Special social security contribution
As from 1 January 2012, the draft Finance Act (whose text has now been sent to the Senate) introduces a special social security contribution on premiums and contributions paid to occupational pension schemes. This special contribution amounts to 1.5% on the amount of premiums/contributions exceeding a threshold of EUR 30,000.00 per annum (amount to be
Compromise new provisions for pensions on the balance-sheet
As announced by the Government Agreement, pension commitments financed by provisions on the balance-sheet of companies would no longer be authorised. The management of these pension commitments should be outsourced to a pension institution (insurer or pension fund). As a reminder, there was up to now no obligation to outsource pension commitments set up for
