Wijziging van de Wet uitfasering pensioen in eigen beheer en overige fiscale pensioenmaatregelen

This Dutch bill amends the Act on phasing out pension in own management (uitfasering pensioen in eigen beheer) and introduces other tax-related pension measures. Pension in own management allows owner-directors of companies to build retirement savings within their own business, and the government has been winding down this arrangement. The bill adjusts the rules governing that phase-out and related tax treatment of pensions. The changes mainly affect business owners and directors of small and medium-sized companies who currently use pension in own management, as well as their advisers and pension providers. Employees and pension beneficiaries may also be affected indirectly by the adjusted tax rules. This summary is based on metadata only, not the full legislative text.