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Tax decreaseIn effectIncome taxNational

Pooling of retirement savings deduction ceilings between spouses

Article 62 of the 2007 Finance Act allows married couples or civil partners taxed jointly to deduct their retirement savings contributions (popular retirement savings plan and similar products under Article 163 quatervicies of the General Tax Code) up to an annual limit equal to the sum of each partner's ceiling. The measure applies from the taxation of 2007 income. Article 3 of the same Act also grants an additional ceiling, equal to three times the ceiling, to people who settle in France after three years without tax residence there. Pooling still exists for the retirement savings plan (PER).

Measure originators

InitiatorLR
Philippe Marini
Les Républicains
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2007

Measure impact

A couple in which one partner does not use their retirement savings deduction ceiling can transfer it to the other, from 2007 contributions.

Official references

Law number: Loi n° 2006-1666 du 21 décembre 2006 (LF 2007), art. 62
Official Journal: JORF n° 299 du 27 décembre 2006
View on Légifrance

Sources

Loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007, art. 62Official
27 December 2006
Loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007Official
27 December 2006
Loi n° 2006-1666, article 3 (plafond complémentaire des nouveaux résidents)Official
27 December 2006
Sénat, rapport général n° 78 (2006-2007) de M. Philippe Marini, article additionnel après l'article 4Parliamentary
23 November 2006

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2007

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en application de la mesure (art. 62).
Source
Completed
21 December 2006

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007, publiée au Journal officiel n° 299 du 27 décembre 2006.
Source