Every self-employed person receives upon his or her retirement a statutory pension paid by the government. These statutory pensions are financed by the social contributions, amongst others, that every self-employed person is obligated to pay in the course of his or her career.

When you find your statutory pension insufficient, you can voluntarily start a supplementary pension in a manner that will bring you tax advantages.

You yourself will be building up the free supplementary pension:

• you will make contributions to an institution that offers a supplementary pension
• on your retirement, you will receive the amount you have saved, plus the accumulated interest on it.

Since 1 January 2004, self-employed workers can opt for the “standard” and the “social” free supplementary pension.