Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

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Lump Sum Payment, Early Retirement Scheme and Leave Savings Scheme Bill

January 20, 2021

In this bill the government elaborates on three of the agreements made as part of the Pension Agreement: more freedom of choice in the use of the pension, more options for early retirement and more sc ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018

On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

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