pim_mertens.pdf
(833.83 kB, PDF)
… later than five years after the pensionable age.64 Thirdly, Articles 3.126 and 3.126a(2) IB determine who the pension providers admitted for tax purposes are. In short, these are in the Netherlands-based and registered life insurers, pension funds, foreign pension funds in the event of continuation of an existing scheme and a foreign provider designated by the Minister for insurance annuities and banks, investment institutions/companies and foreign institutions designated by the Minister for bank savings and annuity investment rights. Noteworthy is the fact that to be … within the PEPP, as described in the previous paragraph. However, the solutions still leave fiscal problems. First of all, the Recommendation urges the European member states to apply their most advantageous tax facilitation to the PEPP and to exchange best practices. This addresses both the diversity of tax systems and the differences in legal requirements. In a previous Communication83, the EC explicitly preferred an EET system at European level. With the recommendation, the EC therefore …