Insight into your reservation space
Invest up to €42,753, - in an extra tax-advantageous way in 2026.
Easy to calculate
See immediately how much tax benefit you still get.
Tax advantage
Take advantage of missed opportunities from the past.
What is it?
What is reservation space?
Reservation space is unused annual space from the past that you can still use for pension accrual. You can go back up to 10 years to make up for missed fiscal space.
In 2026, you can use a maximum of €42,753 in reservation space, on top of your regular annual space.
For many entrepreneurs and freelancers, reservation space is a solution. In lean years, you had year space, but no money to invest. Now that your financial situation is better, you can still make up for those missed years with full tax benefits.
The great thing: you get money back immediately via the tax return, approximately 35.75% to 49.5% of your deposit, depending on your income.
How does it work?
How does reservation space work?
Reservation space works like a fiscal catch-up. Every year that you do not make full use of your annual space, that space remains available as a reservation space for 10 years. You must keep track of how much annual space you had per year and what you actually invested to determine your reservation space.
The process is straightforward. First, you calculate how much reservation space you have accrued by adding up your annual space over the past 10 years and subtracting your actual deposit. You can still deposit this amount into an annuity account, such as Vive.
When you filed your tax return, Vive reported your deposits for you and you will receive the tax benefit.
The benefit is approximately 35.75% to 49.5% of your deposit: 35.75% in the first bracket, 37.56% in the second bracket and 49.5% in the highest bracket.
For whom is reservation space relevant?
Reservation space is particularly interesting for people who have not (fully) used their annual space in the past. This is more common than you think, especially among entrepreneurs, but also employees.
As a self-employed person
Many self-employed people only start accruing pension after a few years. You can now still make use of the years that you had annual space but did not use it.
A freelancer or director
As an entrepreneur, your income fluctuates. In lesser years, you did have annual space, but no budget to invest. Now that you're having a good year, you can make up for those missed years.
As an employee
Employees who have changed jobs or have temporarily not accrued a pension often have unused annual space. Perfect to catch up now.
A simple calculator
Explore your reservation space
Reservation space is your (extra) fiscal leeway. Space that you didn't use in earlier years. Us our tool to see how much you have.
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The higher your income, the greater the benefit
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What does reservation space consist of?
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Aggregate income
Reservation space consists of the sum of all unused annual space over the past 10 years. To calculate your reservation space, you must determine each year how much annual space you had and how much you actually invested.
The calculation works as follows: for each year, you first determine your annual space based on your income and any pension accrual.
Then you deduct your actual deposit for that year. The difference is your unused annual space for that year.
Add up all the unused amounts over the past 10 years and you have your total reservation space.
You need your own data per year: income, pension accrual and actual deposit.
Attention!
The maximum reservation space you can use in 2026 is €42,108, even if you have built up more. In addition, reservation space expires permanently after 10 years.
As a rule of thumb, you always use your oldest reservation space when you deposit into a pension account (annuity).
Calculation example
Annual space
Your annual space for 2026 is calculated over your income of 2025. So always about the previous year.
This year, you have €9,458 in annual space based on an aggregate income of €50,000
€9,248, -
/year
Amount deposited
What you actually deposited into your pension account (annuity) this year, for example with Vive.
- €5,000, -
/year
Unused annual space
This amount will be transferred to your reservation area.
€4,248, -
/year
Reservation space structure
Unused annual space from the past 10 years is piling up.
These years count and can therefore be used for tax benefits:
2025:
€3,200, -
2024:
€2,850, -
2023:
€4,100, -
2022:
€0, -
2021:
€1,950, -
→ even more until 2016 (10 years):
€5,850, -
Total reservation space
The total amount of remaining annual space from previous years. This number can be invested in a third pillar pension account.
€22,198, -
Why opt for pension accrual via Vive?
We make it easy to accrue a pension. No hassle with complex calculations, just clear what you can put in and what it brings.
Real-time insight
With traditional pension providers, you get a letter once a year that you probably don't understand. At Vive, you can always see your current pension accrual in the app. Just like you check your bank account, you check your pension. You can see what you have invested, what it is now worth, what your expected pension will be and how much return you have made.
Professionally invested
Your money isn't just put somewhere. We invest globally in index funds, the same funds that major pension funds use. No expensive fund managers trying to beat the market, but simply following the entire market at a low cost. In addition to a service fee, you only pay 0.35% management costs per year. That is a fraction of what traditional providers ask for.
100% to the next of kin
An important difference with traditional pension and many other pension providers is that it is one hundred percent yours. In the event of death, all the accumulated assets go to your partner or children. No insurer that holds most of it, no fine print leaving your family empty-handed. Everything you've built stays in the family.
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Frequently Asked Questions
Everything you need. In one app. In one place. All goals and strategies, always at hand.
What is 'reserveringsruimte'?
"Reserve space" is annual room from the past that you have not used. Suppose you had €10,000 annual room last year but you did not contribute anything for your pension. That €10,000 does not disappear: you can still use it this year, on top of this year's annual room. You can use unused annual room up to 10 years back, with a maximum of € 42,108 in 2025. Useful for years when you have a bit more to spend.
Do I also get a tax advantage for reserveringsruimte?
Yes, the tax benefit is the same as with regular annual allowance: approximately 35.82% to 49.5% of your deposit is returned via your tax declaration, depending on your taxable income.
Can reserveringsruimte expire?
Yes, reserveringsruimte expires after 10 years. Therefore, always use your oldest reserveringsruimte first to prevent it from being lost.
Can I combine 'reserveringsruimte' and 'jaarruimte'?
Yes, you may use both in the same year. Your total fiscal allowance is your annual allowance plus your reserveringsruimte. There is an annual limit on this, so be careful not to exceed this limit.
How is the reserveringsruimte calculated?
Reserveringsruimte is the amount of annual allowance that you did not use in previous years. If you contributed less in recent years than your annual allowance permitted, you can still catch up on this unused allowance with the reserveringsruimte. For the past years (before 2024), the annual allowance was 13.3% of the premium base (gross salary - AOW-franchise).
Since the start of 2024, this has been increased to 30%. You can use the reserveringsruimte up to a maximum of ten years back. This means that if you have not contributed the maximum amount for your pension in recent years, you can still benefit from the tax advantage by utilising the reserveringsruimte. The reserveringsruimte is also limited by an annual maximum (which is determined in the specific year), depending on your age and income.
In short, reserveringsruimte offers the possibility to make extra tax-advantageous contributions in later years, if you did not fully utilise your annual allowance in earlier years.
What is the maximum amount of reserveringsruimte I am allowed to use?
In 2026 you may use a maximum of €42,108 in reserveringsruimte, even if you have accrued more over the years.
Please note:
Investing carries risks
Investing offers opportunities, but you may lose part or all of your investment. That’s why it’s important to understand the associated risks in advance. More information can be found in the Investment Policy. Vive is a licensed wealth manager.