Existing provisions
An accrued annuity or pension right does not disappear merely through KVK deregistration. Its value can change through returns, interest and costs. Check maturity dates, payment conditions and how contribution pauses affect any risk cover.
For a pension fund, its scope determines when compulsory participation ends. Calling a product a self-employed pension does not make a bank or investment product a pension-fund entitlement. An annuity also does not automatically transfer to a new employer’s pension.
Tax on stopping
You may still need to file returns, account for cessation profits and settle an existing fiscal old-age reserve. Follow Tax Administration letters; deregistration does not immediately end every tax duty.
Annuity surrender can be taxable and usually triggers revision interest. The outcome is not universally 52% plus 20%; product, amount, deduction history and exceptions matter. Normal payment duration follows tax and contract rules, not a universal five-to-twenty-year period.
New job or moving abroad
New pension accrual can affect future annuity allowance. Use the current tax calculator and provider data; factorA is not simply the employer contribution. There is no general six-month deadline for ordinary transfers at every new job.
On emigration, assess the treaty, possible protective assessment, provider and AOW insurance separately. Keep records and obtain external assessment before complex changes.
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
Do all returns end on deregistration?
No. File returns requested by the Tax Administration and settle the business tax position.
Is surrender always 52% plus 20%?
No. Tax and any revision interest depend on the actual situation and exceptions.
Sources and reference date
Reference date: 28 October 2026. Check your own scheme and current conditions before deciding.