analysis pension accrual of majority shareholders and the self-employed

Research output: Contribution to JournalArticleAcademic

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 contributionanalysis pension accrual of majority shareholders and the self-employed
Original languageDutch
JournalTijdschrift voor Pensioenvraagstukken
Issue number2019/2
Publication statusPublished - 1 Feb 2019

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Pensions
Shareholders
Legislation
Tax

Cite this

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title = "Analyse gebrekkige pensioenopbouw dga's en zzp'ers",
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",
author = "Bas Dieleman",
year = "2019",
month = "2",
day = "1",
language = "Dutch",
journal = "Tijdschrift voor Pensioenvraagstukken",
issn = "0920-7651",
number = "2019/2",

}

Analyse gebrekkige pensioenopbouw dga's en zzp'ers. / Dieleman, Bas.

In: Tijdschrift voor Pensioenvraagstukken, No. 2019/2, 01.02.2019.

Research output: Contribution to JournalArticleAcademic

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PY - 2019/2/1

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AB - 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

M3 - Article

JO - Tijdschrift voor Pensioenvraagstukken

JF - Tijdschrift voor Pensioenvraagstukken

SN - 0920-7651

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