Most group insurance policies pay out an amount if you die before you retire. This amount, which is known as a "lump sum death benefit", is paid out to the beneficiary.

You can find this amount on your benefit statement under "Overview of the death benefit plan” or on mygroupsinsurance.vivium.be in the section "How much will my beneficiary receive in the event of my death?". If nothing is mentioned, this means that your group insurance will not provide any payment in the event of death.

The pension rules describe who is entitled to your group insurance benefit in the event of your death. These rules establish a standard order of beneficiaries.

You can request the pension rules from your employer or read them on www.mypension.be.

You can deviate from the standard order of beneficiaries. If you want to make a change, you can do so via this form.

You can deviate from the standard order of beneficiaries provided by the pension rules. If you want to make a change, you can do so via this form.

Tip: Avoid mentioning the beneficiaries by their name. Instead, use a generic description. For example: "my children in equal parts" rather than "my son John". If there are any additions to your family later, this generic description also automatically includes those younger children as beneficiaries.

The death lump sum is subject to tax. There are also parafiscal levies, which are different depending on the beneficiary.

Calculation if the beneficiary in the event of death is your spouse:

Vivium withholds three amounts:

• A 3.55% contribution to the National Institute for Health and Disability Insurance
  This contribution is based on the total gross death lump sum (pension reserves + profit share).
• A 0%, 1% or 2% solidarity contribution
  This contribution is based on the total gross capital (pension reserves + profit share).
  • 0% for death lump sum less than or equal to €2,478.94
  • 1% for death lump sum between €2,478.95 and €74,368.06
  • 2% for death lump sum greater than or equal to €74,368.06
• 10.09% or 16.66% advance tax payment
  The advance tax payment is calculated on the death lump sum after the contribution to the National Institute for Health and Disability Insurance and the solidarity contribution have been deducted. The profit share is not subject to advance tax payment.
  • 16.66%
    • on the death lump sum resulting from employer contributions
    • on the death lump sum resulting from employee contributions made before 1 January 1993
  • 10.09%
    • on the death capital resulting from employer contributions paid to beneficiaries of employees who died after the statutory retirement age and who effectively continued to work until that age, or paid to beneficiaries of employees who died after meeting the conditions for career completion and who effectively continued to work until those conditions were met
    • on the death lump sum resulting from employee contributions made after 1 January 1993

Calculation if the beneficiary in the event of death is not your spouse:

No contribution to the National Institute for Health and Disability Insurance or solidarity contribution needs to be paid. Vivium will withhold the advance tax payment.

• 10.09% or 16.66% advance tax payment
  The advance tax payment is based on the death lump sum. The profit share is not subject to advance tax payment tax.
  • 16.66%
    • on the death lump sum resulting from employer contributions
    • on the death lump sum resulting from employee contributions made before 1 January 1993
  • 10.09%
    • on the death lump sum resulting from employer contributions paid to beneficiaries of employees who died after the statutory retirement age and who effectively continued to work until that age, or paid to beneficiaries of employees who died after meeting the conditions for career completion and who effectively continued to work until those conditions were met
    • on the death lump sum resulting from employee contributions made after 1 January 1993

Municipal tax

The beneficiary will receive an official tax document from Vivium. The amounts stated on this document must be entered on the tax return. Municipal tax will still be due on advance tax payment already deducted.

If the beneficiaries are your spouse and/or your children who are less than 21 years of age, no inheritance tax will be due on the death lump sum from the group insurance. Moreover, since 2024 in the Brussels-Capital Region, this also applies to your legally registered cohabiting partner.

For all other persons, including your legally registered cohabiting partner outside the Brussels-Capital Region or your de facto non-formalised cohabiting partner (regardless of the region), inheritance tax is due. The amount of the inheritance tax is different in every Belgian region (Flanders, Brussels-Capital and Wallonia). In order to determine which rules apply, the tax authorities will determine the region in which you have lived the longest in the five years prior to your death.

If your group insurance is part of a cafeteria plan (you can request the pension rules from your employer or read them on www.mypension.be), you can adjust the death benefit amount within certain limits, provided that you are still effectively employed. In that case, you must request this change to your employer's HR manager or HR department.

Note: A change in the death lump sum will result in a lower or higher premium budget for other types of cover. This may therefore have an impact on the accrual of your supplementary pension.