ING Pension Plan

It meets all the criteria laid down by law for its premiums to be tax deductible while enabling you to build up savings.

It is especially created in order to profit from the tax advantages as laid down in article 111 bis du Code Fiscal L.I.R. and to make it possible for you to benefit to the furthest extent from the annual ceilings on deduction of maximum 3,200€/year.

ING Pension Plan gives you the opportunity to choose a more or less risky investment, depending on your objectives and situation:

• Opt for a 100% investment in investment funds whose return is variable, as it is linked to the performance of the underlying SICAVs.
• Or choose to invest up to 50% in a product with a guaranteed return, and the remainder in investment funds whose return is variable because it is linked to the performance of the underlying SICAVs.

Accumulated savings can be switched between different investment vehicles throughout the term of the contract.

• Due to a major illness or disability: no loss of tax breaks;
  
• For reasons other than a major illness or disability: the full sum repaid early is taxed at the full rate.

• as a monthly, lifelong annuity;
  
• In total or partial capital of a minimum of 5,000€;
• in annual withdrawal(s) of a minimum of 10,000€;
• in a combined manner.

• the lump and the annual withdrawal are sum taxed at 50% of the overall tax rate in force;
• annuities are tax exempt up to a limit of 50%, with the balance taxed at the standard rate.