The Resource Rigide pensioenwetsvoorstel

Rigide pensioenwetsvoorstel

Label
Rigide pensioenwetsvoorstel
Title
Rigide pensioenwetsvoorstel
Creator
Subject
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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