Dutch Legislation

Chapter IIB

in force

Pensioenregelingen

Wage Tax Act 1964 (Wet op de loonbelasting 1964) · Articles: 18

18 Article 18

For the purposes of this Act, a pension scheme shall be understood to mean a scheme:

18a Article 18a

The premium per year of service for an old-age pension and a partner's pension in the event of death on or after the pension commencement date shall…

18b Article 18b

A partner's pension in the event of death prior to the pension commencement date shall not exceed 50% of the last earned pensionable salary.

18c Article 18c

An orphan's pension for half-orphans shall not exceed 20% of the last earned pensionable salary.

18d Article 18d

The amount of the old-age pension benefits, partner pension benefits in the event of death on or after the pension commencement date, partner pension…

18e Article 18e repealed
18f Article 18f

A survivor's bridging pension is a pension that:

18g Article 18g

Rules may be laid down by Order in Council regarding the periods that qualify as years of service as referred to in Article 18a.

18ga Article 18ga

For the purposes of pensionable salary as referred to in Articles 18a, 18b and 18c, a maximum amount of € 137,800 shall be taken into account. In the…

18h Article 18h repealed
18i Article 18i repealed
19 Article 19

With regard to periods of service during which the wages are nil or otherwise significantly lower than what is customary, no distinctions may be made…

19a Article 19a

The following may act as an insurer of a pension as referred to in Article 18:

19b Article 19b

In the event that at any time:

19c Article 19c

At the request of the withholding agent, the inspector shall decide by way of an appealable decision whether a scheme constitutes a pension scheme…

19d Article 19d

Our Minister may, in accordance with Our Minister for Poverty Policy, Participation and Pensions, permit deviations from the provisions otherwise…

19e Article 19e repealed
19f Article 19f repealed