Pension planning via IPT: build wealth via your company
An Individual Pension Commitment (IPT) is the most tax-friendly way for a managing director to build extra pension capital. Premiums are fully deductible and your capital grows tax-free.
What exactly is an IPT?
An IPT is a pension insurance that your company takes out for you as managing director. Unlike a VAPZ (which you take out as a natural person), the premium is paid by the company and fully deducted as a business expense.
The maximum premium is determined by the 80% rule: your statutory and supplementary pension combined may not exceed 80% of your last normal gross compensation. By using this rule smartly and possibly applying a backservice, you can set aside considerable amounts.
Recently you can also implement ETFs in an IPT — a game changer for those seeking higher long-term returns.
Benefits of an IPT
- Premiums are 100% deductible as business expense for the company
- Pension capital is taxed at a favourable rate (max. 20.19%)
- Possibility to finance a backservice for past years of service
- Combinable with VAPZ and POZ for maximum building
- Choice between branch 21 (guaranteed return) and branch 23 (investments/ETFs)
- Possibility of advance for real estate financing
How much extra pension capital do you need?
A good pension capital depends on your desired lifestyle after your career. With our calculator you calculate to the euro how much you need.