Life and family

Free Supplementary Pension for the Self-Employed

Pension Plan Pro. Insurer : AXA Belgium.

Build up a nice pension capital. As a self-employed person, it is best to provide a supplementary capital on top of your statutory pension. That is why ING offers you a fiscally advantageous life insurance pension plan, insured via AXA Belgium. With the Free Supplementary Pension for the Self-Employed (FSPSE) you can build up a nice pension capital for later and already pay less taxes and social security contributions today.

  • Specially for self-employed people

    For self-employed persons in their main profession, secondary profession and assisting spouses of at least 18 years of age. With the possibility of deducting the amounts saved as professional expenses.

  • Double savings

    You benefit from tax advantages and pay less social security contributions.

  • Advance payment option

    You can use part of your capital at any time for the purchase or renovation of a property in the European Economic Area.

  • Guaranteed return variable annually

    You can benefit from an annual interest rate of currently 1% (valid on January 1, 2021 - subject to prior notice) and a possible profit sharing.

  • Combinable with other plans

    You can combine the advantages of the FSPSE with other pension savings plans (Individual Pension Commitment and Pension Agreement for the Self-Employed) for a nice capital in your pension. For more information, contact your ING banker for professionals.

You can make deposits up to the age of your statutory pension and longer in case you continue to work and pay social security contributions. The minimum duration of the contract is 5 years.

The minimum premium amount is 100 euros per year.

  • Take advantage of tax benefits : you can deduct the amount of contributions paid as professional expenses.
  • Pay less social security contributions : because your contributions are tax-deductible, the professional income that serves as the basis for calculating your future social security contributions also decreases.
  • Choose the frequency and amount of your deposits : you pay your premiums monthly, quarterly or annually. You decide how much you save with a minimum of 100 euros per year. The maximum amount is 3,302.77 euros per year for the ordinary Free Supplementary Pension for Self-employed (FSPSE) and 3,800.01 euros for the social FSPSE (2021). With this social FSPSE you enjoy extra protection via the solidarity section in the event of death or incapacity for work.

The guaranteed interest rate is reviewed each year on January 1st of the year and is guaranteed until December 31st of the same year. The entire reserve and the new deposits benefit from it :

  • the interest rate in effect until it changes,
  • a possible profit sharing.


  • Entry fee on premium : max. 6%
  • Other costs : a monthly management fee of 1 euro.

Taxation Distribution Capital

The capital is taxed on the basis of a notional (°) interest rate (maximum 5% of the capital) for 10 to 13 years. The profit participation is exempt from tax.

(°) between 10 and 13 years, you will have to mention a percentage of that capital as a pension on your tax return. The percentage depends on the age at which you receive the capital.

Payment is made in case of retirement of the insured or if the insured has not yet retired at the end date of the contract or in the event of the insured's death before retirement. The payment is not due in the following circumstances :

  • in the event of death resulting from suicide, which occurs less than one year after the conclusion of the contract. The same principle applies to any increase in risk capital from the date of this increase;
  • in the event of death as a direct or indirect consequence of war between different States or similar acts or civil war;
  • in the event of death resulting from a popular movement or insurrection.

You can discuss the following two additional options with your ING banker :

  • Disability coverage to protect against the consequences of a long-term illness, depression, or accident
  • Death coverage to protect your family in the event of premature death.

Read the Financial Information Sheet for the ordinary FSPSE (Free Supplementary Pension for Self-employed) (FR) and the social FSPSE (FR) and the General Terms and Conditions before subscribing and consult your ING banker to find out more about the guarantees, exclusions and charges.

  • Read the Financial Information Sheet for the ordinary FSPSE (Free Supplementary Pension for Self-employed) (FR) and the social FSPSE (FR) and the General Terms and Conditions before subscribing and consult your ING banker to find out more about the guarantees, exclusions and charges.
  • Contact your ING banker
  • Already have a FSPSE? We recalculate it so that you pay less social security contributions (tool in French)!

Please contact us :

  • ING Complaint Management, Cours Saint-Michel 60, 1040 Brussels.
  • Call +32 2 547 61 01 or
  • mail to

This complaint will be forwarded to AXA who will handle it.

If the dispute is not resolved in this way, you can contact the bank dispute ombudsman Ombudsfin, North Gate II. Boulevard du Roi Albert II 8,1000 Brussels. Call +32 2 545 77 70 or e-mail

The FSPSE (Free Supplementary Pension for Self-employed) is an insurance subject to Belgian law. It is offered to you, subject to acceptance, by:

Insurance broker

ING Belgium nv, insurance broker, registered with the Belgian Financial Services and Markets Authority (FMSA) under code 0403200393. Company headquarters: Marnixlaan 24, B-1000 Brussels - Brussels Register of Commerce - VAT No. BE 0403.200.393 - - BIC: BBRUBEBB - IBAN: BE45 3109 1560 2789.


AXA Belgium, public limited insurance company authorised under no. 0039 to exercise in the life and non-life branches (KB04-07-1979, BS 14-07-1979) with the National Bank of Belgium located at de Berlaimontlaan 14 in B-1000 Brussels - Headquarters: Troonplein 1 - B-1000 Brussels (Belgium) - Website: - Tel.: 02 678 61 11 -Fax: 02 678 93 40 - Crossroads Bank for Enterprises (CBE) No.: VAT No. BE 0404.483.367 Brussels Register of Commerce No. 7.06.5833 - 0616.