What do these changes mean for your supplementary pension? And how can you continue to plan tax-efficiently under the current rules? In this article, we explain the key updates for self-employed professionals (including those in secondary occupation) and business owners.
Since 1 January 2026, a new phase has begun for Belgium’s second pension pillar. The reforms do not reduce its relevance, but they do make it more transparent and more consistently applied. For the self-employed, the main change concerns how limits and margins are calculated: maximum amounts are determined more objectively, and the use of pension reserves for property financing is more tightly defined. Your pension rights will also be monitored more transparently via mypension.be and Sigedis (link in FR). A new pension overview now brings together your statutory and supplementary pension rights in one clear, comprehensive view.
If you structure your pension planning carefully and in good time, you can continue building long-term financial security under the current rules and make the most of supplementary pension solutions through your company. The Belgian government clearly confirms the logical structure of a sound pension strategy:
Below, we take a closer look at what the changes mean for you for each solution and what this means in practice.
"}},{"componentType":"sectionTitle","title":"FSPSE in 2026: the most tax-efficient starting point"},{"componentType":"paragraph","richBody":{"value":"The FSPSE is the cornerstone of the second pension pillar. Each year, you pay a voluntary premium that is fully tax-deductible as a professional expense. This allows you to build supplementary pension capital on top of your statutory pension, while at the same time reducing your taxable income and your social security contributions.
"},"title":"What is FSPSE?"},{"componentType":"paragraph","richBody":{"value":"The following changes have applied since 2026:
FSPSE premiums remain fully tax-deductible as professional expenses and continue to reduce your social security contributions by lowering your net taxable income. This provides a double benefit: lower taxes today and higher pension capital tomorrow.
In addition, FSPSE is not subject to the 80% rule, giving you greater flexibility in your planning. It also positively impacts your social security rights, including your statutory pension and benefits in the event of illness or disability. For most self-employed professionals, FSPSE remains the logical first step in building supplementary pension capital.
"},"title":"Why does FSPSE remain so strong?"},{"componentType":"sectionTitle","title":"PASE: more tax-efficient, with clearer limits"},{"componentType":"paragraph","richBody":{"value":"The PASE is designed for self-employed professionals without a company structure, such as sole traders and liberal professions. It is typically the next step once you have fully used your FSPSE contribution capacity.
"},"title":"What is PASE?"},{"componentType":"paragraph","richBody":{"value":"Since 2026, three important changes have applied to PASE :
This means the calculation will rely on your real pension position rather than theoretical assumptions. The method aligns with the logic used for other pension ceilings (such as the Wijninckx threshold) (link in FR), where all supplementary pension rights are assessed together. As a result, the available tax-deductible margin will be determined more precisely and uniformly, which in some cases may reduce the allowable contribution compared to the past.
PASE continues to offer a 30% tax reduction on contributions and remains subject to the (reformed) 80% rule, without affecting your social security contributions. What changes is its positioning: PASE is more clearly defined as a long-term pension solution rather than a flexible financing tool.
"},"title":"What does this mean in practice?"},{"componentType":"sectionTitle","title":"IPC: comprehensive optimisation with clear limits"},{"componentType":"paragraph","richBody":{"value":"The IPC is a supplementary pension plan for self-employed company directors, funded by the company. The company pays the premiums on behalf of the director, and these premiums are tax-deductible within the limits of the 80% rule. In this way, company profits are converted into long-term personal pension capital. Thanks to its combination of tax efficiency and significant build-up potential, IPC remains the most comprehensive instrument within the second pension pillar.
"},"title":"What is IPC?"},{"componentType":"paragraph","richBody":{"value":"For the IPC we outline the three key changes and measures:
Despite stricter rules, IPC remains a powerful instrument for company directors who wish to use company profits strategically. Premiums remain tax-deductible for the company, reducing taxable profits. Within the reformed fiscal framework, substantial pension build-up remains possible.
