Het nog onbekende niemandsland van belastinguitgaven. Een analyse van de omvang en sociale verdeling van de overheidsuitgaven voor tweedepijlerpensioenen van werknemers in België.

Second pillar pension accumulation for employees in Belgium is promoted by granting different types of tax reliefs (including preferential social security contributions). Contributions to the second pillar are subject to lower taxation compared to the same amount paid out as professional income. Also, the interests generated in a second pillar pension product are generally tax-exempt, whereas interests generated in a standard savings product are taxed. Upon withdrawal, second pillar pension paym