Retirement Savings Plan
Taxation – Financial Taxation – PER
The Retirement Savings Plan (PER) is a long-term savings product designed to build supplementary retirement income while benefiting from tax advantages upon contribution.
Created under the 2019 PACTE law, it gradually replaces former retirement savings schemes (PERP, Madelin, etc.).
Why choose a PER?
The PER allows you to deduct voluntary contributions from your taxable income, within an annual limit set by law, which can significantly reduce the income tax due.
This ability to lower taxable income during the savings phase makes it an effective tax optimization tool, particularly for highly taxed taxpayers.
A structured solution to prepare for the future
Available in individual or collective form (through an employer), the PER enables you to gradually build up capital or an annuity for retirement.
Savings are generally locked in until retirement, except in specific cases provided by law, and can be withdrawn as a lump sum or as an annuity at retirement, depending on the chosen options.
Support to structure your retirement and your tax strategy
Like any long-term savings product, the success of a PER depends on a strategy tailored to your personal, tax and wealth situation.
Our support consists of assessing the relevance of the PER within your overall wealth plan, optimizing your contributions and aligning tax efficiency with retirement planning objectives.
