What exactly is changing for your supplementary pension? And how can you continue to plan tax-efficiently under the new framework? 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 within the new framework 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 is changing for each solution and what this means in practice.
"}},{"componentType":"sectionTitle","title":"FSPSE in 2026: the most tax-efficient starting point"},{"componentType":"paragraph","title":"What is FSPSE?","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.
"}},{"componentType":"paragraph","title":"What changes in 2026?","richBody":{"value":"The following changes are planned from 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.
"}},{"componentType":"sectionTitle","title":"PASE: stricter, yet more beneficial"},{"componentType":"paragraph","title":"What is PASE?","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.
"}},{"componentType":"paragraph","title":"What changes in 2026?","richBody":{"value":"Three important changes apply to PASE as of 2026:
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.
"}},{"componentType":"sectionTitle","title":"IPC: comprehensive optimisation with clear limits"},{"componentType":"paragraph","title":"What is IPC?","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.
"}},{"componentType":"paragraph","title":"What changes in 2026?","richBody":{"value":"Three key changes apply to IPC as well:
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.
"}},{"componentType":"sectionTitle","title":"Second pension pillar in 2026: 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","title":"Plan for your pension with confidence","richBody":{"value":"
Even under the new rules, 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.
"}}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","title":"Disclaimer","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.
"}}]}}}