International Pension Portability: The Dutch Approach Reviewed

Coordinating the Dutch transfer of pension capital in an international context (international value transfer) with the bodies of Dutch civil and tax legislations governing these transfers is, even in a ‘pension country’ as The Netherlands, a cumbersome process, and one that entails a number of obstacles for the Dutch pension administrator in meeting its legal international transfer obligations. This article addresses the Dutch regulations governing international value transfer and what they mean for the Dutch pension administrator in relation to the requirements set on international value transfers and considers the question of whether a more efficient system for the Dutch mandatory international value transfer regulations could be designed and would also be acceptable for other Member States of the European Union (EU).