Key Benefits:
Law of 6 October 2005, which provides for new arrangements for compulsory participation in an occupational pension scheme (statutory occupational pension scheme)
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In particular, we have taken into consideration the desireation of the modernisation of pension legislation, the Act concerning compulsory participation in an occupational pension scheme to withdraw and to be replaced by a new law in this area;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
1 For the purposes of this Act and the provisions based thereon, the following definitions shall apply:
-a person entitled to a pensioner: a person who is a beneficiary of a pension not yet entered;
-Accountant: an accountant as referred to in Article 393, 1st paragraph, of Book 2 of the Civil Code ;
-for sale: any act by which pension claims and pension rights lose their pension destination, except in the case of application of Article 129 or Article 3:160 of the Financial Supervision Act ;
-incapacity pension: a pecunious allowance for incapacity for work of the professional or former professional person, which is entitled after a period of 104 weeks of incapacity for incapacity to work or, if there is any a professional self-employed person, which is entitled to a right after the end of the period specified in the Article 29, first paragraph, of the Law on sickness or, in the event of receipt of the Occupational Sickness Benefit, after the expiry of the period referred to in Article 29, fifth and tenth paragraph, of the Law on Health;
-basic pension scheme: the collective occupational pension scheme or the part of the occupational pension scheme to which the occupational pension scheme is based on the occupational pension scheme to participate;
-termination of participation: termination of the pension acquisition on the basis of the occupational pension scheme other than by:
1 °. the death of the professional person; or
2 °. entering into the oldage pension;
-professional person: a natural person who is part of a particular profession;
-occupational pension fund: a pension fund for a particular professional group, as defined in Article 1 of the Pensions Act , which was set up to implement an occupational pension scheme;
-occupational pension scheme:
1 °. rights and duties agreed by professional peers in respect of pensions for the benefit of professional and former professional staff, or
2 °. if the self-employed or professional person participating in an occupational pension scheme is established in a Member State other than the Netherlands, an agreement, a trumper, or a regulation determining the pension benefits which are to be committed; and under what conditions;
-occupational pension association: an association of which professional members are members and which has full jurisdiction, whose statutory purpose consists exclusively of providing for an occupational pension scheme and where membership is not automatic arises from membership of any other organisation or from participating in an occupational pension scheme;
-competent authorities: the national authorities of Member States other than the Netherlands designated pursuant to Article 6 (g) of Directive 2003 /41/EC to carry out the tasks laid down in that Directive;
-contribution: every sum of money to be paid to a pension performer in the context of the implementation of occupational pension schemes and implementing agreements;
-special partnership pension: the entitlement to a partner pension based on the Article 68, first, second or third members , obtained by the former partner;
-foreign institution: an institution with a seat outside the Netherlands, other than a pension institution or insurer in another Member State, one of the European Communities or an institution as referred to in Article 81, second paragraph ;
-Participant: the professional person who, by virtue of an occupational pension scheme, acquires pension claims against the pension exporter;
-coverage ratio: the ratio between the ability of occupational pension schemes or occupational pension schemes and the technical provisions of an occupational pension fund;
-electronically: by means of an electronic data medium which enables the recipient to maintain the information provided on a durable basis;
-Seconded professional person: a professional person who is seconded in another Member State to work there and who, by virtue of Title II of Regulation (EEC) No 1408/71 of the Council of the European Communities of 14 June 1971 on the (i) application of social security schemes to employed persons and to their families, which move within the community (Pb EG L 149), remains subject to the legislation of the Member State of origin;
-pensioner: pensioner for whom the oldage pension has been entered;
-former participant: the professional or former professional who does not acquire pension claims under the occupational pension scheme more in relation to the pension exporter and who has retained pension claims in respect of pension claims on the basis of the pension the pension exporter;
-Capital scheme: an occupational pension scheme on a fixed capital which is converted to a pension benefit at the latest by the date of retirement;
-Member State: a Member State of the European Union and a State other than a Member State of the European Union, which is a Party to the Agreement on the European Economic Area;
-survivor's pension: a partner's pension or an orphan's pension;
-net pension: old-age pension or survivor's pension in the form of a net pension as referred to in Article 3 (1) Section 5.3B of the Income Tax Act 2001 ;
-recipient of a pension-exporter: the pension exporter to whom value is transferred in the context of value transfer;
-Our Minister: Our Minister of Social Affairs and Employment;
-old age pension: a pecunious allowance for the professional or former professional in the form of an income in the age of old age;
-transfer value: the value of the pension claims or pension rights to be transferred for the purposes of value transfer;
-transferee's transferee shall mean the pension exporter who transfers value to another pension exporter in the context of value transfer;
-partner: spouse, registered partner or partner within the meaning of the occupational pension scheme;
-spouse, registered partner or partner, former spouse, former registered partner or former partner on account of the death of the professional or former partner, a cash allowance for the spouse, registered partner or partner, Professional;
-Partner relationship: marriage, registered partnership or partner relationship within the meaning of the occupational pension scheme;
-pension: retirement pension, incapacity pension or survivor's pension;
(i) pension entitlement: entitlement to a pension not yet entered, other than agreed conditional payment;
-pensioner: a person for whom the pension has entered the pension under the occupational pension scheme;
-pension institution from another Member State: a capital-based institution, irrespective of the legal form, which has its registered office in a Member State other than the Netherlands and which is independent of any sponsoring undertaking or industry Established for the purpose of providing employment-related pension benefits on the basis of an agreement concluded as follows:
1 °. individually or collectively, between one or more employers and one or more employees or their respective representatives; or
2 °. with self-employed persons,
and that directly related work is carried out;
-pension entitlement: entitlement to a retired pension, other than agreed conditional payment;
-pension rules: the scheme established by the pension executive with regard to the relationship between the pension operator and the participant;
-pension provider: an occupational pension fund, or a contributory pension institution or insurer having a seat in the Netherlands;
-pension liabilities: obligations of pension and pension entitlements;
-premium: structural performance, fixed in cash, payable to the pension exporter and intended for the insurance of pensions and the associated costs;
-contributory pension institution: a contributory pension institution based on the Law on financial supervision in the Netherlands, the company of contributory pension institution;
-premium scheme: an occupational pension scheme for a fixed premium which is converted into a pension benefit at the latest from the date of retirement;
-Directive 2003 /41/EC: Directive No 2003 /41/EC of the European Parliament and of the Council of the European Union of 3 June 2003 relating to the activities and supervision of institutions for occupational retirement provision (PbEG L 235/10);
-separation: divorce, dissolution of marriage after separation of the table and bed, termination of a registered partnership other than by death, missing or conversion of a registered partnership into a marriage or termination of a marriage partner relationship within the meaning of the pension agreement;
-in writing: in writing on paper;
-Surcharge: an increase of:
1 °. a pension right;
2 °. a pension claim by a former participant, provided that such increase in a capital arrangement does not arise from interest or profit sharing or from a premium scheme not preflows on the basis of an investment return;
3 °. a pension claim by a participant on the basis of a benefit scheme based on the medic system or based on a fixed-rate system, provided that the increase does not relate to an increase in the pension base, the increase in the number of years to be taken into account, or an amendment to the occupational pension scheme; or
4. a pension claim by a pensioner for the benefit of his partner;
-supervisory authority: the Stichting S.A. Financial Markets or De Nederlandsche Bank N.V., each to the extent entrusted with the exercise of supervision by, or pursuant to, the Article 146 ;
-benefit scheme: an occupational pension scheme in respect of a defined benefit pension;
-implementation contract: the agreement between the occupational pension association and the pension exporter on the implementation of the occupational pension scheme;
-Obligation: compulsory participation in an occupational pension scheme on the basis of Article 5, first paragraph ;
-insurer: an insurer based on the Law on financial supervision be allowed to operate in the Netherlands with the holding of life insurer or non-life insurer;
-conditions relating to the partner relationship: prenuptial conditions, conditions of a registered partnership or conditions relating to a partner relationship within the meaning of the occupational pension scheme;
-voluntary pension scheme: the part of the occupational pension scheme to which the occupational pension scheme has the opportunity to participate, based on the occupational pension scheme;
-transfer of value: any transaction where the value of accrued pension entitlement or pension rights is used for the benefit of:
1 °. other pension claims or pension rights at the same or another pension exporter; or
2 °. same pension claims or pension rights in respect of another pension exporter;
-an orphan's pension: a pecuniary allowance for a child to whom the deceased professional or former professional as a parent was in family law or his or her child for the death of the child; Professional or former professional;
-the place where a legal person is established in accordance with its statutes or regulations or, in the case of a pension fund, occupational pension fund or pension institution from another Member State, the place where it is established in accordance with its Statute or rules is established and has its central management or, in the case of a pension institution from another Member State which is not a legal person or a natural person, the place where that pension institution or person is central management This is
2 This law and the provisions based thereon also mean the association of professional pensions: an institution which is the same as that of our Minister.
1 A benefit for a peace of mind as intended in Article 64, first paragraph, part a, of the Social Insurance Financing Act is not a pension in the sense of this law.
2 In the case of a general measure of management, rules may be imposed on the basis of which additions to a wage supplement or a follow-up allowance as referred to in Article 3 (1) are applicable. Article 60, 1st paragraph, of the Law of Work and Income to Labor who are not a disability pension as provided for in Article 1 be considered as incapacity for work as referred to in that Article .
3 The nomination for a general measure of management to be adopted under the second paragraph shall not be more than four weeks after presentation to the two Chambers of the States-General.
4 By arrangement of Our Minister, rules may be laid in respect of capital arrangements or premium schemes where the capital available on the pension date is split into a part used for purchase of a capital. directly from the temporary benefit and part which is subsequently used for the purchase of a lifetime benefit to the temporary benefit. In this Arrangement:
a. Such benefits, and related survivors ' benefits, shall be treated as a pension as referred to in Article 1 (1). Article 1 ;
b. may be determined that this pension complies with the Articles 31 and 75 ;
c. may be determined that pension performers are required to cooperate in division as described in the chapeau; and
d. may be subject to rules relating to good performance.
5 The scheme referred to in paragraph 4 shall apply only if the pension date is situated after 31 December 2008 and the capital available on the pension date has not yet been used for the purchase of a lifetime benefit.
6 Where in this law Dutch social and labour law is concerned, this at least is the Articles 1 , 2 , 19 to 23 , 28 to 39 , 44 , 45 , 48 to 64 , 66 to 103 and 105 .
7 A net annuity referred to in Article 5.16, 2nd paragraph, of the Income Tax Act 2001 is not a pension in the sense of this law.
1 The Articles 929 , 935, 1st Member , 936, second to sixth Member States , 941, fifth paragraph , 969 , 972 , 977, 2nd Member , 978 , 979 , 980, second paragraph and 983 of Book 7 of the Civil Code shall not apply to insurance contracts concluded in relation to an occupational pension scheme.
2 Reducing or expiring a benefit under an insurance contract as referred to in the first member on the basis of Article 930, third to fifth member, of Book 7 of the Civil Code is not possible, unless a participant is not satisfied with the Article 928 of Book 7 of the Civil Code defined part of the obligation to inform him of his risk. In that case, the reduction or the lapse of benefit limits itself to the risk in relation to the person referred to in the first sentence. To the extent that the first sentence is in the way of a reduction or lapse of benefit, the occupational pension fund or the insurer has a right of redress to the occupational pension association.
3 A beding as intended Article 941, 4th paragraph, of Book 7 of the Civil Code is null and void when included in an insurance contract as referred to in the first paragraph.
4 In so far as provisions of the Titles 17 and 18 of Book 7 of the Civil Code work with this law remain those provisions of Book 7 of the Civil Code external application.
The Law on financial supervision does not apply to the ratio between an insurer or a contributory pension institution and a claim or pensioner, unless otherwise provided for in this Act.
1 To the extent that a general pension fund as referred to in Article 1 of the Pensions Act (i) for the execution of one or more occupational pension schemes, a separate capacity shall be the result of, or in the case of, the Articles 1 to 34 , 36 to 105a , 109a , 115 to 118 , 120 to 214 shall be subject to a corresponding application, subject to the provisions of the general pension fund, read as follows:
2 Article 35 shall be applied mutatis mutandis subject to the provisions of the implementing agreement with a general pension fund as well as to:
(a) the terms and conditions applicable upon termination of the Implementing Agreement referred to in paragraph 1 (h);
b. the costs associated with the implementation of the occupational pension scheme and which can be deducted from a separation of assets held by a general pension fund;
c. the costs which may be charged to the premium for a separation of assets held by a general pension fund; and
d. the agreements made with a general pension fund on the quality of the service.
3 If a general pension scheme carries out an occupational pension scheme which is terminated where no professional pension association is more involved, the general pension fund shall draw up an implementing regulation which, if applicable, complies with the provisions of the Staff Regulations. require in Article 35 and the second paragraph in respect of the implementation contract.
4 Article 91 shall apply mutatis mutandis to a request from the occupational pension association to collective value transfer which aims to bring the value below to another collection circle of the same general pension fund. At or under general management measure, rules on collective value transfer as referred to in Article 91 may be laid down in the situation of an occupational pension scheme which has been terminated where no professional pension association is more involved a.
5 Article 92 shall apply mutatis mutandis in the case of a collective transfer of value by a general pension fund to another pension performer or another collection circle of the same general pension fund at the end of a collection of collections.
6 If an occupational pension fund is a general pension fund Article 92 applicable mutatis mutandis.
7 Article 110f shall be applied mutatis mutandis subject to the condition that it is read from responsibility body or body.
8 The occupational pension schemes subject to the same obligation of commitment are financial and are, for the purposes of the application of Article 123 of the Pension Act , a family of collectivity for which a general pension fund maintains a separate ability. The voluntary pension scheme is part of the same separate equity as the basic pension scheme.
9 In the case of, or under general management, detailed rules relating to the costs referred to in paragraph 2 (b) and (c) and the agreements referred to in paragraph 2 shall be set out.
1 Our Minister may make it compulsory to take part in an occupational pension scheme for one or more particular groups of professional persons if:
a. To that end an application is made by an occupational pension association; and
(b) that professional pension association represents, in the opinion of the Minister, a significant majority of the professional members belonging to the profession.
2 To be excluded from the obligation:
a. arbitral clauses as referred to in Article 1020, fifth paragraph, of the Code of Civil Procedure ;
Occupational pension schemes which do not remain within the limits set out in the Article 18a of the Law on payroll 1964 and which is not under Article 19d of that Law designated, except where and as long as the limits set out in Article 18a of that Law are based on Chapter VIII of that Act to those occupational pension schemes does not apply or is a net pension.
3 If both self-employed and self-employed professionals participate in the occupational pension scheme, only the first paragraph, part b, is satisfied if the two groups have been shown separately that the an important majority of those professional pensions.
4 For the purposes of application of paragraph 2 (b), the Articles 3.18, fourth and fifth , and 3.95, first paragraph, second sentence, of the Income Tax Act 2001 as well as the provisions based thereon mutatis mutandis.
1 The application, for the purpose of Article 5 , shall be accompanied by:
a. A statement indicating that Article 5, first paragraph, part b , it shall be fulfilled;
b. A certified copy of the statute and regulations of the occupational pension association at the time of application.
2 Where the occupational pension scheme is carried out by an occupational pension fund, the application shall also be accompanied by:
a Authentic copy of the instrument of establishment of the occupational pension fund;
b. A copy of the rules of procedure or the rules governing the occupational pension fund, certified by the Board;
c. A copy of the Implementing Convention, certified by the Board;
d. An actuarial and business technical note as referred to in Article 140 ;
e. any agreement to transfer or insurance.
3 If the occupational pension scheme is carried out by an insurer or a contributory pension institution, the application shall also be accompanied by:
a copy of the signed contract between the insurer or the contributory pension institution and the occupational retirement pension association, certified by the management of the professional pension association;
b. A copy of the signed amendment agreement, certified by the professional pension association, if there has been a change to the contract.
4 In the case of ministerial arrangements, detailed rules may be laid down in relation to the application and in respect of the documents to be attached where the application may be submitted only by electronic means. Unless, in the opinion of our Minister, there are circumstances which preclude such action.
1 As long as the commitment takes place Article 7, third and fourth paragraphs, to Article 214 and the following provisions shall apply.
2 After termination of commitment, the Article 7, third and fourth paragraphs, to Article 214 and the provisions based thereon, to the extent that they relate to the period over which the obligation to be committed took place.
3 The participants shall comply with the occupational pension scheme and the decisions based thereon.
4 If the occupational pension scheme is carried out by an occupational pension fund, the participants shall comply with the statutes of that occupational pension fund and the decisions based thereon.
An occupational pension scheme shall be implemented by:
a. A pension performer;
(b) a pension institution from another Member State which has a licence issued for that purpose as intended to Article 193 and has notified the competent authorities of the Article 193 ; or
c. An insurer with a seat outside the Netherlands, provided that that insurer is based on the Law on financial supervision in the Netherlands, the life insurer or the non-life insurer may exercise.
Implementation by a contributory pension institution may only be carried out in respect of premium schemes where the premium pension institution bears no risk.
1 Our Minister may amend the obligation to apply if an application is made by an occupational pension association which fulfils the requirements of the Article 5, first paragraph, part b .
2 Article 5, second to fourth paragraphs , and Article 6, first paragraph, part a, second paragraph, part d, and third member, part b , shall apply mutatis mutandis.
3 If the occupational pension scheme is carried out by an occupational pension fund, the application shall also be accompanied by:
(a) an authentic copy of the instrument amending the statutes if there has been an amendment of the statutes;
b. A copy of the amendments to the Regulations, certified by the occupational pension fund, if there has been an amendment to the regulations.
4 In the case of ministerial arrangements, detailed rules may be laid down for the first and second paragraphs, which may stipulate that the application may be submitted only by electronic means, unless there is a judgment of the Court of First Our Minister is in a position to do so.
1 Where an amendment to the occupational pension scheme has taken place, the occupational pension association shall send a certified copy of the occupational pension scheme within a period of two weeks after the change has been made to the occupational pension scheme. Our Minister and the Supervisor.
2 Our Minister makes a statement in the Official Gazette of the amendment to the occupational pension scheme and mentions that, within four weeks, there are views on whether or not to comply with the rules of the Court of Justice. Article 5, first paragraph, part b , can be brought forward.
3 If the views so require, our Minister shall, within eight weeks of the communication in the Official Gazette, request that the occupational retirement pension association be shown to be fulfilled Article 5, first paragraph, part b .
4 Article 5, third paragraph , Article 11 (4) , Article 12 and Article 15 shall be applicable mutatis mutandis.
1 At the request of Our Minister, the occupational retirement pension association which wishes to continue the obligation is shown to be fulfilled within eight weeks of that request. Article 5, first paragraph, part b .
