New rules for a Private Supplementary Pension for newly self-employed persons as an ancillary occupation

Since the new copayment scheme for self-employed persons took effect, the rules for a Private Supplementary Pension for newly self-employed persons as an ancillary occupation have also changed.

Until 1 January 2015 a starting self-employed person in an ancillary occupation could immediately save for a supplementary pension, on the condition that he or she paid at least the same social security contributions as a self-employed person in a principal occupation.

But since 2015 a waiting period of 3 years has been in place. Even if your client already pays high social security contributions, he or she will still have to wait 3 years before setting aside funds through the Private Supplementary Pension scheme. This means that a self-employed person in an ancillary occupation can only start saving through the scheme if he or she has been working for more than 3 years and if their net taxable income generated 3 years ago was high enough. At present this means that he or she earned at least €13,296.25 in 2014. As soon as a self-employed person’s ancillary occupation becomes a principal occupation, he or she can immediately save through the Private Supplementary Pension scheme.

Property planning finds itself in turbulent waters
Valuation of a usufruct: in complete (r)evolution?
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This difference in treatment needs to be corrected
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The 'use and enjoyment" rules explained
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Guidelines
Substantial changes in the obligations for partnerships
The Company Law Reform, published on 27 April 2018, is making a number of changes in the Companies Code and the Code of Economic Law. These new regulations will enter into force on 1 November 2018. A few rules will also change for partnerships. Although some clarifications will still be published, we would already like to provide the following guidelines. Changes in the Companies Code A first
Quickly detect system risks
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A summary of the main points
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UBO = Ultimate Beneficial Owner
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As a result of the insertion of sections 14(1) and 14(2) into the Belgian Companies Code all companies must in the future obtain adequate, accurate and current information about their ‘ultimate beneficial owners’ (UBOs) and record the data in the new ‘UBO Register’, a central register containing data about companies and the natural persons behind them. In view of the unwavering atte
Introduction of the matrimonial property law
Is it the end of the final set-off clause or is it getting new life?
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Also the unequal treatment gets reviewed
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To reduce the financial burden
Start-up reduction on social security contributions for self-employed persons
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