In general, the new government agreement aims to streamline and simplify several aspects of taxation and social law.
A clear objective: streamlining and simplifying the system
From a budgetary perspective, the De Wever government wants to consolidate public finances without increasing the current overall tax burden. This will mainly be achieved through structural reforms, tighter control of expenditure growth, and a stronger fight against tax fraud. In addition, the reform aims to reward entrepreneurship and encourage economic activity. The goal is to ensure that it is always more advantageous to work than to be inactive.
The first adjustments are scheduled to be implemented in 2026. Some measures remain unclear and will require further clarification.
Pension reform: towards harmonization and encouragement of long careers
More specifically, a major pension reform is planned. In terms of statutory pensions, special schemes will be phased out and longer careers will be encouraged, in particular through the introduction of a bonus-malus system. Overall, the various supplementary pension schemes will be harmonized and simplified. For more information on these changes, see this article in L’Echo.
Specific measures affecting supplementary pensions
- Increase in the PLCI contribution ceiling
The maximum percentage of thePLCI (Pension Libre Complémentaire pour Indépendants) contribution will be increased. In addition, it will now also be available to self-employed persons with a second job. - Elimination of the entry tax on CPTI premiums
The 4.4% entry tax on CPTI (Pension Agreement for Self-Employed Workers) premiums will be eliminated. - Reform of the 80% tax rule for EIPs
With regard to EIPs (individual pension commitments), a new reform of the 80% tax rule is planned in order to take into account identifiable and updated parameters, but few details have been released at this stage. Advances for real estate purposes could also be subject to restrictions. - Harmonization of "augmented" pension savings
"Augmented" pension savings will now be integrated into traditional pension savings. This implies harmonization of the tax and regulatory framework in this area.
Extension of supplementary pensions to public sector employees and contract workers
The government also wants to offer public sector employees and contract workers a supplementary pension financed by an employer contribution of at least 3%. This measure is expected to come into effect by 2035 at the latest.Hereyou will find the implementation schedule for this reform.
Additional reforms for a fairer and more sustainable system
In addition to the pension aspect, the government agreement introduces several major reforms that will affect employees, self-employed workers, and business leaders alike. The aim is to promote more sustainable economic growth, improve social protection, and ensure greater fairness in the distribution of tax burdens.
It is essential to understand and anticipate these changes in order to optimize your financial and tax situation. We will keep you informed of any further details that will be provided in the coming months.
Need advice? Contact us!
If you have any questions or would like to assess the impact of these reforms on your business, please do not hesitate to contact us.
By Julie G
I would like a free quote
Fill out the form below to receive a personalized offer: