Scala Professional Pension – Pension Agreement for the Self-Employed: a great way to supplement your pension as a self-employed person without a company

Scala Professional Pension

Through your Pension Commitment for the Self-Employed (POZ) you can save as a self-employed person without a company for a supplementary pension. In doing so, provided you meet the conditions, you benefit from a tax reduction of 30% via your personal income tax.

Is Scala Professional Pension POZ of interest for you?

  • Are you self-employed without a company?
  • Are you looking for a tax-beneficial way of saving for a supplementary pension, in addition to your Free Supplementary Pension for the Self-Employed (VAPZ)?
  • Are you willing to take a long-term view on a potentially higher return that involves some risk?

In that case, NN’s Pension Agreement for the Self-Employed may be something for you.

What are the risks and benefits of a POZ?

Save for a supplementary pension from your pre-tax professional income and enjoy a personal tax benefit

Scala Professional Pension POZ is a Branch 23 individual life insurance policy. As a self-employed person with no company, you build towards a supplementary pension from your professional income. You also enjoy an annual tax benefit of 30%.

A Branch 23 investment insurance policy1 for a potentially higher return

These days, conditions on the financial markets mean that investments with a guaranteed return yield very little. As a result, your pension may be being eaten away each year as a result of inflation. Fancy a better return? Then investing in Branch 23 funds is definitely worth considering.

The right fund for every investor profile

JWith Scala Professional Pension POZ you have the choice of a range of reputable investment funds. For instance, you can opt for funds from NN Asset Management and/or put your money into funds from well-known fund managers. NN has a fund available for every investor profile, from defensive to dynamic.

You can read all about it in our section on Funds and you will find more information about the risk classes of funds here.
Your broker will help you to determine the right profile, based on your personal situation.

Simply put your money into investment funds with umbrella funds

Want something a little simpler? Then opt for what we call an ‘umbrella fund’. An umbrella fund is a carefully chosen selection of investment funds put together to suit a specific risk profile.

With their active management, our experts ensure that there is an automatic diversification of the funds within each umbrella fund. You can, to match your risk profile, choose between 8 umbrella funds: the NN Multi Invest range or the NN Patrimonial range.

A flexible annual premium and automated follow-up

The annual premium for your POZ is calculated based on the 80% rule. This means that the total pension (statutory pension + supplementary pensions) for a full working career of 40 years, may not be higher than 80% of your reference income = The reference income is the average of the person’s net professional income of the last 3 years.

When you sign your policy with your broker, you will determine the premium for your first year together.

You can then adjust the premium that you pay for subsequent years, providing you do not exceed the maximum.

Is building a pension via Branch 23 risky?

A pension savings policy in Branch 231 offers no guaranteed return or capital.
The return you receive is determined by how the investment funds and underlying funds within your policy perform on the markets.
There is a greater financial risk involved if you can or wish to invest in investment funds for a short period. However, because saving for a pension is usually a long-term goal, you can spread the investment of your money over time.

You can also opt for funds with a risk class with which you feel comfortable.

Talk to your broker to decide what the best choice is for you and which investor profile corresponds with your preferences. The approach is essential for sensible investing.

Your broker will be happy to give you advice about the various possibilities tailored for you and your situation.

Premiums and Tax Matters

  • Minimum: 500 euro per year
  • Maximum: The premium payment is tax-free on condition that the tax limit (adjusted 80% limit) is respected.

To calculate your final pension, your statutory pension and any other extra-legal policies will be taken into account.


Taxes on premiums

The tax on your pension premium is 4.40%

Entry fees

Commission: maximum 6%
Entry fee on the premium: 0.25%

Management fees per year

Read all details in the Financial Information Sheet

Contributions and tax on payouts

The final tax on your pension lump sum is 10%.
On payout, the following (para)fiscal rules apply

  • a solidarity contribution of up to 2% on the total payout
  • a Social Security contribution of 3.55% on the total payout

The term is a minimum of 5 years. The policy is paid out at the earliest when you take your statutory pension. This is determined by law. Currently retirement age is 65. From 2025, retirement age will be raised to 66. From 2030 it will be 67.

Exclusions and restrictions

Here is the full explanation about our segmentation policy.

The Branch 23 part for this product is not suitable for US Persons. NN Insurance Belgium nv does not act in relation to Branch 23 under the supervision of the SEC, the American regulator.  Click here for more information.

Essential documents

Before you sign your insurance policy, it is essential to go through the following information.

Your unique life deserves a personal approach. That is why we are happy to help you find an independent broker in your area


  1. Branch 23: With Branch 23 investments, neither the capital nor the return is guaranteed. The risk is borne in full by the policyholder. Your return depends on movements in the value of the underlying funds. There is no entitlement to profit-sharing.