What are the cases of early release of a PEE?

In principle, the sums placed on a Business Savings Plan (PEE) are blocked for 5 years. However, the law provides for several cases of early release:

👰 Marriage or conclusion of a PACS.

👶 Birth or adoption of a third child.

🏠 Purchase or renovation of the main residence.

💔 Divorce, separation or PACS dissolution with child custody.

💀 Death of the employee or their spouse.

💼 Breach of employment contract (dismissal, resignation, retirement).

👉 Concrete example: Sophie, 32 years old, uses her PEE to finance the purchase of her apartment. Thanks to early release, she recovers her funds without tax penalty.