The Law of 27 February 2019  stipulates that these persons shall no longer be subject to unfavourable tax treatment when they take their supplementary pension capital. They are able to take advantage of the preferential rate of 10.09% since 1 January 2019.
In specific terms, the following tax rates  are applied when taking a supplementary pension:
- For pension capital accumulated through personal contributions:
- 16.66% for the part of the capital accumulated through personal contributions prior to 1 January 1993;
- 10.09% for the part of the capital accumulated through personal contributions from 1 January 1993.
- For pension capital accumulated through employer contributions:
- 10.09% on reaching statutory retirement (currently 65 years of age) or early statutory retirement following a full career lasting 45 years, provided that one remains professionally active until (early) statutory retirement age and only then takes the supplementary pension;
- 16.66% on reaching early statutory retirement at 62, 63 or 64 years of age after a career lasting less than 45 years;
- 18.17% at 61 years of age, prior to statutory retirement and after a career lasting less than 45 years;
- 20.19% at 60 years of age, prior to statutory retirement and after a career lasting less than 45 years.
 Statutory retirement age will be increased to 66 from 2025, and to 67 from 2030.
 Law of 27 February 2019, B.S. 15 March 2019, p. 27124
 Rates for the one-off withholding tax on the gross pension capital (excluding profit sharing), including limited withholding tax on the municipal tax (surcharges); applicable if the capital is taxable in Belgium on payment.
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