Director-major shareholders now have the option to build up their own pension. In short, this means that they can build up a pension with their own company.
There is a possibility of commuting the accrued pension in the first half of 2020 at a reduced rate of 10%. In the second half of 2020, a surrender will still be possible at the current rate of 25%.
From 2021, lump sum payments, on the other hand, will be taxed at the progressive rate, which means that the tax burden will be considerably higher in most lump-sum cases.