PEA share savings plan ceiling raised to €150,000 and creation of the PEA-PME capped at €75,000
The 2014 Finance Act raised the payment ceiling of the share savings plan (PEA) from €132,000 to €150,000 and created the PEA dedicated to financing small and medium-sized enterprises and mid-cap companies (PEA-PME), with a payment ceiling of €75,000. The PEA-PME enjoys the same tax advantages as the standard PEA and must be invested in SME and mid-cap securities. Civil-partnership partners are aligned with spouses.
Measure originators
No official estimate found for this measure.
Measure impact
Savers can invest more in shares with income tax exemption on gains after five years. No official cost estimate was found in the documents reviewed.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne