Senior executive: high remuneration, taxed at the highest rate, and savings often within the company.

Written by Alexis Sagnier, financial and real-estate investment adviser, insurance broker, AMF-certified, founder of Balmont Conseil (Lyon). ORIAS 13003497. Last reviewed: 10/18/2026.

Salary, bonuses, employee savings plans, company stock options, sometimes even international mobility: each element has its own tax implications and timeline. The first incentive is almost always the one the company already offers you.

€37,680of contributions to a PER deductible at most in 2026 for an employee: €4,100 less tax for €10,000 paid to 41 % (article 163 quatervicies of the CGI).

€3,844.80top-up to the company savings plan in 2026, 8 % of the PASS, exempt from income tax.

€7,689.60The maximum contribution to the collective PER in 2026 is 16 % of the PASS, up to a limit of 3 times your payment.

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In order

The levers of a frame, from the cheapest to the most engaging.

1. The additional fundingEach euro paid into the PEE or the collective PER can be completed by the employer. Not taking it means refusing part of your compensation.See the page →2. The Individual PERÀ 41% or 45 %, each deducted payment returns almost half of its amount in tax, within the limit of your ceiling.See the page →3. DiversificationBonuses, free shares, stock options, employee savings plans invested in employer shares: your job and your savings depend on the same company.See the page →4. Real estate and inheritanceLand deficit, bare ownership SCPIs, assurance-vie for children: the levers that are being built on 10 or 15 years.See the page →

Mobility

If your job takes you abroad.

Before departureTax residence, exit tax beyond €800,000 securities, exit from the PEE and PER: what is decided before the date.See the page →On the returnAfter 5 years outside of France, the regime of expatriates exempts part of the remuneration and half of the foreign income for 8 years.See the page →

Simulators

Run the numbers with your own figures.

Individual PERRetirement capital and tax savings.Run the simulator →Article 82 planSupplementary retirement plan with individual membership.Run the simulator →Tax optimisationPER, FCPI, FIP, SOFICA compared at equal amounts.Run the simulator →

Frequently asked questions

What clients ask us.

My employee savings plan (PEE) is invested in shares of my employer: what should I do?

Consider the proportion they represent in your total assets. Assets can be transferred to other investment vehicles within the plan at any time, tax-free; upon withdrawal, after 5 years, only social security contributions apply to gains.

Are my free shares and stock options taxed as salary?

This depends on the plan's allocation date and its tax treatment: part of the gain may be taxed as salary, another part as capital gains (Article 80 quaterdecies of the French General Tax Code for free shares). Each plan, with its dates, is reviewed before selling a single share.

When should you seek medical help?

As soon as your tranche reaches 30 %, or at each event: significant bonus, share allocation, mobility, birth, real estate purchase. The first 10-minute exchange is used to sort out what matters.

Your compensation, your plans, your projects: we quantify what each lever brings you.

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