Fiscale aspecten van het nieuwe pan-Europees persoonlijk pensioenproduct

Bas Dieleman*, J. Post

*Corresponding author for this work

Research output: Contribution to JournalArticleAcademicpeer-review


This article contains an analysis of the tax related aspects of the PEPP, the pan-European personal pension as mentioned in EU Directive 2019/1238. In this article, we discuss the main articles of the PEPP, the tax aspects during pension accrual and the tax aspects during the payment of retirement benefits
Original languageDutch
Article number38
Pages (from-to)415-420
Number of pages6
JournalMBB. Belastingbeschouwingen
Issue number10
Early online date24 Oct 2019
Publication statusPublished - Nov 2019


  • pepp

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