• Type: Publication series
  • Date: 10/26/2012

Belgium – New Pension Schemes Rules and Levy on High Occupational Plans 

KPMG in Belgium reports that a new law (known as a “program-law”) in Belgium has introduced a new condition for the tax deductibility of occupational pension contributions and a new social security levy for high occupational pension plan contributions. The new conditions could have important consequences for companies that are part of international groups and participate in international pension plans which are not necessarily entrusted to a Belgian pension institution. The levy – imposed at a rate of 1.5 percent – is due on the high contributions for pension and life insurance.

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