{"id":710,"date":"2025-08-28T11:49:05","date_gmt":"2025-08-28T09:49:05","guid":{"rendered":"https:\/\/courtiassur.fr\/?page_id=710"},"modified":"2025-08-28T13:56:41","modified_gmt":"2025-08-28T11:56:41","slug":"loi-pacte","status":"publish","type":"page","link":"https:\/\/courtiassur.fr\/index.php\/accueil\/lexique\/loi-pacte\/","title":{"rendered":"Loi Pacte"},"content":{"rendered":"\n

Qu\u2019est-ce que la loi Pacte ?<\/strong><\/h3>\n\n\n\n

La loi Pacte<\/strong> (Plan d\u2019Action pour la Croissance et la Transformation des Entreprises), promulgu\u00e9e le 22 mai 2019<\/strong>, vise \u00e0 simplifier et dynamiser l\u2019\u00e9pargne retraite en France. Elle a introduit un produit unique : le Plan d\u2019\u00c9pargne Retraite (PER)<\/strong>, disponible depuis le 1er octobre 2019<\/strong>, qui remplace progressivement les anciens dispositifs comme le PERP<\/strong>, le Madelin<\/strong>, le Perco<\/strong> et les contrats Article 83<\/strong><\/p>\n\n\n\n

<\/div>\n\n\n\n

Objectifs de la r\u00e9forme<\/strong><\/h3>\n\n\n\n
    \n
  • Simplifier l\u2019offre<\/strong>\u00a0d\u2019\u00e9pargne retraite, auparavant fragment\u00e9e et complexe<\/li>\n\n\n\n
  • Harmoniser les r\u00e8gles fiscales<\/strong>\u00a0et les modalit\u00e9s de sortie<\/li>\n\n\n\n
  • Renforcer la portabilit\u00e9<\/strong>\u00a0des droits acquis entre diff\u00e9rents statuts professionnels<\/li>\n\n\n\n
  • Rendre l\u2019\u00e9pargne retraite plus attractive<\/strong>\u00a0pour les particuliers et les entreprises<\/li>\n<\/ul>\n\n\n\n
    <\/div>\n\n\n\n

    Les avantages du PER issu de la loi Pacte<\/strong><\/h3>\n\n\n\n

    Sortie en capital facilit\u00e9e<\/h4>\n\n\n\n

    Contrairement aux anciens produits qui imposaient une sortie en rente viag\u00e8re, le PER permet :<\/p>\n\n\n\n

      \n
    • Une\u00a0sortie en capital<\/strong>, en une ou plusieurs fois<\/li>\n\n\n\n
    • Une\u00a0sortie mixte<\/strong>\u00a0: capital + rente<\/li>\n\n\n\n
    • Un\u00a0d\u00e9blocage anticip\u00e9<\/strong>\u00a0pour l\u2019achat de la r\u00e9sidence principale ou en cas d\u2019accident de la vie<\/li>\n<\/ul>\n\n\n\n

      Fiscalit\u00e9 avantageuse<\/h4>\n\n\n\n
        \n
      • D\u00e9duction des versements volontaires<\/strong>\u00a0du revenu imposable<\/li>\n\n\n\n
      • Exemple : un versement de 5 000 \u20ac avec une TMI de 30 % permet une \u00e9conomie d\u2019imp\u00f4t de\u00a01 500 \u20ac<\/strong><\/li>\n\n\n\n
      • Fiscalit\u00e9 harmonis\u00e9e \u00e0 l\u2019entr\u00e9e et \u00e0 la sortie du contrat<\/li>\n<\/ul>\n\n\n\n

        Portabilit\u00e9 renforc\u00e9e<\/h4>\n\n\n\n
          \n
        • Transfert possible entre PER individuel et PER d\u2019entreprise<\/li>\n\n\n\n
        • Regroupement des anciens contrats dans un seul PER<\/li>\n\n\n\n
        • Id\u00e9al pour les parcours professionnels mobiles<\/li>\n<\/ul>\n\n\n\n

          Gestion pilot\u00e9e par d\u00e9faut<\/h4>\n\n\n\n
            \n
          • R\u00e9partition de l\u2019\u00e9pargne ajust\u00e9e selon l\u2019\u00e2ge et le profil<\/li>\n\n\n\n
          • R\u00e9duction progressive du risque \u00e0 l\u2019approche de la retraite<\/li>\n<\/ul>\n\n\n\n

            <\/p>\n","protected":false},"excerpt":{"rendered":"

            Qu\u2019est-ce que la loi Pacte ? La loi Pacte (Plan d\u2019Action pour la Croissance et la Transformation des Entreprises), promulgu\u00e9e le 22 mai […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":175,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-710","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/comments?post=710"}],"version-history":[{"count":1,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/710\/revisions"}],"predecessor-version":[{"id":711,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/710\/revisions\/711"}],"up":[{"embeddable":true,"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/pages\/175"}],"wp:attachment":[{"href":"https:\/\/courtiassur.fr\/index.php\/wp-json\/wp\/v2\/media?parent=710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}