The tax administration has set the upper limit of your Pension Invest Plan with PLCI/VAPZ at 8.17% of your index-linked net taxable earned income of 3 years ago. This is usually stated on the first quarterly payment notice showing the suggested provisional social security contributions to your social security fund. The absolute upper limit is EUR 3,060.07 for 2016.
If you opt for the fiscal maximum, all you need to do is communicate your reference income each year. This allows us to ensure that you can enjoy the highest possible tax benefits each year.
If you want to save a little less than the maximum, you can opt for a lower percentage of your reference income or you can choose a fixed amount.