Livret de développement durable et solidaire (LDDS)

There is no income requirement to open an LDDS.

Tax domicile condition

In order to open a sustainable and solidarity development booklet (LDDS) you must have your tax domicile in France.

There is no nationality requirement to open an LDDS.

Tax home condition

In the same tax home, each spouse or partner of Civil partnerships subject to common taxation may hold an LDDS.

The others connected persons to that tax household may not hold an LDDS until they have separate taxation.

An adult (or minor) cannot hold an LDDS as long as he is fiscally dependent on his parents. This is the case, for example, of an apprentice or student attached to his parents' tax home, of an adult with a disability if he does not have his own tax return.

No, a person cannot open or hold multiple LDDS, because each taxpayer is entitled to 1 LDDS only.

In the opening contract with the bank, the customer must declare on honor that he does not already hold this booklet in another establishment.

Yes, it is possible to accumulate an LDDS with other booklet accounts, for example the booklet A or the SMP.

If you are no longer linked to your parents for tax purposes and you are under 25, you can also accumulate an LDDS and a young booklet.

The law does not provide for a minimum amount.

However, most institutions require a down payment of €10.

Payments and withdrawals are free (up to the limit). But banks set the minimum amount of each transaction at €10 .

LDDS balance cannot become less than €10.

The transactions you perform on your LDDS are free: opening, depositing, withdrawing and closing.

There is no obligation to make periodic payments. Deposits of money are possible at any time within the limit of the ceiling.

You can supply your sustainable and solidarity development booklet by check, cash payment at the counter or by transfer from a current account.

Since 1^er July 2023, you can make a transfer to your LDDS from a current account opened in a bank other than the one where the LDDS is located.

The LDDS ceiling is €12,000.

The limit may be exceeded when interest is added to your savings.

But when the balance of the booklet reaches the ceiling, or exceeds it, following the addition of interest, you can no longer make a deposit on the booklet.

Interest earned on the LDDS is exempt income tax and social security contributions.

Banks must use the money raised under the LDDS to help finance the cash flow of small and medium-sized companies (SME) and social and solidarity economy actors or to finance projects contributing to the energy transition.

This money is used, for example, to finance loans granted by banks to improve the energy performance of housing.

You can use the money saved on your LDDS to make a donation to a social and solidarity economy company.

The bank with which you have opened your booklet must offer you a list of at least 10 companies of the social and solidarity economy each year.

After you have communicated the name of the chosen companies and the amount of the donations, the bank can make the payment directly from your LDDS.

You can close your LDDS at any time and at no cost.

To close your LDDS, by simple letter or by visiting your bank, you must specify the following information:

• LDDS References
• Account number where the amounts remaining on the booklet must be deposited

If the LDDS is closed during the year, interest on the period since the beginning of the year shall be credited on the closing day.

If a bank notices the existence of two LDDS in the name of the same person, it has the obligation to close the irregular booklet. The most recent LDDS will be canceled and funds will be transferred to a suspense account.

When the bank is informed of the death of the LDDS holder, it must close the account.

Since November 13, 2025, the law provides for 3 cases of gratuitousness for transactions related to the succession. In other cases, inheritance fees are now capped in all banks for deposit and booklet accounts.

The bank may charge you fees for the steps it takes in the context of the succession (inventory of funds, transfer of money to heirs,...).

The amount of the fee is capped at 1% the total balance of the deceased's accounts and savings products. This amount may not exceed €857.

If the LDDS holder no longer appears before the bank that holds the LDDS, this savings account is considered as inactive. The bank has an obligation to hold the funds for a certain period of time. But after this time, she will have to close the account and transfer the funds to the Caisse des Dépôts.

It is possible to request to recover the funds using the online service Ciclade:

Ciclade (search for forgotten amounts from inactive accounts)