InfiniPER
Individual Retirement Savings Plan (PER)
from Gay-Lussac Gestion
InfiniPER
InfiniPER® — our individual Retirement Savings Plan (PER) structured as a securities account (compte-titres).
Looking to plan for retirement while reducing your taxes today? Discover InfiniPER®, our Individual Retirement Savings Plan (PER).
InfiniPER®, the Individual Retirement Savings Plan (PER IN) from Gay-Lussac Gestion
The Individual Retirement Savings Plan (PER) is a simple, tailor-made long-term savings solution designed to help you gradually build up capital and maintain your standard of living in retirement—while benefiting from immediate tax advantages.
A few examples
55
31 years old
40 years old
Why join InfiniPER®?
Cost transparency
A diversified, rigorously selected range of financial products
A universal product, fully customizable and 100% digital
A human-sized team at your service
How InfiniPER® works® ?
Step 1: Customize my InfiniPER to suit my goals
Option 1: Free Management
Self-Directed Management is designed for autonomous and experienced investors. You manage your savings independently, choosing from more than 170 investment options selected by Gay-Lussac Gestion:
- Equities (CAC 40, SBF 120)
- UCITS Funds
- ETFs
- Real Estate
- Private equity
- Other Investments
Option n°2: Managed Services
With Horizon Managed Management, you entrust the management of your savings to Gay-Lussac Gestion. The allocation is gradually de-risked as you approach retirement.
The three profiles:
Profil Prudent
Pour sécuriser votre capital.
Très peu d’actifs risqués à l’approche de la retraite.Balanced Profile
For a moderate level of risk.
Up to 70% of risky assets before retirement.Profil Dynamique
For those who accept high volatility in exchange for higher potential returns.
More than 50% risky assets up to 5 years before retirement.
Option 3: Profiled management
With Gestion Profilée, you entrust your savings to Gay-Lussac Gestion.
Allocation changes according to market conditions (favorable, neutral, unfavorable) and your level of risk.
The three profiles :
-
Defensive profile To protect your capital. Up to 25% of risky assets in favorable markets.
Equities 25% / Bonds 37.5% / Money market 37.5
-
Profil Progressif For a balance between security and performance. Up to 45% risky assets in favorable markets.
Equities 42.5% / Bonds 35% / Money market 22.5
-
Intensive Profile To maximize potential returns by accepting greater volatility. Up to 70% risky assets in favorable markets.
Equities 70 % / Bonds 20 % / Money market funds 10 %.
Step 2: I save and save on tax
Tax savings
Each payment made to your InfiniPER reduces your taxable income by the same amount (within the limit of your available retirement savings ceiling), ultimately reducing your income tax.
Flexibility
You can suspend, resume, increase or reduce your contributions at any time. You can monitor and manage your retirement savings directly from your online client portal.
Although savings invested in InfiniPER are, in principle, locked in until retirement, the law provides for several cases of early withdrawal:
Purchase of principal residence
Accidents of life
Expiry of unemployment benefits
Cessation of self-employed activity (compulsory liquidation)
Disability of the plan holder, their children, spouse or civil partner (PACS)
Death of the plan holder, spouse or civil partner (PACS)
Overindebtedness of the holder
Step 3: I retire and enjoy my savings
Once you’ve reached retirement age, there are a number of options open to you: keeping your savings on InfiniPER, withdrawing your savings as a lump sum or as an annuity.
Lump-sum payment: These sums can be paid out as a lump sum, in instalments or in full.
Clear, transparent pricing with no surprises.
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How much can I deduct from my taxes?
Each payment made to InfiniPER can be deducted from your taxable income up to an annual deduction limit.
This deduction ceiling for InfiniPER payments is calculated on the basis of the annual social security ceiling (Plafond Annuel de la Sécurité Sociale or P.A.S.S.), which is €47,100 in 2025 and €46,368 in 2024. The deduction ceiling varies according to whether the saver is an employee or a self-employed worker.
Are you an employee?
