Question to an expert
Do I have the right to open a retirement savings plan if I am already retired?
A legally capable natural person can open an Individual Retirement Savings Plan (PERin) at any age. Nor is there any obligation to exercise a professional activity. You can therefore take out a PERin when you retire.
That said, the objective of the PERin being to build up savings to prepare for future retirement, the question of the interest of such a solution arises if the subscriber is already retired…
On the other hand, the tax attraction is reduced. Because the marginal tax bracket can drop considerably in retirement. But also because the payments will give the right to a deduction from income limited to 4,114 euros (whereas for an asset, the tax deduction ceiling generally corresponds to 10% of professional income, if this amount is more favorable than the 4,114 euros).
However, in the case of combined employment and retirement, the objective of saving to prepare for retirement persists. Just like the tax attraction, since the ceiling of the deduction will then be calculated on the part of the professional income.
To know: if the three years preceding your retirement, you have not used 100% of your retirement savings deductibility ceiling, calculated on your professional income, you can catch up in the year of departure, the remainder can be carried forward over three years.