Perception of benefits and early disposition of consolidated rights

Tax regime of benefits received

The benefits received for contingencies covered by pension plans will be taxed in their entirety as work income without in any case being able to be reduced by the amounts corresponding to excess contributions.

Early disposition of consolidated rights

In the event that the participant, mutualist or insured has, in whole or in part, the consolidated rights, as well as the economic rights derived from the social security systems (except in the case of long-term unemployment, serious illness and from 2025 for contributions and business contributions made at least 10 years ago), must replace the reductions in the tax base improperly made by means of the appropriate supplementary self-assessments, including late payment interest.

In this case, the amounts received that exceed the amount of the contributions made, including, where applicable, the contributions imputed by the promoter, will be taxed as work income in the tax period in which they are received.