How does pension accrual work as a self-employed person?

As a zzp'er there is no employer arranging it for you, so you build up in the third pillar yourself. You do that with a lijfrente account: you contribute within your jaarruimte and deduct that amount from your taxable income.

At Vive you open such an account yourself, set your own contribution, and your money is invested automatically according to a strategy that suits your age and retirement date. Read more: building an individual pension.