InfiniPER
Individual Retirement Savings Plan (PER)
from Gay-Lussac Gestion
InfiniPER
With InfiniPER®, save on tax
today while preparing
for tomorrow's retirement!
If you’re looking for a simple, personalized solution to maintain the same standard of living in retirement while reducing your taxes today, discover InfiniPER®, our Individual Retirement Savings Plan.
InfiniPER®, the Individual Retirement Savings Plan (PER IN) from Gay-Lussac Gestion
The individual Plan d’Epargne Retraite (PER) is a long-term savings product designed specifically to prepare for retirement. It’s essential to start preparing for retirement as early as possible, because time is your ally in building up sufficient capital to maintain your standard of living in retirement, while benefiting from tax advantages today!
A few examples
55
31 years old
40 years old
Why join InfiniPER®?
Cost transparency
A single, transparent pricing system that's among the most competitive on the market!
The least expensive controlled management on the market*.
A diversified, rigorously selected range of financial products
Access a wide range of +180 rigorously selected investment vehicles that match your objectives and risk appetite: CAC40 and SBF 120 stocks, UCITS, ETFs, real estate funds, private equity, etc.
A universal product, fully customizable and 100% digital
InfiniPER® is a fully customizable contract open to all, with no conditions as to employment status or age, and no obligation to make regular payments. Enrolment is 100% digital, and management is simplified via our online tool.
A human-sized team at your service
A dedicated Gay-Lussac Gestion team is on hand to answer all your questions, available 5 days a week from 9am to 6pm by telephone and e-mail.
How InfiniPER® works® ?
Step 1: Customize my InfiniPER to suit my goals
Option 1: Free Management
I can manage my own retirement savings!
Gestion Libre is ideal for active investors with a good knowledge of financial markets. You yourself manage the allocation of your savings among the more than 170 investment vehicles available, rigorously selected by the experts at Gay-Lussac Gestion and covering all asset classes: CAC 40 and SBF 120 stocks. UCITS, ETFs, real estate funds, private equity, etc.
Option n°2: Managed Services
Automatic risk desensitization as retirement approaches
Gestion Pilotée is suitable for investors who are unfamiliar with the financial markets, or who have neither the time nor the inclination to devote themselves to managing their savings.
You delegate the management of your retirement savings to the experts at Gay-Lussac Gestion, who allocate your savings according to your investment horizon, gradually reducing risk as you approach retirement. The closer you get to retirement, the more the proportion of “risky” assets in your allocation is automatically reduced!
Depending on your investment horizon, risk appetite or performance objective, you will be invited to select a management profile.
Option 3: Profiled management
My management follows financial market trends!
Entrust the management of your retirement savings to the experts at Gay-Lussac Gestion. The allocation of your savings is based on the macroeconomic context, according to three scenarios: favorable, neutral or unfavorable. The aim is to ensure that the allocation of your savings evolves among the different asset classes, so that it is constantly adapted to market conditions.
Depending on your investment horizon, risk appetite or performance objective, you will be invited to select a management profile.
Step 2: I save and save on tax
Tax reduction
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 are free to suspend, resume, increase or decrease your payments at any time.
I can track and manage my retirement savings at any time, via my online customer area.
Although the savings accumulated on InfiniPER are supposed to be locked in until retirement, the law provides for early release in the event of unforeseen circumstances:
- Purchase of principal residence
- Accidents of life
- Expiry of unemployment insurance rights
- Cessation of self-employed activity (compulsory liquidation)
- Disability of the holder, his/her children, spouse or PACS partner
- Death of owner, spouse or PACS partner
- 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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Financial management of my InfiniPER
With Gestion Libre, you manage the allocation of your retirement savings yourself. As an asset management company, Gay-Lussac Gestion has rigorously selected a wide range of +170 investment vehicles to match your objectives and risk appetite: CAC40 and SBF 120 stocks, UCITS, ETFs, real estate funds, private equity, etc.
To obtain a list of the 170 supports available, please contact us.
By selecting Gestion Pilotée Horizon, you delegate the management of your retirement savings to the experts at Gay-Lussac Gestion, who allocate your savings according to your investment horizon, gradually reducing risk as you approach retirement. The closer you get to retirement, the more the proportion of “risky” assets in your allocation is automatically reduced!
