The pros and cons of a DGA pension in-house.
Own Management Benefits
- liquidity pension accrual remains in the company and can be invested
- low costs in relation to an insurance company (think of the usury policies)
- If the BV is rich enough, the pension can always be transferred to an insurance company
- in the event of death pensionable, the provision will benefit the profit of the BV and thus the survivors
Disadvantages own management
- pension accrual takes place within the risk sphere of the BV form driven company
- insuring waiver of premium for disability is not possible
- pension entitlements are not secured (but true)
- an annual pension calculation must be made
- payment test with dividend payment from profit reserve
Because a pension provision built up in-house for the DGA does not lead to premium payments and therefore has positive consequences for the liquidity position of the BV, this form of pension accrual applies strict tax requirements .
- The pension commitment must be recorded in a pension letter.
- DGA must own at least 10% of the issued share capital.
- the pension must be calculated actuarially.
TIP: optimize the pension basis by increasing the income of the DGA with the own contribution in the pension premium. This is a cost-neutral action for the BV.
Pension letters are primarily intended for pension commitments that are wholly or partly under our own management.
For more information about pension calculations in own management or insurance, please contact us without any obligation. You can use the contact form on this website or by using the “Call me back” option. We can also be reached by phone during office hours via telephone number +31 36 5304248.
See also: Benefits Stamrecht BV
See oo k: Pension growth
If you want us to make a pension agreement and a pension calculation, please provide the following information.
applicant’s birth date
Current annual salary
Pension letter details:
Pension agreement based on:
Average wage / Final wage / Available premium
This agreement is effective from …..
Pension types to be printed
Different pension types can be combined.
Survivor’s bridging pension
Occupational disability pensionWe work with the models are based on the models that the Tax Authorities have published.