{"id":1033,"date":"2015-11-02T13:21:26","date_gmt":"2015-11-02T12:21:26","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=1033"},"modified":"2025-08-25T09:57:11","modified_gmt":"2025-08-25T09:57:11","slug":"internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling","title":{"rendered":"Internationale arbeid &#8211; kwalificatie buitenlandse pensioenregeling"},"content":{"rendered":"<p>Het besluit van\u00a09 oktober 2015, is een geactualiseerde versie m.b.t. pensioenregelingen in grensoverschrijdende arbeidssituaties (bv. bij uitzendingen).<\/p>\n<p>In de praktijk\u00a0is de mogelijkheid om te blijven deelnemen in de pensioenregeling van het herkomstland een belangrijke tegemoetkoming. E\u00e9n van de (fiscale) voordelen is dat bij uitzendingen vanuit EU\/EER landen, de begrenzing onder de huidige Loonbelastingwetgeving (zoals opbouw tot EUR 100.000 salaris) niet van toepassing is. In het algemeen prefereert de werknemer waar mogelijk zijn pensioen voort te zetten (in\u00a0&#8220;thuisland&#8221;) \u00a0in plaats van\u00a0in het &#8220;uitzendland&#8221;\u00a0op te bouwen.<\/p>\n<ul>\n<li>de uitbreiding tot aanwijzing van buitenlandse pensioenregeling\u00a0bij tewerkstelling vanuit EER-landen en dus niet meer enkel EU landen;<\/li>\n<li>de voorzetting van de deelname van bestaande\u00a0pensioenregeling in een buitenlandse pensioenregeling op grond van bilaterale belastingverdragen;<\/li>\n<li>de toepassing van de saldomethode na een waardeoverdracht vanuit het buitenland;<\/li>\n<li>de vervolgoverdracht van pensioenkapitaal na een eerdere waardeoverdracht naar een buitenlandse pensioenuitvoerder;<\/li>\n<li>de (gedeeltelijke) afkoop van een buitenlandse pensioenregeling voor zover het afgekochte deel niet ten laste van het Nederlandse inkomen is opgebouwd;<\/li>\n<li>het vervallen van de aansprakelijkheid van de pensioenuitvoerder na een waardeoverdracht naar de pensioenregeling van de EU\/ECB;<\/li>\n<li>het onderbrengen van pensioenen en stamrechten in buitenlands eigen beheer.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Bron:<a href=\"https:\/\/zoek.officielebekendmakingen.nl\/stcrt-2015-36798.html\">https:\/\/zoek.officielebekendmakingen.nl\/stcrt-2015-36798.html<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","meta":{"_acf_changed":false,"iawp_total_views":2},"class_list":["post-1033","news","type-news","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pensioen bij grensoverschrijdend arbeid,<\/title>\n<meta name=\"description\" content=\"uitzendingen pensioenregeling\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/witscraft.roads-technology.com\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pensioen bij grensoverschrijdend arbeid,\" \/>\n<meta property=\"og:description\" content=\"uitzendingen pensioenregeling\" \/>\n<meta property=\"og:url\" content=\"https:\/\/witscraft.roads-technology.com\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling\" \/>\n<meta property=\"og:site_name\" content=\"Witscraft\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-25T09:57:11+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling\",\"name\":\"Pensioen bij grensoverschrijdend arbeid,\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#website\"},\"datePublished\":\"2015-11-02T12:21:26+00:00\",\"dateModified\":\"2025-08-25T09:57:11+00:00\",\"description\":\"uitzendingen pensioenregeling\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=internationale-arbeid-kwalificatie-buitenlandse-pensioenregeling#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Internationale arbeid &#8211; 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