Grensoverschrijdende waardeoverdracht van pensioen; zijn Nederlandse regels strijdig met EU-recht?

Translated title of the contribution: International transfers of pension capital; is the Dutch legislation in accordance with EU law?

Bas Dieleman, Erik Lutjens

Research output: Contribution to JournalArticleAcademicpeer-review

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 contributionInternational transfers of pension capital; is the Dutch legislation in accordance with EU law?
Original languageDutch
Article numberTAC/16250
Pages (from-to)65-76
Number of pages12
JournalTijdschrift voor Arbeidsrecht in Context
Volume2020
Issue number2
Early online date14 Jul 2020
Publication statusPublished - Jul 2020

Keywords

  • waardeoverdracht
  • vrij verkeer werknemers
  • vrij verkeer diensten

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