Knowledge Base

Which employee savings schemes are linked to FCPE and SICAVAS?

PEE, PERCO, PERE-CO

PEE, PER Collectif, PERE-CO

PEE, PERCO, PERE-Individuel

PEE, PERCO, PERE-CO

What is the minimum percentage of eligible assets that an ELTIF must invest according to the ELTIF 2.0 regulation?

70%

55%

60%

45%

What is the main tax advantage for employees investing in a Company Savings Plan (PEE)?

Full exemption from social levies

Income tax exemption with CSG-CRDS deduction

50% reduction in income tax

No tax advantage

What innovations does the ELTIF 2.0 regulation introduce compared to the previous version?

Elimination of the minimum entry ticket and the 10% financial wealth test

Increase of the minimum threshold for physical assets to €1 million

Introduction of a rigid lock-up period until fund liquidation

Reduction of the minimum percentage of eligible assets to 55%

The supervisory board of an FCPE must be composed exclusively of company representatives.

True

False

Key feature of diversified FCPE

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Categorize items by dragging them to the appropriate zones

Items to categorize:

Income tax exemption for payments from profit-sharing

Deduction of employer matching contributions from taxable income

Exemption from social levies on capital gains

Categories:

Advantages for employees

Advantages for employers

ELTIFs can be marketed to non-professional investors in all member states without a European passport.

True

False