All articles · 2026-03-20 · Pension

The cheapest way to invest through your company is about to disappear

Your company builds up pension reserves. Great. But as soon as you want to activate that money, for example, to invest in real estate, you hit reality:…

By Jan Hermans, CEO & founder of Lyff.

The cheapest way to invest through your company is about to disappear

your best financing option is under pressure

Today, an advance on your pension reserves is often the cheapest way to invest through your company. You work with lower interest rates than traditional loans, have no complex banking conditions, and enjoy a flexible structure, tailored to your existing pension build-up. For entrepreneurs who structure smartly, this is a no-brainer.

However: that advantage is not guaranteed.

There is increasing talk of a possible reform of this system during 2026. And if that happens, the most efficient leverage you have today will likely disappear.

What will be left then?

In other words: you will pay more for less freedom. Yet, we see that many entrepreneurs prefer to wait a little longer.

The blind spot: “later is fine too”

Many entrepreneurs postpone this exercise until a truly concrete project is on the table. In itself, that is no more than normal. There are always other priorities. However, it is quite possible that by then the playing field will look completely different. At that moment, you will make decisions with less margin than is possible today.

Those who already have a clear view of their options today create precisely that margin. The solution is therefore to structure proactively, instead of reacting blindly. And you do that in a few steps.

1. Analyze your accumulated reserves

2. Simulate different scenarios

Those who prepare today can act quickly, negotiate better conditions, and are not dependent on one system. Entrepreneurs underestimate the real cost, which is not in interest, but in timing, the lack of preparation, and the question of whether you work with gross money or net money that has already been taxed. And you only see that difference if you start your preparation with correct information. Note: the question is not whether it changes, but whether you are prepared when it happens.

Concretely: what now?

If you take this seriously, you need to stop being “generally informed” and move towards concrete structures. That’s why we are organizing a physical session on March 26 in Ghent together with ERA Invest. No theory. No superficial explanations.

However:

Would you like to be there? Register here:

👉 https://www.lyff.be/nl/ondernemersevent-gent

The power of the 80% rule as a lever

In my book, I explain that your management company is not a tax trick, but a ticket to financial flexibility. A crucial part of this is the Individual Pension Commitment (Individuele Pensioentoezegging or IPT). Many entrepreneurs see the premiums they pay as 'lost' money that will only be released in thirty years. Nothing could be further from the truth. Through an advance on your policy, you can already purchase or renovate real estate today with gross money.

The engine behind this system is the 80% rule. This rule stipulates that your total statutory and supplementary pension may not exceed 80% of your last normal gross annual salary. Here, many entrepreneurs make a crucial mistake: they keep their salary extremely low to save taxes, but forget that they are thereby messing up their own pension machine. Without a sufficient salary base, you have no fiscal space to pay those deductible premiums that you later use as leverage.

A practical example: Suppose you increase your salary from 35,000 to 45,000 euros. Yes, you pay more personal income tax. But the extra space you create in your IPT can allow you to build up tens of thousands of euros in additional gross capital. That capital can then be used for the purchase of an office building or investment property, where you privately only pay the interest. The company does the heavy lifting through capital accumulation.

Gross money versus net money

The big difference lies in the fiscal path your money takes. If you buy private real estate with a classic loan, you pay the repayments with money that has first passed through the bath of personal income tax and social contributions. In Lyff. terms, we call that the bath of humiliation. You have to earn approximately two euros gross to keep one euro privately for your bank. Via a bullet loan linked to your IPT, you repay the capital with premiums that are fully deductible as a business expense in the company.

These shortcuts do require flawless documentation. The tax authorities are watching, especially regarding the market conformity of your remuneration and the reality of your services. Those who optimize without a proper file are asking for trouble. That is why it is essential to view your salary mix and pension plan as communicating vessels. Want to know more about how to calculate this specifically for your company? Read all about it in our book 'Fiscale Shortcuts voor managementvennootschappen'.

Frequently asked questions

Can I take out an advance for real estate abroad?

Yes, within the European Economic Area (EEA), this is usually possible. The real estate must serve to generate or maintain taxable income, such as a second residence that you rent out or use yourself. The interest you pay on the advance to your insurer is often tax-deductible in personal income tax.

What happens if the 80% rule changes in 2026?

Although there are political discussions, the principle of the 80% rule remains the cornerstone of pension planning. The main trend is the automation and stricter control of 'salary jumps' just before retirement. It is therefore more important than ever to already pursue a stable salary policy that supports your pension accumulation, instead of waiting for an uncertain future.

Do you want help navigating this fiscal complexity? Check out our services for pension planning for a structure that truly works for you.

Book a meeting with Lyff.