Building up pension and the 30%-facility

You will not usually accrue any pension over the tax-free allowance of the 30% facility. You will however accumulate pension if:

  • Your pension commitment (including the tax-free reimbursement) already existed on 1 July 2002. As long as the 30%-facility applies (including any extension), you can build up pension under the facility. You can no longer build up pension under the facility if you change employer.
  • You are able to make use of a general scheme for the temporary exchange of income constituents. Please contact the Tax Information Line for Non-resident Tax Issues for more information.


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