Voluntary contributions to your PER are deductible from your taxable income up to the higher of :
-
- 10% of your professional income net of professional expenses and social security contributions for year N-1, up to a limit of 10% of 8 times the annual Social Security ceiling (PASS) for year N-1, i.e. €37,094 for 2024.
- 10% of PASS for year N-1, i.e. €4,399 for 2024.
Note: the second option allows employees whose net business income is less than €41,194 to deduct more than if only the first option had been authorized by law.
Are you self-employed?
With their lower social security coverage, self-employed workers have a much higher deduction ceiling. Their ceiling is calculated on the basis of the current year’s P.A.S.S., allowing them to benefit from annual increases. This ceiling is €85,780 for 2024, corresponding to :
- 10% of your professional remuneration for the current year, up to a maximum of €35,194 (ceiling: 10% of 8 times the P.A.S.S. for year N),
- In addition: 15% of taxable profit up to a limit of €46,191 (ceiling: 15% of the fraction between 1 and 8 times the P.A.S.S. for year N),
- This gives a maximum deduction of €85,780 (i.e. the sum of €35,194 and €46,194).
Whether you are an employee, self-employed or a freelance worker:
- You can use the unused portion of the ceilings over the previous 3 years. The remainder can be carried forward. So, if I open an InfiniPER in 2025, I could cumulatively use the limits for the years 2020, 2021 and 2022, 2023, 2024.
- If you are married or in a civil partnership and file a joint income tax return, it is worthwhile pooling the ceilings granted to each spouse in order to increase the amount of contribution deductions. In this case, tick box 6QR “You wish to benefit from your spouse’s ceiling” on your tax return.
How much tax will I save?
Your payment to InfiniPER entitles you to a tax deduction. Not to be confused with a tax reduction or credit.
The amount of tax you save depends on your Marginal Tax Rate (MTR). The higher your tax bracket, the greater the tax savings you’ll generate.
Let’s take the example of a payment of €2,000:
- if you are in the 30% tax bracket, your tax saving will be €600, i.e. €2,000 X 30%,
- if you are in the 41% tax bracket, your tax saving will be €820, i.e. €2,000 X 41%,
- if you are in the 45% tax bracket, your tax saving will be €900, i.e. €2,000 X 45%.
Note:
It is important to remember that you always have the choice of whether or not to deduct your InfiniPER payment from your taxable income:
- If you opt for deductibility of upfront payments, your capital will be subject to income tax on exit, and your capital gains to the 30% Prélèvement Forfaitaire Unique (PFU).
- If you choose not to deduct your payments from your taxable income, your capital will be exempt from income tax on exit, but your capital gains will remain subject to PFI.
Our advice: optimize your tax situation by controlling the deductibility of your payments.
Please do not hesitate to contact our team for further information.
When can I unlock my InfiniPER?
The savings accumulated on your InfiniPER are theoretically blocked until you retire. However, in certain cases, it can be released early.
Here are the main cases of early release of your InfiniPER :
- Purchase of a principal residence: you can request the early release of your individual PER to finance the purchase of your principal residence, under certain conditions.
- Starting up or taking over a business: if you are planning to start up or take over a business, you can request early release of your individual PER to finance your project.
- Cessation of self-employed activity: if you cease your self-employed activity, you can request the early release of your individual PER.
- Disability: if you have a second- or third-category disability, you can request early release of your individual PER.
- Death: in the event of the death of the individual PER holder, the funds can be released to the designated beneficiaries.
- Over-indebtedness: if you are over-indebted, you can request the early release of your individual PER to pay off your debts.
These sums can be released as a lump sum, in instalments or in full;
It is important to note, however, that the early unlocking of individual PERs is subject to certain conditions, and may have significant tax consequences. Do not hesitate to consult our team before making a decision.
How much can I deduct from my taxes?
Each payment made to InfiniPER can be deducted from your taxable income up to an annual deduction limit.
