More fear than harm for subscribers to a retirement savings plan (PER). This Monday, November 3, MPs maintained their ability to keep this “tunnel” savings product once they have reached retirement age. More precisely, the elected officials gathered in the Hemicycle of the National Assembly for the examination of the finance bill (PLF) for 2026 voted against the amendment tabled by the socialist deputy Christine Pirès Beaune, which aims to “make it compulsory to unwind the PER when the holder reaches retirement age”.
As a reminder, the retirement savings plan allows you to deduct from your taxable income up to 10% of your income, the tax then being applied “on exit”, that is to say when the funds are released, once you retire. But the PER offers “a massive tax optimization opportunity” if its holder keeps it until his deathpoints to the Socialist Group’s amendment. Indeed, in this scenario, the capital transmitted to the beneficiaries of the plan is not never imposed And “will therefore have been subject to a total exemption from income tax”. What’s more, retirees can continue to make payments into their PER and deduct up to 4,637 euros each year and use the ceilings from the previous three years if they have not used them.
The PER, a “massive tax optimization tool”
This massive tax optimization process had already been denounced during the debates on the 2026 budget in the Finance Committee, and the arguments of the socialists had also hit the mark since its members had adopted the amendment in question. But the measure, which received an unfavorable opinion from the general budget rapporteur Philippe Juvin (Republican Right) and the Minister of Civil Service and State Reform David Amiel – who however recognized that he had to “there should be a real debate on this question”was ultimately largely rejected in the Hemicycle. A fate that the amendment will likely suffer during the examination of the text in the Senate in the coming days.
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