Overlijden

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”.

On the 'My contracts’ screen in mygroupinsurance.vivium.be, there is a heading titled 'My cover in the event of death'. If necessary, click on this heading to see how much your beneficiairies will receive if you die.

If nothing is mentioned, this means your group insurance will not provide any benefit in the event of death. Ask your employer if necessary.

The general terms and conditions describe who is entitled to your group insurance benefit in the event of death. You will find the following text: 

Payment of the benefits in the event of death

The beneficiary designation in the event of death is determined in the following order of priority: 

• the partner, 
• in the absence thereof, the descendants once removed of the affiliate or, by substitution, their descendants; 
• in the absence thereof, the ascendants once removed of the affiliate, 
• in the absence thereof , the estate of the affiliate, with the exclusion of the State; 
• in the absence thereof, the "financing fund" of the pension commitment. 

In concrete terms, this means:

• Vivium pays out the benefit to your partner.
• If you do not have a partner on the date of your death, we will pay out the benefit to your children or your grandchildren should any of your children no longer be alive.
• If you do not have any (deceased) children, we will pay out the benefit to your 'first-degree ascendents', i.e. your parents. 
• If your parents are no longer alive, the benefit will go to your estate (brothers, sisters, etc.).

The general terms and conditions of your group insurance are available from your employer or at mypension.be.

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

In the event of your death, Vivium will always check your marital status to establish who your partner is at that time, who your children are, etc.

Your general terms and conditions describe who Vivium considers to be a partner.

We consider the following persons as a partner:

• The spouse 
• The legally cohabiting partner
• The factual cohabiting partner

! Some employers exclude the factual cohabiting partner as a beneficiary. Check this with your employer or view the special terms and conditions to see if there is a non-standard clause of this kind.

Log in to mygroupinsurance.vivium.be. 
Go to the 'My contracts' screen and click on 'Your benefit statement (PDF)' at the top of the screen. 

You will find the 'Clauses' heading on page 2 of the PDF document. If you see the text below there, follow the general principles as described in the previous questions.

Vivium usually has to withhold approximately 22% in tax from the gross amount you can see on 'My group insurance'. The details are provided below.

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.

You can do this, but it rarely has an effect. The beneficiary designation follows a standard logical inheritance order. 

If the necessary conditions are fulfilled, you can deviate from the standard order by completing this form. Before filling out this form, it is best to consult your HR department, your notary or an insurance expert. Be sure to also ask about the possible consequences in terms of inheritance tax.

Give a generic description of the beneficiaries rather than call them by their actual names. For example, "my children in equal parts" (rather than "my son John"). If there are any additions to your family later on, such a generic description will also automatically include all younger children as beneficiaries.

You can send the completed form by email to sceb-antwerpen@vivium.be or by post to the address stated on the form.

You can check your non-standard beneficiary designation in your benefit statement once it has been processed internally. You can find this at mygroupinsurance.vivium.be by clicking on 'Your benefit statement (PDF)' at the top of the 'My contracts’ screen. 

You can check the details of your non-standard beneficiary designation on page 2 of the PDF document under the 'Clauses' heading.

An example of a situation in which it makes sense to complete the beneficiary form:

• You are divorced with 2 children. Your children are the first beneficiaries in the event of death.
• You remarry or find a new partner as described above under the 'partner' definition. Consequence: your partner is the beneficiary of the benefit in the event of death.

If you wish to keep your children as the first beneficiaries, you need to complete the 'change of beneficiary designation' form. You state as the first beneficiary: 'my children in equal parts'.
If you mention your children by their name, only those mentioned by name will be the first beneficiaries.