Social measures: Pension reform

Breaking news (adopted by the law of 18 July 2025)

Below you can find more detailed information on related topics to Social measures : Pension reform.

Important side note: Only the topics that are highlighted in green have been formally approved by the government. All other topics are proposals and have not yet been formalized.
  • During the period from 1 July 2025 to 31 December 2029, the highest statutory pensions will be limitedly indexed. This limitation applies to civil servants, employees, and self-employed individuals, and the maximum pension amount will consider both the Belgian statutory pension and foreign or international statutory pensions. The latter is only within the conditions of applicable international agreements. During the same period, the maximum statutory pension for civil servants (Wijninckx-limit) will not be indexed.
  • The current pension bonus will be abolished as of 1 January 2025, meaning that a pension bonus in that form can only be accrued from 1 July 2024 to 31 December 2025.
  • Introduction of pension malus as of 2026. The statutory pension amount will be reduced by 2% until 2030, 4% until 2040 and 5% as of 2040 for individuals who retire early and do not have a 35-year career
  • Conversely, there will be a new pension bonus to replace the current system with a 2% increase until 2030, 4% until 2040 and 5% as of 2040 for persons who take their statutory pension after the statutory retirement age and have at least a 35-year career.
  • Adjustment of career conditions for early retirement of employees, which will be possible from the age of 60 with a career of at least 42 years.
  • There will be a mandatory supplementary pension for all employees with a minimum employer contribution of 3% of the annual salary by 2035 at the latest. If this is not yet anchored at the level of the sector, efforts will initially be made at this level.
  • The solidarity contribution (currently 2%) on pension capitals above EUR 150,000 increases.
  • The Wijninckx contribution on the highest pensions will increase to 12.50% starting in 2026.
  • The taxation on individual pension allocations withdrawn before the statutory retirement age will be harmonized with other pension systems, and it will no longer be possible to use it to finance property other than for the sole owner-occupied home.
  • The calculation of the 80% rule is modified, which takes into account the career already performed, and for the Wijninckx threshold, the actual pension amount is taken into account. Also, pension amounts above the Wijninckx threshold will be taxed higher.

The government agreement foresaw that it was no longer possible to enter the system of unemployment with company allowance (formerly bridging pension) from the date of the government agreement, with the exception of medical unemployment with company allowance or already announced restructuring/collective layoffs.

An agreement has now been reached within the Group of Ten to keep the system of unemployment with company allowance open until 30 June 2025. This agreement should give legal certainty to persons who are currently in a notice period wishing to enter the system of unemployment with company allowance.

Contact our expert below for more information