Abstract
As from 1 July 2017, it is hardly possible for majority shareholders and self-employed to accrue a pension. In case of majority shareholders, this is caused by new legislation. In case of the self-employed, this is cause by the lack of legislation. In this article, the tax favorable pension accrual by majority shareholders and self-employed is analysed
| Translated title of the contribution | Analysis pension accrual of majority shareholders and the self-employed |
|---|---|
| Original language | Dutch |
| Article number | 2019/2 |
| Pages (from-to) | 7-13 |
| Number of pages | 7 |
| Journal | Tijdschrift voor Pensioenvraagstukken |
| Volume | 2019 |
| Issue number | 1 |
| Early online date | 20 Feb 2019 |
| Publication status | Published - Feb 2019 |