France introduces tax relief for nursing‑home residents and early PER withdrawals for parents of seriously ill children

From July 2026, families with a relative in a French nursing home (EHPAD) will receive a tax notice that can affect several benefits. The document must be checked for four key items, especially line 7CD, which records accommodation and care costs and allows a 25 % tax reduction up to €2,500 per year. Other points include an automatic age‑related abatement, the CSG rate applied to pension income, and a possible exemption from property tax for owners over 75 with low taxable income.

A separate law enacted on 14 June 2026 adds a seventh circumstance permitting early withdrawal from a Plan d’Epargne Retraite (PER). Parents whose children suffer a serious illness, disability or severe accident may now request a partial or total release of their PER savings, except for collective Perco contracts. “Depuis le 14 juin, les parents dont les enfants sont atteints d’une affection grave… ont la faculté de demander le retrait…”, said Olivier Sentis, director‑general of the MIF. Withdrawals must be justified by documented expenses such as medical bills or equipment, and insurers are expected to issue detailed guidelines.