The LPP, and particularly the non-mandatory portion of the LPP, allows for reductions in income tax, wealth tax, and social security contributions while deferring taxation. This can be achieved through high savings contributions, buybacks, or contributions to reserves (RFV, RCE). However, the structure must comply with the principles of adequacy, collectivity, equal treatment, and insurance; otherwise, the tax authorities may disallow the deduction. An individualized analysis remains essential to determine the optimal structure based on the client’s profile.