Grensoverschrijdende waardeoverdracht van pensioen; zijn Nederlandse regels strijdig met EU-recht? ; International transfers of pension capital; is the Dutch legislation in accordance with EU law?

In this article, the authors analyze whether the Dutch legislation on international transfers of pension capital, is in accordance with EU law. The authors analyze both the Pensions Act and the fiscal legislation. The focus is on three types of international transfers of pension capital; a transfer once an employee starts working in another EU member state, a transfer upon reaching the retirement age and a collective transfer upon request of an employer