Every spring, as tax filing season arrives, the stress is the same: are we going to owe money on taxes? Are we going to have to make up several hundred euros, despite the withholding tax? It is indeed an unpleasant surprise for millions of households every year. Nothing abnormal though. The rate applied to your salary is calculated on your income two years ago: if your income has increased since then (increase, but also bonus, overtime, property or investment income, etc.), the tax authorities regularize the difference. The balance is taken from September, in four installments if it exceeds 300 euros.
For the next year’s statementon the other hand, there is still time to act: PER, FCPI, forestry group… several investments reduce your taxes, but on condition of don’t rush headlong. “ Choosing an investment solution that allows you to pay less taxes must always be done in consistency with personal situationits investment horizon and its risk appetite »warns Catherine Baudeneau, spokesperson for Altaprofits, financial investment broker. Indeed, investing should not never be done solely for this purpose tax exemption! “There is always a counterpart to the tax carrot: an immobilization of capital for several years, and potentially risk taking. The tax advantage should not be the only motivation. »
The PER, for tranches at 30% and above
The retirement savings plan remains the simplest tool: the amounts paid are deducted from your taxable income. “It’s a good way for households that are located on the highest marginal tax bracketsfrom 30%, knowing that in this case, the capital will be taxed on exit. But you must have the ability to immobilize your capital until retirement”summarizes Catherine Baudeneau. For payments in 2026, the ceiling is 10% of your professional income from the previous year (within a minimum of 4,806 euros and a maximum of 38,448 euros). And since this year, unused ceilings (generated since 2026) can be carried over five years instead of three.
Concretely, a framework taxed at 30% who pays 5,000 euros into his PER saves 1,500 euros in tax. The money remains blocked until retirement, unless there is a life accident or the purchase of a main residence. He will pay these taxes on exit, but in the meantime, the 1,500 euros will have grown – and perhaps the marginal tax bracket will have fallen. And be careful if you are senior: “The deductibility of the sums paid has was removed for PER holders who are over 70 years old »recalls the spokesperson, a measure that came into force on January 1, 2026.
FIP and FCPI, 25% reduction against risk
Second track, more muscular: funds invested in SMEs. Subscriptions to FCPI shares invested in securities of young innovative companies (JEI) entitle you to a 25% tax reduction. For the FIP (regional SMEs) Corsica and Overseas, the deduction is even 30%. The limit is 12,000 euros in payments for a single person and 24,000 euros for a couple. Either up to 3,000 or 6,000 euros reduction.
But be careful, you have to study the question carefully before getting started: “The FIP and FCPI are aimed at highly taxed taxpayers which accept two major constraints: a blocking of funds over several yearsoften at least six years, and a risk of capital loss »warns Catherine Baudeneau. You also need to know the management fees, from 3 to 5% per year, and the virtual absence of liquidity before the term.
Forestry groups, a little-known investment
The last option is to invest in the forest. “It is a heritage solution that is still little known: investing in GFIs. It not only allows you to benefit from tax advantages on income tax, but also in terms of IFI and transmission »explains Catherine Baudeneau.
The income tax reduction is 18% of the amount subscribed, and above all, the shares transferred by donation or inheritance benefit from a 75% reduction on dutieswithout limit of amount, subject to a commitment to sustainable management of thirty years.
“It is a separate investment, which is part of a logic of diversification and a long-term heritage vision”concludes the Altaprofits spokesperson. Please note that the capital is not guaranteed (storms, fires, lumber prices) and the resale of shares can take time.
