CPTI – Pension scheme for the self-employed

In combination with your PCLI

The Free Supplementary Pension for Self-Employed (PCLI) is the first step towards a financially comfortable retirement. Thanks to the tax benefits, you recover 50 to 70% of your contributions. However, the amount you can deduct annually as professional expenses is limited to 8.17% of your reference income and a maximum of €4,000.44 for the year 2025.

Self-employed individuals in a company can benefit from an even more interesting tax benefit by combining their PCLI with the Individual Pension Commitment (EIP). Since 2018, there has been an equivalent for self-employed individuals without a company: the CPTI.

Guaranteed interest rate

The net amount of each premium (after deduction of taxes and entry fees) is invested until pension (also early pension) age at the interest rate at the time of payment. This rate remains valid for the entire duration of the contract.

Variable profit-sharing participation

You also benefit from a possible annual profit-sharing participation on your CPTI premiums. This profit-sharing participation is not guaranteed, may vary from year to year, and depends on the results of AG and the economic situation.

The return in detail

The gross overall return (guaranteed interest rate + profit-sharing participation) of the Pension Scheme for Self-Employed Workers from AG was 2.00% in 2024.

This return does not take into account fees and taxes. It relates to the past and is not a reliable indicator of future returns.

Contributions and taxation at liquidation

Your CPTI will be released at the time of your legal (also early) retirement. Upon liquidation of the capital, you will pay an INAMI contribution of 3.55% and a solidarity contribution of up to 2% on the acquired capital and profit-sharing.

Additionally, you will pay tax on the capital (plus the municipal tax). In the event of liquidation during your lifetime, starting from the date you meet the conditions for early retirement or in the event of death, your pension capital is subject to personal income tax at a rate of 10%. In all other cases, a distinct rate of 33% applies.

Any profit-sharing you may receive is exempt from this taxation

Risks

Supplementary pension insurances for self-employed individuals are not covered by the protection regime applicable to branch 21 products and are therefore not covered by the Financial Services Guarantee Fund.

General sustainability policy

To reflect the responsible nature of its products, AG implements different strategies such as:

• the integration of environmental, social, and governance factors (using ESG risk scores, among others)
• the exclusion of controversial activities (tobacco, arms, coal, non-conventional energies such as tar sands and shale gas and oil...)
• the exclusion of companies that do not respect the principles of the United Nations Global Compact
• the "best-in-class" approach
• active ownership

This product has environmental or social characteristics but does not have a sustainable investment objective as such.

You will find more information on AG's approach to investing sustainably and responsibly in its branch 21 products.

More information?

Be sure to read the general conditions and information sheet before concluding a contract:

• General conditions
• Information sheet
• Pension Scheme for Self-Employed Workers brochure
• Information sheet environmental and/or social characteristics

Not satisfied?

Pour toute question, vous pouvez, en première instance, vous adresser à votre conseiller ou encore consulter l’article 21 des conditions générales bancaires.

Si vous avez une plainte, vous pouvez l’adresser à BNP Paribas Fortis SA, Service Gestion des Plaintes JQABD, Montagne du Parc 3, 1000 Bruxelles, tel. 02 228 72 18, gestiondesplaintes@bnpparibasfortis.com ou via www.bnpparibasfortis.be > Suggestions ou plaintes > formulaire de déclaration en ligne.

Si la solution proposée ne vous satisfait pas, vous pouvez adresser votre plainte par courrier auprès du service de l’Ombudsman des Assurances, Square de Meeûs 35, 1000 Bruxelles, BCE : 884.072.054, tél. : 02 547 58 71, info@ombudsman-insurance.be -
www.ombudsman-insurance.be.

For any question, you can, in the first instance, contact your advisor or consult article 21 of the general banking conditions.

If you have a complaint, you can send it to BNP Paribas Fortis SA, Complaint Management JQABD, Montagne du Parc 3, 1000 Brussels, tel. 02 228 72 18, gestiondesplaintes@bnpparibasfortis.com or via www.bnpparibasfortis.be > > Suggestions or complaints > online declaration form.If the proposed solution does not satisfy you, you can send your complaint by mail to the Insurance Ombudsman service, Square de Meeûs 35, 1000 Brussels, BCE: 884.072.054, tel.: 02 547 58 71, info@ombudsman-insurance.be - www.ombudsman-insurance.be.

For any question, you can, in the first instance, contact your advisor or consult article 21 of the general banking conditions.

Legal information

The 80% rule says that the sum of the legal pension (first pillar) of the worker and his or her supplementary pensions (second pillar) constituted by the employer cannot exceed 80% of his or her last annual gross salary, over a full career of 40 years. The supplementary pension that he or she can constitute privately through pension savings or long-term savings (third pillar) is not taken into account in this calculation.

Supplementary pension insurances for workers are not covered by the protection regime applicable to branch 21 products and are therefore not covered by the Financial Services Guarantee Fund.

The Pension Scheme for Self-Employed Workers (CPTI) is a branch 21 pension insurance from AG, distributed by BNP Paribas Fortis.

AG Insurance (in short AG) SA – Bd E. Jacqmain 53, B-1000 Brussels - www.aginsurance.be - info@aginsurance.be - RPM Brussels – VAT BE 0404.494.849 - Insurance company approved under code number 0079, under the control of the National Bank of Belgium, Bd de Berlaimont 14, 1000 Brussels.

Intermediary: BNP Paribas Fortis SA – Montagne du Parc 3, B-1000 Brussels – RPM Brussels – VAT BE 0403.199.702, is registered under this number with the FSMA, Rue du Congrès 12-14, 1000 Brussels, and acts as a tied insurance agent, remunerated by commissions, for AG Insurance SA. BNP Paribas Fortis SA holds a participation of more than 10% in AG Insurance SA.