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Pension Fund Switch Tax Rules

Switching pension funds tax-advantaged under new law; retain rights without penalty. Compare returns for better accrual.

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Switching to a new pension fund under the Future Pensions Act (2023-2028) has minimal tax consequences. Retention of accrued rights without revision interest if premium percentage remains the same. Tax-wise: transition in box 1, with possible compensation for indexation shortfalls. Conditions: fund must approve transition plan; voluntary switch is cost-free. Disadvantage: temporary dip in payout with high interest rate risks. Example: €50,000 transferred capital grows with 2% extra due to better investments. Check your personal transition proposal via mijnpensioenoverzicht.nl and weigh the risks.