Invoering van pensioen- en lijfrente-excedentregelingen (Wet pensioenaanvullingsregelingen)

This is a Dutch national bill from the Tweede Kamer (House of Representatives) concerning the introduction of pension and annuity excess schemes, known in the bill's name as the Wet pensioenaanvullingsregelingen. Such excess schemes allow employers or pension arrangements to supplement pension benefits beyond the limits set by tax-facilitated pension rules. The bill sets out how these supplementary arrangements would be structured and governed under Dutch law. The bill would mainly affect employers offering supplementary pension arrangements, employees and retirees who may benefit from them, and pension providers and insurers that administer them. Because the description is based only on the title and metadata, the precise changes to obligations or rights are not confirmed here.