Multispectral imaging is used to improve target detection and identification in monitoring applications. It consists in analyzing images of the same scene simultaneously recorded in several spectral bands owing to a filtering. This thesis investigates the possibility to realize, an array of four 3D integrated Fabry-Perot (FP) filters that are tunable in the visible-near infrared range by electrostatic actuation. The fixed mirrors of the FP filters are ZnS/YF₃ multilayers deposited on a borosilicate wafer, and the movable mirrors are PECVD SiNH/SiOH multilayer membranes clamped in a very compact movable structure micromachined in a Si wafer. A 3rd glass wafer is used for filters packaging. Optical performances of the FP filters have been optimized by taking into account the asymmetry and the reflection phase shift of the mirrors and the mobile structure has been modeled by finite elements analysis notably to minimize its deformation during actuation. The critical steps of the movable mirrors fabrication process in Si or SOI technology have been developed : i) the fabrication and the release by DRIE and XeF₂ etching of 8 or 12 layers membranes with a residual stress tunable by annealing and a reflectance close to 50% in broad wavelength range (570-900nm), ii) the control with temporary patterns of the simultaneous deep etching of patterns with different widths and depths, and iv) various patterning techniques on highly structured surfaces based on shadow masks (with mechanical alignment) or laminated photosensitive dry films. These results open the way towards the full realization of an array of 3D integrated FP filters.