The sustainable development booklet is a regulated savings account, net of taxes and social security contributions. The interest earned is exempt from income tax and social security contributions. Any taxpayer with tax domicile in France is eligible to open this sustainable development booklet. The deposit ceiling is 12,000 euros. Only the capitalization of the interest allows exceeding this limit. Withdrawal is possible at any time without penalty. In terms of profitability, the normal net annual rate is 2%. The LDD is concluded for an indefinite period. It is possible to close the account at any time.