2 Our Minister shall make the request, as referred to in paragraph 1, at least eight weeks before the end of five years since the date on which the last application has been found to be satisfied. Article 5, first paragraph, part b .
3 If the date on which it was last proved to be fulfilled Article 5, first paragraph, part b The following expressions
a. The date on which the obligation is imposed;
b. the date on which the obligation has been changed; or
(c) the date on which, after the request of Our Minister, referred to in the first paragraph, Article 10, third paragraph or Article 12 has been shown to be satisfied with the requirements laid down.
4 If the occupational pension association has not demonstrated within eight weeks of the application referred to in paragraph 1 that it is still met Article 5, first paragraph, part b Our Minister of Justice is in the Official Gazette.
5 Article 5, third paragraph , shall apply mutatis mutandis.
1 Eight weeks before two years have passed since the communication, intended to Article 11 (4) -Our Minister again makes a request to the House Article 11, first paragraph . If, within eight weeks of that request, the occupational pension association does not demonstrate that it is still being fulfilled Article 5, first paragraph, part b Our Minister, in relation to the professional group concerned, withdraw the obligation.
2 If only those professional persons who are employed by the professional pension association have not been shown to be satisfied Article 5, first paragraph, part b The Minister, by way of derogation from the first member, shall withdraw the obligation only in respect of that group.
1 Without prejudice Article 14 Our Minister withdraws the obligation if an application is made by an occupational pension association that meets the requirements of the Article 5, first paragraph, part b .
2 Without prejudice Article 14 Our Minister may withdraw the obligation of one or more specific groups of professional persons if:
a. To that end an application is made by an occupational pension association;
(b) that professional pension association represents, in the opinion of the Minister, a significant majority of that group or groups of professional members; and
(c) such revocation shall not have the effect of making compulsory the obligation only for gainful employment professionals.
3 The application, referred to in paragraph 1, shall be accompanied by a declaration of compliance with the first paragraph.
4 The application referred to in paragraph 2 shall be accompanied by a declaration of compliance with the second paragraph, part b.
5 Article 5, third paragraph , shall apply mutatis mutandis.
6 In the case of applications referred to in paragraph 1 and second paragraph, and in respect of the documents to be attached, the lodging of applications may be specified by ministerial procedure. Only electronic means can be done unless our Minister considers that there are circumstances which do not object to it.
1 In exceptional cases, our Minister may, of its own motion, revoke the obligation of all or some of the participants in respect of one or more of the members of the party.
2 An exceptional case is, in any event, where contributions are not made more to the person responsible for the pension scheme or if it is an occupational pension scheme as referred to in Article 4 (2). Article 5, second paragraph, part b It is concerned.
1 In a decision to withdraw the obligation, our Minister shall specify the date by which the obligation is to be withdrawn.
2 By way of derogation from Article 12 and 13 Our Minister does not withdraw the obligation in so long as there are objections to that repeal because of the protection of the rights of the participants, former participants, other persons to whom they are entitled, and pensioners.
3 At the time of the withdrawal, the Secretary of State for the protection of the rights of participants, former participants, other persons entitled to call and pension rights may be subject to rules on their rights and obligations.
4 In the decision of withdrawal, our Minister may prescribe that the occupational pension association shall submit to the supervisor a run-off plan within six months of that decision.
5 From the day of publication in the Official Gazette of the decision to repeal the obligation, no new entrants shall be admitted to the occupational pension scheme.
1 Our Minister makes a statement in the Official Gazette of:
a. An application for commitment;
b. a commitment;
c. an application for an amendment to the obligation;
d. an amendment to the obligation;
e. an application for revocation of a commitment;
f. a plan of automatic withdrawal of a commitment;
g. a withdrawal of a commitment;
h. Do not continue to take a further examination of an application.
2 In the communications referred to in points (a), (c), (e) and (f) of the first paragraph, the Secretary of State shall indicate the period within which the views against the contents of what has been communicated may be brought forward in writing to him. In the case of a ministerial arrangement, it may be stated that the submission of the view may take place only by electronic means, unless the opinion of our Minister is concerned with circumstances which may preclude such submission.
1 If the payment of premiums is continued in another Member State during the secondment in the Netherlands, the professional person seconded to the Netherlands shall be exempt from the obligation to pay contributions in the Netherlands.
2 A seconded professional person may continue to participate in the occupational pension scheme during the secondment.
1 Without prejudice Article 17 the Minister may, on application in a special, individual case, subject to application for a special, individual case for the period that the person in the Netherlands is employed in the Netherlands, that the person who is employed in the Netherlands may grant exemption from the Obligation.
2 In the case of ministerial arrangements, detailed rules may be laid down in relation to the application, which may stipulate that the application may be submitted only by electronic means, unless there is the opinion of Our Minister, there is a situation in which we are opposed.
1 Of the obligation, upon application, is granted by the pension exporter to the person who has expressed objections to any form of insurance.
2 Rules shall be laid down in respect of the first paragraph by means of ministerial arrangements. A ministerial arrangement shall also lay down rules on the effects of the exemption and on the abrogation of the derogation.
The Framework Law on self-employed administrative bodies shall not apply to the pension exporter carrying out an occupational pension scheme.
1 An occupational pension scheme is intended to be intended for self-employed professionals.
2 An occupational pension scheme shall in any event contain a basic pension scheme.
3 An occupational pension scheme may comprise more than one occupational group or be limited to a part of a profession.
1 The pension executive shall establish a pension regulation in accordance with the occupational pension scheme and the implementation contract.
2 In each case, provisions concerning the following shall be incorporated into the pension regulation:
(a) the professional group or the part of the occupational pension scheme to which the occupational pension scheme applies;
b. the way in which the pension executor deals with incoming values in the context of value transfer;
c. The height of the terms of trade and the construction selector, specified in Article 72 and 73 , and the buy-back foot intended in Article 78 ; and
d. the discount rule, for the purpose of Article 129 .
1 Exclusion from participation in an occupational pension scheme on the basis of the number of hours of exercise of the profession, the income realised, the agreed wage or the turnover of the professional pension is not permitted.
2 Exclusion from participation in an occupational pension scheme based on the age of a professional person is not allowed if the professional person is twenty-one years of age or older.
3 The acquisition of pension claims under an occupational pension scheme may, where provided for in the occupational pension scheme for a qualifying period or threshold period, be postponed for a maximum period of two months in respect of a retirement pension. Waiting periods or threshold periods are not allowed for the survivor's pension and the disability pension.
4 Each clause in violation of the first, second and third paragraphs shall be null and void.
1 The premium shall be equal to or equal to an equal percentage of the income realised, income or income realised or of the part of the turnover realised to all participants, the realised income, the realised income or income of the unit. income or income that is taken into account for the purpose of the pension calculation, it being understood that different premiums may be established for different forms of pension.
2 The first paragraph shall not apply to:
a. Premium arrangements; and
(b) premiums for voluntary pension schemes.
1 The occupational pension scheme may entail an obligation for each participant to keep records of such accounts, which shall show the information required by the person in which the pension is required for the establishment of the membership and for the purposes of establishing the Pension claims, pension rights and obligations of the participant.
2 Each participant shall grant the person responsible for the pension to inspect the accounts referred to in paragraph 1 and to the documents on the basis of which they are based, provided that the information referred to in that paragraph is direc ed.
3 Each participant shall provide, upon request, the information which the pension executor needs for the establishment of the Participant's participation and the pension rights, pension rights and obligations of that participant.
4 The person, who refuses access to the accounts and records and the provision of the information, cannot rely on any obligation of professional secrecy, even if it were imposed by law.
1 It is an occupational pension fund which is prohibited from receiving contributions from a self-employed person or professional who is established in a Member State other than the Netherlands:
a. Authorisation granted by the supervisor without a permit; and
b. without having informed the supervisor of the intention to do so, in the manner specified in Article 26 , and subject to: Article 190 .
2 For the purpose of applying the first paragraph, Article 133, fourth paragraph , Article 135, second paragraph , and the Sections 4.2 and 4.3 'contributions' shall mean the receipt of contributions for the implementation of a pension scheme originating in a Member State other than the Member State where the occupational pension fund is established.
1 An occupational pension fund shall inform the supervisor of any intention to receive contributions from a self-employed person or a professional person established in another Member State.
2 The notification provided for in paragraph 1 shall be accompanied by an indication of:
(a) the Member State in which the self-employed or professional person is established;
(b) the name of the self-employed or professional person established in the other Member State; and
(c) the main characteristics of the occupational pension scheme to be carried out for that self-employed or professional.
The occupational pension fund shall, when implementing an occupational pension scheme, apply to a self-employed or selfemployed person established in a Member State other than the Netherlands, the social and social provisions applicable to occupational pension provision. labour laws and regulations adopted pursuant to Articles 11 and 18, seventh paragraph, of Directive 2003 /41/EC must be complied with. Dutch social and labour law does not apply to the implementation of the occupational pension scheme.
The occupational pension scheme shall include:
a. benefit plan;
b. a capital settlement; or
c. a premium scheme.
The benefit, capital and premium under an occupational pension scheme shall be determined in Dutch legal tender.
The occupational pension scheme determines whether surcharges are granted and, if so, what the level of ambition is and what conditions apply to the provision of supplements.
1 Where an occupational pension scheme provides for an old-age pension, the scheme provides that that pension is to be paid in life to the pensioner, unless the old age pension provides for a benefit only to the attainment of a pension of the pensionable age referred to in Article 7a, first paragraph, of the General old-age law , or to reach the retirement age for the life-long retirement pension.
2 Any clause in violation of the first paragraph shall be null and void.
1 Where an occupational pension scheme provides for a partner pension for the benefit of a partner with whom the participant is not married or has a registered partnership, this partner shall apply to that partner as regards the method of establishing the pension scheme. partner pension the same rights and obligations as for a married or registered partner.
2 Any clause in violation of the first paragraph shall be null and void.
The acquisition of pension claims under a benefit scheme or a capital settlement occurs during the investee at least commensurate over time.
The calculation of costs under a premium scheme shall take place in proportion to the time period.
1 In the case of a reduction in the pension base of a professional, the pension entitlement accrued under the occupational pension scheme shall not be altered until the date of the reduction.
2 In the event of a reduction in the pension base, accrued pension claims remain and pension claims shall be determined in accordance with Article 66 .
3 Each clause in violation of the first or second paragraph shall be null and void.
1 The implementing agreement shall, in any event, include a system of rules on the following:
(a) the arrangements for fixing the premium payable;
b. the manner in which and time limits in which the premium payable must be met, taking into account Article 36 ;
c. the information provided by the professional person to the person responsible for the pension;
d. the procedures for non-compliance with premium commitments;
e. the procedures applicable in the drawing up and amendment of the pension regulations in connection with the conclusion and amendment of an occupational pension scheme;
f. the criteria and conditions under which payment is to be made;
g. the principles and procedures in relation to decision-making on capital deficits and capital surpluses or profit-sharing;
(h) conditions applicable upon termination of an implementation contract concluded with an insurer or a contributory pension institution. In this scheme, the interests of both the insurer and the contributory pension institution and the occupational retirement pension association shall be ensured in a balanced, actuarial and economic context, by taking into account:
1 °. the other conditions laid down in the Implementing Agreement;
2 °. the rates applied; and
3 °. the profit-sharing form.
The scheme cannot include the exclusion of collective value transfer; and
i. the criteria used by the contributory pension institution for the choice of insurer for the purchase of a pension benefit.
2 The implementing agreement shall, in so far as it has been agreed, provide for the following items of procedure:
a. in the case of a premium or refund: the conditions under which the premium is reduced or returned, the method of fixing the amount of the premium or repaying premium and its intended purpose;
(b) the possibility of a voluntary continuation of the occupational pension scheme after the termination of the profession; or
c. the rights and obligations with regard to voluntary pension schemes.
The implementing agreement shall lay down how the payment of the premiums by the professional person to the pension executor is made, and the following conditions shall be met:
(a) a professional person shall, at the latest within one month of the end of each quarter, meet the amount of the premium payable in respect of that quarter to the pension exporter;
(b) where the premium is fixed and charged on the basis of a period longer than one quarter, that period shall not exceed one year and the professional person shall, at the latest within one month of the end of each quarter, enter a fourth quarter of that period. part of the annual premium due on the basis of an estimate of the pension exporter, to the pension exporter; and
(c) the total annual premium shall be paid to the pension exporter no later than six months after the end of the calendar year.
The Article 36 those time limits shall not apply where the participation is terminated. In that case, the premium payable at the time of termination shall be paid within 13 weeks.
An occupational pension fund shall inform in writing each quarter the participants, former participants and pensioners, where there is a premium backlog of up to 5% of the total annual premium to be received by the occupational pension fund; and not also complied with or pursuant to Article 126 the minimum own funds required for the minimum.
1 An insurer informs the participants when the premium backlog makes it necessary to terminate the build-up of pension claims by releasing premium release or pension claims without premium-free value.
2 An insurer shall be able to notify the participants referred to in paragraph 1 only if it has demonstrably made an effort to collect the arrears premium.
3 The insurer may, at the earliest three months after the communication referred to in paragraph 1, terminate the establishment of pension claims by releasing premium release or pension entitlement without premium-free value.
4 The premium release referred to in paragraph 3 shall be made at the earliest at the beginning of the five months before the date of the information of the participants.
5 The coverage of the incapacity risk or mortality risk remains fully established until three months after the notification referred to in paragraph 1.
6 In the case of contributions liberalization, insurance shall be continued free of charge without the payment of a premium and interest with the pension claims. Costs, in so far as they are derived from the free premium, shall not be offset against any pension claims.
7 This Article shall apply mutatis mutandis to a contributory pension institution.
The following clause shall be inserted in an implementing contract with an insurer with a registered office outside the Netherlands, which shall be chosen in the event of the establishment or at a later date of choice for other than Dutch law:
Irrespective of the legal system chosen, the Law of compulsory occupational pension scheme shall be applicable in respect of this Implementing Agreement.
A pension executive shall be responsible for implementing an occupational pension scheme on the basis of an implementing contract.
1 A pension performer shall set up his organisation in such a way as to ensure good governance, so that in any case:
(a) is responsible to the right of claim and pension rights; and
b. Internal supervision.
2 In the case of a general measure of management, rules may be laid down in respect of the first paragraph. Those rules may relate in particular to compliance with the principles of good pension fund management in that general measure of management.
1 If a person devotes a third party to a third party, he shall ensure that the third party complies with the rules laid down in or pursuant to this Act, which shall apply to the outforerable pension scheme.
2 In the case of, or under general management, the following may:
(a) work shall be designated which shall not be subcontracted;
b. Rules shall be laid down regarding the subcontracting for the purpose of monitoring compliance with the compliance with or under this Act; and
c. rules relating to the control of risks associated with subcontracting.
1 The pension performer records the participants ' years of participation and provides information on this subject to participants and former participants.
2 In the case of a general measure of management, rules may be laid down in respect of the first member under which the periods of participation shall be those that are eligible for participation years.
1 The Employee Insurance Implementing Institute shall report the incapacity for work of a participant in the pension exporter.
2 By arrangement of Our Minister, rules shall be laid down in respect of the first member.
1 The pensioner shall provide information relating to a participant, a former participant, another person entitled to speak or to a pensioner only to the relevant person.
2 The first paragraph shall not apply where:
a. There is a legal obligation to provide data;
(b) data provision is necessary for the implementation of the occupational pension scheme;
c. Data transmission is necessary in relation to value transfer;
d. Data provision to the supervisor insofar as such data provision is necessary for the performance of its tasks imposed by or under this Act; or
(e) The provision of name, address and residence information to associations with full legal authority which, as a statutory purpose or as a statutory purpose, are responsible for representing the interests of its members as stakeholders in the event of a change in the legal framework of the occupational pension scheme, or the professional pension association which has as its sole statutory purpose the provision of the occupational pension scheme of the pension scheme.
3 By way of derogation from paragraph 1, a participant, a former participant, a member of a pensioner, or a pensioner, may authorise the holder of the pension to supply his information to a third party to be appointed by him. The pension executive shall abstain from suggestions as to the third party to be referred.
(4) Where the data referred to in paragraph 2 (b) or (e) of the second paragraph have been made, the first, second and third paragraphs shall apply mutatis mutandis to the natural or legal person to whom the data have been provided. Where the legal person, in addition to the activities in respect of which the information has been supplied, carries out other activities, the third paragraph shall be the third party designated as a third party to the extent to which the other activities are is.
1 Subject to general information, the pension execution of participants, former participants, other persons entitled to call for persons and pensioners only information about the occupational pension scheme provided by the pension exporter itself. d.
2 The pension executor carrying out an occupational pension scheme applies the same conditions to all providers of advertising manifestations in the information providers of the pension provider. These terms and conditions shall be published in a manner accessible to each other.
3 Where, in connection with the implementation of an occupational pension scheme, data provision, as referred to in Article 46, second paragraph, part b , the first paragraph shall apply mutatis mutandis to the natural or legal person to whom the information has been supplied.
1 The pension performer shall inform the participant when joining the occupational pension scheme within three months of the characteristics of the occupational pension scheme, the implementation of the occupational pension scheme and on personal circumstances that are May require action by the participant. The participant shall also be informed on the website of the pension holder and on the possibility to consult the pension register.
2 The pension executive shall inform the participant within three months of a change in the occupational pension scheme on that change and the possibility of requesting the amended pension regulation at the time of the pension execution.
3 In the case of, or under general management, detailed rules shall be laid down in respect of this Article concerning, inter alia, the information to be provided and the inclusion of data relating to the comparability of parts of the occupational pension scheme.
1 The pension performer shall provide the participant annually:
a. An indication of the pension claims acquired;
b. An indication of the value growth of pension entitlement to be charged to the preceding calendar year in accordance with Article 3.127 of the Income Tax Act 2001 and the provisions based thereon;
c. information on surcharge; and
d. information on the reduction of pension claims and pension rights on the basis of Article 129 .
2 In the case of, or under general management, rules may be laid down in respect of the declarations and information referred to in paragraph 1 and the manner in which they are provided.
1 The pension performer shall provide the participant at the termination of the investee:
a. An indication of accrued pension claims on the basis of Article 66 ;
b. Details of surcharge;
c. information that is relevant to the participant specifically in the context of termination;
d. information on conditions relating to the functioning of the pension exporter; and
e. information on the reduction of pension claims and pension rights on the basis of Article 129 .
2 In the case of, or under general management, rules shall be laid down in respect of the declaration and information referred to in paragraph 1 and the manner in which they are provided.
1 The pension executor shall provide the former participant at least once in five years:
a. An indication of his accumulated pension claims; and
b. Details of surcharge.
2 The pension performer shall inform the former participant within three months of an amendment to the surcharge policy on that change.
