What taxation for the PEA?

The taxation of the PEA is very advantageous, but depends on the duration of the plan:

Before 5 years: Withdrawals result in plan closure and earnings are subject to PFU (30%) or income tax.

After 5 years: Earnings are exempt from income tax, only social contributions (17.2%) remain due.

After 8 years: You can make partial withdrawals without closing the plan and continue to benefit from the exemption.

Concrete example:

Claire opens a PEA and invests €10,000 into it. After 6 years, her capital has increased by €4,000. If she withdraws €2,000 after 6 years, she will not pay any income tax, but 17.2% in social contributions on the portion of the withdrawn gains.

Tip:

To take full advantage of the advantageous taxation, avoid withdrawals before 5 years.