
The retirement savings plan (PER) continues to gain notoriety with the French, in particular thanks to its simplicity and its tax advantages. However, a major asset is still unknown: its interest in the transmission of heritage.
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He is still young, but he managed to make himself known. Accessible to all individuals for just over 5 years only, the retirement savings plan (PER) sees its notoriety progress year after year, according to the last barometer “the French, savings and retirement” (the circle of savers/ Ipsos) unveiled this Tuesday, February 4. In 2025, 48% of respondents to this study claim to know this savings product well, 4% more than 2024, 7% more than in 2023, or 12% more than 2022.
Regarding the reasons for this notoriety, two perceptions dominate: that of a simple product (reason cited at 63% this year) and fiscally attractive (57% of respondents). On the other hand, one of the many advantages is ignored by most (43%) of respondents in 2025. This is the benefit you can draw from per by using it as a transmission tool.
A delayed tax from which heirs can completely escape
At first glance, the PER may seem less interesting, on this point, than life insurance. The tax allowance which your heirs take advantage of does not depend on a personal choice (make your payments before or after 70 years), but on an imponderable event: the date of your death: “In the event of death before 70 years, the allowance is 152,500 euros for each of the beneficiaries, and is only 32,500 euros to share among all after 70 years. Now life expectancy is today almost 10 years old over 70 years old »Note Henri Réau, Director of Development at Placement-direct.fr.
But in reality, the inheritance advantage of the PER lies elsewhere. Indeed, “On death, the beneficiaries of the capital accumulated on a PER do not make the tax advantage which the subscriber benefited at the time of the payments”summarizes Henri Réau. The holder of a PER can indeed deduce each year the amount paid on this envelope of his taxable income (within the limit of 10% of his total annual income). An advantage “at the entrance” which is in principle a simple delayed tax, since the holder is then supposed to pay the taxation “at the exit”, when withdrawing his capital.
Succession: why the PER can be more effective than life insurance
A tax toll that he will avoid in the event of death before the liquidation of his PER. In this case, the beneficiaries do not have to pay the tax from which the subscriber escaped, and therefore take advantage of a common reduction of 30,500 euros after his 70 years. But if the beneficiary turns out to be the surviving spouse, the latter is even completely exempt from inheritance tax. A tax exemption which also applies to social security contributions (17.2%) normally retained on the capital gains generated by the units of account (UC) of the contract. Thus, the capital held on a PER may therefore be transmitted to a deductible tax and inheritance tax.
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