The retirement savings plan (PER) is the envelope specifically reserved for pension preparation. The saver pays money there, regularly or not, it is fruitful, then, when the time comes, savings is recovered, in the form of a rent or capital. Ideal for compensating for the loss of income linked to the cessation of activity. “At 55 or 60, it is not too late to open or feed a PER, even if it is recommended to start saving for your retirement as soon as possible”recalls Guillaume Eyssette, founder of the heritage management firm Gefinéo. As for life insurance, money is invested in equity funds and bonds and in the funds in guaranteed capital. The saver can manage his asset allocation himself or opt for management controlled according to his risk profile (prudent, balanced, dynamic).
But, unlike many other investments, the PER is not liquid. The money is blocked until retirement, except in some exceptional cases, including the purchase of the main residence. This strong constraint is offset by a major asset: the saver has a tax advantage at the entrance, his payments being deductible from his income. However, between 50 and 60 years, savers are well installed in their careers, with a high tax rate, especially since they sometimes do not benefit from their children, now adults. The tax advantage at the entrance to the PER is therefore particularly welcome for taxpayers located in the highest sections of the income tax scale, from 30 %.
For employees, the payments on the perception are deductible within the limit of 10 % of professional income and under certain conditions. “If you have not used the entire ceiling for a year, the surplus can be carried forward for three years: it may be interesting to take advantage of it when you receive an exceptional premium, in order to limit its taxation”recalls Ludovic Herschlikovitz, Managing Director of the Portal Retraite.com. Also ideal for 55-60 year olds receiving an inheritance or selling real estate. “We can then feed your per year in order to optimize the tax advantage, and pay the excess on a life insurance contract”explains Sacha Cohen, heritage engineer at the Financial Union of France.
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