FCPE and SICAVAS are linked to several employee savings schemes, notably the Company Savings Plan (PEE), the Collective Retirement Savings Plan (PER Collectif, formerly PERCO) and the Collective Company Retirement Savings Plan (PERE-CO). These schemes are essential as they define the framework within which the funds are used by employees.

The ELTIF 2.0 regulation requires at least 55% of capital to be invested in eligible assets. This requirement has been reduced from the previous version (70%) to facilitate the construction of diversified portfolios while maintaining a focus on the real European economy.

Payments from profit-sharing and incentive schemes are exempt from income tax when placed in a PEE, with only the CSG-CRDS of 9.70% deducted at entry. This is crucial as it shows the major tax advantage for employees, who do not pay income tax on these contributions, only social levies.

The ELTIF 2.0 regulation introduces several major innovations: elimination of the €10,000 minimum entry ticket and the 10% financial wealth test, thus widely opening access to retail investors. It also allows greater flexibility in liquidity management with tools such as gates and a lowered minimum threshold for physical assets.

The supervisory board of an FCPE must comprise at least half employee unit-holder representatives and at most half company representatives. The chairman must be chosen from among the employee representatives. This specific governance structure ensures a balance of power between employees and employers, which is crucial for transparency and trust.

Diversified FCPE invest less than one-third of their assets in company securities. This feature is important because it provides protective diversification for employees, thereby reducing risks associated with concentrating investments in a single company.

The advantages of employee savings funds are distributed between employees and employers. Employees benefit from tax advantages on their contributions and capital gains, while employers enjoy tax and social deductions. This distinction is crucial for understanding the attractiveness of the scheme for all parties.

ELTIFs benefit from a European marketing passport for non-professional investors since ELTIF 2.0. This passport allows distribution in all member states through simple notification, which is a major innovation for attracting retail investors.