3 The information referred to in paragraph 1 may derogate from the provisions of the Article 60 to be made available electronically if the acquired pension entitlement is less than the one based on the pension Article 78 certain amount, unless the former participant objects to it.
4 In the case of, or under general management, rules shall be laid down in respect of the declaration and information referred to in paragraph 1 and the manner in which they are provided.
1 The pension performer shall provide the person who is a former partner and obtain a claim for a special partner pension:
a. An indication of the accrued pension entitlement to a partner pension;
b. Details of surcharge;
c. information that is of particular interest to the former partner; and
d. information on the reduction of pension claims and pension rights on the basis of Article 129 .
2 In the case of, or under general management, rules shall be laid down in respect of the declaration and information referred to in paragraph 1 and the manner in which they are provided.
1 The pension performer shall provide the former partner at least once during the five years:
a. An indication of his accrued entitlement to a partner pension on the basis of Article 52 ; and
b. Details of surcharge.
2 The pension performer informs the former partner within three months of an amendment to the surcharge policy on that change.
3 In the case of, or under general management, rules shall be laid down in respect of the declaration and information referred to in paragraph 1 and the manner in which they are provided.
1 The pensioner shall provide the person entitled to the pensioner:
a. An indication of his pension entitlement;
b. An indication of the accrued claims to the survivor's pension when the occupational pension scheme so provides;
c. Details of surcharge;
d. information on the reduction of pension claims and pension rights on the basis of Article 129 ; and
e. information which is of interest to the pensioner in the context of the pension entrance.
2 In the case of, or under general management, rules shall be laid down in respect of the declarations and information referred to in paragraph 1 and the manner in which they are provided.
1 The pension executive shall provide the pensioner annually:
a. An indication of his pension entitlement;
b. An indication of the accrued claims to the survivor's pension when the occupational pension scheme so provides; and
c. Details of surcharge.
2 The pension executive shall inform the pensioner within three months of an amendment to the surcharge policy on that amendment.
3 In the case of, or under general management, rules shall be laid down in respect of the declarations and information referred to in paragraph 1 and the manner in which they are provided.
1 The pension performer shall inform a participant prior to the participation in the voluntary pension scheme of:
a. the content of the voluntary pension scheme;
b. An indication of the regulatory requirements to be attained under the voluntary pension scheme;
c. the provision of the supplements; and
d. Reduction of pension claims and pension rights on the basis of Article 129 .
2 The list of pension entitlements to be achieved, in so far as the old-age pension is concerned, is also presented on the basis of a pessimistic scenario, an expected scenario and an optimistic scenario.
3 In the case of, or under general management, detailed rules on this Article shall be laid down, inter alia, on the calculation rules to be applied.
1 An occupational pension fund shall provide information in its management report on the cost of implementation over the reporting year, distinguishing between administrative costs of execution, the cost of asset management and transaction costs.
2 In the case of, or under general management, further rules shall be laid down in respect of this Article.
1 The pension executor shall provide the participant, the former participant, the former partner or the pensioner, upon request:
a. An indication of his accumulated pension claims, statutory pension entitlement or pension entitlement, where such information is also represented on the basis of a pessimistic scenario, in so far as the oldage pension is concerned; anticipated scenario and optimistic scenario;
b. The information relevant to him on investments; and
Information on other subjects to be determined by general management measure.
2 The pension performer shall provide the participant, the former participant or the former partner upon request with information that is specific to him, including an indication of potential capital to be reached at the pension date in the case of premium schemes Where the premium is invested and an indication of the amount of the periodic cash benefits to be purchased when using capital arrangements and premium schemes to be reached.
3 The indications referred to in paragraph 2 above, in so far as the old-age pension is concerned, shall also be presented on the basis of a pessimistic scenario, an expected scenario and an optimistic scenario.
4 The pension executor provides the former participant or the former partner upon request the information in Article 51, first paragraph , or Article 53, first paragraph .
5 In the case of, or under general management, detailed rules relating to this Article shall be laid down, inter alia, on the calculation rules to be applied.
1 The pension executor shall make available on its website for at least the participant, former participant, former partner or pensioner:
a. Information on the occupational pension scheme as referred to in Article 48 ;
b. further information on the occupational pension scheme;
c. Execution Cost information; and
d. Board report and annual accounts.
2 Where applicable, the pension executor shall make available on its website for the participant, former participant, former partner or pensioner:
a. The Declaration on Investment Principles;
b. information on the financial crisis plan;
c. information on the recovery plan or updated recovery plan;
d. the Pension Regulations; and
e. the Implementing Agreement.
3 In the management report referred to in paragraph 1 (d), an occupational pension fund shall include information on the feasibility test and the real coverage.
4 If the participant, former participant, former partner or pensioner, requests that the person concerned shall provide the information and documents referred to in paragraphs 1 and 2 either by electronic means or in writing.
5 In the case of, or under general management, further rules shall be laid down in respect of this Article.
1 The pension performer shall provide participants, former participants and pensioners who settle in another Member State with information on their pension rights and pension rights and on the possibilities for them under the pension scheme. commandments.
2 The information provided under the first paragraph shall be at least in accordance with the information provided to participants, former participants and pensioners who remain in the Netherlands.
1 The information provided by or made available by the pension exporter is correct, clear and balanced. The information shall be provided or made available in a timely way.
2 The pension performer shall promote that personal information is consistent with the information needs and characteristics of the participant, former participant, former partner or pensioner.
3 The pension executor promotes that the information gives the participant, former participant, former partner or pensioner an understanding of the options available in the occupational pension scheme and the consequences of major events for the pension The pension.
4 The information, intended in the Articles 49, first paragraph , 51, 1st Member , 53, 1st Member , and 55, 1st Member , it is provided by means of a uniform pension overview. A reference to the pension performer ' s website, the website on which the pension register is to be consulted, is included in the uniform pension summary and highlights the possibilities available to them. Article 57, first paragraph, part a It's offering.
5 In the case of, or under general management, detailed rules on this Article include, inter alia, the uniform pension overview and the provision of information by means of the uniform pension overview.
1 The pension executor shall provide the information electronically or in writing. The exchange of written and electronic information shall not exceed once a year.
2 The pension executive shall inform the participant, former participant, former partner or pensioner in writing of the intention to provide electronic provision.
3 If the participant, former participant, former partner or pensioner objects to electronic provision, the person responsible for the pension shall provide the information in writing.
4 In the case of or under general management measure, detailed rules may be laid down in respect of this Article.
1 The person responsible for the pension may provide the information in writing, as provided for in the Articles 49 to 55 , the last known address of the participant, former participant, a pensioner or a former partner shall be held to the last time.
2 If this address appears to be incorrect, the pension performer shall consult the basic registration persons on the address of the participant, former participant, a pensioner or a former partner.
(3) Where the cost of the pension is incurred as a result of activities arising from the failure of the participant, former participant, a pensioner or a former partner to change his address in respect of a change of address, inform, the pension executor may charge these costs, but may not directly deduct these costs from the benefit.
4 If the registered address for the electronic provision of information proves to be incorrect, the person responsible for the provision of the pension shall provide the information in writing.
1 There is a pension register, furnished and maintained by the Pension exporters, which aims to provide clear and comprehensible means to the person entitled to speak or to provide the pensioner with information on his/her own to consult pension entitlements and pension rights, where such information is also reflected, in so far as the oldage pension is concerned, on the basis of a pessimistic scenario, an expected scenario and an optimistic scenario. The pension register also aims to provide an insight into the height of the pension to be reached, the choices regarding the pension and the consequences of these choices and of important events on the retirement pension or the pensioner. Pension entitlements and pension rights within the meaning of this Article are also defined as entitlement to a retirement pension and entitlement to a retirement pension on the basis of the pension rights of the Member States. General Old-age Law .
2 The pension performer shall, at the request of the entitled or the pensioner, provide timely data relating to pension claims and pension rights through the pension registry.
3 The Social Insurance Bank, mentioned in Chapter 6 of the Act implementing organisation of work and income , at the request of the person entitled to the person entitled to speak or to the pensioner, shall provide information on periods of insurance and a claim based on old-age pension rights and entitlement to a retirement pension on the basis of the General Old-age Law by means of the pension register.
4 The data provided under the second and third paragraphs by the pension register shall be used within that framework only for the purpose specified in the first paragraph.
5 An institution to be established by Our Minister shall develop and manage the pension register and shall ensure the timely processing of the data referred to in the second and third paragraphs and the proper functioning of the pension register.
6 The institution referred to in the fifth paragraph shall be editorial within the meaning of the Personal data protection law for processing the data referred to by the pension exporters and the Social Insurance Bank, in Chapter 6 of the Act implementing organisation of work and income , by means of the pension register.
7 The institution referred to in paragraph 5 shall, in relation to its role as an editor referred to in the sixth paragraph, adopt rules laying down rules for the development and management of the pension register. In any case, this Regulation shall lay down rules on the data to be supplied, the manner in which such data is provided and the financing and security of the pension register.
8 The Rules of Procedure and any amendments thereto shall be subject to the approval of our Minister.
9 What in the case of or under Chapter 6 the application of this Article by the institution of the implementation of this Article shall apply mutatis mutandis to the implementation of this Article by the institution specified in the fifth paragraph.
10 In the case of, or under general management, detailed rules on this Article shall be laid down, inter alia, the scenarios, the updating of the data to be provided, the inclusion of data relating to the choices in respect of the choices to be provided. of the pension and the consequences of these choices and of important events on the pension and the phasing out of the inclusion of this data.
1 In carrying out a premium scheme with investment freedom, the investor shall be responsible for the investments and shall act accordingly Article 130 .
2 The pension executive shall provide the participant and the former participant with the possibility to assume responsibility for the investments.
3 If the participant or the former participant has taken over responsibility for the investments, the pension performer shall advise the participant or the former participant on the spread of the investments in relation to the duration of the period as a retirement date, where the investment risk becomes smaller as the retirement date approaches.
4 The pension executor investigates at least once a year or the
the participant or former participant's investments are located within the limits set on the basis of the third paragraph and informs the participant and the former participant thereof.
5 Section 4.2.3 of the Financial Supervision Act shall apply mutatis mutandis to the premium agreements referred to in this Article where the participant or former participant has taken over responsibility for the investments.
6 In the case of or under general management measure, rules may be laid down in respect of this Article.
The pension exporter shall pay the pension under a pension right at the request of the pensioner in a Member State of the European Union other than the Member State in which that pension executor is established, with transaction costs on the pension Pension allowance may be deducted under the pension scheme.
1 A pensioner may carry out a voluntary continuation of the occupational pension scheme for the former professional member if the voluntary continuation for a period of not more than three years from the termination of the appeal It lasts.
2 By way of derogation from the first paragraph, a period of 10 years shall be applicable to the extent to which the former professional in question, following the termination of the profession, enjoys, during that period, a profit from an undertaking as referred to in Article 3 (1) of the Article 3.8 of the Income Tax Act 2001 .
3 The period referred to in the first paragraph may be waived if the termination of the action of that participant is caused by incapacity for work. The period during which a voluntary continuation may be carried out shall not exceed three years or the duration of the incapacity for work if it is longer.
4 The participant that wishes to continue voluntarily does so within nine months from the termination of the appeal, a request to that effect from the pension exporter.
5 The voluntary continuation shall begin no later than 15 months after the termination of the appeal. Article 22, third paragraph , does not apply to the period from the termination of the appeal until the start of the voluntary continuation.
1 Upon termination of the investee, the former participant shall retain the pension claims accrued to that point in the case of benefit or a capital settlement. This pension entitlement must be fully financed at the time of termination. In the case of premium release on the basis of Article 39, fourth paragraph This will be taken into account in the determination of the claims accrued.
2 In the case of a premium scheme, the determination of pension entitlements shall, upon termination of participation, be carried out as follows: the capital resulting from the premiums made available up to that point shall be:
a. invested up to the retirement date;
b. used for the purchase of an insured capital available at the retirement date; or
c. used for an insured lifetime benefit from the retirement date, whether or not in combination with a survivor's pension.
3 If the design of the premium scheme is such that the premium made available directly, and not only at the end of the holding, is used for a benefit or capital, the first paragraph shall apply.
4 Participants and other persons entitled to employment who move to another EU Member State after the termination of the participation in an occupational pension scheme shall retain their pension entitlement to the same extent as participants and others. persons who continue to participate in the Netherlands at the end of their participation.
5 If the pension scheme provides for a partner pension on a risk basis, the participant, who shall be entitled to a benefit on the basis of the pension after termination of the holding Unemployment law entitlement to a partner pension for the benefit of his partner during the period of receipt of the benefit. The amount of the partner pension is determined as if the same pension would have been agreed on build-up, taking into account the partner pension acquired on the basis of Article 73 . This paragraph shall apply mutatis mutandis to the participant, who shall be entitled to unemployment benefits of his country of residence after the termination of the participation.
If the pension scheme provides for a partner pension, the inclusion of unpaid leave to a maximum of 18 months by the participant during the investee does not affect the amount of the pension coverage under the partner pension.
1 If a participant ' s partner relationship ends through separation, the former partner of the participant obtains such a claim to a partner pension if the participant would have retained for the benefit of that former partner if at the time of the event the partner's relationship has been met. His participation would have ended.
2 If a former participant's partner relationship ends by separation, and the former participant has retained a partner pension in the event of termination of the investee for the benefit of that partner, entitlement to the former partner shall be based on the former partner's pension. of the former participant.
3 If the partner relationship of a pensioner ends through separation, and the pensioner has retained a pension entitlement for that partner when entering the oldage pension, he/she shall be entitled to the former Partner of the pensioner.
4 The first, second and third paragraphs shall not apply where the partners agree on conditions relating to the partner relationship or a written agreement with regard to the separation. These conditions or agreements are valid only if the person responsible for the pension has declared his willingness to accept it and is prepared to cover a risk arising from the derogation or the level of the benefit to apply.
5 A former partner with a right to a special partner pension referred to in the first, second or third members, shall have the right to dispose of it to an earlier or subsequent partner of the deceased participant, former participant or pensioner, provided that:
(a) the pension exporter is prepared to cover any change in risk resulting from that transfer;
b. the estrangement is irrevocable; and
c. This is agreed by notarial past deed.
6 If, after application of the first or second paragraph, the former partner dies before the participant or former participant dies, the entitlement to the partner pension from the time of death of the former partner shall be returned from the pension rights of the participant or former participant referred to in paragraphs 1 and 2, in so far as this is defined in the occupational pension scheme in question.
1 If an old-age pension entitlement of a pensioner who has not been a former participant is increased by means of a supplement, the old-age pension entitlement of a pensioner who has been a former participant shall be the same increased if they have taken part in the same occupational pension scheme.
2 Where a right to a partner's pension of the partner of a deceased pensioner who has not been a former participant is increased by means of a supplement, the partner pension rights shall be:
a. For the benefit of the partners of deceased pensioners who have been former participants;
b. For the benefit of the partners of deceased former participants;
c. for the benefit of the partners of deceased participants; and
d. of the former partners with a special partner pension;
increased to the same extent, provided that these rights arise from the same occupational pension scheme as that of the deceased pensioner who has not been a former participant.
3 If an old-age pension entitlement is increased by means of a supplement, the entitlement to an old-age pension from a former participant who participated in the same occupational pension scheme shall be increased to the same extent.
4 If a pension entitlement of a pensioner who has not been a former participant is increased by means of a supplement, the partner pension entitlement shall be:
a. for the benefit of the partner of a retired person who has been a former participant;
b. for the benefit of the partner of a former participant; and
c. of the former partner of the former participant with a special partner pension;
increased to the same extent, provided that such claims result from the same occupational pension scheme as that of the pensioner who has not been a former participant.
5 No distinction shall be made between partners in the granting of supplements to a partner pension.
For the purposes of this Article, reference shall not be made to the employee as referred to in Article 3 (1). Article 1 (g) of the Privatisation Act FVP which is entitled to a contribution from the Foundation for Continuation Pension Insurance.
A claim against a pensioner shall not be entitled to a benefit on the life of the pensioner.
On a pension claim or a pension entitlement that is an equalisation spouse or registered partner on the basis of Article 5 of the Settlement of pension rights in the event of separation acquires, are the Articles 69 , 73 , 82 to 85 , 87 , 88 and 93 to 97 not applicable mutatis mutandis.
1 Where an occupational pension scheme provides for the establishment of an old-age pension and a partner pension, the occupational pension scheme shall offer to the participant or former Participant in respect of periods of construction from 1 January 2006, regardless of his civil status, the right in any event from the date on which the oldage pension goes into or may enter, instead of choosing a partner's pension for one of the following changes to the old age pension:
a. A higher retirement pension;
b. A previous old-age pension; or
c. a higher and an earlier old-age pension.
2 The first paragraph shall not apply to the claim of special partner pension of the former partner.
3 If there is no right to the discretion referred to in paragraph 1 in the occupational pension scheme, the participant or former participant has the right to choose one of these options.
4 The pension executive shall ensure that no distinction is made when using the right of choice between men and women by establishing a rate of barter or positive choice.
5 The pension executive shall ensure that, when establishing an exchange rate or a positive check rate, the requirement of collective actuarial equivalence is satisfied, which implies that the collective actuarial value of the old age pension, Referred to in the first paragraph, chosen instead of the partner pension referred to in paragraph 1, irrespective of the date on which the choice is made, is at least equivalent to the collective actuarial value calculated on the same basis of that partner pension.
6 The choice referred to in the first or third paragraph shall require the consent of the beneficiary partner for the partner pension referred to in the first paragraph.
7 The fourth and fifth paragraphs shall apply to pension claims built up from 1 January 2007.
8 Where, for the purposes of the first paragraph, pension claims are accrued as a result of a premium-free continuation of such pension claims, the first paragraph shall apply if the right to that contribution is to continue to apply arose on or after 1 January 2006.
9 By way of derogation from the seventh paragraph, the fourth and fifth paragraphs may apply to pension claims accumulated before 1 January 2007 if agreed to in the pension scheme.
10 Any clause contrary to this Article shall be null and void.
11 In the case of, or under general management, rules shall be laid down with regard to the first to fifth members.
1 Where an occupational pension scheme provides for an old-age pension, the participant or former participant has the right to choose, instead of a retirement pension or a part of the old age pension, for a partner pension, in any case:
a. at the termination of the investee; and
(b) as from the date on which the oldage pension starts or may enter into effect;
Where the amount of the partner pension is not more than 70% of the old age pension following the rest period.
2 Where an occupational pension scheme provides for an old-age pension, the pension performer shall, by default, provide the participant in the event of termination of the holding and, in the last year, for the starting age pension, mentioned in the First member, to.
3 The pension executive shall ensure that no distinction is made in the use of the right of choice between men and women by establishing a rate of barter or positive selector.