"},"title":"What remains unchanged?"},{"componentType":"sectionTitle","title":"Second pension pillar: overview"},{"componentType":"paragraph","richBody":{"value":"| Product | Target group | Tax benefit | 80% rule | Impact social security contributions |
|---|---|---|---|---|
| FSPSE | Self-employed | Full tax deduction as professional expense | No | Yes |
| PASE | Self-employed without company | 30% tax reduction | Yes (reformed) | No |
| IPC | Self-employed company directors | Deductible via company | Yes (reformed) | No |
"}},{"componentType":"highlight","richBody":{"value":"
Even when the rules change, a well-structured pension strategy remains essential. ING can help you calculate your supplementary pension correctly and tailor it to your professional situation. Discover more about our supplementary pension solutions for the self-employed.
Not yet an ING client? Leave your details and an ING expert will contact you without obligation to review your professional pension strategy together.
"},"title":"Plan for your pension with confidence"},{"componentType":"sectionTitle","title":"Also interesting"},{"cards":[{"body":"Why a second pension pillar can be a smart choice for entrepreneurs.","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2026-10-22","image":{"extension":"jpg","original":"https://assets.ing.com/m/b870bbd7f633505/original/Mature-businessman-in-suit-stretching-out-his-arms-in-front-of-a-glass-building.jpg","publishedAt":"2024-06-20T13:18:04Z","transformBaseUrl":"https://assets.ing.com/transform/b3a01cdb-29f8-4d03-8aa1-72c54ae938f0/Mature-businessman-in-suit-stretching-out-his-arms-in-front-of-a-glass-building","type":"image","updatedAt":"2024-06-20T13:24:18Z","width":1920},"link":{"url":"/en/business/insurance/supplementary-pension-company"},"title":"5 reasons to build a supplementary pension through your company"},{"body":"Look ahead and consider pension planning, protection, tax and financing together.","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2026-09-30","image":{"extension":"jpg","original":"https://assets.ing.com/asset/fb1969c7-7fda-454f-84bf-6a97a4e104d6/Young-woman-measuring-something-on-a-workbench.jpg","publishedAt":"2026-09-29T12:53:54Z","transformBaseUrl":"https://assets.ing.com/transform/fb1969c7-7fda-454f-84bf-6a97a4e104d6/Young-woman-measuring-something-on-a-workbench","type":"image","updatedAt":"2026-09-29T12:55:00Z","width":1920},"link":{"url":"/en/business/insurance/year-end-tips-entrepreneur"},"title":"3 financial choices every entrepreneur should consider before year-end"}],"componentType":"cards"}]},"hasMacro":false,"id":"b7d3786d-f2ad-4f87-934f-e27b14d2648a","legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"This article is provided for information purposes only and is based on the legislation currently in force, which may change in the future. We therefore recommend that you consult the relevant authorities for the most up-to-date rules and requirements. In addition, we advise you to seek professional advice before making any decision. ING Belgium SA/NV cannot be held liable for decisions taken on the basis of the information provided, except in cases of gross negligence.
"},"title":"Disclaimer"}]},"localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Insurance","url":"/en/business/insurance"}},"componentType":"editorialHeader","coreHeader":{"body":"Building up a supplementary pension as a self-employed professional remains a smart and strategic decision. It helps you close the pension gap, top up your statutory pension and use your company profits in a tax-efficient way, all while strengthening your financial protection for yourself and your family. However, 2026 has also brought a number of changes.","headerImage":{"extension":"jpg","original":"https://assets.ing.com/m/6de57337bc5db595/original/Man-celebrates-in-the-morning-artikel-aanvullend-pensioen-in-2026.jpg","publishedAt":"2024-04-17T00:00:00Z","transformBaseUrl":"https://assets.ing.com/transform/e48fb006-efa0-4f1b-9698-11698eb6657f/Man-celebrates-in-the-morning-artikel-aanvullend-pensioen-in-2026","type":"image","updatedAt":"2026-02-26T14:17:26Z","width":5700},"title":"Supplementary pension: what do the 2026 changes mean for you as a self-employed professional?"},"date":"2026-10-22","readingTime":5},"publishDate":"2026-10-29T13:38:41.173+01:00"}}