Risk analysisThe contributions paid towards your old-age insurance under your Madelin policy are deductible from your taxable profits up to a maximum limit.
For 2017, for example, your Madelin pension contributions are deductible based on the higher of the two following amounts:
- 10% of taxable profits up to a maximum limit of €313,824 plus, if applicable, an additional 15% on profits between €39,228 and €313,824;
- €3,923.
For example, if you made a taxable profit of €314,000 in 2017, the maximum limit for your Madelin pension contributions would be €72,571 (i.e. 10% x €313,824 + 15% x €274,596).
Note: any payments made to the PERCO collective pension plan must be deducted from the upper limit for Madelin pension deductions.
