Which agreements apply?
The United Kingdom left the EU on 31 January 2020; the transition period ended on 31 December 2020. The Withdrawal Agreement protects situations within its scope. Having once visited or lived in the Netherlands before 2021 is not a complete eligibility test. Later changes may require reassessing whether the agreement still applies.
The Trade and Cooperation Agreement may govern new situations. Ask the SVB to determine the social-security rules, particularly for postings or work in several countries. An A 1 may still be possible after Brexit, but does not provide residence or work permission.
AOW and workplace pensions
British nationality does not exclude Dutch AOW insurance. Residence, work and international rules determine coverage. The SVB says moving to the UK does not change AOW calculation rules, although household changes or a further move can affect the position.
Ask the SVB about voluntary insurance when compulsory coverage ends. There is no blanket rule excluding British people since Brexit; ordinary conditions and relevant international rules require assessment.
Keep your workplace pension provider informed of your address and bank account. Before an international transfer, ask both providers about legal, tax and practical requirements. Reference to British QROPS rules does not prove a Dutch transfer is permitted or beneficial.
Tax is not a simple €25,000 rule
The tax treaty remains relevant. Article 17 generally assigns residence-state taxation to the pensions, social-security payments and annuities it covers. Source-state taxation under paragraph 2 requires several conditions involving earlier tax relief and taxation in the receiving state, as well as a threshold exceeding €25,000. Crossing that threshold alone is insufficient.
Government-service pensions, lump sums and special or transitional cases may involve different provisions. Check the relevant article and any exemption for each payment. A treaty does not remove the need to submit your own returns or applications.
Keep records
Retain residence and employment dates around Brexit, insurance decisions and pension statements. Contact the SVB about Dutch national insurance and the provider about supplementary pensions. Obtain specialist help for tax or transfer choices depending on your personal circumstances.
What does BPH do?
Bureau Pensioen Hulp has no AFM licence. BPH provides general education and, on request, can introduce you to an external adviser using contact details only. BPH does not provide personal product recommendations, compare products for you or mediate in arranging them. Check an external adviser’s authorisation, services and fees yourself.
Frequently asked questions
Is more than €25,000 of Dutch pension sufficient for source-state taxation?
No. Article 17(2) also has other conditions, and other treaty provisions may be relevant.
Are British people excluded from voluntary AOW?
Not automatically because of Brexit. Ask the SVB to assess your eligibility.
Sources and reference date
Reference date: 28 October 2026. Check your own scheme and current conditions before deciding.