Semi-inclusive deep inelastic electron scattering off polarized 3He is studied in a non-relativistic framework, using a distorted spin-dependent spectral function for 3He to take care of the final state interaction between the observed pion and the remnant. A simple procedure is shown to be valuable for the extraction of Sivers and Collins asymmetries for the neutron from the correspond- ing asymmetries for 3He .To extend this study in a relativistic framework, a novel approach for a Poincaré covariant description of nuclear dynamics is presented, based on the light-front Hamiltonian dynamics. The key quantity is the light-front spectral function, where both normalization and momentum sum rule can be satisfied at the same time. Preliminary results are discussed for an initial analysis of the role of relativity in the EMC effect in 3He, and the generalization of the procedure for the extraction of neutron asymmetries within the light-front dynamics is outlined.