The fiscal treatment of Dutch pensions: enforcement of the new act

Article Abstract:

The tax treatment of pensions in The Netherlands has undergone significant changes with the implementation of the Act on the Fiscal Treatment of Pensions on Jun 1, 1999. Although the new Act helps clarify the fiscal requirements that pension plans must meet, these requirements do not at all dwell on how plans are to be designed but only serve to define the parameters within which pension plans may be designed. The new Act, it seems, is only indicative of how pension provision in The Netherlands is determined far more by financial considerations and human resource policies than by fiscal boundaries. As such, the new Act on the Fiscal Treatment of Pensions is likely to have only a minimal impact on pension plans.

Public Finance Activities, Taxes NEC, Analysis, Taxation, Netherlands, Pension funds, Tax policy

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Company benefits

Article Abstract:

Employee benefits in Singapore are mainly accounted for by the state-managed Central Provident Fund (CPF). The CPF provides retirement benefits for its members and also permits housing, educational, insurance and medical care loans. Unfortunately, it provides only a limited coverage on disability and death. Employers feel that the CPF program already covers a significant portion of employee compensation, leaving little attention to other benefit schemes. The government is now instituting tax-efficient retirement plans and other employee compensation benefits.

Employee Benefits & Services, Compensation and benefits, Human resource management, Singapore, Employee benefits, Workers

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