What are my pension options as a DGA?

Since pension in eigen beheer was abolished in 2017, as a DGA you have broadly three routes:

• A lijfrente in the third pillar. You contribute privately or from your net salary and deduct it within your jaarruimte. This is the most commonly used route.
• A pension scheme via your own BV with an insurer or PPI, in the second pillar.
• Business investing from the BV. No tax relief on the contribution, but flexible access.

Many DGAs combine the first and third routes. See pension for entrepreneurs and business investing, and discuss the fiscal trade-off with your accountant.