What taxation is associated with my PEE/PEI?

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1️⃣ At the entrance (when you pour):

• The amounts resulting from participation , profit-sharing and any additional contributions are exempt from income tax and employee contributions (excluding CSG/CRDS).

2️⃣ Upon exit (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 (current rate 17.2% in 2022).