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Investment products
What are the contribution limits for EPSVs?
Contributions to EPSVs reduce the personal income tax base. The maximum annual contribution limits are as follows:
Maximum annual contribution limits
Individual contributions
5.000€.
Business contributions
8.000€.
Joint limit
12.000€.
In favour of the spouse
(with net income from work/economic activities ##### €8,000)
(with net income from work/economic activities ##### €8,000)
2.400€.
In favour of staff with disabilities
of the disabled person €24,250.
of kin or guardians €8,000
total joint contributions €24,250
Contributions that can't be deducted from the income tax base, either because they exceed the above limits or because the tax base is insufficient, may be offset in the following five years provided that you haven't retired. Contributions made one or more years after retirement do not reduce the tax base.