SUPPLEMENTARY PENSIONS IN BELGIUM

摘要

With the Law, the Belgian government has introduced a number of innovative measures primarily aimed at increasing the accessibility for a wider group of employees to corporate pensions. At the same time, the scope of instruments to offer pension plans to directors with a company mandate has been increased. The Law lays the emphasis on the supplementary corporate pension as a real supplement to the legal pension, on the protection of acquired reserves and on anti-discrimination. It also brings changes to the income and insurance tax treatment of supplementary pensions, but broadly maintains the current favorable treatment of funding and (certain types of) distributions.