Retirement Savings
Plan (PER)
Prepare your retirement while reducing your taxes with the Retirement Savings Plan.
- Attractive tax deduction during the working period.
- Supplementary income at retirement.
- Flexible wrapper in terms of management and exit options.
The PER in 3 points
The wrapper dedicated to retirement preparation with an immediate tax advantage.
Contributions are deductible from your taxable income, up to 10% of your net professional income.
At retirement, exit as capital, life annuity or a mix. Early release possible for primary residence purchase.
Euro funds, unit-linked, SCPIs, private equity... like life insurance.
Build capital and/or an annuity for retirement with the retirement savings plan
With the retirement savings plan, you benefit from powerful tax advantages, a flexible and secure investment, and you build a supplementary income for tomorrow. The PER is ideal for optimizing your wealth simply and safely. It boosts your future retirement while reducing your income tax (IR) today.
Advantages of the retirement savings plan
The advantages of the retirement savings plan.
Deductibility of contributions from taxable income.
Exit as capital or annuity at retirement.
Early release possible (primary residence purchase, life accidents).
Diversity of eligible investment assets.
Choice of management mode: self-managed or delegated.
Transferability between PERs.
Constraints of the retirement savings plan
The constraints of the retirement savings plan.
Savings locked until retirement (except early release cases).
Exit taxation: deducted contributions are taxed at the income tax scale.
Risk of capital loss depending on the assets invested.
Limited deduction ceiling (10% of net income).
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retirement
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Characteristics of the PER
The retirement wrapper with a tax advantage at entry.
Wrapper type
Retirement tax wrapper
Deduction ceiling
10% of net professional income (capped)
Eligible investments
Euro funds, UC, SCPIs, PE, structured products...
Retirement exit
Capital, life annuity or mix
Early release
Primary residence purchase, life accidents
Entry taxation
Contributions deductible from taxable income
Exit taxation
Capital: IR on deducted contributions + flat tax on gains
Transferability
Yes — transfer between PERs possible
Suited for
Retirement preparation, tax reduction, high marginal rate
Your retirement savings
in delegated management
With Investisseur Privé, delegate the management of your retirement savings plan.
01
Tailor-made
Your asset allocation, based on your objectives and risk profile.
02
Diversification
Your diversified and balanced asset portfolio.
03
Management
Your trades, monitoring and reporting 100% delegated.
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Prepare your retirement with Investisseur Privé
Investisseur Privé supports you in preparing your retirement:
- Analysis of your needs and tax situation.
- Selection of the best PER and suitable assets.
- Real-time monitoring and delegated management.
Understanding the retirement savings plan
Educational content to learn about the PER: articles, white papers, newsletters, videos and webinars.
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Other tax wrappers besides the retirement savings plan
In addition to the PER, other wrappers are available to boost the performance of your investments.
Life insurance
Life insurance combines flexibility, tax advantages and diversified management.
PEA and PEA-PME
The PEA combines a tax-advantageous framework and investment in European equities.
Securities account
The securities account combines flexibility and access to a wide selection of assets.
Capitalization contract
The capitalization contract combines asset choice and a flexible framework for wealth transfer.
Luxembourg life insurance
Enhanced protection and a high-performing international framework.
Life insurance
Life insurance combines flexibility, tax advantages and diversified management.
PEA and PEA-PME
The PEA combines a tax-advantageous framework and investment in European equities.
Securities account
The securities account combines flexibility and access to a wide selection of assets.
Capitalization contract
The capitalization contract combines asset choice and a flexible framework for wealth transfer.
Luxembourg life insurance
Enhanced protection and a high-performing international framework.
Frequently asked questions about the PER
Want to open a PER? Here are the answers to your questions.
The PER offers a tax deduction at entry but capital is locked until retirement (except early release cases). Life insurance is available at any time but without tax advantage at entry.
Yes, in certain cases: primary residence purchase, disability, spouse's death, over-indebtedness, end of unemployment rights, cessation of self-employment.
The PER is particularly advantageous for people with high marginal tax rates (30% and above). For lower rates, life insurance may be more suitable.