Are you saving for a supplementary pension via tax solutions such as pension savings, long-term savings, a PLCS or a PLCI? Then you will benefit from a tax advantage on the premiums paid. We give you an overview of the legal maximum amounts for the income year 2022 – tax year 2023.
| Type of life insurance | Maximum payment amount | Tax reduction | More information on insurance and the corresponding tax advantage |
|---|---|---|---|
| Pension savings | € 990€ 1.270 | 30% of total paid 25% of total paid | Assurance épargne-pension |
| Long-term savings | € 2.350 | 30 % of total paid | Assurance épargne à long terme |
| PLCS (Free supplementary pension for employees) | 3% of reference salary, with a minimum of € 1,670 | 30 % of total paid | PLCS |
| PLCI (Free supplementary pension for the self-employed)PLCI ordinary PLCI social | 8.17% of reference income, up to a maximum of € 3,447.629.40% of reference income, up to a maximum of € 3,966.67 | 100% deductible as business expenses | PLCI |
*The reference income is equal to the indexed net taxable professional income of 2019.
