Pension plans and other social welfare systems set up for people with disabilities
Who can make contributions, benefit from the reduction and how much you can contribute
Tax treatment of benefits received by disabled beneficiaries
These benefits constitute work income at the time they are received by disabled persons. The same qualification is in place in the case of an early provision of the rights vested.
Benefits in the form of income are exempt up to a maximum amount of 3 times the IPREM . The limit of up to 3 times the IPREM is applied individually and separately to work income derived from contributions to protected assets of people with disabilities.