The Scala Free Pension - a Private Supplementary Pension for the Self-Employed: a must for every self-employed professional

 Vrij Aanvullend Pensioen voor Zelfstandigen Scala Free Pension: de must voor elke zelfstandige

A Private Supplementary Pension for the Self-Employed is an attractive way of bridging your pension gap later in life. Not only will you save a substantial sum, but you will also take advantage of tax breaks and reduced social contributions amounting to up to 60% of your premium.

Is Scala Free Pension right for you?

  • Are you self-employed and looking to build up a supplementary pension?
  • Are you looking for a solution that is tax-efficient and reduces your social contributions?
  • Do you want to protect yourself, your partner and/or your children in the event of death or incapacity for work?

Then Scala Free Pension – NN's Private Supplementary Pension for the Self-Employed – is definitely right for you.

What are the benefits of a Private Supplementary Pension for the Self-Employed (VAPZ)?

Tax and social contribution savings

The pension and death premiums on a private supplementary pension are fully tax-deductible as professional expenses. This also means that your social contributions are reduced – a benefit that shouldn't be underestimated.

Financial stability for you and your family

As a self-employed professional, your income is often very important for your lifestyle and/or your family expenses. That income can disappear suddenly as a result of illness, accident or – even worse – an unexpected death. With protective risk cover in place, you can replace some of that temporary or permanent loss of income. In this way, you can ensure that your plans for the future stay on track.
Learn more about the optional risk cover against Death and Incapacity for Work for financial security.

Tax-efficient investment in private real estate

Do you have plans to build, buy or renovate a property? You can make all your plans come true right now with your Scala Free Pension.

What are your options?

  • a tax-efficient advance against the accumulated reserve in your contract
  • a notarised pledge of your contract when you buy, build or renovate a property

Save under Branche 21 / Tak 21, with the option to invest any profit share under Branche 23 / Tak 231

With a private supplementary pension, you are saving under Branche 21 / Tak 21 and enjoy a guaranteed lump sum. Any profit share2 can then be invested under Branche 23 / Tak 231.

Talk to your broker to find out what solutions would be the best fit for you and your situation.

Premiums and taxes


Pension and death

- Minimum: EUR 100 /month
- Maximum: you can save 8.17% of your net taxable professional income of 3 years previously, provided that you remain below the annual upper limit.

The premiums for the supplementary coverage are calculated on top of this budget (apart from the death premium). These premiums are also deductible as professional expenses.


Taxes on premiums

pension: 0%
death: 0%
incapacity for work: 9.25%

Entry fees: maximum 7%

You can find all the details in the financial information sheet

Annual management fees

You can find all the details in the financial information sheet

Contributions and tax on payout

  • final tax3 on retirement lump sum

The system of a notional annuity applies when your lump sum is paid out. Over a fixed period, you declare a small percentage of the lump sum as income on your tax return.

Generation Pact: if your retirement lump sum is paid out no earlier than the statutory pension age and you remain effectively active up until that point, only 80% of your lump sum will be subject to the conversion into a notional annuity.

  • tax on lump sum death benefit: same as for retirement lump sum. Death duties will be payable on the net capital that is paid out. Your heirs declare the notional annuity on their tax return.

Overview of notional annuities on retirement/death:


Notional annuity

Period of mandatory declaration in tax return

< 41 1% 13 years
41 - 45 1,5% 13 years
46 - 50 2% 13 years
51 - 55 2.5% 13 years
56 - 58 3% 13 years
59 - 60 3.5% 13 years
61 - 62 4% 13 years
63 - 64 4.5% 13 years
65 and above 5% (on 80% of the capital) 10 years


  • RIZIV/INAMI contribution of 3.55% of the total amount transferred (excluding incapacity for work)
  • solidarity contribution of 0% to 2% of the total amount (excluding incapacity for work)
  • advance business tax (11.11%) is calculated on the 'first notional annuity'
  • any profit shares2 are exempt provided that the profit-sharing is settled at the same time as the annuity, the capital or the surrender value of the VAPZ contract
  • all profit shares2 are exempt
  • payouts for incapacity for work are taxed as replacement income
  • the pension institution/insurer will only complete a tax form 281.11 for the year in which the capital is paid out. In later years, the tax payer must declare the notional annuity on their tax return under their own initiative – i.e. without receiving a new tax form 281.11 from the pension institution
Term of the contract

The minimum term is 5 years. The earliest payout date on the contract is the date on which you begin to receive your statutory pension. This is defined by law, and the statutory retirement age is currently 65. The statutory retirement age will increase to 66 in 2025, and to 67 in 2030.

If you took out your contract before 1 January 2016, and you were born in 1961 or earlier then you will be subject to transitional rules, which mean that under certain conditions you have the option to take your lump sum before you reach the statutory retirement age. Your broker will be happy to go through the details with you.

Please also see this table:


Age in 2016 payment of the supplementary pension from
58 and up 60 years old
57 61 years old
56 62 years old
55 63 years old

Extra financial protection for your family

Good financial planning includes arranging effective protection for your standard of living and for your family's future. The optional guarantees that come with the Scala Free private supplementary pension give you that peace of mind.

Essential documents

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

Noodzakelijke informatie

Voor je de verzekering onderschrijft, is het noodzakelijk om bovenstaande informatie door te nemen.

Documents nécessaires

Avant de contracter cette assurance, il est nécessaire de prendre connaissance des informations ci-dessus.

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


  1. Branche 23 / Tak 23: In Branche 23 / Tak 23 investments, neither the capital nor the return are guaranteed. The risk is fully borne by the policyholder. Your return will depend on the evolution in the value of the underlyings. There is no entitlement to profit sharing.
  2. Profit share: the company may distribute and allocate a profit share each year at its sole discretion in accordance with the profit-sharing plan submitted to the Financial Services and Markets Authority (FSMA) and following the approval of the general shareholders' meeting. This variable profit share shall be based on the company's results and developments in the financial markets. Profit share allocation cannot be guaranteed for the future.
  3. Apart from some legal exceptions, the supplementary pension payment must be paid out at the time when the employee actually retires. If an employee retires after the statutory retirement age, the employee may choose when the payment of benefits and reserve should occur – either when they reach the statutory retirement age, or on their actual retirement date.