Netherlands: Lump-sum payment, early retirement and leave-savings measures under pension agreement

Netherlands: Lump-sum payment, early retirement

The upper house of the Dutch Parliament passed a bill under the “pension agreement.”


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The bill—the Lump Sum Payment, Early Retirement Scheme and Leave Savings Scheme Bill (Wetsvoorstel bedrag ineens, RVU en verlofsparen)—elaborates on three of the agreements made:

  • Greater freedom of choice in the use of the pension (lump-sum payment)
  • More options for early retirement (easing of the early retirement levy; RVU-heffing)
  • Broader scope to use the tax relief for saving leave for the purposes of early retirement (leave savings scheme)

Read a January 2021 report prepared by the KPMG member firm in the Netherlands

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