Pension and Divorce Settlement

In the event of divorce, pension must be divided according to the Pension Equalisation upon Divorce Act. Fiscally, rights fall into box 1; equalisation is neutral, but timing affects tax burden. Early pension from ex-partner creates claim right to future AOW and supplementary pension. Procedure: notify pension fund within 2 years after divorce. Costs: €100-300 per arrangement. Advantages of buy-out: one-time payment without future risks, but higher Box 3 tax. Example: €200,000 pension divided gives €100,000 claim. Have it calculated by a notary for optimal equalisation.