Tax: a retirement savings plan effective and useful

Whether one is employed or self-employed, you can benefit from a boost in tax is intended to round off his pension, or even to improve its coverage and protect his family in case of hard blow. Explanations.

Several devices always benefit from a favorable tax in order to encourage savings for retirement. This is particularly the case of company savings plans (PEE) and a savings plan for retirement (Perco), which are outside of the reform of the levy one-time lump sum (PFU) of 30%.

The APR is an investment that is offered to employees, especially in large groups, which allows you to place its interest and its incentive beyond the tax on the income. The employer may add a matching contribution, that is to say, a gift up to three times the payment of the employee within the limits of 3138 euros per year, also tax-exempt on income.

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With the Perco, the money is locked in until retirement, except in the case of early release (for the purchase of a principal residence, for example). The employer may contribute a matching contribution of up to three times the payment of the employee, up to 6276 euros in 2017. "Employees who have access to it would be wrong not to benefit from it," insists Jérôme Dedeyan, president of Eres Group.

contributions deductible from taxable income

other tax benefits to encourage taxpayers to supplement their retirement beyond the current reform. Contributions to savings systems supplementary retirement remain deductible from taxable income. This is the case of the popular retirement savings plan (Perp) that is accessible to all, of the pension contracts Madelin for the self-employed and the liberal professions, and pension plans business (Pere) so-called "article 83". The advantage is all the more high that one is heavily taxed: for taxpayers whose income is taxed at the marginal rate of 41%, the tax savings can reach 41% of the fees paid.

Attention, in return, the money is no longer available. He will only be entitled to an annuity on retirement, with a waiver for the Perp. It is also necessary to carefully examine the characteristics of the contracts: all the Perp are not created equal. Those offered by the banking networks and insurance public charge often high fees on contributions (up to 5%) in fees on a pension paid in retirement, called "fee payments" (up to 5%).

other practices altogether irregular, as the Perp Atlantissimo of Arca Heritage with the insurer Atlanticlux. In theory, you can transfer the Perp from one insurer to another: the transfer fee is capped at 5% of accumulated contributions, then banned at the end of ten years, pursuant to article r. 331-5 of the Code des assurances... that does not meet the Perp of Arca.

"We prefer products that offer more flexibility as the Perp 163x of Eres Group," says Emmanuel Narrat, president of the Haussmann Heritage. Among its advantages, the contributors have access to a range of 80 funds, of which 8 real estate investment trusts (REITS), with options for investment and gradual clipping of the capital gains to smooth out the vagaries of the markets, and more flexibility to access their pension without a fee arrears, including the possibilities of reversion of 30 to 100% to protect their partner, or annuities guarantees that allow to transmit a capital to their heirs in case of death.

"Unlike many of the Perp, ours allows you to touch his pension from the age of 62, even if one has not yet liquidated his retirement base," adds Alexis de Rozières, co-founder of the Perp 163x. A crucial point for those who must wait until age 67 before being entitled to a pension at the full rate if their lack of quarters.

Finally, fees on payments, set by the intermediaries are negotiable according to their benefits. Contributions on a Perp to it are tax deductible within the limit of 10% of the income of the previous year, with a ceiling of 30892,80 euros in 2017.

Contracts Madelin and Perp: sorting the wheat from the chaff

The retirement Madelin is comparable to the Perp, but restricted to non-salaried workers, and without the option to retrieve 20% of the capital at retirement. So, what is the advantage, compared to a Perp? Contracts Madelin offer more options provident fund (compensation for sickness or maternity, etc).

"The ceiling on deductible contributions is also higher for those who perceive benefits important professionals", explains Gilles Belloir, managing director of online broker Placement-direct.fr, which recently launched an interesting contract Madelin Live with its shareholder SwissLife. The premiums on a contract of pension Madelin are deductible from the business profits within the limit of 10% of such profits up to the limit of the social Security, and 25% above, with a ceiling of 75571,80 euros deductible in 2017.

Retirement Madelin or Perp, the problem is to sort the wheat from the chaff: for a lot of contracts, it puts the emphasis on the tax benefits in order to forget the high fees, of 4% to 5%, on contributions and on the pension.

Effective and useful

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Available at Placement-direct.fr the contract Madelin Direct is one of the most competitive prices, with 0% fees on payments, 0.6 per cent management fee and a range of 800 financial supports without costs of the arbitration to move from one to the other. And if the subscriber prefers to recover 20% of its share capital, at retirement, rather than perceiving only in the form of annuities, he may transfer his contract to a Perp, with 0% fees at the end of ten years of contributions, and only 1% ten years prior.

Effective and useful