Abstract
In this article, the authors analyze whether the Dutch legislation on international transfers of pension capital, is in accordance with EU law. The authors analyze both the Pensions Act and the fiscal legislation. The focus is on three types of international transfers of pension capital; a transfer once an employee starts working in another EU member state, a transfer upon reaching the retirement age and a collective transfer upon request of an employer
| Translated title of the contribution | International transfers of pension capital; is the Dutch legislation in accordance with EU law? |
|---|---|
| Original language | Dutch |
| Article number | TAC/16250 |
| Pages (from-to) | 65-76 |
| Number of pages | 12 |
| Journal | Tijdschrift voor Arbeidsrecht in Context |
| Volume | 2020 |
| Issue number | 2 |
| Early online date | 14 Jul 2020 |
| Publication status | Published - Jul 2020 |
Keywords
- waardeoverdracht
- vrij verkeer werknemers
- vrij verkeer diensten
