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Pension payments may be partially tax exempt if contributions were made during foreign assignments
Contributions into a Dutch pension scheme are not always tax deductible in the (foreign) country of assignment. Employers’ contributions may even constitute taxable wage.
The (former) employee whose old age pension is subject to Dutch income tax is entitled to a tax exemption for the amount of the contributions (both employer and employee) that was subject to taxation in the country of assignment. The individual must then provide proof of pension contributions paid and of the non-deductibility abroad. It is therefore important to keep safe all relevant documents.