But which management profile should you select according to your appetite for risk?
Gay-Lussac Gestion offers three management profiles within its Gestion Pilotée Horizon :
- Prudent profile for retirement
This profile is designed to preserve your capital, since your InfiniPER is invested at least 90% in low-risk assets as you approach retirement, and 30% over 15 years.
- Profil Équilibré horizon retraite
This profile corresponds to a saver who is prepared to take moderate risks. The risky pocket should represent a maximum of 70% of portfolio as retirement approaches, but there are no obligations beyond 10 years.
- Profil Dynamique horizon retraite
This profile is designed for investors who are prepared to invest their savings in volatile assets with higher potential returns. Up to 5 years before your retirement, more than 50% of your capital will still be invested in these volatile assets.
By choosing Gestion Profilée, you delegate the management of your retirement savings to the experts at Gay-Lussac Gestion. Unlike Gestion Pilotée Horizon, here the allocation of assets is based on the macroeconomic context: favorable, neutral or unfavorable. The aim is to ensure that the allocation of your savings evolves among the different asset classes, so that it is constantly adapted to market conditions. Your risk appetite is also taken into account, as Gay-Lussac Gestion offers you three management profiles within its Gestion Profilée.
- Defensive profile
The defensive profile is designed for investors wishing to protect their capital. A maximum of 25% of your savings will be invested in a risky pocket, in a favorable market environment.
Equities: 25% / Bonds: 37.50% / Money market: 37.50
- Progressive Profile
The progressive profile is designed for investors looking for the right balance between security and performance. A maximum of 45% of your savings can be invested in risky assets when market conditions are favorable.
Equities: 42.50% / Bonds: 35% / Money market: 22.50
- Intensive Profile
The Intensive profile is designed for investors wishing to maximize their expected gains in return for exposure to higher asset volatility. Your savings may be invested in risky assets up to 70% in a favorable market environment.
Equities: 70% / Bonds: 20% / Money market: 10%.
Quelles sommes puis‑je déduire de mes impôts ?
Les versements faits sur votre InfiniPER peuvent être
déduits de votre revenu imposable, dans la limite d’un plafond annuel
basé sur le PASS (46 368 € en 2024, 47 100 € en 2025).
Si vous êtes salarié
Vous pouvez déduire le montant le plus élevé entre :
- 10 % de vos revenus de l’année précédente (plafond : 37 094 € en 2024),
- 10 % du PASS (soit 4 399 € en 2024).
Si vous êtes indépendant / TNS
Votre plafond est plus élevé : jusqu’à 85 780 € en 2024, composé de :
- 10 % de votre revenu (plafond : 35 194 €),
- 15 % de votre bénéfice (plafond : 46 191 €).
Plafonds non utilisés
Vous pouvez utiliser les plafonds des 3 années précédentes. En couple (marié ou pacsé), vous pouvez mutualiser vosplafonds.
Combien vais‑je économiser ?
Votre économie dépend de votre Taux Marginal d’Imposition
(TMI).
Exemple pour un versement de 2 000 € :
- TMI30 % → économie : 600 €
- TMI41 % → économie : 820 €
- TMI45 % → économie : 900 €
Déduire ou ne pas déduire ?
- Si vous déduisez vos versements : capital imposé à la sortie + plus‑values taxées au PFU 30 %.
- Si vous ne déduisez pas : capital non imposé à la sortie, mais
plus‑values taxées.
Conseil : ajustez chaque année selon votre situation fiscale.
Quand puis-je débloquer mon InfiniPER ?
Votre épargne est normalement bloquée jusqu’à la retraite, mais certains cas permettent un déblocage anticipé :
Achat de votre résidence principale
Création ou reprise d’entreprise
Fin d’activité non salariée
Invalidité (cat. 2 ou 3)
Décès (déblocage par les bénéficiaires)
Surendettement
Le déblocage peut se faire en une fois ou en plusieurs fois.
Ces cas sont soumis à conditions et peuvent avoir des conséquences fiscales. Il est conseillé de demander un accompagnement avant de décider.
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.