Module 18 min863 wordsFree — no account
A closed wrapper, two ceilings, one single plan
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public — Equity savings plan: the standard banking or insurance plan carries a contribution ceiling of 150 000 €, the SME plan a ceiling of 225 000 €, the total of both wrappers being limited to 225 000 €; holding several standard plans at the same time is forbidden, but a standard plan may be combined with an SME plan; opening requires being an adult resident in France for tax purposes; page verified 22 May 2026 — verified on September 8, 2026
- Légifrance — Monetary and financial code, article L. 221-30: one person may hold only one equity savings plan; the holder makes cash contributions within a limit of 150 000 € since the plan was opened, that limit being set at 20 000 € for an adult attached to the tax household of another taxpayer; the plan gives rise to a securities account and a cash account, or to a capitalisation contract; version in force since 24 May 2019 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Contribution ceiling of the standard plan — 150 000 €
service-public.gouv.fr · 2026 rules - Contribution ceiling of the SME plan — 225 000 €
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Equity savings plan tax calculator
Place a withdrawal against the ceilings and the seniority of the plan.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.