Fiscale aspecten van het PEPP

Translated title of the contribution: Tax treament of the PEPP

Bas Dieleman

Research output: Contribution to JournalArticleAcademicpeer-review


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 contributionTax treament of the PEPP
Original languageDutch
Article number2020/49
Pages (from-to)19-24
Number of pages6
JournalTijdschrift voor Pensioenvraagstukken
Issue number6
Early online date4 Dec 2020
Publication statusPublished - Dec 2020


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