Retirement savings plan (PER): payments made from age 70 are no longer deductible

Article 9 of the 2026 budget act supplements Article 163 quinvicies of the General Tax Code: payments into a retirement savings plan (or the French sub-account of a PEPP) made by the holder from their seventieth birthday no longer qualify for the tax advantages provided (deduction from taxable income or business profits, or exemption of the sums paid). In return, benefits corresponding to these payments are treated like those from non-deducted payments.