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is closed or funds are withdrawn from the PEA Account, the net taxable gain (PEA net asset value - total amount paid in) allowable to the amount withdrawn would be subject to social security contributions in France.  In addition, depending on when the PEA Account is closed or funds withdrawn from the PEA Account and the reason for the withdrawal, the net taxable gain could also be subject to capital gains tax in France.  The table below summarizes the general tax consequences in France upon a withdrawal or closure of the PEA Account:\u003C\u002Fp>\u003Ctable>\u003Ctr>\u003Ctd>  \u003Cstrong>Type of Withdrawal\u003C\u002Fstrong>   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>  \u003Cstrong>Withdrawal Leads to PEA Account Closure?\u003C\u002Fstrong>   \u003C\u002Ftd>\u003Ctd>  \u003Cstrong>Withdrawal Subject to French Social Security Contributions?\u003C\u002Fstrong>   \u003C\u002Ftd>\u003Ctd>  \u003Cstrong>Withdrawal Subject to French Capital Gains Tax?\u003C\u002Fstrong>   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  \u003Cem>Withdrawal \u003Cstrong>Before\u003C\u002Fstrong> Fifth Anniversary of First Cash Deposit into the PEA Account\u003C\u002Fem>   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>      \u003C\u002Ftd>\u003Ctd> * To fund the creation or takeover of a company   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>  No   \u003C\u002Ftd>\u003Ctd>  Yes   IBIE will withhold from the withdrawn amount at the applicable rate of French social security contributions and remit such amount to the French Tax Authority.   \u003C\u002Ftd>\u003Ctd>  No   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>    \u003C\u002Ftd>\u003Ctd> * Due to redundancy, disability, or early retirement of the PEA Account holder (or his\u002Fher spouse or PACS partner)   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>  No   \u003C\u002Ftd>\u003Ctd>  Yes   It will be the sole responsibility of the PEA Account holder to report and pay the applicable taxes to the French Tax Authority upon such withdrawal.   \u003C\u002Ftd>\u003Ctd>  Yes   It will be the sole responsibility of the PEA Account holder to report and pay the applicable taxes to the French Tax Authority upon such withdrawal.   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>    \u003C\u002Ftd>\u003Ctd> * Any other withdrawal before the Fifth Anniversary   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>  Yes   \u003C\u002Ftd>\u003Ctd>  Yes   It will be the sole responsibility of the PEA Account holder to report and pay the applicable taxes to the French Tax Authority upon such withdrawal.   \u003C\u002Ftd>\u003Ctd>  Yes   It will be the sole responsibility of the PEA Account holder to report and pay the applicable taxes to the French Tax Authority upon such withdrawal.   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  \u003Cem>Withdrawal \u003Cstrong>After\u003C\u002Fstrong> Fifth Anniversary\u003C\u002Fem>   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>  No   \u003C\u002Ftd>\u003Ctd>  Yes   IBIE will withhold from the withdrawn amount at the applicable rate of French social security contributions and remit such amount to the French Tax Authority.   \u003C\u002Ftd>\u003Ctd>  No   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>\u003Cp>\u003Cstrong>The material above is for general information only and is not intended to serve, and should not be construed as, tax advice.  Please consult your own tax advisor.\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cem>The material contained herein is for general information only and is not intended to serve, and should not be construed as, tax, legal or investment advice.  Please consult your own advisors.\u003C\u002Fem>\u003C\u002Fp>",[1206,1212],{"id":331,"title":332,"feedback_context":1207},{"request_context":1208,"type":1209,"id":331,"faq_id":331,"timestamp":1210,"cir_id":1211},"faq-browser-public,faq-browser-1:Jibotsrv4-a59a0192-0f0a-4e87-ba54-48b4a948fdfd","FAQ_NAVIGATION",1794543323316,"19af31c7-fea5-4273-b504-01a989fdd015",{"id":467,"title":468,"feedback_context":1213},{"request_context":1208,"type":1209,"id":467,"faq_id":467,"timestamp":1210,"cir_id":1211},"\u003Cp>Dividends and capital gains in a Plan d'épargne en actions (PEA) Account are exempt from French income tax and social security contributions as long as they are reinvested or held in the PEA Account.\u003C\u002Fp>\u003Cp>When the PEA Account is closed or funds are withdrawn from the PEA Account, the net taxable gain (PEA net asset value - total amount paid in) allowable to the amount withdrawn would be subject to social security contributions in France.  In addition, depending on when the PEA Account is closed or funds withdrawn from the PEA Account and the reason for the withdrawal, the net taxable gain could also be subject to capital gains tax in France.  The table below summarizes the general tax consequences in France upon a withdrawal or closure of the PEA Account:…\u003C\u002Fp>",[1216,1229,1237,1245],{"id":1217,"title":1218,"feedback_context":1219,"short_description":1222,"source":1223,"slug":1228},"730723863","What assets are eligible to transfer to my new PEA account at IBKR?",{"request_context":1208,"type":1220,"id":1217,"faq_id":1217,"timestamp":1221,"cir_id":1211},"FAQ_SIMILAR",1794543323344,"\u003Cp>You can trade and transfer the 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and headquartered in a member state of the European Economic Area…\u003C\u002Fli>\u003C\u002Ful>",{"id":1224,"title":1225,"link":1235,"sourceType":1227},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=663047353","types-securities-trade-pea-account-663047353",{"id":1238,"title":1239,"feedback_context":1240,"short_description":1241,"source":1242,"slug":1244},"663047366","Is my money available to withdraw from my PEA?",{"request_context":1208,"type":1220,"id":1238,"faq_id":1238,"timestamp":1221,"cir_id":1211},"\u003Cp>Although your funds are available in your Plan d'épargne en actions (PEA) Account at any time, to benefit from all the tax advantages of a PEA, you must keep it open for at least 5 years (measured from the first day a cash deposit is made into the PEA) without making any withdrawals, except for two limited withdrawal cases described below.  If a withdrawal is made prior to the fifth year anniversary that does not qualify for one of the two cases, then your PEA Account will close automatically, and you will be subject to French capital gains tax that would apply to your regular trading account.  Please consult with your tax advisor if you plan to make a withdrawal before the fifth year anniversary…\u003C\u002Fp>",{"id":1224,"title":1225,"link":1243,"sourceType":1227},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=663047366","money-available-withdraw-pea-663047366",{"id":1246,"title":1247,"feedback_context":1248,"short_description":1249,"source":1250,"slug":1252},"663047288","How much can I invest in a PEA?",{"request_context":1208,"type":1220,"id":1246,"faq_id":1246,"timestamp":1221,"cir_id":1211},"\u003Cp>You can invest up to 150,000 euros in cash in a Plan d'épargne en actions (PEA) Account.  This €150,000 limitation is the maximum total cash deposit that can be made into a PEA Account during its lifetime.\u003C\u002Fp>\u003Cp>The value of your PEA Account may 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