Clifford Chance
New law on maximum accrual rates, premium percentages and maximising of pensionable income
17 September 2014
On 1 January 2015 new fiscal rules will become applicable for all Dutch pension plans. As of that date the maximum accrual percentage per year in a final pay plan (eindloonregeling) will be 1.675% (currently 1.9%) and in an average pay plan (middelloonregeling) 1.875% (currently 2.15%).
