Saving for retirement with a PER
A deduction ceiling between 4 710 € and 37 680 € that four items eat into, a deduction that stops at 70 since 1 January 2026, a carry-forward extended to five years but with a three-year transitional regime, and seven doors to an early exit whose taxation depends on the ground. Three modules to pay in with full knowledge. Explanations and sources are free to read.
Foundational3 modules25 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Compute the deduction ceiling applying to a household
- Identify the four items that reduce it
- Know where to read the personalised ceiling rather than recompute it
- Use pooling between spouses and the carry-forward of unused ceilings
- Know the age limit introduced on 1 January 2026
- Apply the five-year carry-forward of ceilings, and its transitional regime
- Place the individual plan among the products it replaces
- Spot the official pages still describing the former rule
- Choose between capital, annuity and a mixed exit, and know what is irreversible
- Know the seven cases of early release
- Tell the taxation of a life accident from that of a main-home purchase
- Prepare the release file without losing time
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountThe deduction ceiling, and what eats into itWhat you will be able to do
- Compute the deduction ceiling applying to a household
- Identify the four items that reduce it
- Know where to read the personalised ceiling rather than recompute it
- Use pooling between spouses and the carry-forward of unused ceilings
- Module 29 minIncluded in the full courseWhat changed on 1 January 2026What you will be able to do
- Know the age limit introduced on 1 January 2026
- Apply the five-year carry-forward of ceilings, and its transitional regime
- Place the individual plan among the products it replaces
- Spot the official pages still describing the former rule
- Module 38 minIncluded in the full courseLeaving the plan, and the seven early casesWhat you will be able to do
- Choose between capital, annuity and a mixed exit, and know what is irreversible
- Know the seven cases of early release
- Tell the taxation of a life accident from that of a main-home purchase
- Prepare the release file without losing time
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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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.