4 The pension executive shall ensure that when establishing an exchange rate or a positive check rate that the requirement of collective actuarial equivalence is satisfied, which implies that the collective actuarial value of the partner pension is to be determined in the first paragraph, which shall be chosen instead of the old age pension referred to in paragraph 1, irrespective of the date on which the choice is made, is at least equivalent to the collective actuarial value of the person calculated on the same basis of that old age pension.
5 In the case of, or under general management, rules shall be laid down concerning the content of the option, the manner in which the option is offered and the collective actuarial equivalence referred to in the fourth paragraph.
6 The possibility set out in paragraph 1 shall not apply to the part of an old-age pension to which a right to payment is referred to in the Article 2 of the Act Settlement pension rights in case of separation .
7 If the participant or former participant fails to respond within the period prescribed by the pension exporter to the choice of choice offered to him under the second paragraph in the last year before the retirement pension, the In the case of a pension scheme for the purpose of equipping the retirement pension in a partner pension, if:
(a) the occupational pension scheme does not provide for a entitlement to a partner pension from the date on which the oldage pension starts; and
b. The participant or former participant is married or has a registered partner relationship.
8 The occupational pension scheme shall determine the ratio between old-age and partner pension after being rested as referred to in the seventh paragraph.
9 If the rest, referred to in the seventh paragraph, would result in an annual age pension being lower than the one on the basis of Article 78 The amount of the old-age pension and the amount of the pension shall be adjusted in such a way as to make the old age pension more than the amount determined in accordance with Article 78.
10 Where an occupational pension scheme provides for a partner pension on a risk basis, the occupational pension scheme may provide for the seventh paragraph, introductory sentence and subparagraph (b) to apply mutatis mutandis when the participation is terminated. The eighth and ninth paragraphs shall apply.
1 If the occupational pension scheme provides the opportunity for the participant or former participant to:
a. instead of choosing a certain type of pension in whole or in part for a different kind of pension, than the pension, intended in the Articles 72 and 73 ;
(b) to delay or postpone the date of commencement of the retirement pension;
(c) to vary the amount of the old age pension; or
d. of a choice other than those specified in the preceding sections,
ensure that the pension executor does not distinguish between men and women by establishing a rate of trade or building selector per choice of choice that meets the requirement of collective bargaining when the option is used. Actuarial equivalence.
2 When an option referred to in paragraph 1 is used, consent shall be required of the partner who is the beneficiary of a partner pension if its height is reduced by the use of the option.
3 The first paragraph shall apply to pension claims built up from 1 January 2007.
4 Where, for the purpose of applying the first paragraph, pension claims are accrued as a result of a premium-free continuation of such claims, the first paragraph shall apply if the right to that contribution is to continue. arose on or after 1 January 2006.
5 By way of derogation from paragraph 3, the first paragraph may apply to pension claims built up before 1 January 2007, if agreed to in the occupational pension scheme.
6 In the case of, or under general management, rules shall be laid down in respect of the first paragraph.
1 The amount of a pension may vary from one entry point of view, provided that:
a. The lowest benefit does not exceed 75% of the highest benefit; and
b. The degree of variation shall be determined no later than the effective date of the pension.
2 For the purposes of the first paragraph, the period between the date of commencement of the pension and the attainment of the retirement age referred to in Article 2 shall continue to apply in the period between the date of commencement of the pension and Article 7a, first paragraph, of the General old-age law , from the benefit, the part corresponding to the amount in question to be paid out in the Article 18d, third paragraph, of the Law on Wage Tax 1964 .
1 Disposition or any other act, by which the person entitled to a person entitled to a pensioner or pensioner is entitled to his or her pension claims or pension rights to another is null and void, unless:
a. pledge is made for the provision of security for obtaining deferral of payment as intended in Article 25 (5) of the Invording Law 1990 ;
b. Alienation occurs on the basis of Article 68, fifth paragraph ;
c. Settlement takes place on the basis of the Separation of pension rights law in case of separation ;
d. In the context of a settlement of pension rights in the event of a divorce, instead of the pensioner or his former partner, respectively, his partner is designated as a beneficiary for the whole or part of the pension; old-age pension, provided that the pension scheme agrees to it; or
e. in the context of a settlement of pension rights in the event of divorce, the value of the whole or part of the old age pension of the person entitled to the pensioner or pensioner shall be used in the same pension scheme for a pension retirement pension on the life of his former partner and his partner respectively, provided that the pension scheme agrees to the latter.
2 A power of attorney to claim benefits under a pension right, under whatever form or name granted, is always revocable.
1 Purchase is only possible in at or under the Articles 78 to 80a such situations.
2 Any clause contrary to this Article shall be null and void.
1 The pension executive shall have the right to purchase from a former participant at the earliest two years after the termination of the holding, if, on the basis of the entitlement to be acquired until the date of termination, he/she shall be entitled to purchase pension claims from a former participant. old-age pension will be less than € 465.94 per year, on an annual basis on a regular basis, unless:
a. This right of purchase in the occupational pension scheme and the implementing contract is limited or excluded; or
b. The former participant has started a value transfer procedure within two years of the termination of the investee.
2 If the regular starting date of the oldage pension lies before the expiry of the period of two years specified in paragraph 1, the pension exporter shall have the right to benefit from the commencement of the retirement pension. to purchase old-age pensions and any other claims for the benefit of the pensioner or his survivors, if the retirement pension on the effective date is less than € 465,94 per year.
3 The person who wishes to make use of the right referred to in paragraph 1 shall inform the former Participant of its decision on this matter within six months of the end of the two-year period after the termination of the participation and on the date of the to the payment of the surrender value within that six-month period.
4 The person who wishes to make use of the right referred to in paragraph 2 shall inform the pensioner of his decision on this matter within six months of the date on which the pension is taken up and the payment of the surrender value within a period of six months from the date on which the pensioner is to be paid. that period of six months.
5 The pensioner shall make available to the former Participant or the pensioner the surrender value of the pension claims, with the exception of the surrender value of a special partner pension which is made available to the pension scheme. Former Partner.
6 The pension exporter shall pay the benefit on the day of expiry of the claims or rights in connection with the purchase.
7 The pension executor may purchase from the period of two years and six months after the period of 2 years referred to in the third paragraph if:
(a) the former participant or pensioner agrees; and
(b) the annual rate of the old age pension is lower than the limit referred to in paragraph 1 of that year by 1 January of that year.
8 The amount referred to in paragraphs 1 and 2 shall be adjusted each time from 1 January on the basis of the Consumer Price Index All Households, as calculated by the Statistical Office of the European Communities. The change shall be determined by the percentage change which that index has undergone in October preceding the month of October of the preceding year preceding the adjustment. The amended amount shall be published by or on behalf of Our Minister in the Official Gazette.
9 The pension executive shall ensure, with regard to periods of construction, from 1 January 2007, when determining the surrender value by establishing a purchase rate that does not differentiate between men and women where the value of the purchase price is satisfied. to the requirement of collective actuarial equivalence.
10 Any clause contrary to this Article shall be null and void.
11 In the case of, or under general management, detailed rules may be laid down for determining the surrender value referred to in the sixth paragraph.
12 If the survivor's pension is intended to be purchased by applying this Article on or after the regular starting date of the retirement pension, and the date on which the pension is intended to be purchased, is before or on the date on which the oldage pension is based on the date on which the pension is to be paid. land of the General Old-age Law Then the former participant has the right to choose that the old age pension to which the purchase relates starts on the first day of the month following the date on which the oldage pension under the General Old Age Pensions Act is based. is entering. The pension executor shall purchase at the moment the oldage pension from which the purchase is paid starts. Article 74, first paragraph , shall apply mutatis mutandis.
1 The pensioner shall have the right to purchase a right to a partner pension or an orphan's pension for the benefit of the survivors of the same participant, former participant or pensioner, if the benefit of the pension is to be paid by the person concerned. retirement or orphan's pension on an annual basis at the effective date less than the one based on Article 78 certain amount, unless this right of sale in the occupational pension scheme and the implementation contract is limited or excluded.
2 The person who makes use of the right referred to in paragraph 1 shall inform the existing person within six months of the effective date and shall make payment of the surrender value to the existing one within that period.
3 The pension performer may purchase the partner pension or orphan's pension after the period referred to in the second paragraph if:
a. The naexisting agrees to it; and
b. if the amount of the partner pension or orphan's pension is lower on an annual basis as of 1 January of that year than the amount of the partner's pension on an annual basis Article 78 Determined amount.
4 Article 78, sixth and ninth to eleventh members , shall apply mutatis mutandis.
1 The pension exporter has the right to purchase a special partner pension from the former partner, if the contribution of the partner pension on an annual basis to the effective date will be less than the date on which the pension is based. Article 78 certain amount, unless this right of sale in the occupational pension scheme and the implementation contract is limited or excluded.
2 The person who makes use of the right referred to in paragraph 1 shall inform the former partner of the matter within six months of the date of the separation and shall make payment of the surrender value to the former Member State within that period. partner.
3 The pension executor may buy off after the period referred to in paragraph 2 if:
(a) the former partner agrees; and
b. if the annual amount of the partner pension is lower on an annual basis as of 1 January of that year than it is based on Article 78 Determined amount.
4 Article 78, sixth and ninth to eleventh members , shall apply mutatis mutandis.
1 The person responsible for the pension scheme shall be responsible for the purchase of the share of pension claims:
a. which, at the time immediately preceding the date of commencement of the pension, goes beyond the limits specified in the Articles 18a, seventh paragraph , 18b, seventh member , 18c, fifth and sixth Member , and 18th, 4th Member, of the Law on the Pay Tax Act 1964 , subject to the requirements of the articles 18d, first paragraph, parts a, b, d and e , 38i , 38l and 38m of that law ; or
b. that at the time immediately preceding the date on which the participant or the former participant ceases to be a taxable person at the time above the limits specified in subparagraph (a) above.
2 A pension executive is required to pay for a pension on the request of the entitled to a pension for the part of the pension entitlement which goes beyond the limits set out in the pension scheme. Chapter IIB and VIII of the Law on Earnings Act 1964 . The first sentence shall not apply in respect of a net pension, unless it applies to: Art. 5.17th, Fifth paragraph, part a, of the Income Tax Act 2001 .
3 For the purposes of this Article, the Articles 3.18, fourth and fifth , and 3.95, first paragraph, second sentence, of the Income Tax Act 2001 where the occupational pension scheme is attended by participants who are not regarded as an employed person within the meaning of the occupational pension scheme, by analogy Act on payroll tax 1964 .
4 The surrender value shall be made available to the participant or former participant by the pension exporter, with the exception of the surrender value for a special partner pension made available to the former partner.
5 The pension executive shall ensure the determination of the surrender value by establishing a purchasing rate that does not differentiate between men and women in respect of which the requirement of collective actuarial equivalence is met.
6 The fifth member refers to pension claims built up from 1 January 2015, unless the occupational pension scheme has agreed that the fifth member also relates to pension claims built up prior to that date.
7 The previous members shall apply mutatis mutandis to pension claims as referred to in the Articles 38d , 38th and 38f of the Law on payroll 1964 .
8 Any clause contrary to this Article shall be null and void.
9 In the case of, or under general management, rules may be laid down for the fixing of the surrender value.
1 For the application of the Articles 82 to 100 shall be understood to be the recipient of a receiving pension scheme:
1 °. a pension fund as referred to in Article 1 of the Pensions Act ; and
2 °. The Notarial Pension Fund Foundation, referred to in Article 113a, first paragraph, of the Law on Notation .
2 By arrangement of Our Minister, institutions may be designated as to whom a pension performer has an obligation to transfer of value.
3 Value transfer is only possible in the in Articles 82 to 100 such situations.
4 For the application of the Articles 82 to 100 Under an occupational pension fund acting as a recipient of a pension scheme, a pension fund as defined in Article 1 of the Pensions Act or the Foundation Notarial Pension Fund, referred to in Article 113a, first paragraph, of the Law on Notation .
1 The holder of the pension shall be obliged to transfer the transfer value of his pension claims after a request by the former participant to transfer the value of the pension if:
a. Individual termination of the investee; and
b. that value transfer is intended to enable the former participant to acquire pension claims from the recipient pension executive of the new occupational pension scheme or employer;
unless there is any of the in Articles 83 , 83a and 84 defined situations.
Where the application of the former participant to value transfer is concerned, the transfer of value of this partner pension shall also require the partner who is the beneficiary to receive the transfer of value for the partner pension. If the request of the former participant in value transfer is net pension for the transfer of value of this net pension, it also requires the receiving pension operator to implement a system pension scheme.
2 The receiving pension exporter is obliged to use the transfer value for the acquisition of pension claims for that participant, following a request for transfer of value from a participant.
3 The obligation of the transferring pension exporter to transfer the value directly and the obligation of the receiving pension executor to use the value arises if the participant in question after the commencement of the acquisition of pension claims in the pension scheme carried out by the receiving pension scheme has asked for his pension claims to be made to the receiving pension exporter and thereafter the transfer request shall be made to the recipient pension exporter.
4 The receiving pension executive shall ensure that the actuarial value of the pension claims to be acquired by the participant is at least equal to the value of the pension claims to be transferred on the same basis.
5 The transferee and the receiving pension operator shall not charge any costs to the former participant in the context of the value transfer.
6 Any clause contrary to this Article shall be null and void.
7 In the case of, or under general management, rules are laid down in respect of the conditions and requirements to be set, the calculation of the transfer value, the value of the transfer value to be acquired Pension claims, as well as the procedures to be followed.
The Article 82 The transfer of value does not apply if, after the transfer of value, the legislation of a State other than the Netherlands applicable to the occupational retirement provision is applicable to the transferred pension claims and the possibilities of purchase of the value of the transferred pension claims after the value transfer is more extensive than on the basis of this Act.
The Article 82 The obligation to transfer shall not be subject to the following:
(a) the transferring or receiving pension scheme is an occupational pension fund which, in view of the policy coverage ratio, is no longer fully covered by values; or
(b) the transferor or receiving pension provider is an insurer:
1 °. to which the emergency procedure as referred to in Article 3:160 of the Financial Supervision Act , applies; or
2 °, which is bankrupt.
1 In the case of a general measure of administration, rules may be laid down on the temporary containment of the Article 82 'obligation to transfer' in relation to additional contributions from the employer.
2 The nomination for a general measure of directors to be adopted under paragraph 1 shall not be made earlier than four weeks after the draft has been submitted to both Chambers of the States General.
The Article 82 and 99 The obligation to transfer shall not apply in respect of pension claims if the participation has ended before 1 January 2006.
1 If the Article 83 mentioned circumstances no longer apply, revive the in Article 82 the obligations referred to by the transferee and the recipient of the transferee.
2 An overbearing pension performer in the period in which the Article 83 the circumstances referred to in the relevant circumstances apply to him having received requests for value transfer, informs, when these circumstances are no longer applicable, all participants who have become a participant during that period and the person concerned transferability of beneficiaries of the possibility of transfer of value.
3 A receiving pension exporter who is in the period in which the Article 83 the circumstances referred to above have been subject to the transfer requests, informs when those circumstances are no longer applicable, all participants who have made a request for the transfer of value during that period; and the transfer of value to the transferors concerned on the possibility of transferring value.
1 If in the in Article 82 the situation does not have a value transfer obligation because:
a. The participant has not complied with one in the general measure of governance on the basis of Article 82, seventh paragraph , provided that a statement may be requested within a period of time; or
b. refers to the Article 84 said situation;
The pension executor shall be responsible for the transfer of value if the value of the pension is satisfied. Article 82, first paragraph and fourth member specified conditions.
2 If in the in Article 82 the situation does not have a value transfer obligation, because there is no individual termination, the pension executive shall be entitled to transfer the value if:
a. to be met by the Article 82, first paragraph, part b, second and third sentences, and fourth member , referred to above;
b. The transferee and the receiving pension execs to whom a group of former participants request the transfer of value are made shall have reported in writing to the supervisor; and
c. Within three months of the notification, the regulator has not imposed a transfer of value ban on one of the two pension holders.
3 If the financing of the claims of the former participant in the transferring pension executor has not yet been completed in accordance with Article 66 the pension executor, despite its lower value and the resulting lower pension claims, may transfer the value of the pension if the former participant and his partner agree in writing, and provided that they do not is of the Article 84 That situation.
4 If in the in Article 82 the situation does not have a duty to transfer the value of the asset, as it is the situation of Article 83a the said situation shall be the responsibility of the person responsible for the transfer of value if:
a. shall be fulfilled at the time of Article 82, first and fourth paragraphs , mentioned conditions; and
(b) The employer is willing to pay the additional contributions.
1 The holder of the pension is obliged to use the right of choice in accordance with the right of option, at the request of the participant or former participant, to use the value of his pension claims in accordance with the rules of procedure. Articles 72 and 73 or the options according to Article 74 .
2 The pension performer shall not charge any costs to the participant or former participant in the context of the transfer of value.
1 An occupational pension fund shall be empowered to claim, at the request of the participant, former Participant or any other person entitled to speak, the value of his pension claims arising from a capital arrangement or a premium scheme which provides for the benefit of a capital to be used, at the date of retirement, by transferring directly to another pension executor, by the retirement date, if:
(a) the occupational pension scheme provides;
b. the transfer value is determined by the transferring occupational pension fund in such a way that the pension rights to be acquired for men and women are equal to the requirement of collective actuarial equivalence on the basis of the same foundations are fulfilled; and
If the receiving pension scheme is an occupational pension fund, the participant, former Participant or any other entitled already has pension claims in respect of that occupational pension fund.
If the request of the participant or former participant to value transfer is concerned, the value transfer of this partner pension shall also require the partner to be the beneficiary of the partner pension with the value transfer. agrees.
2 The first paragraph, part b, shall apply to pension claims built up from 1 January 2007.
3 Where, for the purposes of the first paragraph, pension claims are accrued as a result of a non-contributory continuation of such claims, paragraph 1 (b) shall apply if the right to that premium is to be granted free of payment of such claims. the continuation arose on or after 1 January 2006.
4 By way of derogation from paragraph 2, the conditions set out in paragraph 1 (b) may apply to pension claims built up before 1 January 2007, if this is agreed in the occupational pension scheme.
5 Any clause contrary to this Article shall be null and void.
6 In the case of, or under general management, detailed rules may be laid down for the determination of the transfer value.
1 The insurer is required to make, at the request of the participant, former participant or other party entitled to the value of his pension claims arising from a capital arrangement or a premium scheme that provides for the payment of a to apply capital at the retirement date to transfer directly to another pension executor, by the retirement date, if:
a. the transfer value is determined by the transferring insurer in such a way that the pension rights to be acquired for men and women are equal to the requirement of collective actuarial equivalence on the basis of the same foundations are fulfilled; and
(b) if the receiving pension scheme is an occupational pension fund, the participant, former Participant or any other entitled already has pension claims in respect of that occupational pension fund.
