Is an occupational pension tax deductible for me as a self-employed person?

The short answer is yes, occupational pensions can be tax deductible. But there are important factors to keep in mind to make sure everything is right and proper.

The right of deduction can be divided into two parts: the main rule and the supplementary rule. Under the main rule, you as an employer are entitled to deduct up to 35% of the employee's annual salary, up to a maximum of 10 price bases. You are only entitled to deduct the salary that is pensionable. You will agree with your employees which salary is pensionable and therefore deductible.

The second part is called the supplementary rule and can be applied to situations that deviate from the normal. For example, if a pension contract is amended on early termination of employment and a new pension contract is concluded, the occupational pension is deductible. This applies even if previous pension promises are not considered sufficiently secure.