I have built up a pension in the Netherlands. Can I take my pension to another country?

Ask your Dutch pension institution whether it is possible because there are conditions.

A pension transfer to another EU country?

Your Dutch pension institution makes an assessment as to whether you meet the conditions for the transfer of your Dutch pension to a pension institution of your new employer in that other EU country. If they approve your application, you will get a statement from them. You need the statement if you apply to us for an exemption.

A pension transfer to a country outside the EU?

In such event, your Dutch pension institution makes a request to De Nederlandsche Bank to make an assessment of the pension transfer. They subsequently consider whether you are allowed to take your Dutch pension to the pension institution of your new employer outside the EU. Following approval, De Nederlandsche Bank provides a statement to you. You need that statement if you apply for an exemption. Go to the website of De Nederlandsche Bank and read more about the conditions for a pension transfer: voorwaarden voor de pensioenoverdracht (Dutch only)

Do you have to apply for an exemption for a pension transfer?

You do not have to pay tax on a pension transfer in such event. You can apply for an exemption if you meet the following conditions:

  • You need a statement saying that you have the permission for the pension transfer. You get such a statement from your Dutch pension institution or from De Nederlandsche Bank.
  • You will continuously work outside the Netherlands for a minimum of 5 years.
  • Your new pension institution in the country where you are working, agrees that you transfer your Dutch pension to them.

Send your application for an exemption, together with a copy of the statement, to:

Belastingdienst/Kennis- en Expertisecentrum Buitenland
Postbus 2865
6401 DJ Heerlen
The Netherlands