What are the tax implications of my PEE/PEI?

1️⃣ At the entrance (when you pour):

• The amounts from participation , incentive schemes and any matching contributions are exempt from income tax and employee contributions (excluding CSG/CRDS).

2️⃣ Upon release (early unlocking or after 5 years):

• You have nothing to declare.

• Capital gains will be exempt from income tax but subject to social security contributions (rate in force 18.6% in 2026).