![\"20161221_end_of_self-administered_pension_scheme_PEB_VWGNijhof\"](\"https:\/\/vwg.nl\/wp-content\/uploads\/20161221_einde_pensioen_eigen_beheer_PEB_VWGNijhof-1024x384.jpg\")
<\/p>\n<\/p>\n
A vote on the abolition of the self-administered pension was scheduled to take place in the Senate on 20 December 2016. This concerns the bill Act on the Phasing Out of Self-Administered Pensions<\/a>. We explained the content of this bill in our memorandum Self-administered pensions are being abolished! What now?<\/a><\/p>\n However, State Secretary for Finance Wiebes has informed the Senate in a urgent letter<\/a> requested that the vote on the bill be postponed. This request was accepted.<\/p>\n The reason for Wiebes\u2019s request is, amongst other things, an article in *De Telegraaf* entitled Wiebes faces pension setback over bill on directors and major shareholders<\/a> a loophole identified in the new law.<\/p>\n When converting a self-administered pension into a retirement benefit obligation, the entire future indexation cost relating to the pension entitlement could be charged to profit. This tax deduction for corporation tax purposes (which could amount to \u20ac150,000 or more per private limited company) could result in an estimated loss of \u20ac5 billion for the government.<\/p>\n 20 December is the Senate\u2019s final sitting day of 2016. (Pension) advisers and their clients can therefore now look forward to a peaceful Christmas.<\/p>\n Wiebes announces that he is a novella<\/strong> is being prepared. This is an amendment to the existing bill. The amendment must then follow the normal legislative process. This means that the House of Representatives must first take a decision on it. The amendment can then be put to a vote in the Senate, together with the original bill.<\/p>\n The bill and the amendment could then come into force at the same time. The new effective date is, of course, not yet known. And it goes without saying that it cannot be ruled out that the entire phasing out of the self-administered pension scheme might ultimately not go ahead after all.<\/p>\n The bill contains four further measures, which Wiebes has promised will come into force with retroactive effect from 1 January 2017:<\/p>\n The remaining bills from the 2017 tax plans were, however, passed by the Senate on 20 December 2016 (with the exception of the bill on the abolition of the, which had already been rejected by the House of Representatives) deductions for listed buildings and for training expenses<\/a>).<\/p>\n The measures set out in these proposals will therefore come into force on the dates specified (generally 1 January 2017).<\/p>","protected":false},"excerpt":{"rendered":" Op 20 december 2016 stond in de Eerste Kamer de stemming gepland over de afschaffing van het eigen beheerpensioen. Dit betreft het wetsvoorstel Wet Uitfasering Pensioen in eigen Beheer. De inhoud van dit wetsvoorstel lichtten wij toe in onze notitie Pensioen in eigen beheer wordt afgeschaft! Wat nu? Staatssecretaris van Financi\u00ebn Wiebes heeft de Senaat […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-429","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=429"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/429\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}A loophole in the new law<\/h4>\n
Christmas<\/h4>\n
Other measures relating to the in-house pension scheme<\/h4>\n
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Remaining tax plans for 2017<\/h4>\n