Fiscale aspecten van het nieuwe pan-Europees persoonlijk pensioenproduct

Bas Dieleman; J. Post

Fiscale aspecten van het nieuwe pan-Europees persoonlijk pensioenproduct

Bas Dieleman^*
, J. Post

^*Corresponding author for this work

Research output: Contribution to Journal › Article › Academic › peer-review

Abstract

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 language	Dutch
Article number	2019/38
Pages (from-to)	415-420
Number of pages	6
Journal	MBB. Belastingbeschouwingen
Volume	2019
Issue number	10
Early online date	24 Oct 2019
Publication status	Published - Nov 2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

pepp

Access to Document

http://www.ndfr.nl/pdfroot/SDU_MBB102019_193365.pdf

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Cite this

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title = "Fiscale aspecten van het nieuwe pan-Europees persoonlijk pensioenproduct",

abstract = "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",

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journal = "MBB. Belastingbeschouwingen",

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TY - JOUR

T1 - Fiscale aspecten van het nieuwe pan-Europees persoonlijk pensioenproduct

AU - Dieleman, Bas

AU - Post, J.

PY - 2019/11

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N2 - 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

AB - 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

KW - pepp

UR - https://www.ndfr.nl/tijdschriften/MAANDBLADBB/MAANDBLADBB-2019-10

M3 - Article

SN - 0005-8335

VL - 2019

SP - 415

EP - 420

JO - MBB. Belastingbeschouwingen

JF - MBB. Belastingbeschouwingen

IS - 10

M1 - 2019/38

ER -

Fiscale aspecten van het nieuwe pan-Europees persoonlijk pensioenproduct

Abstract

UN SDGs

Keywords

Access to Document

Persistent URL (handle)

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Cite this