All articles · 2026-01-05 · Pension
Drastically reduce your tax burden through a supplementary pension
A supplementary pension is one of the most underestimated tax levers for self-employed individuals.
By Jan Hermans, CEO & founder of Lyff.
The power lies in the 80% rule
Those who plan correctly can fiscally advantageously allocate large amounts. The mistake many self-employed individuals make is paying themselves a low salary and then expecting to be able to build up a large supplementary pension. The 80% rule itself can also be calculated in different ways. For example, it's perfectly possible that one company tells you you can't deposit anything more, while there are actually still possibilities. Want to learn more about this? You can do so in our academy .
Furthermore, a supplementary pension offers flexibility. You build up capital outside your company AND reduce your tax bill.
In short: a supplementary pension is one of the most powerful tax tools you can use today.
Manage your pension machine through the right 'drawers'
At Lyff. we see your company as a control room with different 'drawers'. The pension drawer is one you should set up early. Many entrepreneurs start with a VAPZ (Voluntary Supplementary Pension for the Self-employed) because this is the first euro you want to put into your pension machine. It not only reduces your taxable profit, but also impacts your social contributions. The total benefit can therefore amount to around 60 percent. Yet, the VAPZ is only the basic drawer. For the real work, you need to look at the Individual Pension Commitment (Individuele Pensioentoezegging, IPT).
The IPT is the engine of your capital accumulation. Lyff. strategically uses the premiums as tax-deductible professional expenses for your company, while the capital remains reserved for you privately. A crucial insight from my book is that your salary acts as an anchor point for this machine. Those who artificially minimize their salary to avoid taxes unconsciously restrict their own pension space. Your pension should be an extension of your professional reality, not a separate file.
Real estate as a lever through your pension plan
One of the most powerful shortcuts is linking real estate to your pension accumulation. Instead of paying off a private home with net private money that has already been heavily taxed, you can work with a bullet credit. You then only pay the interest privately, while you build up the capital in your company through tax-deductible IPT premiums. This is a huge lever: you use gross money to acquire private real estate. The difference in total gross cost between a classic loan and this method can amount to hundreds of thousands of euros.
Do you want to know how these mechanisms specifically work for your company? You can read all the details and calculations in my book Fiscale Shortcuts voor managementvennootschappen.
Frequently asked questions
Can I do a backservice if I have saved too little for years?
Yes, you can do that via a catch-up premium (inhaalpremie). This allows you to still utilize the tax space from the past, up to a maximum of ten years back. This is ideal for entrepreneurs who are now making high profits and want to immediately reduce their tax burden. Please note that this must fit within the 80% rule based on a regular salary.
What is the difference between branch 21 (tak 21) and branch 23 (tak 23) in my pension plan?
Branch 21 (tak 21) offers capital protection and a guaranteed interest rate, which provides maximum peace of mind. Branch 23 (tak 23) is linked to investment funds without capital guarantee, but with higher long-term growth potential. At Lyff. we often advise a return mix where time is your ally to beat inflation.