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  • Article

    Court Allows Employers To Amend Pension Scheme Unilaterally

    Employers frequently ask whether they may amend their existing pension plan schemes unilaterally. In the Netherlands, employees have to agree to pension plan amendments, separately...
    NetherlandsEmployment and HR
    Littler Mendelson
    Littler Mendelson
  • Article

    De Wet toekomst pensioenen nader toegelicht

    Op 30 mei 2023 heeft de Eerste Kamer groen licht gegeven voor de Wet toekomst pensioenen, die daardoor op 1 juli 2023 in werking zal treden.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
Article

Dutch Legislation Would Widen The Scope Of Who Qualifies For Early Retirement

On 1 January 2006, the tax advantage of the VUT and other early retirement programs in the Netherlands was abolished.
NetherlandsEmployment and HR
Littler Mendelson
Littler Mendelson
  • Article

    Regulatory Technical Standards And Guidelines IRRD – Open For Consultation

    On 29 April 2025, the European Insurance and Occupational Pensions Authority published a first set of consultations related to the implementation of the insurance recovery and resolution directive...
    European UnionInsurance
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Future Pensions Act Passed, Transition To New Pension System Starts On 1 July 2023

    From July 1 this year, a transition phase of several years will start for the Future Pensions Act. During this phase employers and employees will make joint agreements on adapting their pension scheme.
    NetherlandsEmployment and HR
    L&E Global
    L&E Global
  • Article

    Governance Of Company Pension Funds Impacted By New Rules

    New regulation prohibits policymakers and co-policymakers at a company pension fund from being employed by a participating employer that the fund has outsourced certain tasks to.
    NetherlandsEmployment and HR
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Article

    CBb Dismisses DNB’s Vision On Prudent Pension Asset Investment

    The College of Appeal for Commerce recently held that the Dutch Central Bank was wrong when it issued an instruction to a pension fund.
    NetherlandsFinance and Banking
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Article

    Future Pensions Act: Who Gets What In The Transition To The New Pension System?

    The Future Pensions Act mandates that Dutch pension schemes transition to new solidarity-based or flexible defined contribution models by 2028, requiring the conversion of collective pension assets into individual capital accounts. This process raises critical questions about fair allocation of pension fund assets and the potential liability exposure for social partners and pension funds when distributions become unbalanced.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Release Pension Funds From Their "Risk-Free" Straitjackets

    The reality is that any investment that seemed risk-free yesterday may be a systemic risk tomorrow. A pension fund has to invest in accordance with the prudent person rule.
    NetherlandsEmployment and HR
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Article

    Defined Contribution Scheme Improvement Act Introduces Variable Pension Benefits

    The Dutch Defined Contribution Scheme Improvement Act will come into effect on 1 September 2016.
    NetherlandsEmployment and HR
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Article

    Employee's Objection Period Only Two Weeks Against An Industry-Wide Pension Fund Exemption Decision

    Significantly shorter time limits apply in administrative law. If an employee therefore appeals to an administrative body or the administrative court with an objection or appeal,
    NetherlandsEmployment and HR
    Hogan Lovells
    Hogan Lovells
  • Article

    What Is The Value Of A Vacation Day?

    The value of a vacation day is important when holidays are taken and when they are paid out.
    NetherlandsEmployment and HR
    L&E Global
    L&E Global
  • Article

    Dutch Tax Classification Reform: What Pension Funds Need To Know

    As of 1 January 2025, Dutch tax classification rules for limited partnerships have undergone a fundamental shift. This change may have significant implications for Dutch pension funds, particularly those investing in (alternative) investment funds (Funds)...
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Changes In Dutch Employment Law 2024

    Effective 1 January 2024, a number of changes to Dutch employment law has been implemented.
    NetherlandsEmployment and HR
    BUREN
    BUREN
  • Article

    Consultatie Voorontwerp Wet: Betere Communicatie Pensioenuitvoerders

    Tot en met 17 januari 2014 vindt een online consultatie plaats over het voorontwerp van de Wet pensioencommunicatie.
    NetherlandsEmployment and HR
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Article

    Period Of Limitation For Pension Premium Claims: ‘20 Years'

    The Arnhem-Leeuwarden court of appeal has recently ruled that overdue pension premiums can be claimed from an employer
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Active Asset Management By Dutch Pension Funds: A Regulatory Assessment

    The transition under the Wtp and rules on socially responsible investment are prompting Dutch pension funds to reconsider their reliance on passive strategies. That is because one of the core objectives of the new Dutch pension system is to provide participants with ‘an earlier prospect of a pension that better preserves purchasing power’.
    NetherlandsWealth Management
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Consultation To Improve Communication Between Pension Providers And Participants (In Dutch)

    Tot en met 17 januari 2014 vindt een online consultatie plaats over het voorontwerp van de Wet pensioencommunicatie.
    NetherlandsEmployment and HR
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Article

    Court Of Appeal: Euronext Not Responsible For Loss Indexation Prospects And Has Shown Itself 'A Good Employer'

    The Court of Appeal of The Hague delivered a long-awaited judgment on 9 July 2024, following a referral of the case by the Supreme Court.
    NetherlandsEmployment and HR
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Recent Developments Regarding Governance Of Dutch Pension Funds

    On 7 August 2013 legislation aimed at strengthening the governance structure of Dutch pension funds came into force.
    NetherlandsEmployment and HR
    De Brauw Blackstone Westbroek
    De Brauw Blackstone Westbroek
  • Showing 21–40 of 83 results

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