If the request of the participant or former participant to value transfer is concerned, the value transfer of this partner pension shall also require the partner to be the beneficiary of the partner pension with the value transfer. agrees.
2 The first paragraph, part (a), shall apply to pension claims built up from 1 January 2007.
3 Where, for the purposes of the first paragraph, pension claims are accrued as a result of a premium-free continuation of such claims, paragraph 1 (a) of that paragraph shall apply where the right to that premium is to be granted free of benefit. the continuation arose on or after 1 January 2006.
4 By way of derogation from paragraph 2, the conditions set out in paragraph 1 (a) may apply to pension claims built up before 1 January 2007, if this is agreed in the occupational pension scheme.
5 Any clause contrary to this Article shall be null and void.
6 In the case of, or under general management, detailed rules may be laid down for the determination of the transfer value.
1 The premium pension institution is required to transfer the value of the pension claims of the participant, former participant or other entitled to the date of conversion of the claims into a pension benefit directly to a by- the insurer designated by the premium pension institution.
2 By way of derogation from the first paragraph, the premium pension institution shall, at the request of the participant, be a member of the participant or a participant or other entitled to transfer the value of his pension claims directly to a person who is a member of the pension institution. Pension executor designated by the Participant, former Participant or any other person entitled to a voice. The following conditions shall apply:
a. Where the defined benefit pension fund designated by the participant, former member of the participant or other entitled to speak, is an occupational pension fund, the participant, former participant or other entitled already has pension claims in respect of that pension fund; and
b. The receiving pension executor uses the same method as the contributory pension institution to comply with the requirement of equal treatment for men and women.
If the request of the participant or former participant in the transfer of value, the value transfer of this partner pension is also required, that the partner who is the beneficiary for the partner pension with the transfer of value is required agrees.
3 The transfer value is determined by the contributory pension institution in such a way that the pension rights to be acquired for men and women are equal to the requirement of collective actuarial equivalence on the basis of the same Basic principles are met.
4 The third paragraph shall apply to pension claims built up from 1 January 2007.
5 In so far as pension claims are accrued as a result of a premium-free continuation of such claims, the third paragraph shall apply where the entitlement to that premium-free continuation arose on or after 1 January 2006.
6 By way of derogation from paragraph 4, the conditions set out in paragraph 3 may apply to pension claims built up before 1 January 2007, if agreed in the occupational pension scheme.
7 Any clause contrary to this Article shall be null and void.
8 In the case of, or under general management, detailed rules may be laid down for the determination of the transfer value.
1 Without prejudice to: Articles 88 , 89 and 89a The pension executive shall be empowered to claim, at the request of the participant, former participant or other party to whom he is entitled, the value of his pension claims arising from a capital arrangement or a premium scheme at the date of conversion of the pension. directly transfer claims in a pension benefit to another pension executor if:
(a) the occupational pension scheme provides;
(b) transfer value to be determined by the transferring pension exporter in such a way that the pension rights to be acquired for men and women are equal to the requirement of collective actuarial equivalence on the basis of the same foundations are fulfilled; and
If the receiving pension scheme is an occupational pension fund, the participant, former participant or other person entitled to the occupational pension fund already has claims to that occupational pension fund.
If the request of the participant or former participant to value transfer is concerned, the value transfer of this partner pension shall also require the partner to be the beneficiary of the partner pension with the value transfer. agrees.
2 Article 88, second to sixth paragraphs , and Article 89a, second paragraph, part b , shall apply mutatis mutandis.
1 In the case of transfer of pension funds to the pension date for the purchase of a periodic pension benefit, the transferee shall transfer the pension funds from:
a. To the recipient of the pension at the retirement date designated by the participant or former participant, or within eight weeks of the request of the participant or former Participant to that effect if that request is less than eight weeks prior to the date of application Pension date has been incurred;
b. Within eight weeks of the request of the person entitled to speak by the person entitled to speak, other than the participant or former member of the party, to the effect that the person entitled to a person entitled to a person who is entitled to speak has been appointed
2 The transferring pension executor is obliged to pay compensation for the damage suffered by the participant, former member of the participant or other person entitled to the pension, as a result of the non-timely transfer attributable to that pension; the damage is At least equal to the statutory interest on the pension capital to be transferred.
1 The pension performer shall, at the request of the professional pension association, have the power to transfer a collective value if:
a. The transfer of value is intended to cover the termination of the contract of execution between the professional pension association and the transferee of the transferor of the value of the transferee and the transferee of the transferee. an implementing contract has been concluded by an occupational pension association; or
(b) the transfer of value in respect of an amendment to the occupational pension scheme is intended to bring the value of pension claims or pension rights to the same pension executive in accordance with that amended occupational pension scheme.
2 In the case of a collective value transfer as referred to in paragraph 1, the following conditions shall be fulfilled:
(a) participants, former participants, former partners or beneficiaries have no objections to the pension execution made against the value transfer after they have been informed of the intention in writing;
The transfer value shall be determined by the transferring pension exporter in such a way that the pension rights to be acquired for men and women are equal to the requirement of collective actuarial equivalence on the basis of the same foundations are fulfilled; and
c. the transfer of value to a pension performer is notified in writing to the supervisor and the supervisor by the transferring pension exporter no later than three months before the intended date of value transfer. that period does not impose a prohibition on value transfer.
3 The second paragraph, part b, applies to pension claims built up as of 1 January 2007.
4 To pension claims built up before the date referred to in paragraph 3, the requirement of individual actuarial equivalence is intended to be Article 82, fourth paragraph , applicable, unless it is agreed in the occupational pension scheme that the conditions referred to in paragraph 2 (b) shall apply.
5 Where, for the purpose of application of the first paragraph, pension claims accrued as a result of a non-contributory entitlement to those pension claims, part b of the second paragraph shall apply if the right to that pension is to be Non-contributory premiums have been created on or after 1 January 2006.
6 Any clause contrary to this Article shall be null and void.
7 In the case of, or under general management, rules may be laid down for the determination of the transfer value.
1 The transferor is obliged to transfer the value of the pension to another pension exporter in the event of the liquidation of the former pension exporter.
2 In the case of a value transfer as referred to in paragraph 1, the following conditions shall apply:
a. The plan to transfer value to a pension performer shall be notified to the supervisor and supervisor in writing by the transferring pension exporter no later than three months before the intended transfer date; that period does not impose a prohibition on value transfer;
The transfer value shall be determined in such a way as to ensure that the pension rights to be acquired for men and women are equal, with the requirement of collective actuarial equivalence on the basis of the same person as the transferee, Basic principles are met.
3 The second paragraph, part b, applies to pension claims built up as of 1 January 2007.
4 To pension claims built up before the date referred to in paragraph 3, the requirement of individual actuarial equivalence is intended to be Article 82, fourth paragraph , applicable unless it is agreed in the occupational pension scheme that the conditions referred to in paragraph 2 (b) shall apply.
5 Where, for the purpose of application of the first paragraph, pension claims accrued as a result of a non-contributory entitlement to those pension claims, part b of the second paragraph shall apply if the right to that pension is to be Non-contributory premiums have been created on or after 1 January 2006.
6 Any clause contrary to this Article shall be null and void.
7 In the case of, or under general management, rules may be laid down for the determination of the transfer value.
1 The pension exporter is obliged to transfer the transfer value of his pension claims to a pension institution from another Member State or to an insurer having a registered office, following a request by the former participant to transfer the value of his pension. outside the Netherlands as referred to in Article 8 , if the Article 82 specified terms and conditions, it being understood that:
a. the Article 83 shall not apply to the receiving pension exporter; and provided that:
b. the possibilities for the purchase of the value of the transferred pension claims after the value transfer are not wider than on the basis of this Act.
2 If on the basis of the Article 83 the circumstances mentioned above are temporarily not a duty to transfer, but this obligation, in accordance with Article 85 is alive, is Article 85, third paragraph , not applicable.
3 The transferee does not charge any costs to the former participant in the context of the transfer of value.
1 The pension exporter is obliged to transfer the transfer value of his pension claims to one of the European Communities or to any of the European Communities following a request by the former participant to transfer the value of the pension. Article 81, second paragraph , institution designated by our Minister, if:
a. Termination of participation;
b. that value transfer is intended to enable the former Participant to acquire pension claims from one of the European Communities or to the designated institution; and
(c) the value is transferred directly to the European Community or to the designated institution.
Where the application of the former participant to value transfer is concerned, the transfer of value of this partner pension shall also require the partner who is the beneficiary to receive the transfer of value for the partner pension.
2 The transferee does not charge any costs to the former participant in the context of the transfer of value.
3 On the basis of Article 82, seventh paragraph , rules laid down in or pursuant to general rules of administration with regard to the calculation of the transfer value shall apply mutatis mutandis.
1 The person who receives a transfer request from a former participant seeking to transfer the value to a foreign institution shall report it to the supervisory authority.
2. Value transfer to a foreign institution is only possible when it is demonstrated to the satisfaction of the supervisor that:
a. shall be fulfilled at the time of Article 82, first paragraph , referred to above;
b. the in Article 83 the circumstances referred to in the transferee do not apply to the transferring pension scheme;
(c) the foreign institution shall implement the pension scheme to which the professional person participates;
d. the foreign institution in the country of establishment is subject to a form of government supervision;
e. the faculties of the institution and the employer are legally separated by the existence of a separate legal entity of the institution, by a special preferential scheme to the benefit of persons entitled to pension or otherwise; and
f. the possibilities for the sale of the transferred pension claims after the value transfer are not wider than on the basis of this law.
At the request of the former participant, the employer has the power to transfer the value of his pension claims to a pension institution from another Member State or to an insurer having a registered office outside the Netherlands, as referred to in Article 4 (2). Article 8 , if the in Article 86 terms and conditions.
The holder of the pension shall be entitled, at the request of the participant, former participant or other party to whom he is entitled, the value of his pension claims arising from a capital arrangement or a premium scheme by the pension date directly to transfer to a pension institution from another Member State or insurer having a registered office outside the Netherlands as referred to in Article 8 , if the in Article 88 terms and conditions.
1 The pension executor is empowered to transfer to collective value transfer at the request of the occupational pension association. Article 91 If the occupational pension association has concluded an implementation agreement with a pension institution from another Member State or an insurer having a registered office outside the Netherlands, as referred to in Article 4 (2), Article 8 .
2 To the in Article 92 -a transfer of value in the event of liquidation may also be fulfilled by transfer of value to a pension institution from another Member State or from an insurer having a registered office outside the Netherlands, as referred to in point Article 8 instead of a pension exporter.
(1) If a pension exporter is required to assume, in the context of value transfer, a value of a pension institution from another Member State or an insurer having a registered office outside the Netherlands which is linked to a pension occupational pension scheme where this law does not apply until the transfer of value, the pension executive has been obliged to act as a receiving pension exporter for that purpose, provided that:
a. This value transfer is intended to enable the Requesting Participant to obtain pension claims from the recipient pension exporter;
b. on the pension executor the Article 83 specified circumstances do not apply; and
(c) no conditions relating to the transfer of value which are contrary to this law shall be imposed on the pension exporter.
Where the value transfer request is concerned, the transfer of value of this partner pension shall also require the partner who is the beneficiary to receive the transfer of value for the partner pension.
2 The receiving pension executor shall not charge the participant for the purposes of the transfer of value.
If a pension executor gets the request to assume, under value transfer, a foreign institution ' s value related to a pension scheme on which this law does not belong to the time of value transfer. The beneficiary shall be empowered to act as a receiving pension exporter for that purpose, provided that:
a. This value transfer is intended to enable the Requesting Participant to obtain pension claims from the recipient pension exporter;
b. on the pension executor the Article 83 specified circumstances do not apply; and
(c) no conditions relating to the transfer of value which are contrary to this law shall be imposed on the pension exporter.
Where the value transfer request is concerned, the transfer of value of this partner pension shall also require the partner who is the beneficiary to receive the transfer of value for the partner pension.
Information from the basic registration persons and information and extracts from the records of civil status, which the pension executor needs in order to carry out his task, shall be free of duty.
1 The civil service number may be used by the pension performer in the processing of personal data.
2 The pension performer shall use this civil service number only:
(a) in traffic with the person to whom the number relates; or
b. In liaison with persons and bodies in so far as they are competent to make use of the civil service number when processing personal data.
1 In case of conditional payment by an insurer, there should be a consistent whole between the expectations generated, the financing and the realization of conditional surcharges.
2 In the case of the regulation of our Minister, the consistency, as referred to in paragraph 1, shall be implemented.
3 A surcharge is conditional only if in the occupational pension scheme, the implementation contract, the pension regulation, the declarations under the Articles 48 to 57a and the other provision of information by the person responsible for the pension is included in a condition declaration.
4 The rules of our Minister may lay down rules on the content of the declaration of conditionality.
A pension performer shall indicate in its administrative report, or in the last financial year:
a. Periodic penalty payments and administrative penalties have been imposed and, if so, the total amount of these fines;
b. a designation as intended Article 166 has been given to the pension exporter;
c. a trustee as referred to in Article 168 has been appointed;
d. a recovery plan as referred to in Article 133 or Article 134 is applicable;
e. the termination of the situation, specified in Article 167 In which the exercise of the competence of all or certain of the bodies of an occupational pension fund is subject to the consent of the supervisor.
If a participant, former participant or pensioner is a source of a risk excluded and involved a partner pension on a basis of a constructive basis, the pension executor shall pay to the partner a periodic payment of "Partner pension" based on the premium-free value calculated to the day preceding the death.
Dutch social and labour law does not apply to the extent that a pension scheme executor implements a pension scheme which is governed by the rules applicable to the occupational retirement provision of a State other than the Netherlands.
An occupational pension fund shall be a legal person with full jurisdiction.
1 The founders report the proposed creation of an occupational pension fund to the supervisor no later than six weeks before the intended date of establishment.
2 The occupational pension fund shall report this establishment to the supervisor within three months of its establishment.
3 In the case of the notification referred to in paragraph 1, the following shall be added:
a Authentic copy of the instrument of establishment of the occupational pension fund;
b. A copy of the rules of procedure or the rules governing the occupational pension fund, certified by the Board;
c. A copy of the Implementing Convention, certified by the Board;
d. An actuarial and business technical note as referred to in Article 140 ; and
e. any contract of insurance, transfer or assignment.
The occupational pension fund shall send:
a. An authentic copy of the instrument amending the Statutes;
b. A copy of the Regulations, certified by the Board;
c. A copy of the amendments to the Implementing Convention, certified by the Board;
d. A copy of the amendments to the actuarial and business technical note, certified by the Board, as referred to in Article 140 ; and
e. a copy certified by the Board of the amendments to the agreement, if any, to insurance, transfer or assignment;
within two weeks of the establishment of that amendment to the supervisor.
The Board of an occupational pension fund shall consist of representatives of the professional pension association which has applied for the obligation to do so.
1 The management of an occupational pension fund shall, in consultation with the other bodies of the occupational pension fund, ensure the commitment of the objectives and policy objectives, including the risk, to the occupational pension fund. The bodies of the occupational pension fund shall use these objectives and principles in the review of the acceptance of the occupational pension schemes agreed by representatives of professional pensions associations, and in the case of the decision-making, accountability, advice and supervision of the occupational pension fund.
2 The management of an occupational pension fund shall aim to obtain from the representatives referred to in paragraph 1 as much clarity as possible on the objectives, the level of ambition of the provision and the risk, which shall be: form the basis of occupational pension schemes which the representatives shall give as a mandate to the occupational pension fund.
3 The management of an occupational pension fund shall ensure the formal acceptance of the occupational pension schemes entrusted to the occupational pension fund by the representatives referred to in the first paragraph. The Steering Board shall, at the time of its acceptance of the professional pension fund as a whole and for the relevant policy areas, review the objectives and principles referred to in the first paragraph.
4 In the case of, or under general management, rules may be laid down in respect of the first paragraph.
1 The internal supervision of an occupational pension fund is exercised by a supervisory board, by annual visitation or by the non-executive directors if the administrative tasks are distributed among executive and non-executive directors.
2 If internal supervision is exercised by non-executive directors Article 129a of Book 2 of the Civil Code and Article 110a, second paragraph , mutatis mutandis.
The Supervisory Board or the Board of Visits shall consist of at least three natural persons. The members of the Supervisory Board or the Committee on the Visitation Board shall be independent and shall be reflected in the monitoring.
2 The supervisory board shall have the task of monitoring the policy of management and the general approach of the occupational pension fund. The Supervisory Board shall be at least responsible for ensuring adequate risk management and balance of interests by the Steering Board and shall be accountable to the implementation of the tasks and exercise of the powers conferred on it. Responsible body and management report. The Supervisory Board shall be on board with the Board on the side. Article 9 of Book 2 of the Civil Code shall apply mutatis mutandis to the members of the Supervisory Board.
3 To the approval of the Supervisory Board, the decisions of the Steering Board shall be subject to the adoption of:
(a) the administrative report and the annual accounts;
b. The profile outline for drivers;
c. The policy on rewards, with the exception of the remuneration of the Supervisory Board;
d. transfer, in whole or in part, the obligations of the occupational pension fund or the acquisition of obligations under the occupational pension fund;
(e) liquidation, merger or division of the occupational pension fund; and
f. the conversion of the occupational pension fund into another legal form, referred to in Article 18 of Book 2 of the Civil Code .
4 The statutes provide for a settlement of disputes concerning the approval of decisions by the Supervisory Board. The lack of approval by the Supervisory Board of a decision referred to in the third paragraph shall not affect the powers of representation of the board or directors.
5 The Supervisory Board reports the dysfunctioning of the board to the responsibility body and to the party responsible for the appointment of the board. If the party empowered to appoint the board does not act within a reasonable time, to the satisfaction of the supervisory board, the supervisory board shall report the disfunctions of the board to the supervisory board. Nederlandsche Bank N.V.
6 The Supervisory Board shall draw up a profile outline for members of the Supervisory Board.
7 The management of the occupational pension fund and the supervisory board shall meet at least twice in each calendar year.
8 The Committee on Visits has the task of monitoring the policy of management and the general practice of the occupational pension fund. The Committee on Visits shall be at least responsible for ensuring adequate risk management and balance of interests by the Steering Board and shall be accountable to the implementation of the tasks to the body responsible for responsibility and to the management report.
9 The occupational pension fund shall, at the request of the Supervisory Board or the Board of Visits, provide all information and information in good time, which it reasonably requires for the performance of its task. The information shall be provided in writing on request.
