TLDR — You must request early unlocking within 6 months following the marriage, PACS, acquisition or enlargement of your main residence, or the creation or takeover of the business. If you meet the applicable conditions, the amounts are exempt from income tax.
Deadline for requesting the unlocking
Amounts invested in a PEE, PEI or PEG are normally unavailable for 5 years from each payment. However, you may request their early unlocking in the situations provided for.
The request must be sent to the organization that manages your PEE on behalf of the company, within 6 months following the event. You must attach proof of the event concerned.
Conditions depending on the event
Unlocking may be requested after your marriage or entering into a PACS.
It may also be requested for the purchase or enlargement of your main residence, provided that the transaction creates new habitable floor space and is subject to a building permit or a prior works declaration. The purchase must be made directly, and not through a property company.
The creation or takeover of a business also gives you this right when it is carried out by you, your spouse, or your PACS partner.
When you meet the conditions for early unlocking, the amounts are exempt from income tax. They remain subject to social contributions.