"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.

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.

Yes, reserveringsruimte expires after 10 years. Therefore, always use your oldest reserveringsruimte first to prevent it from being lost.

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.

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.

In 2026 you may use a maximum of €42,108 in reserveringsruimte, even if you have accrued more over the years.