A Free Supplementary Pension for the Self-Employed (FSPSE) is a smart way for self‑employed professionals in Belgium to build extra pension savings in a highly tax‑efficient manner. By contributing regularly, you strengthen your financial reserves for later while lowering your taxable income today. With an our FSPSE solution, you save at your own pace while benefiting from a guaranteed base return, supplemented, when possible, by a profit share. This offers you long‑term stability without unnecessary complexity. A FSPSE not only boosts your future pension income — it also provides immediate tax advantages and a favourable final taxation when your capital is paid out at retirement. A simple and accessible way to increase your financial peace of mind, both now and in the years to come.
"}},{"componentType":"sectionTitle","title":"Discover the key advantages of FSPSE"},{"componentType":"paragraph","richBody":{"value":"| Immediate tax reductions by deducting your premiums as professional expenses. |
Personal pension capital tailored to your retirement goals. |
| Guaranteed annual return, reviewed each year, with the possibility of profit sharing. |
Smaller social security contributions due to a reduced taxable base. |
"},"title":"An FSPSE helps you build a comfortable future and comes with a range of extra benefits to support you along the way."},{"componentType":"sectionTitle","title":"Other advantages of FSPSE"},{"accordionList":[{"richBody":{"value":"
Use part of your savings to buy or renovate your home. You can apply for an advance on the ’secure’ savings component of your FSPSE specifically to buy, build, improve or renovate a property within the European Economic Area.
"},"title":"Advance withdrawal option"},{"richBody":{"value":"Boost your retirement savings by combining multiple pension plans. You can combine your FSPSE with other pension schemes such as an Individual Pension Commitment (IPC) or a Pension Agreement for the Self-Employed (PASE) to maximize your retirement savings.
"},"title":"Combining an FSPSE with other pension plans"},{"richBody":{"value":"Safeguard your income and your loved ones’ financial security by adding optional insurance coverage to your FSPSE, like disability and death coverages.
"},"title":"Protection for you and your family"}],"componentType":"accordion"},{"componentType":"sectionTitle","title":"Exclusions and limitations"},{"componentType":"paragraph","richBody":{"value":"
This list is not exhaustive. Read the Financial Information Document and Terms and Conditions before singing up.
"},"title":"There are certain conditions under which the insurance may not pay out. A payout will not be made if your death results from:"},{"componentType":"sectionTitle","title":"Costs and Fees"},{"componentType":"paragraph","richBody":{"value":"Category | Description |
Entry fee | Maximum 4% on each premium payment |
Management fee | A fixed management fee of €1.50 per month |
Taxes applied to FSPSE |
|
Maximum contribution | Maximum contributions for 2026 are:
|
At retirement, the accumulated capital is taxed based on a fictitious annuity (maximum 5% of the capital) over 10 to 13 years, depending on the age at which you receive the capital. This fictitious annuity is calculated on only 80% of the capital if the payout occurs upon reaching the legal retirement age and you were professionally active until that age. This may result in an additional tax benefit. Furthermore, profit-sharing amounts are exempt from taxes.
"},"title":"What is the tax rate at payout?"},{"richBody":{"value":"The payout occurs:
The guaranteed interest rate is reviewed every year on January 1st and is fixed for that year. Both your accumulated savings and new contributions benefit from:
The minimum duration of a contract is five years. Contributions can be paid until the legal retirement age or longer if you continue working and still pay social security contributions as a self-employed person in a primary occupation
"},"title":"What is the duration of the contract?"},{"richBody":{"value":"If it concerns a standard pension agreement, the maximum contribution is 8.17% of the indexed net taxable professional income from three years prior. For a social pension agreement, this percentage is as high as 9.40%. In both cases, an absolute maximum is also determined per calendar year. In any case, the minimum annual contribution is 100 euros.
"},"title":"What is the maximum and minimum contribution?"}],"componentType":"accordion"},{"componentType":"sectionTitle","title":"Complaints"},{"componentType":"paragraph","richBody":{"value":"Not entirely satisfied with the distribution of this product? Our Complaints Department and Ombudsman are there to help you.
Not completely satisfied with your AXA Free Supplementary Pension for the Self-Employed (FSPSE)? Contact AXA online: customer.protection@axa.be
"}},{"componentType":"sectionTitle","title":"Services and contact"},{"cards":[{"cardSize":"small","cardType":"service","componentType":"serviceCard","image":{"extension":"svg","original":"https://assets.ing.com/m/34fab1afc809844b/original/umbrella.svg","transformBaseUrl":"https://assets.ing.com/transform/2d4e4d8d-936e-4347-92f1-9d4e4c001936/umbrella","type":"image","width":160},"intro":"Report damage, change policy or download documents","title":"Insurances"},{"cardSize":"small","cardType":"service","componentType":"serviceCard","image":{"altTextNL":"\"\"","extension":"svg","original":"https://assets.ing.com/m/3b1df0b0923bacd4/original/Functionalities-Filter_Outline.svg","transformBaseUrl":"https://assets.ing.com/transform/b42bcf7f-4ef3-4bb2-9cb8-1ff68f306559/Functionalities-Filter_Outline","type":"image","width":32},"intro":"What is your monthly deposit amount and estimated savings amount at the time of your retirement?","link":{"url":"https://campaigns.axa.be/optiext/optiextension.dll?ID=nPTAe7XiYg21owRReJDi2wH7Vx4pcehrfwYTHkmdNiG22_Wqdm2SFDHOnBP6W7Zu5FBuAIUNH6a5ny&LANG=FR"},"title":"Simulate your pension"}],"componentType":"cards"},{"componentType":"paragraph","richBody":{"value":""},"textLinks":[{"text":"More services and how to contact us"}]}]},"hasMacro":false,"id":"b7a31342-41c4-4ea4-8b66-c99a965ca8b6","legalZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Legal provisions:"},{"componentType":"paragraph","richBody":{"value":"Insurance intermediary: ING Belgium NV, insurance broker, registered with the Belgian Financial Services and Markets Authority (FMSA) under code 0403200393. Company headquarters: Marnixlaan 24, B-1000 Brussels - Brussels Register of Commerce – VAT no. BE 0403.200.393 - www.ing.be - BIC: BBRUBEBB - IBAN: BE45 3109 1560 2789.
Insurer: AXA Belgium, public limited insurance company authorised under no. 0039 to practise in the life and non-life branches (KB04-07-1979, BS 14-07-1979) with the National Bank of Belgium, located at Berlaimontlaan 14, B-1000 Brussels - Headquarters: Troonplein 1 - B-1000 Brussels (Belgium) - website: www.axa.be - Tel.: 02 678 61 11 - Fax: 02 678 93 40 - VAT no. BE 0404.483.367 - Brussels Register of Commerce no. 7.06.5833 - 0616.
Insurance policies and conflicts of interest: you can find general information about insurance policies and a description of the conflict of interest policy, including the benefits: