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    The end of the life-course savings scheme is now really here

    The ‘levensloopregeling’ (life-course savings scheme) will officially come to an end on November 1, 2021. On this day, all savings not yet taken out will be made available to the respective account holders. Although the scheme was already discontinued in 2012, transitional arrangements were implemented for account holders who had enough balance on their life-course savings account by the end of 2011. The remaining balance would eventually have to be taken out by October 31, 2021 at the latest, either by having an employer add it to regular salary payments or by converting it into extra pension on grounds of a special pension regulation. Any savings taken out of a life-course savings account – which the respective savings institute will transfer upon request – and paid to an employee must be declared as wages from current employment in the payroll tax return. For employees who were 61 years of age or older at the start of 2021, the life-course savings taken out and paid must be declared as wages from previous employment. In the latter case, you will not have to pay any employer’s contributions on it.

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