Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

I still own a pension fund in the Netherlands after I left. Will I have to declare this in a tax return?

As an expat who has left, who also has a pension fund in the Netherlands and who can not take it out... i.e. fund (certain amount of euros), do you have to declare this fund in any tax return?
If the pension is a company pension fund you will not have to declare the value of the fund in a Dutch tax return since it falls in Box 1 and not in Box 3. Instead the future pension payments may be taxable but most tax treaties have granted the right of taxation of a pension to the country in which you are living at that moment. But you will need to check this when payments start.

If it concerns an individual pension which you have arranged yourself directly with the pension provider it depends on what type of product it is. For this the specific conditions are important. But if you are not living in the Netherlands anymore you will be treated as a non resident and will only have to declare certain specific income from the Netherlands. With respect to assets this will, in general, only concern a property which is located in the Netherlands or a substantial interest in a company in the Netherlands. A pension fund is not treated as a taxable asset when you are a non resident. You will have to look at the tax regulations in your own country to see if the fund needs to be declared there.
Attached Files
There are no attachments for this article.
Comments (2)
Comment by CHRISTINE SIEBERT on Mon, Jun 6th, 2016 at 6:40 PM
Writing to ask if you have any Tax Exemption Forms in English or notes which one can use, as My husband and I lived in Holland and he is now claiming his pension (company pension over there but the form they sent us is in Dutch. I was wondering if you can help us . Do you have the English translation?
Comment by Arjan Enneman on Wed, Aug 10th, 2016 at 7:10 PM
The tax authorities have the form available in English on their website. You will find it if you google: Request Exemption from deduction of Wage tax/ National insurance contributions.
Security Code Security Code
Related Articles RSS Feed
How is a second home in the Netherlands taxed? It is owned by a non-resident.
Viewed 17504 times since Mon, Nov 28, 2011
I am leaving the Netherlands. Can I get a tax refund when I leave?
Viewed 20651 times since Sat, Nov 26, 2011
What is the tax rate if I get a part time position?
Viewed 4268 times since Wed, Feb 13, 2013
Claiming tax back as a student with a part time job
Viewed 105045 times since Wed, Jun 26, 2013
Dutch taxation on uk properties
Viewed 3263 times since Fri, Aug 30, 2013
Leaving the Netherlands
Viewed 1034 times since Mon, Oct 20, 2014
Financial amounts from the Netherlands for the years 2009-2012: tax rates, compensations, exemptions etc.
Viewed 5216 times since Thu, Dec 29, 2011
Tax for capital gains. Is it applicable in the Netherlands and if so, in which situations?
Viewed 17975 times since Wed, Mar 14, 2012
Freelance tax return and 30% ruling
Viewed 3182 times since Sat, Feb 23, 2013
I am self employed and work from home. Can I deduct the costs of the room I use for my business?
Viewed 7637 times since Thu, Feb 14, 2013