Module 5: The Tax Rules of Your Pension

In this module you look at the tax side of pensions: the rules of the Belastingdienst (the Dutch Tax Administration). The government encourages saving for later with tax benefits, but sets strict limits on it. You learn what the omkeerregel (the reversal rule) is, what requirements the Wet op de loonbelasting (the Dutch Wage Tax Act) imposes, how the maximum accrual has been lowered since 2015, what the EUR 100,000 income limit means, and how survivor's pension and orphan's pension, abolished schemes and cross-border pensions work.