The Resource Rigide pensioenwetsvoorstel
Rigide pensioenwetsvoorstel
Resource Information
The item Rigide pensioenwetsvoorstel represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Rigide pensioenwetsvoorstel represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article comments on the bill proposal to amend the fiscal treatment of early retirement / pre-pensions and the introduction of a regime to contribute part of the salary for a later sabbatical or early retirement. Describes the main aspects of the bill such as deviations from the rule that pensions are taxed at the time of receipt, consequences for the director substantial shareholder, pension built-up and international aspects and the proposed abolition of the exemption of claims on periodical payments as a replacement for lost wages. Finally, the necessity of a facility in relation to existing sabbatical regulations and the wage savings regulation is discussed
- Language
- eng
- Label
- Rigide pensioenwetsvoorstel
- Title
- Rigide pensioenwetsvoorstel
- Language
- eng
- Summary
- This article comments on the bill proposal to amend the fiscal treatment of early retirement / pre-pensions and the introduction of a regime to contribute part of the salary for a later sabbatical or early retirement. Describes the main aspects of the bill such as deviations from the rule that pensions are taxed at the time of receipt, consequences for the director substantial shareholder, pension built-up and international aspects and the proposed abolition of the exemption of claims on periodical payments as a replacement for lost wages. Finally, the necessity of a facility in relation to existing sabbatical regulations and the wage savings regulation is discussed
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 133 (2004),
- http://library.link/vocab/creatorName
- Stevens, L.G.M
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- early retirement
- pension
- Label
- Rigide pensioenwetsvoorstel
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Rigide-pensioenwetsvoorstel/HV9wpH2fvlM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Rigide-pensioenwetsvoorstel/HV9wpH2fvlM/">Rigide pensioenwetsvoorstel</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Rigide-pensioenwetsvoorstel/HV9wpH2fvlM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Rigide-pensioenwetsvoorstel/HV9wpH2fvlM/">Rigide pensioenwetsvoorstel</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
