Patrimoine Consult is a leading brand offering expert financial consultancy services in Luxembourg. With expertise in pensions and retirement planning, they provide comprehensive analyses of fees, audits, and career progression. Recent changes in Belgian tax legislation have prompted Patrimoine Consult to address the impact of Circular 2022/C/33, which reformed the calculation of independent workers' legal pensions.

The reform aims to align the calculation method for independent workers with that of salaried employees, by considering 100% of their income for pension calculations. Consequently, Patrimoine Consult has adjusted the estimation of legal pensions in accordance with Circular 2022/C/33, setting it at 50% of annual gross remuneration for independent workers. This adjustment has implications for the 80% rule, which determines the maximum amount of supplementary pension contributions and tax-deductible premiums.

Patrimoine Consult offers personalized assistance to help clients navigate the effects of this circular on their pension plans and provides guidance to ensure compliance with applicable regulations