Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes


26 September 2014

Notion of ‘vesting or payment’ of second-pillar complementary pensions aimed at being clarified by Practice Note

Article 64 of the Program Act of 22 June 2012 (B.S. 28.06.2012) has changed the tax rates applicable to lump-sum payments and surrender values of employer or company-sponsored pensions (i.e. second-pillar complementary pensions). The tax efficiency related to these types of pension plans results from the advantageous tax rates applied to deferred income. Depending on the beneficiary’s