10 In the case of, or under general management, detailed rules may be laid down in respect of this Article which, inter alia, concerns the powers of the supervisory board in respect of appointment and dismissal of directors.
1 At least two natural persons determine the daily policy of an occupational pension fund.
2 The persons who determine and determine the policies of an occupational pension fund shall, in the performance of their tasks, address the interests of participants, former participants, other persons entitled to speak and the members of the occupational pension scheme. beneficiaries and ensure that they can be represented by them in a balanced way.
3 Each driver of an occupational pension fund shall be entitled to consult an expert, or to consult an expert on the basis of an administrative decision, with at least one quarter of directors having expressed his opinion in favour of it. to assist.
1 The policy of an occupational pension fund shall be determined or co-determined by persons suited to the exercise of the occupational pension fund's business.
2 The internal supervision of an occupational pension fund by a fishing agency shall be exercised by persons suitable for the exercise of that supervision.
3 The policy of an occupational pension fund shall be determined or codetermined by persons whose reliability is beyond doubt. The internal supervision of an occupational pension fund by a fishing agency shall be exercised by persons whose reliability is beyond doubt.
4 The management of the occupational pension fund shall report any change in the composition of the persons who determine the policies of the occupational pension fund or determine in advance to the supervisor.
5 A change as referred to in paragraph 4 shall not be implemented if:
a. Within six weeks of receipt of the notification of the change to the occupational pension fund, the supervisor shall disclose to the professional pension fund that it does not agree to the proposed amendment; or
(b) the supervisor requested further information or information and disclosed to the occupational pension fund within six weeks of receipt of that information or information that it does not agree to the proposed amendment.
6 If there is an alteration of the antecedents affecting the reliability of the persons who determine or co-determine the policies of the occupational pension fund, the occupational pension fund shall without delay inform the supervisor thereof. in writing.
7 The reliability of a person is beyond doubt once it has been established by the regulator for the purposes of this Act, so long as not a change in the relevant facts or circumstances gives a reasonable trigger to a new assessment.
8 In the case of, or under general management, detailed rules shall be laid down in respect of this Article. Those rules cover, inter alia, the offences which, if committed by a person referred to in the third paragraph, in order to protect the interests which the law seeks to protect, lead to the finding that the reliability of that person is not No doubt.
Directors and members of the supervisory board of an occupational pension fund shall have sufficient time available to perform their duties properly. Detailed rules shall be laid down by a general measure of management. The Articles 132a , 142a , 242a , 252a , 297a and 297b of Book 2 of the Civil Code are not applicable.
1 An occupational pension fund shall set up a responsible institution.
2 In the responsible body, the participants and the pension beneficiaries are represented in proportion to the mutual number of numbers. The members of the responsible body shall reflect as balanced a possible manner as possible of the relevant articleation.
3 On the basis of criteria to be determined by the management of the occupational pension fund, one or more representatives of former participants in the responsible body may also be included in the responsible body, in addition to the representatives referred to in the second paragraph.
4 The management of the occupational pension fund shall be the election of the members of the responsible body representing the participants, former participants and the pension beneficiaries:
a. Own-initiative of the occupational pension fund; or
b. Where this is requested by at least 1% of participants, former participants and pension beneficiaries or at least 500 participants, former participants and pension beneficiaries.
The occupational pension fund shall contribute to any initiative taken by participants, former participants or pensioners, to organise elections on the basis of the preceding sentence, introductory phrase and part b.
5 The responsible body shall be entitled to consultation with internal supervision.
6 The management of the occupational pension fund and the responsibility body shall meet at least twice in each calendar year. During these meetings, matters shall be addressed in respect of which the management of the occupational pension fund or the body of responsibility consultations is desirable.
7 The occupational pension fund shall, upon request, provide the responsible authority with all information and information in good time, which shall reasonably require it for the performance of its task. The information shall be provided in writing on request.
1 The management of the occupational pension fund is accountable to the responsible body on the policy and the manner in which it has been implemented.
2 The accountability body has the power to give an opinion on the conduct of the board on the basis of the management report, the annual accounts and other information, including the findings of internal supervision, on the management of the management. policy implemented, as well as policy choices for the future. This assessment, together with the response of the Board, shall be made known and included in the Management Report.
(3) The occupational pension fund shall give the responsible authority the opportunity to deliver an opinion on:
a. Policy on rewards;
(b) the form and establishment of internal supervision;
c. The profile outline for members of the Supervisory Board;
(d) the establishment and modification of an internal complaint and dispute settlement procedure;
(e) the establishment and modification of the communication and information policy; and
f. the composition of the actual premium and the height of the premium components.
4 The accountability body advises the board on the basis of notification of dysfunctioning of the board, intended Article 110a, fifth paragraph .
5 The statutes of the occupational pension fund may confer on the body of responsibility further powers other than those provided for in this Act.
An occupational pension fund shall without delay inform the responsibility body in writing about:
(a) the obligation to establish a recovery plan as referred to in the Article 133 or Article 134 ;
b. The appointment of a trustee as intended to Article 168 ; and
c. the termination of the situation referred to in Article 167 , in which the exercise of all or certain of the bodies of an occupational pension fund is subject to the consent of one or more persons appointed by the supervisor.
1 An occupational pension fund shall allow the members of the responsible body to use the facilities available to it, to the extent that it is reasonably necessary for the performance of their tasks.
2 With regard to the rights and powers of the responsible body in relation to the management of the occupational pension fund, the Articles 10 , 16 , 17 , 18 and 22 of the Law on Works Councils applicable mutatis mutandis.
The Board report of an occupational pension fund shall be reported on the composition by age and gender of the accountability body and management and on the efforts made to ensure diversity in the body of the body. promoting occupational pension funds.
Any provision that makes it impossible for the membership of the Board, the Supervisory Board, the Committee on Visits or the Responsibility Body on the basis of having reached a certain age shall be null and void.
Any provision which involves the right to a party, which is not a body of the occupational pension fund, to a decision or decision of the occupational pension fund shall be null and void, unless otherwise provided for in this Act.
1 The statutes of an occupational pension fund shall, in any event, include provisions relating to:
a. the purpose of the occupational pension fund, including a definition of the scope;
(b) the allocation of the resources of the occupational pension fund;
(c) the management of the occupational pension fund;
d. The income from the occupational pension fund;
e. the investment of the funds;
f. the manner in which the directors are appointed and dismissed;
g. the amendment of the Statutes;
h. the winding-up of the occupational pension fund, including the obligations of liquidated liquidity and the allocation of the assets of the occupational pension fund;
(i) the organisation of internal surveillance;
(j) the manner in which the members of the Supervisory Board or the Board of Visits are appointed and dismissed;
k. application of Article 110b, third paragraph ; and
(l) the manner in which the members of the responsible body are appointed and dismissed.
2 The definition of the scope referred to in paragraph 1 (a) shall be carried out by the definition of the activities of the profession.
1 For the conversion of an occupational pension fund into another legal form as referred to in Article 1 (2). Article 18 of Book 2 of the Civil Code A statement of no objection from the supervisor shall be required. The supervisory authority shall grant the declaration if it considers that the interests of participants, former participants, other persons entitled to speak, and the beneficiaries of the pension are adequately safeguisable.
2 In the case of, or under general management, rules may be laid down in respect of the first paragraph.
1 An occupational pension fund shall only pursue activities relating to pensions and activities related thereto.
2 In the case of, or under general management, rules may be laid down in respect of activities which may be carried out by occupational pension funds.
1 An occupational pension fund may carry out a voluntary pension scheme only if it is in addition to a basic pension scheme implemented by the same occupational pension fund.
2 An occupational pension fund may carry out a tax-related professional pension scheme only as a voluntary pension scheme.
3 Under a tax excessive occupational pension scheme referred to in paragraph 2: a pension scheme which does not remain within the limits set out in the second paragraph of Article 3 (1) of the Treaty. Chapter IIB and VIII of the Law on Earnings Act 1964 .
4 For the purposes of the third paragraph, the Articles 3.18, fourth and fifth , and 3.95, first paragraph, second sentence, of the Income Tax Act 2001 where the occupational pension scheme is attended by participants who are not regarded as an employed person within the meaning of the occupational pension scheme, by analogy Act on payroll tax 1964 .
1 In the case of a general measure of management, rules shall be laid down on the implementation of a net pension by an occupational pension fund.
2 The nomination for a general measure of directors to be adopted under paragraph 1 shall not be made earlier than four weeks after the draft has been submitted to both Chambers of the States General.
A voluntary pension scheme in the form of a benefit scheme carried out by an occupational pension fund shall fulfil the following conditions:
a. The premium for the voluntary pension scheme does not exceed one-third of the premium for the basic pension scheme in any year;
The premium for the voluntary pension scheme is equal for all participants or is equal to or equal to an equal percentage of the income realised, the income or the income realised or the part of the pension; 'turnover', realised income or income taken into account for the calculation of pensions, except that different premiums for different types of pension and different pension schemes are that may be determined; or
The costs of the payment policy shall not be charged to the individual participants, but to the collectivity of the occupational pension fund and to the provision of the payment, the same conditions apply to the costs of the provision of the same kind. the basic pension scheme.
A voluntary pension scheme in the form of a capital settlement carried out by an occupational pension fund shall meet the following conditions:
a. The premium for the voluntary pension scheme does not exceed one-third of the premium for the basic pension scheme in any year; or
b. if the participant is either a pensioner or a former participant, the accrued capital shall be converted into a pension right or a pension claim in the form of a periodic benefit if that person is also entitled to benefits in the form of a pension The basic pension scheme shall be governed by the basic pension scheme and shall be subject to corresponding terms and conditions applicable to the basic pension scheme upon termination of the holding by those circumstances.
A voluntary pension scheme in the form of a premium scheme carried out by an occupational pension fund shall fulfil the following conditions:
a. The premium for the voluntary pension scheme does not exceed one-third of the premium for the basic pension scheme in any year;
(b) If the participant dies or becomes a pensioner or former participant, the capital arising from the sum of the premiums made available and the returns earned thereon shall be converted into a pension right or pension entitlement in the (b) The form of a periodic benefit, if it is also made in respect of the basic pension scheme or the basic pension scheme, is subject to a system of benefits and is subject to corresponding terms and conditions as to the benefit of the pension scheme. basic pension scheme at the end of the holding by these circumstances; or
If the participant dies or becomes a pensioner or former participant, the capital generated by the sum of the premiums made available and the returns earned thereon shall be converted into an insured capital, whichever is the other: The basic pension scheme shall be governed by the basic pension scheme and shall be subject to corresponding terms and conditions applicable to the basic pension scheme upon termination of the holding by such pension scheme; Circumstances.
Where an occupational pension fund carries out multiple occupational pension schemes, these occupational pension schemes shall constitute financial one.
An occupational pension fund may provide for the possibility of raising pension claims if the part of the pension claims resulting from such repurchase under the pension claims is made under the basic pension scheme. treated.
1 An occupational pension fund shall establish adequate technical provisions in respect of the whole of pension liabilities.
2 The calculation shall be carried out in accordance with the following principles:
(a) technical provisions shall be calculated on the basis of market valuation;
b. the bases of death or incapacity for work and life expectancy used for the calculation of technical provisions shall be based on prudent principles; and
(c) the method and basis of the calculation of technical provisions will remain unchanged from financial year to financial year, unless changes are justified by changes in the legal, demographic or economic situation; circumstances underlying the hypotheses.
3 In the case of, or under general management, rules shall be laid down on the method of calculating the minimum amount of technical provisions, the margin of prudence to be taken into account and rules governing the use of the technical provisions of the the frequency with which the technical provisions are calculated.
Oldage pension is financed on the basis of capital cover.
1 An occupational pension fund shall establish a cost-covering premium consisting of:
a. The premium actuarial required in connection with the growth of the pension liabilities;
b. the storage required for the required own funds required in the event of the growth of the pension liabilities as specified in Article 127 ;
(c) the storage required for the costs of the occupational pension fund implementing the pension liabilities incurred in the growth of the pension liabilities; and
d. the premium actuarial required for the purpose of payment where chosen is for financing in the manner specified in Article 132, fourth paragraph, part a, b or d .
2 The cost-covering premium may be dampened by a moving average of the interest rate or with expected returns.
3 In the case of, or under general management, detailed rules relating to this Article shall be laid down, inter alia, on the need to reduce the costs of the premium.
1 An occupational pension fund may only grant a discount to the cost-covering premium or the dempte premium and may return only if:
a. Given the policy coverage of the pension obligations is met by the Articles 121 , 127 and 128 ;
b. conditional markups have been granted in respect of both the previous 10 years and can also be granted in the future; and
c. the discount on pension claims and pension rights on the basis of Article 129 has been compensated for in the previous 10 years.
2 In the case of or under general management measure, detailed rules may be laid down in respect of this Article.
An occupational pension fund shall state in its annual accounts and management report:
a. the amount of the total cost-covering premium provided for in: Article 123, first paragraph ;
b. the amount of the total muted premium provided for in Article 123, second paragraph ; and
c. the amount of the actual premium.
Without prejudice Article 125 specify in its annual accounts and administrative report the composition of the actual premium and the level of the premium components.
1 An occupational pension fund shall have a minimum own funds required, unless:
a. a full transfer or assignment of an occupational pension fund; and
b. the regulator has agreed to the fact that the occupational pension fund does not therefore have a minimum own funds required.
2 In the case of or under general management measures, the size and composition of the minimum own funds required shall be determined.
1 An occupational pension fund shall have a required own funds.
2 An occupational pension fund establishes the own funds required in such a way that a security of 97 ½% is prevented from having the occupational retirement pension fund within a period of one year with fewer values than the level of the technical provisions.
3 In the case of, or under general management, detailed rules on the calculation and composition of the required own funds referred to in paragraph 1 and the provisions of the second paragraph shall be laid down.
The technical provisions and the loans granted to the occupational pension fund shall be fully collateralised.
1 The policy coverage of an occupational pension fund is the average coverage rate of the 12 months prior to the time of adoption.
2 In the case of, or under general management, detailed rules shall be laid down regarding the policy coverage rate and the timing of the definition of the policy coverage.
1 An occupational pension fund is required to report annually the level of real coverage of the occupational pension fund to the supervisor.
2 By arrangement of Our Minister, rules are set about the real coverage rate.
1 An occupational pension fund may reduce acquired pension entitlements and pension rights only if:
a. The occupational pension fund, having regard to the policy coverage ratio, does not comply with the current Article 126 requirements for the minimum required own funds or at or under the Article 127 requirements for the required own funds;
b. The occupational pension fund is not able to comply within a reasonable period of time Article 126 or Article 127 , without prejudice to the interests of participants, former participants, members of the pension or any other party to whom they are entitled; and
c. any other available steering, other than investment policy, have been used in the recovery plan referred to in Article 133 or Article 134 .
2 An occupational pension fund informs participants, former participants and pension beneficiaries in writing about the decision to reduce pension claims and pension rights.
3 The reduction referred to in paragraph 1 may be realised at the earliest one month after the participants, former members of the pension and the supervisory authority are informed.
4 In the case of or under general management measure, detailed rules may be laid down in respect of this Article.
1 An occupational pension fund carries out an investment policy which is in line with the prudent-person rule and is based in particular on the following principles:
a. The values are invested in the interests of entitlement and pension beneficiaries; and
b. Investments are valued on the basis of market valuation.
2 In the case of, or under general management, detailed rules shall be laid down to ensure the prudent investment policy.
3 The requirements set out in the first paragraph, introductory wording and part b, and the rules laid down on the basis of the second paragraph with regard to the diversification of values shall not apply to investments in government bonds.
4 An occupational pension fund shall indicate in its management report the manner in which the investment policy takes account of the environment and climate, human rights and social relations.
1 An occupational pension fund does not contract loans unless the loan is made temporarily for liquidity purposes and does not act on behalf of third parties as guarantor.
2 In the case of, or under general management, rules may be laid down in respect of the first member with respect to the time of the loan and the liquidity objectives.
1 An occupational pension fund shall adopt policy on conditional payment.
2 For an occupational pension fund, the conditional payment shall be as follows:
a. At a policy coverage level under a level to be determined by general management measure, no surcharge is granted;
b. no more surcharge is granted than is expected to be realized in the future; and
c. A cross-payment grant in order to compensate in the past not granted a supplement or past reduced pension claims and pension rights may be granted if such payment does not have an effect on the Future payment in accordance with Part B, the policy coverage level of the required own funds specified in the Article 127 , retains a fifth of the assets available for this grant in any year and shall be used.
3 The second paragraph shall not apply where:
a. An occupational pension fund is fully insured with an insurer; or
(b) otherwise refer to special circumstances to be determined by or pursuant to general measures of management.
4 Professional pension funds may finance the conditional payment by:
a. The creation of technical provisions;
b. the creation of own funds above the required own funds for the purpose of the provision of the premium;
c. the equity of the equity in excess of the own funds required for the purpose of the provision of the payment;
(d) handling of premium storage; or
e. excess return.
5 In the case of, or under general management, further rules shall be laid down in respect of this Article.
1 Where the policy coverage of an occupational pension fund is to be below the at or under the end of a calendar quarter Article 127 the occupational pension fund shall notify the supervisor without delay of the required requirements.
2 In the situation referred to in the first paragraph, the occupational pension fund shall, within three months or as much earlier as the supervisor, determine, in agreement with the supervisor, a concrete and feasible recovery plan, unless the occupational pension fund is having regard to the policy coverage level at that time, complies with Article 127 . In the recovery plan, the occupational pension fund works out how the latest within ten years will comply with Article 127.
3 By way of derogation from the second paragraph, in relation to the specific situation of the occupational pension fund and in the interests of pension beneficiaries, the supervisor may provide that the recovery plan shall be subject to a shorter period than 10% of the amount of the pension fund. year.
4 An occupational pension fund that receives contributions from a self-employed or professional resident in another Member State and has a policy coverage rate that is below the at or under Article 126 the minimum required own funds shall also work in the recovery plan in terms of compliance with Article 126 within one year.
5 In principle, the recovery plan shows a period of time-balance recovery. By way of derogation, the recovery plan may show a more than time-balanced recovery in the first half of the recovery plan's duration.
6 The recovery plan shall not exceed six months after the policy coverage level is to be placed below the current Article 127 requirements. The occupational pension fund shall act without delay in accordance with the recovery plan.
7 The occupational pension fund shall determine the policy coverage rate each year at the time the situation referred to in paragraph 1 has been established. If necessary by derogation from the previous sentence, the occupational pension fund may fix the policy coverage rate annually at the end of the fourth calendar quarter, by the initial determination of the policy coverage rate after the moment of the situation, is to be requested from the first paragraph.
8 In the case of, or under general management, detailed rules shall be laid down in respect of this Article, which shall cover, inter alia, the period until the recovery plan begins.
