How can a correct taxation be applied in case of liquidation before the 62nd birthday?

Since 1 July 2013, the tax authorities apply another taxation in case of payment in case of life before the 62nd birthday on the part of the complementary pension capital constituted by the employer, to the extent that the beneficiary is not already in effect in (anticipated) legal pension *.

Tax at 20% for a 60th birthday payment (or 18% for a 61st birthday payment) is not applied to your group insurance amount provided you are indeed in (anticipated) legal pension * at the time payment. If you are in this situation, the tax on the supplementary pension capital constituted by the employers' allowances amounts to 16.50%.


What should I do if I am in (pre) legal pension before my 62nd birthday at the time of my liquidation?

Send the "declaration of legal pension before the 62nd birthday" and a copy of the letter from the National Pensions Office (ONP) which informs you of the start date of your pension and the amount of it, as well as the other documents to:

AG Insurance
AG Employee Benefits
To the attention of the manager of your contract
Bd Emile Jacqmain, 53
1000 Brussels

 

* Warning: The unemployment scheme with business supplement (or the old pension) is not a departure from the legal pension.