From the 1st of January 2019, professionals and the self-employed are entitled to subscribe to a Complementary Pension Plan for Independent.

Contact us to verify if you are eligible for a Complementary Pension Plan for Independent (« RCPI »).

The Tax Law of the 1sf of August 2018(available here) amending the existing Complementary Pension Plans Law (« RCP ») extends its scope to the liberal and independent professions.

Independent workers are entitled to subscribe to an approved « RCPI » benefitting from similar advantages as employees insured under a Corporate Pension Insurance.
He can freely determine the annual premium he wishes to pay in his pension plan provided that the premium for the pension component does not exceed 20% of his net professional income.

(*) The scope of the new law also applies to corporate agents, such as directors of companies, subject to certain conditions

or to corporate employees having the social security status of independentand not already benefiting from a Corporate Pension Insurance.

Our articles

“Tax rules are constantly changing. The information provided is purely informative and cannot bind its author. »

The guarantee of professional advice !

Call an independent tax advisor FREE OF CHARGE for your tax return in Luxembourg