Money, tax and inheritance · French law
French PER: early release for a main-home purchase
Buying a principal home can permit early release from a French PER, but not from every contribution compartment. Rights originating in compulsory contributions are excluded from this ground. Identify the savings’ origin, purchase and evidence required by the plan manager. Keep capital, gains and tax treatment separate; preparing the file guarantees neither acceptance nor a particular net amount available.
Informational guide. An independent qualified legal review has not been completed.
What you leave withA release file separating contribution compartments and missing evidence.
Start with the practical sectionJulie by AlphaDeep
Does transferring savings into a PER make every compartment releasable?
No. Transferred rights retain their origin. Compulsory contributions excluded from this ground do not become freely available merely through consolidation in a PER.
Read the referencesPreparing a main-home purchase involving a PER? We can separate contribution compartments and evidence questions for the manager.
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Which contribution compartments must be identified?
The statement should separate rights by contribution origin. One plan can hold several compartments with different home-acquisition treatment.
Transfer to an individual PER does not erase mandatory-contribution origins. Request a detailed statement rather than using only the displayed total.
| Origin of rights | Acquisition check |
|---|---|
| Voluntary payments | Separate contributions, gains and tax deduction |
| Employee savings | Identify origin and balance |
| Compulsory contributions | Excluded from this early-release ground |
References : Légifrance · article L224-4 · PER individuel
Why are compulsory contributions separate?
Rights from the compulsory-contribution compartment identified in Article L224-2 cannot be released under the principal-home acquisition ground. The exclusion follows their origin.
Do not relabel the whole balance voluntary after transfer. The manager should explain the allocation and relevant history.
References : Légifrance · article L224-4 · PER individuel
Which purchase falls within the principal-home ground?
Acquiring the principal residence is a statutory PER early-release ground. The project must fit that ground; wishing to use savings for housing is insufficient.
This guide does not automatically classify construction, refinancing or a special transaction. Identify the project and manager’s evidence requirements before relying on fund availability.
References : Légifrance · article L224-4
Which evidence should be requested from the manager?
The official guide provides for a request to the manager with evidence of the ground and necessary identity/payment details. Compare the manager’s list with the actual project.
Prepare questions without placing identity records or bank details here. Assembling documents establishes neither acceptance nor a payout date.
- Plan and manager
- Recipient and process
- Rights
- Origin-based statement and relevant history
- Project
- Evidence of the acquisition ground
- Personal records
- Send only through the appropriate channel
References : PER individuel
How do capital, gains and tax treatment differ?
Tax treatment distinguishes deducted and non-deducted voluntary contributions and separates capital from products. Life-accident treatment is not automatically acquisition treatment.
This page does not compute available net money from one balance. Establish components and applicable treatment before using the PER in a property-financing plan.
References : PER individuel · BOFiP · fiscalité des sorties de PER
Do three compartments make the full €33,000 available?
The fictional statement totals €33,000, including €8,000 compulsory-origin rights excluded from this ground. The remaining €25,000 needs examination; it is not a promised net payout.
Project classification, components and taxation still matter. The example explains why the plan total should not automatically become the expected contribution at completion.
Fictional statement:€20,000 voluntary contributions,€5,000 employee savings and €8,000 compulsory contributions. The €8,000 is outside the home-purchase ground. The remaining €25,000 is not a promised net payout; qualification, gains and taxation still need review.
References : Légifrance · article L224-4 · PER individuel · BOFiP · fiscalité des sorties de PER
Which dates and conditions cannot be assumed?
Do not infer a universal payout period, property validation or mortgage approval from the release request. The manager examines required evidence within its framework.
Compare project dates with confirmations received. An answer about savings replaces neither bank decisions nor acquisition conditions.
References : PER individuel
Which questions belong with the manager about the statement and request?
Useful questions concern contribution origin, records and money actually mobilisable under confirmed treatment. Prepare them before sending sensitive evidence.
- Which rights retain compulsory origin?
- Which records establish the ground for this project?
- How does the manager separate capital, products and deduction?
- What timetable can it confirm after examining the file?
References : Légifrance · article L224-4 · PER individuel · BOFiP · fiscalité des sorties de PER
What else should you check?
Does transferring savings into a PER make every compartment releasable?
No. Transferred rights retain their origin. Compulsory contributions excluded from this ground do not become freely available merely through consolidation in a PER.
References : Légifrance · article L224-4 · PER individuel
Does a second home qualify under this ground?
The ground shown concerns acquiring the principal residence. A second home does not satisfy it merely by being housing.
References : Légifrance · article L224-4
Are capital and gains always taxed identically?
No. Contribution origin, deduction and products differ. This guide gives no universal rate or guaranteed net payout for the balance.
References : PER individuel · BOFiP · fiscalité des sorties de PER
Does a release request establish mortgage approval?
No. Savings release and mortgage approval are separate decisions. A manager request does not require a bank to finance the purchase.
References : Légifrance · article L224-4 · PER individuel
Is one universal manager payment deadline established here?
No universal payout deadline was verified here. Ask the manager about requirements and timing rather than promising a date from the form alone.
References : PER individuel
Which sources support this page?
Official texts remain in French. The explanations above describe French law. A source check records a reading date; it is not qualified legal review.
- Légifrance · article L224-4Source checked : · Version from 2026-06-14
- PER individuelSource checked :
- BOFiP · fiscalité des sorties de PERSource checked :