1 Where the policy coverage ratio based on Article 133, seventh paragraph , is determined to be below the at or under Article 127 the occupational pension fund must, within three months or as much earlier as the supervisory authority, determine, in agreement with the supervisor, a concrete and practicable recovery plan, as agreed by the supervisor.
2 In the recovery plan referred to in paragraph 1, the occupational pension fund shall work out how it is in the same period as the time limit set by the occupational pension fund in the recovery plan under Article 133, second paragraph , has used, will meet Article 127 . The occupational pension fund may, taking into account the specific situation of the occupational pension fund and in the interest of pension beneficiaries, apply a different deadline for the updated recovery plan if the supervisor is in agreement.
3 Article 133 (4) to (8) , applies to the updated recovery plans. At the time of the update of the updated recovery plan, this will replace a previously established recovery plan or an updated recovery plan.
4 In the case of or under general management measure, detailed rules may be laid down in respect of this Article.
1 If the policy coverage ratio based on Article 133, seventh paragraph , is set five times consecutive to the rate of: Article 126 the minimum own funds required and the coverage ratio at the latter finding is also below that level, the occupational retirement pension fund takes action within six months of taking the coverage of the pension fund. occupational pension fund directly complies with Article 126. In so far as the measures to reduce pension rights and pension rights are concerned, they are directly incorporated into the technical provisions and either directly implemented or in principle proportional over time for maximum period of time. time period to be used for the recovery plan drawn up after the situation is found to be in the first sentence.
2 For an occupational pension fund which receives contributions from a self-employed or self-employed person established in another Member State, instead of the number of five listed in paragraph 1, a number of one shall be subject to a pension fund.
3 If an occupational pension fund in the situation, referred to in the first member, has taken measures that will directly meet the coverage rate Article 126 , a new deadline for the next application of the first paragraph shall begin. If, in the circumstances referred to in paragraph 1, an occupational pension fund has not taken any measures because at the last establishment of the policy coverage level, the level of coverage is not below the minimum required own funds, the first paragraph shall be: of corresponding application to each subsequent establishment of the policy coverage rate on the basis of Article 133, seventh paragraph , until the policy coverage level is at or above the minimum level of own funds required or the policy coverage rate and the coverage level are below that level.
4 In the case of or under general management measure, detailed rules may be laid down in respect of this Article.
1 The supervisor may, taking into account the specific situation of the occupational pension fund and in the interest of pension beneficiaries, grant an exemption, in whole or in part, at the request of an occupational pension fund from the institution of the or under the Articles 126 , 127 , 129, first paragraph, part a , 132 , 133 , 134 and 135 certain, if the occupational pension fund demonstrates that it cannot reasonably be satisfied and that the purposes intended to achieve those articles are otherwise achieved.
2 By way of derogation from the first paragraph, the supervisor shall not grant a derogation from Article 133, fourth paragraph , and Article 135, second paragraph .
3 In the case of, or under general management, rules may be laid down to which the holder of a waiver may comply and with regard to the granting of the waiver.
In the case of a settlement of our Minister, after consultation with the supervisor, exemption may be granted from the Article 133 said period of 10 years and in Article 135 The number of five mentioned, if there is an exceptional economic situation which makes it possible for a large number of occupational pension funds to satisfy the requirements of the law required by or under this law, and the amount of the Minimum own funds required.
1 An occupational pension fund shall establish its organisation so as to ensure its management and integrity.
2 In the case of, or under general management, rules shall be laid down in respect of the first paragraph. In any case, the rules apply:
a. management of business processes and business risks;
b. integrity;
(c) the soundness of the occupational pension fund, which means:
1 °. control of financial risks; and
2 °. managing other risks that may affect the soundness of the occupational pension fund;
d. To control the long-term financial position by periodically making a feasibility test.
1 In the case of a general measure of administration, for the purposes of the calculations, Articles 121 , 123 , 133 , 134 , 135 and 138 , the rules are:
a. The minimum percentage of the average wage or price index;
b. The maximum average rate of yield to be used on fixed rate values;
c. The maximum risk premiums to be applied to, among other shares and real estate; and
d. A uniform set of economic scenarios.
2 The rules referred to in paragraph 1 shall be reviewed no later than every five years, taking into account past financial and economic developments and realistic views regarding future financial-economic expectations.
3 Before the nomination of the general measure referred to in paragraph 1, our Minister asks the opinion of a committee made up of independent members appointed by Our Minister, including a Chairman. It also asks the committee's assessment of the technical development of the foundations for the long-term valuation of pension obligations.
4 In the case of, or under general management, rules shall be laid down in respect of the commission referred to in paragraph 3.
5 The nomination for a general measure of directors to be adopted under the first paragraph shall not be made earlier than four weeks after the draft has been submitted to both Chambers of the States General.
1 The occupational pension fund shall adopt an actuarial and technical note stating, in any event, a description of the manner in which implementation is to be given to the application or to the application of the Articles 35 , 121 to 132 and 138 Some. It shall include the composition of the actual premium and the level of the premium components. In addition, the actuarial and company technical note contains a statement on investment principles.
2 The actuarial and operating technical note of an occupational pension fund includes further:
a. A financial crisis plan in which the occupational pension fund describes the actions that can be deployed in the situation that is not subject to the requirements of, or under Article 127 be satisfied and what measures can be put in place in the situation, Article 135, first paragraph ;
b. The level of the policy coverage from what premium discounts and refunds as intended in Article 124 are permitted; and
c. a description of the other steering equipment.
3 In the case of, or under general management, rules shall be laid down in respect of the actuarial and operating technical note.
4 In so far as risks have been transferred, insured or accommodated, the description referred to in paragraph 1 may be limited to a reference to what is contained in the relevant agreements.
5 The declaration on investment principles shall be reviewed every three years, and without delay after any major change in the investment policy.
An occupational pension fund with a seat in the Netherlands shall, within six months of the end of the financial year, draw up the revenue and expenditure account and the management report in accordance with Title 9, Book 2 of the Civil Code on the understanding that: Article 390 of the Code does not apply and that the Article 360, third paragraph , 396 and 397 of the Code Do not apply for exceptions.
1 An occupational pension fund shall run the year in the same way as the calendar year.
2 An occupational pension fund shall periodically provide the supervisor required by the supervisor for the proper exercise of its mission, within the time limits set for that purpose, for the purpose of the exercise of Article 146 .
3 The States shall comprise only:
a. Information on the organisation of the occupational pension fund;
b. Administrative report;
c. a balance sheet;
d. information on financial relations and transactions of the occupational pension fund;
e. an account of income and expenses;
f. Coverage rate information, the policy coverage rate, and the real coverage rate;
g. information on the required own funds;
h. actuarial statements, certified by a competent actuary, including an actuarial report providing a statement of an actuary;
information about the Participant File;
(j) information on the professional pension scheme implemented and, where appropriate, other arrangements implemented by the occupational pension fund;
k. Premium data;
l. information on insurance;
m. information on the obligations of the occupational pension fund at the risk of the participants;
n. information about the recovery plan;
o. Information on the retrievability test;
p. information on surcharge; and
q. information on the reduction of pension entitlements and pension rights.
4 With its declaration referred to in paragraph 3 (h), the actuary shall confirm that he has satisfied himself that the Articles 121 to 135 . He shall be empowered to clarify or to make a reservation at any point.
5 The States shall periodically provide a statement of fidelity, issued by an auditor. It is for the Member States to examine how the States are to be examined, which the auditors shall observe.
6 In the case of, or under general management, rules shall be laid down in respect of:
a. the content and models of the States; and
b. the manner, the periodicity and the time limits of the provision.
1 The competent actuarial officer who reports the actuarial report is independent of the occupational pension fund and does not carry out any other work for the occupational pension fund.
2 It is the appreciable actuary not permitted to carry out the work referred to in Article 142, fourth paragraph , exercise for an occupational pension fund when another actuary or other expert belonging to the same organisation as the appreciable actuary, carries out other work for the same occupational pension fund, unless the organisation of the occupational pension fund is not covered by the the appreciable actuary has a code of conduct approved by the Supervisor on the independence of the appreciable actuary.
An occupational pension fund may not take insurance from an insurer if the insurance is based on a capital contract. A capital contract is an agreement between an occupational pension fund and an insurer, where:
a. The risks of the occupational pension fund during the contract period shall be ensured;
b. the associated pension claims and pension rights cannot be left to the insurer, at the request of the occupational pension fund, at the request of the occupational pension fund after the end of the contract period; and
c. the values which belong to the old-age pension or survivor's pension on a capital basis are wholly or partly legally owned by the insurer during the contract period.
The regulator may require an occupational pension fund to enter into insurance in an insurer within a time limit to be set by the supervisor, transfer to an insurer or assignment to an occupational pension fund. where the supervisory authority considers this to be necessary in relation to:
a. the actuarial and technical structure of the occupational pension fund; or
b. The expertise and reliability of the board.
Where an occupational pension scheme ends during a period of time in which the policy coverage of the occupational pension fund lies below the rate of Article 126 requirements for the minimum own funds required:
a. The occupational pension fund shall inform the supervisor thereof;
(b) within a period to be set by the supervisor, the occupational pension fund shall transfer to an insurer, transfer to an insurer or subside to an occupational pension fund from the pension liabilities on the basis of an insurer. procedure brought to the knowledge and consent of the supervisor; and
c. provides the occupational pension fund with a general overview of the procedure referred to in subparagraph (b), available to participants, former participants and pensioners or the representatives of the said persons in accordance with the provisions of the Principle of confidentiality.
1 The Financial Markets Authority is entrusted with the conduct of conduct supervision.
2 Conduct supervision is monitoring compliance with the standards on information by pension practitioners to participants, former participants, former partners and pensioners, and the standards on the provision of advice to the public. Participant or former participant in the implementation of premium schemes with investment freedom where the participant or former participant has taken over the responsibility for the investments.
3 De Nederlandsche Bank N.V. is responsible for the prudential supervision and supervision.
4 Prudential supervision is supervised by the standards on the financial soundness of occupational pension funds and contributing to the financial stability of the occupational pension fund sector.
5 Material monitoring is supervised by all standards in this Act which are not part of behavioural or prudential supervision.
6 With the supervision of compliance with or under this law, the persons designated by decision of the supervisor shall be responsible. Notice of a decision referred to in the first sentence shall be issued by the State Official Gazette.
7 In the case of a general measure of management:
a. Rules shall be laid down concerning the allocation of tasks and powers with regard to prudential supervision, the supervision of conduct and the substantive supervision of this law to supervisors;
b. lays down rules on how the supervisors work together; and
c. shall be required to meet the requirements of supervisory authorities, including rules aimed at ensuring that the supervisory authority is such as to ensure that the tasks and powers resulting from this Act are independently fulfilled.
1 The supervisory authority shall not, when carrying out the supervision of compliance with this Act, in the assessment of the individual legal relationship between:
a. a pension performer and an occupational pension association;
(b) a pension performer and a professional person; and
(c) a pension exporter and a claim or pensioner.
2 The first paragraph shall not apply to the Implementing Convention and to the pension rules.
In addition to Article 19 (1) of the Framework Law on independent administrative bodies With regard to the performance of its duties and powers under this Act, the supervisor shall ensure that the implementation of the supervisory authority is clear, transparent and consistent.
Our Minister is supervising:
a. the lawfulness of the implementation of this law by the supervisor;
b. The effectiveness of the performance of the implementation of this law by the supervisor.
1 If Our Minister requests the supervisor information or intelligence that he considers necessary for an investigation into the manner in which the supervisor carries out or has implemented the tasks and powers arising under this Act, the distribution shall be carried out in accordance with this Article.
2 The supervisor shall provide the information or information referred to in paragraph 1 without charge to our Minister. If our Minister asks the regulator to provide certain data or intelligence provided or obtained pursuant to this Act on separate pension execs, employers or natural persons, the regulator shall be not to provide such data or intelligence, where these relate to, or are retractable to, a separate pension exporter, employer or natural person, with the exception of data or information related to that person. have been on or retractable to a pension performer or employer in respect of of which payment has been granted, which has been declared bankrupt or has been dissolved on the basis of a court ruling.
3 Our Minister may carry out a third party to examine the information or information supplied to him under paragraph 2 and to report to him. Our Minister may also authorize the third party to act in his order to obtain information or information on his behalf, in which case the first and second paragraphs shall apply mutatis mutandis.
4 Our Minister uses the information or intelligence obtained under the second or third member solely for forming his assessment of the adequacy of this law or the manner in which the supervisor is the person responsible for the application or exercise or has exercised powers conferred on the law and powers conferred on them.
5 Our Minister and those acting in his mandate shall be obliged to keep confidential information or information received pursuant to the second sentence of the second paragraph.
6 Notwithstanding the fourth and fifth paragraphs, our Minister may inform the States-General of the findings and the conclusions drawn from the data or intelligence and make the conclusions publicly available from the investigation.
7 The Public Administration and National Ombudsman Act do not apply in respect of the information or intelligence referred to in this Article which our Minister or the third party acting under his mandate has to do.
1 Our Minister may give the supervisor a clue as to the exercise of the duties and powers conferred upon the supervisor by or under this law, when the supervisor is in the opinion of Our Minister. It's not Our Minister does not act in individual cases.
2 The supervisor shall be required to act in accordance with the instructions.
The power to take the necessary facilities mentioned in Article 23, first paragraph, of the framework law on self-governing bodies As well as the obligations referred to in Article 23 (2) and (3) of the Framework Law, independent administrative bodies shall be exercised in respect of serious neglect by the supervisor of the tasks entrusted to or under this law. Well executed by our Minister.
1 Our Minister may lay down policy rules regarding the application by regulators of Chapter 6 .
2 The policy rules shall be published in the Official Gazette.
The pensioner, the occupational pension association, the accountant and the actuary shall provide the supervisor free of charge, free of charge, the information, particulars and documents which have been requested.
1 The supervisor may, for the purpose of monitoring the compliance of this law, claim from any information.
2 The Articles 5:13 and 5:20 of the General Law governing law shall be applicable mutatis mutandis.
3 To the extent that the supervisory authority for the conduct of the conduct of conduct in respect of occupational pension funds authorised by the other supervisory authority or which is included in the register needs information on aspects of the occupational pension scheme. operations, intended to be used in Article 138, second paragraph, part a and b The former supervisor shall not seek information, after the other supervisor has been requested to provide such information, and it has been shown that the other supervisor is unable to respond to this request.
Paragraph 4 of paragraph 3 may, after consultation with the other supervisor, be waived if there is a reasonable presumption of an infringement of the rules to or pursuant to this Law and without delay, having regard to the interests in question, that: required.
1 The pensioner and the occupational pension association shall be required to have available in the Netherlands the business data and documents relating to occupational pension schemes and other matters covered by or under this Act; and to be available for at least seven years after the accounting year to which they relate.
2 The first paragraph shall not apply to an insurer having its registered office in another Member State of the European Union.
1 An accountant seeking the inquiry into the states, intended Article 142, fifth paragraph The supervisor shall, as soon as possible, notify the supervisor of any circumstances which it has received in the course of carrying out the investigation and which:
a. In violation of this law;
(b) the fulfilment of the obligations assumed by the occupational pension fund; or
c. leads to the refusal of the issuing of the declaration of fidelity or to the making of reservations.
2 The first paragraph, introductory wording and parts (a) and (b) shall apply mutatis mutandis to the actuary responsible for the investigation of the States referred to in Article 2 (1) of this Regulation. Article 142, fourth paragraph I'll run it.
3 The auditor or actuary shall provide the supervisor, free of charge, without charge as soon as possible, all information that it reasonably requires for the purpose of monitoring compliance with this Act. The supervisor shall give the occupational pension fund concerned the opportunity to be available for information by the auditor or the actuary.
4 The accountant or actuary shall, on request, provide the supervisor with an understanding of its audit work.
(5) The accountant or actuary who has made a notification or information to the supervisor pursuant to this Article shall not be liable for any damage suffered by a third party as a result, unless it is likely to be made that, having regard to all the facts and circumstances, it should not have been reasonably possible to notify or to supply information.
1 The supervisor may require a pension exporter who does not comply with what has been determined by or under this Act by giving a designation to within a reasonable time limit set by the supervisor in respect of: the points indicated in the designation decision to follow a certain line of conduct.
2 The supervisor may also issue a designation as referred to in paragraph 1 to an occupational pension fund if it devalues any signs of a development of equity capital, solvency, liquidity or management of the system. could jeopardise the occupational pension fund.
1 The supervisor may decide to appoint one or more persons to be a liquidator in respect of all or certain bodies of the occupational pension fund if that occupational pension fund does not comply with the provisions of that law.
2 The decision pursuant to paragraph 1 shall be taken only:
a. After the occupational retirement pension fund does not or does not complete within the period prescribed, a designation as referred to in Article 4 (1) of the Article 166 Effect is given;
b. if the offence referred to in paragraph 1 is seriously jeopardizing the functioning of the occupational pension fund and that the occupational pension fund has been given the opportunity of bringing forward its views on the offence (b). proposed decision; or
(c) if the offence referred to in paragraph 1 is seriously jeoparted by the interests of the persons entitled to claim and the pension, and that occupational pension fund has been given the opportunity of bringing forward his views on the offence (c). proposed decision.
3 Without prejudice to the first and second paragraphs, the supervisor may decide to appoint one or more persons to be a liquidator in respect of all or some of the bodies or representatives of an occupational pension fund if he is involved in that occupational pension fund; the signs of a development that may jeopardise its own funds, solvency, or liquidity of that occupational pension fund.
4 The decision to appoint shall contain, inter alia, a description of the interests to which the liquidator should have the right to lead. The supervisor shall appoint the liquidator for a maximum period of two years, with the possibility of extending that period for a maximum period of one year each time; the extension shall be effective immediately. As from the date of publication of the decision to appoint the liquidator to the occupational pension fund, the institutions or representatives concerned may exercise their powers only after approval by the liquidator and by the liquidator. compliance with the orders of the liquidator.
5 After the appointment of a liquidator:
(a) grant the liquidator and the representatives of the occupational pension fund all cooperation;
(b) may allow the relevant bodies or representatives of the occupational pension fund to carry out certain legal acts without approval;
c. may at any time replace the receiver designated by the supervisor;
d. is for damage caused by acts which have been carried out in breach of a decision referred to in the first or third paragraph, any person forming part of the institution of the occupational pension fund which has carried out such acts, liability to the occupational pension fund, unless the conduct of those acts is not reproach to him and he has not been negligent in taking measures to avert the consequences thereof;
e. the acts referred to in part d, insofar as these are legal acts, are voidable, if the other party knew or belonged to the knowledge that the approval required was not required.
