If the saver has not yet withdrawn their savings :

The sums are exempt from inheritance tax up to a limit of €152,500 per beneficiary. For the portion of the sums paid exceeding €152,500, a specific levy of 20% applies up to €700,000; the levy rate increases to 31.25% beyond that amount.

⚠️ The spouse or civil partner is exempt from this levy.

If the saver has already withdrawn their savings :

If the saver liquidates their retirement savings plan as a lump sum, through partial redemptions , the remaining capital will be exempt from inheritance tax up to a limit of €152,500 per beneficiary;
On the other hand, if the saver were to liquidate their PER as a life annuity , two scenarios are possible:

He had not opted for the survivor's pension : the payment of benefits ceases and the plan is permanently closed.
He had opted for a reversion option : reversions of life annuities to the benefit of the spouse, civil partner or parents in the direct line are exempt from inheritance tax .

What are the tax implications of my mandatory retirement savings plan (PER Obligatoire)?