+31 (0)36 5304248

The pros and cons of a DGA pension in-house. 

Own Management Benefits 

  1. liquidity pension accrual remains in the company and can be invested
  2. low costs in relation to an insurance company (think of the usury policies)
  3. If the BV is rich enough, the pension can always be transferred to an insurance company
  4. in the event of death pensionable, the provision will benefit the profit of the BV and thus the survivors

    Disadvantages own management 

    1. pension accrual takes place within the risk sphere of the BV form driven company
    2. insuring waiver of premium for disability is not possible
    3. pension entitlements are not secured (but true)
    4. an annual pension calculation must be made
    5. 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.

        Employer data: 

        Name BV


        Driver name

        DGA data: 



        applicant’s birth date

        Submission per

        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.

        Old-age pension

        Partner pension

        Orphan’s pension

        Survivor’s bridging pension

        Occupational disability pension

        We work with the models are based on the models that the Tax Authorities have published.

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