This deduction ceiling for InfiniPER payments is calculated on the basis of the annual social security ceiling (Plafond Annuel de la Sécurité Sociale or P.A.S.S.), which is €47,100 in 2025 and €46,368 in 2024. The deduction ceiling varies according to whether the saver is an employee or a self-employed worker.
Are you an employee?
Voluntary contributions to your PER are deductible from your taxable income up to the higher of :
-
- 10% of your professional income net of professional expenses and social security contributions for year N-1, up to a limit of 10% of 8 times the annual Social Security ceiling (PASS) for year N-1, i.e. €37,094 for 2024.
- 10% of PASS for year N-1, i.e. €4,399 for 2024.
Note: the second option allows employees whose net business income is less than €41,194 to deduct more than if only the first option had been authorized by law.
Are you self-employed?
With their lower social security coverage, self-employed workers have a much higher deduction ceiling. Their ceiling is calculated on the basis of the current year’s P.A.S.S., allowing them to benefit from annual increases. This ceiling is €85,780 for 2024, corresponding to :
- 10% of your professional remuneration for the current year, up to a maximum of €35,194 (ceiling: 10% of 8 times the P.A.S.S. for year N),
- In addition: 15% of taxable profit up to a limit of €46,191 (ceiling: 15% of the fraction between 1 and 8 times the P.A.S.S. for year N),
- This gives a maximum deduction of €85,780 (i.e. the sum of €35,194 and €46,194).
Whether you are an employee, self-employed or a freelance worker:
- You can use the unused portion of the ceilings over the previous 3 years. The remainder can be carried forward. So, if I open an InfiniPER in 2025, I could cumulatively use the limits for the years 2020, 2021 and 2022, 2023, 2024.
- If you are married or in a civil partnership and file a joint income tax return, it is worthwhile pooling the ceilings granted to each spouse in order to increase the amount of contribution deductions. In this case, tick box 6QR “You wish to benefit from your spouse’s ceiling” on your tax return.
How much tax will I save?
Your payment to InfiniPER entitles you to a tax deduction. Not to be confused with a tax reduction or credit.
The amount of tax you save depends on your Marginal Tax Rate (MTR). The higher your tax bracket, the greater the tax savings you’ll generate.
Let’s take the example of a payment of €2,000:
- if you are in the 30% tax bracket, your tax saving will be €600, i.e. €2,000 X 30%,
- if you are in the 41% tax bracket, your tax saving will be €820, i.e. €2,000 X 41%,
- if you are in the 45% tax bracket, your tax saving will be €900, i.e. €2,000 X 45%.
Note:
It is important to remember that you always have the choice of whether or not to deduct your InfiniPER payment from your taxable income:
- If you opt for deductibility of upfront payments, your capital will be subject to income tax on exit, and your capital gains to the 30% Prélèvement Forfaitaire Unique (PFU).
- If you choose not to deduct your payments from your taxable income, your capital will be exempt from income tax on exit, but your capital gains will remain subject to PFI.
Our advice: optimize your tax situation by controlling the deductibility of your payments.
Please do not hesitate to contact our team for further information.
When can I unlock my InfiniPER?
The savings accumulated on your InfiniPER are theoretically blocked until you retire. However, in certain cases, it can be released early.
Here are the main cases of early release of your InfiniPER :
- Purchase of a principal residence: you can request the early release of your individual PER to finance the purchase of your principal residence, under certain conditions.
- Starting up or taking over a business: if you are planning to start up or take over a business, you can request early release of your individual PER to finance your project.
- Cessation of self-employed activity: if you cease your self-employed activity, you can request the early release of your individual PER.
- Disability: if you have a second- or third-category disability, you can request early release of your individual PER.
- Death: in the event of the death of the individual PER holder, the funds can be released to the designated beneficiaries.
- Over-indebtedness: if you are over-indebted, you can request the early release of your individual PER to pay off your debts.
These sums can be released as a lump sum, in instalments or in full;
It is important to note, however, that the early unlocking of individual PERs is subject to certain conditions, and may have significant tax consequences. Do not hesitate to consult our team before making a decision.
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