Better late than never. This summer, the decree creating three new cases of early release of sums placed in a company savings plan (PEE) was published. This text is the transposition of the law of November 29, 2023 relating to the sharing of value and it should be applied by employee savings managers shortly.
Money – voluntary payments, profit sharing, incentives, etc. – deposited in a PEE is normally blocked for five years, in exchange for an exemption from capital gains tax. The idea? To encourage employees to build up long-term savings through their company. But over the years, the cases of early release have multiplied. There were no fewer than 13 until now, including marriage or the conclusion of a civil partnership, the acquisition of a main residence, disability, the death of a spouse, the creation of a business or the termination of the employment contract (resignation, dismissal). The latest addition: since 2020, victims of domestic violence have been able to release their savings.
Other reasons are now eligible: carrying out energy renovation work in your main residence, buying a clean vehicle and meeting expenses related to your situation as a caregiver. But be careful, the devil is in the details. For example, you must check the list of eligible work before starting any process. And the latter must be carried out within six months of the expense. Conversely, in the case of caregivers, there is no time limit.