Abstract
The author analyses the tax treatment of the PEPP, the new pan-European personal pension product. It is concluded that the tax treatment of the PEPP will determine if the PEPP becomes successful. Furthermore, the author discusses the tax treatment of the PEPP in the Netherlands in case of accumulation of capital, payment of retirement benefits and transfers of accumulated capital.
| Translated title of the contribution | Tax treament of the PEPP |
|---|---|
| Original language | Dutch |
| Article number | 2020/49 |
| Pages (from-to) | 19-24 |
| Number of pages | 6 |
| Journal | Tijdschrift voor Pensioenvraagstukken |
| Volume | 2020 |
| Issue number | 6 |
| Early online date | 4 Dec 2020 |
| Publication status | Published - Dec 2020 |