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ARTICLE · 08 OCTOBER 2026

Pension-related Compensation In Practice: “It’s A Shared Responsibility”

De Brauw Blackstone Westbroek
De Brauw Blackstone Westbroek
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De Brauw Blackstone Westbroek

De Brauw Blackstone Westbroek

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The Dutch pension transition from defined benefits to defined contributions is creating complex challenges around compensation for employees. Pension providers and employers face disputes over disclosure requirements, reorganization scenarios, and timing issues that can cause employees to miss out on or double up on compensation. Legal experts examine the emerging conflicts and overlooked considerations as the 2028 implementation deadline approaches.

NetherlandsEmployment and HR
Irina Timp
Irina Timp
Eva Schram
Eva Schram
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The pension transition process in the Netherlands is well underway. But pension providers and employers are grappling with various issues surrounding the implementation of pension-related compensation, ranging from unclear disclosure requirements to questions about what to do during reorganisations. In this article, lawyers Irina Timp and Eva Schram from De Brauw Blackstone Westbroek discuss the disputes that have already emerged, those they expect further down the line, and the things that employers often overlook. For the article in Dutch, click here.

The Dutch Future of Pensions Act (Wtp), which came into effect on 1 July 2023, needs to be implemented by 1 January 2028 at the latest. This new legislation radically reforms the Dutch pension system, including transitioning from defined benefits (DB) to defined contributions (DC). “This creates a shift in risk,” explains Timp. “Under the old DB system, the pension benefits were, in principle, fixed. The Wtp’s DC system, however,

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