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    Easier to go into early retirement

    The upper house of the Dutch government has passed the ‘Wet pensioenbedrag ineens, RVU en verlofsparen’ (Act on Early Withdrawal of Pension, Early Retirement Scheme and Accrual of Paid Leave). The Act will regulate the possibility for employees to go into an earlier retirement and will give them more freedom of choice as to what they want to do with their pension money. (Outgoing) minister Koolmees of the Ministry of Social Affairs and Employment had originally planned to have the Act passed by the upper house before the start of 2021, but that turned out to be too ambitious. Now that the Act has been passed by the upper house, the consequences of the delay will remain limited to the regulations pertaining to Early Retirement Schemes and the accrual of paid leave. Minister Koolmees has arranged matters such that you can make use of the new rules on Early Retirement Schemes and the accrual of paid leave with retroactive effect as of January 1, 2021.

    Problems for the implementation

    In contrast, the option for employees to withdraw max. 10% of their pension money in one instalment upon retiring – i.e. the early withdrawal of pension regulated by the Act – will not go into effect any time soon. Initially, this option would only be made available at the moment of retiring, but minister Koolmees proposed an adjustment to the Act so that the option would also be available at a later stage in one’s retirement. It is expected this adjustment will cause problems for the implementation of the Act. The minister has therefore decided to postpone the implementation until January 1, 2023. In the meantime, the government will look for a better alternative.

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