6 Once the condition referred to in the first or third paragraph is no longer present, the supervisor shall withdraw the decision appointing the liquidator. The supervisory authority shall promptly publish the decision to withdraw the professional pension fund.
7 The supervisor shall assign a salary to a person appointed by virtue of the first paragraph. The salary shall be borne by:
(a) the occupational pension fund or, where the financial circumstances of the occupational pension fund do not permit it;
b. Supervisor.
1 At the request of the supervisor, the office of the Court of Justice of the Court of Justice of the European Court of Justice may request a trustee of the Amsterdam court to have an occupational pension fund if:
(a) an occupational pension fund demonstrates such a policy that the interests of the right of claim and pension rights require an immediate provision; or
b. The board is to be absent.
2 The supervisor shall submit his application for appointment of a director in duplicate. A copy of the application shall be sent by the Registrar to the occupational pension fund without delay.
3 If the works office assigns the request, it shall determine the duration for which the trustee is to be appointed. It may extend this period, at the request of the supervisor or of the administrator, or to shorten it. The company's office shall be entitled to pay the administrator of the following salary:
(a) the occupational pension fund or, where the financial circumstances of the occupational pension fund do not permit it;
b. Supervisor.
4 The trustee shall take the place of management or one or more of the members of the management of the occupational pension fund appointed by the Enterprise Chamber.
5 The provisional application of the decision to appoint a director may be ordered, if the request was made on one of the grounds mentioned in paragraph 1 (a) and (b).
1 If an accountant or actuary does not provide, or does not provide, the necessary assurances that it will be able to perform his job in relation to the occupational pension fund, the supervisor may determine with respect to that auditor or actuary. that he no longer has the power to make the declarations referred to in this Act with regard to that occupational pension fund.
2 The supervisor shall communicate the decision referred to in paragraph 1 to the occupational pension fund.
1 The supervisor may impose a charge on penalties in respect of an infringement of the regulations, set by or under this Act and of Article 5:20 of the General Administrative Law .
2 The rules of our Minister may lay down rules relating to the exercise of the power to impose a charge under penalty payments.
1 The supervisor may impose an administrative penalty on a breach of regulations, set up by or pursuant to the articles 8 , 21 , 22 , 23 , 25 , 26 , 35 , 36 , 38 , 39, 1st Member Paragraph 39, paragraph 7, in so far as it concerns the corresponding application of Article 39, first paragraph, 43 , 44 , 46 to 59 , 60 , 61, second and fourth members , 62 , 63 , 69 , 72 , 73 , 74 , 75 , 78, third to sixth, ninth and eleventh members , 79, second paragraph , 80, second paragraph , 80a, fourth, fifth and ninth member , 82, first to fifth and seventh Member , 85, second and third members , 91, second and seventh members , 92, second and seventh members , 93, 1st Member , 94, first and second members , 95 , 99 , 102, second paragraph , 104 , 105 , 106 , 107 , 108 , 109a , 110 to 110h , 113 , 114 , 115 , 116 , 117 , 118 , 123 , 124 , 125 , 125a , 129 , 130 , 131 , 132 , 133 , 134 , 135 , 138 , 140 , 141 , 142, first, second, third, fifth and sixth member , 145 , 162 , 164 , 165, first to fourth members , 166, 1st Member , 167, fifth paragraph , 191 , 193 , 197, third and fourth member , 198 and from Article 5:20 of the General Administrative Law .
2 In the case of a general measure of management, rules relating to the exercise of competence shall be laid down in the first paragraph.
1 The amount of the administrative fine shall be determined by a general measure of management, with the exception that the administrative penalty for a separate infringement shall not exceed € 4 000 000. If no five years have elapsed since the offence has been committed since the imposition of an administrative fine on the offender for the same offence, the amount of the administrative penalty, as referred to in the first sentence, shall be paid, doubled for a separate violation.
2 The general measure of management referred to in paragraph 1 shall determine the amount of the administrative penalty to be imposed for each infringement specified therein. The offences shall be classified in categories according to the gravity of the offence with the basic amounts, minimum amounts and maximum amounts. In addition, the following format is used:
Category
Basic amount
Minimum amount
Maximum amount
| 1 |
€ 10 000,- |
€ 0,- |
€ 10 000,- |
| 2 |
€ 500 000,- |
€ 0,- |
€ 1 000 000,- |
| 3 |
€ 2 000 000,- |
€ 0,- |
€ 4 000 000,- |
3 By way of derogation from the first and second paragraphs, the supervisor may fix the amount of the administrative fine at a maximum of twice the amount of benefit the offender has obtained by the offence if the latter's advantage is greater than € 2 000 000.
1 If an objection or appeal is lodged against a decision imposing administrative fine, it suspends the obligation to pay the administrative fine until the period of appeal has expired or, if appeal has been brought, to the appeal Appeals has been made.
2 The suspension of the obligation to pay does not suspend the calculation of statutory interest.
1 The supervisor may, with a view to protecting the interests of the pensior, bring to public notice, if necessary, stating the considerations which led to that notification:
a. Violation of the prohibitions under this Act and the offences referred to in Article 195 ;
b. the fact of which a designation has been given, the breach of requirement, the fact that the designation was given and the line of conduct to be followed by the pension executor, as well as the name, address and place of residence of the pension exporter; to whom the designation is given;
c. the fact of which a charge has been imposed under penalty payments or administrative penalty, the breach of requirement, the fact that the charge has been imposed on the penalty payment or administrative penalty, as well as the name, address and location of the penalty. Offender to whom the charge has been imposed on the penalty payment or administrative penalty;
d. the fact that a recovery plan as referred to in Article 133 or Article 135 the name, address and place of establishment of the occupational pension fund which has submitted the recovery plan.
2 The rules of our Minister may lay down rules on the exercise of the powers referred to in the first paragraph.
1 The supervisor shall, if it decides to issue a public notification as referred to in Article 1 (2), Article 183 the person responsible for the pension in question is informed of the decision.
2 The decision shall contain, in any event, the infringement detected, the content of the notification, the grounds on which the decision is based and the manner in which and the period after which the public notice will be issued.
1 The placing of public notice shall not take place earlier than after five working days have elapsed after the publication of the decision referred to in Article 184 -to the person concerned.
2 Where the person concerned requests a provisional provision, Article 8:81 of the General Administrative Law , the operation of the decision shall be suspended until a judgment of the court's provision is made.
The supervisor shall make a decision on the creation of a trustee under this law after disclosure, unless disclosure of the decision is contrary to or could come with the purpose of exercising it by the supervisor. supervision of compliance with this law.
The permit, intended to Article 25, part a , shall be granted on request by the supervisor when the occupational pension fund:
a. is entered in the register provided for in Article 204 ; and
b. satisfies the requirements of the Articles 110c , 121 , 138 and 142, second paragraph and Article 11 of Directive 2003 /41/EC.
The supervisor may authorise the authorisation provided for in this Directive. Article 25, part a , withdraw, in whole or in part, or subject to detailed rules where:
a. The pension fund no longer meets Article 187 ;
b. the information supplied in the application is incorrect or incomplete, and the provision of the correct or complete information would have led to another decision on the application for the authorisation;
c. the granting of the authorisation was otherwise incorrect and the fund knew or belonged to it; or
(d) of the authorisation for two years, after the day of the day drawing of the decision authorising the authorisation, no use has been made.
1 The supervisor shall, within three months of receipt of the information, Article 26, second paragraph , communication of that information to the competent authorities of the Member State in which the self-employed or professional person is established, unless the occupational pension fund does not have the authorisation provided for in the Article 25, part a , whether the supervisor has any reason to doubt that the administrative structure or financial position of the occupational pension fund, or the expertise and reliability of the persons controlling the fund, with the plan envisaged in that Member State, activities are compatible.
2 The supervisor shall simultaneously communicate to the fund of transmission of the information to the competent authorities referred to in the first paragraph.
3 The supervisor shall communicate to the fund of information on the relevant provisions of social and labour legislation received from the competent authorities referred to in paragraph 1.
An occupational pension fund may, after receipt of the communication, be referred to in Article 189, third paragraph , or after a period of two months after receipt of the communication, Article 189, second paragraph , begin to implement the proposed pension scheme.
1 The supervisor forbids an occupational pension fund from receiving contributions from a self-employed or selfemployed person established in another Member State where the supervisor has reason to doubt as intended by the supervisor. Article 189, first paragraph , whether the fund does not possess a licence as intended in Article 25, part a .
2 The supervisor may prohibit a fund from receiving any further contributions from a self-employed or professional person established in another Member State when the competent authorities of the Member State of which the occupational retirement provision is social and labour legislation is applicable, mention has been made of an infringement of the applicable social and labour legislation.
3 The supervisor shall impose a prohibition as referred to in this Article in the form of a designation as referred to in this Article. Article 166 .
The supervisor shall, in coordination with the competent authorities of the Member State whose social and employment law applicable to occupational pension provision applies to the occupational pension scheme, take the necessary measures to ensure that: ensure that an occupational pension fund puts an end to an established infringement of the applicable regulations.
A pension institution from another Member State shall be prohibited from accepting contributions from a self-employed or self-employed person established in the Netherlands without:
(a) a licence issued for that purpose by the competent authorities of the Member State in which the pension institution of another Member State has its registered office; and
(b) the competent authorities of the Member State in which the pension establishment has registered its seat of the intention to implement an occupational pension scheme for a self-employed or a professional resident in the Netherlands.
1 The supervisor informs, within two months from the date of receipt of data as intended Article 26, second paragraph The competent authorities of the Member State in which the pension institution from another Member State has its registered office and which provided it, on the provisions of the Dutch social and labour law applicable to the Member State concerned, shall be occupational pension scheme, which is contributed by the self-employed or professional resident in the Netherlands.
2 The supervisor shall inform the competent authorities referred to in paragraph 1 of any significant change in the social and employment legislation applicable to the occupational pension scheme which may have an impact on the characteristics of the Pension scheme.
Where the supervisor proves that a pension institution from another Member State is in a position to implement a pension scheme contributed by a self-employed or self-employed person established in the Netherlands, in breach of the Dutch social and social security The supervisory authority shall inform the competent authorities of the Member State in which the pension institution has its registered office of this notification to the pension institution of another Member State without delay.
1 If a pension institution from another Member State continues to infringe the Dutch social and labour legislation applicable to the pension scheme, in spite of the competent authorities of the Member State in which the pension institution is based any other Member State has its seat taken or because those competent authorities have not taken appropriate measures, the supervisor may, after having informed those competent authorities, take appropriate action to breach the pension institution's compliance with the applicable regulations to stop and, to the extent necessary, prevent the pension institution from carrying out activities for the Dutch contributing, self-employed person or professional.
2 The supervisor may, for the execution of the first member, the powers specified in the Articles 166 , 170 and 171 Apply.
3 The supervisor may, after application of Article 195 , the powers, intended in the Articles 166 , 170 and 171 apply when a pension institution from another Member State Article 193 Do not comply.
1 The supervisor shall, upon request, provide the Minister with all the information and information necessary for the pension policy to be carried out by Our Minister and to examine the adequacy of this law.
2 The supervisor shall manage a database for the purpose of carrying out the task referred to in paragraph 1, shall draw up an information plan and a management plan, and forward these plans to our Minister. The supervisor shall send changes to the information plan and management plan to our Minister.
3 Pension exporters shall, upon request and free of charge, provide the supervisor with all the information and information it needs to carry out the task described in the first paragraph.
4 In the case of, or under general management, rules shall be laid down concerning the data and information to be drawn up in the database, the way in which the data and information are processed and managed and the institutions to whom information is to be taken from the data from the database shall be provided.
1 It shall be prohibited any person who, by virtue of the application of this Law or of acts adopted pursuant to this Law, fulfils or has carried out any duties, shall be prohibited from confidential information or information under that law or any information under that law. Section 5.2 of the General Administrative Law have been provided or obtained or obtained from a person or body as referred to in Article 197, third paragraph , below 199, 1st Member , to be received, further or otherwise known, or to be known further or otherwise than for the execution of his task or required by this law.
2 By way of derogation from the first paragraph, the supervisor may, using confidential information or information obtained in the performance of its task under this law, make communications, if these cannot be traced back to the national court. individual persons.
3 By way of derogation from the first member, the supervisor may, using confidential data or information obtained in the performance of its task under this law, obtain comparable, non-aggregated statistical data from publish occupational pension funds, in order to provide an insight into the financial situation of these occupational pension funds.
4 In the case of general management measures, detailed rules on the information which may be published by the supervisor shall be laid down, on the publication and time-limits to be used prior to it.
1 The supervisor may, by way of derogation from Article 198, first paragraph , confidential data or intelligence obtained in the performance of its task under this Law, shall provide it to the other supervisory authority or a regulatory body, unless:
a. The purpose for which the confidential data or intelligence is to be used is not sufficiently defined;
b. the intended use of the confidential data or intelligence does not fit within the framework of the supervision of pension execs;
c. the provision of the confidential data or intelligence would not be tolerated by the Netherlands law or the public policy;
(d) the confidentiality of confidential data or intelligence is not sufficiently guaranteed;
e. the provision of the confidential data or intelligence is, or could be, reasonably contrary to the interests which this law seeks to protect; or
f. Insufficient guarantee that the confidential data or intelligence will not be used for any purpose other than that for which it is provided.
2 In so far as the information or information referred to in paragraph 1 has been obtained from a regulatory body, the supervisor shall not provide it to the other supervisor or to any other supervisory authority, unless the information or information provided by the supervisory authority is not available to the other supervisory authority. supervisory authority whose data or information has been obtained expressly to provide the data or intelligence and, where appropriate, has agreed to use for a purpose other than the one for which the information or intelligence has been information or information has been provided.
3 If a regulatory body to the supervisor who provides the confidential data or information under the first or second member requests that confidential data or intelligence be allowed to use it for another The supervisor shall, on request, only provide that request with:
a. if the intended use is not in conflict with the first or second member; or
b. insofar as that regulatory body provides otherwise than in this Act from the Netherlands, having regard to the relevant legal procedures for that other purpose the decision on such data or information could be obtain; and
c. after consultation with our Minister of Security and Justice, if the application referred to in the introductory sentence relates to an investigation into criminal offences.
4 The Financial Markets Authority or the organisational part of De Nederlandsche Bank N.V. which is responsible for the Article 146, third paragraph This task may provide confidential information or information to the organisational part of De Nederlandsche Bank N.V. which is responsible for the performance of its monetary task, provided that the confidential information or information is useful. for the exercise of that task.
5 The first to third paragraphs shall apply mutatis mutandis to the exchange of confidential data or intelligence between the supervisory parts of the supervisory authority with different tasks.
1 The entry in the register referred to in Article 204 , in which Member States an occupational pension fund carries out pension schemes, the supervisory authority shall be notified by the supervisor to the European Insurance and Occupational Pensions Authority.
2 The supervisor shall inform the European Insurance and Occupational Pensions Authority of a decision to prohibit the activities of an occupational pension fund.
1 The supervisor may, by way of derogation from Article 198, first paragraph -to provide confidential information or intelligence in the performance of the task entrusted to it pursuant to this Law, to a person referred to in points (a), (b), (c), (d) or (e) to the extent that the information or information is useful to the person concerned. exercise of his duties:
a. A trustee who is responsible for Article 168 has been appointed;
b. a judge-commissioner who Article 223a of the Bankruptcy Law has been appointed;
c. a trustee who is responsible for Article 215, second paragraph, of the Bankruptcy Law has been appointed;
d. a Judge Commissioner who, by virtue of Article 14 of the Bankruptcy Law has been appointed;
e. a liquidator who Article 14 of the Bankruptcy Law has been appointed.
2 The supervisor shall not provide confidential information or intelligence as referred to in paragraph 1:
a. Where the provision of the confidential data or intelligence is or could reasonably be contrary to the interests which the law seeks to protect;
b. if the confidential data or intelligence has been obtained from the other supervisor or a supervisory authority, and this other supervisor or that supervisory authority does not agree to provide the confidential information or intelligence.
3 The liquidator appointed in the bankruptcy of a pension exporter may, by way of derogation from Article 198, first paragraph , providing confidential information or intelligence as referred to in paragraph 1 to the courts, insofar as they do not relate to an undertaking which has been or has been involved in an attempt to enable the person responsible for the pension scheme to be able to to pursue its activities.
4 Article 198, first paragraph , without prejudice to the applicability of the provisions of the Law of Civil Procedure which relate to a declaration of information or information obtained in the performance of its position as a witness or party to a party or party in civil matters or as an expert in civil matters. to the extent that it is confidential data or information about a pension exporter who has been declared bankrupt or has been dissolved on the basis of a court ruling. The preceding sentence does not apply to confidential data or intelligence related to an undertaking that has been or has been involved in an attempt to enable the relevant pension exporter to conduct its activities. -to continue.
1 The supervisor may, by way of derogation from Article 198 Any confidential information or information obtained in the performance of the task entrusted to it pursuant to this Law shall be communicated to a body responsible for the exercise of criminal powers or to an expert who is responsible for the exercise of such powers. such a body has been entrusted with a mandate to the extent that the required data or information is necessary for the performance of that contract.
(2) If the authority referred to in paragraph 1 has the intention of giving effect to the authority to the supervisor of the extradition of an object for seizure or the power to recover from the contract, the competent authority of the the inspection of, or a copy of, documents as intended Article 96a , 105 or 126a of the Code of Criminal Procedure , or Article 18 or 19 of the Law on Economic Crimes , and the claim relates to confidential data or intelligence as provided for in Article 198, first paragraph , prior to the exercise of its competence, the authority shall give the supervisor the opportunity to express its views on the matter.
1 The supervisor may, by way of derogation from Article 198, first paragraph , confidential information or information obtained in the performance of the task entrusted to it pursuant to this Act, shall supply:
a. An accountant who conducts the investigation into the states, intended in Article 142, fifth paragraph , or which is responsible for carrying out statutory audits of the annual accounts of a pension exporter in so far as the confidential data or information relating to that person's pension is and is necessary for the purposes of the audit; or
b. An actuary conducting the investigation into the States referred to in Article 142, fourth paragraph , or which is responsible for the statutory audit of a pension exporter, to the extent that the confidential data or information related to that pension executor is necessary and necessary for the purpose of the audit.
2 The supervisor shall not provide confidential data or information under the first paragraph where:
a. The purpose for which the confidential data or intelligence is to be used is not sufficiently defined;
b. the intended use of the confidential data or intelligence does not fit within the framework of the supervision of pension execs;
c. the provision of the confidential data or intelligence would not be tolerated by the Netherlands law or the public policy;
(d) the confidentiality of confidential data or intelligence is not sufficiently guaranteed;
e. the provision of the confidential data or intelligence is, or could be, reasonably contrary to the interests which this law seeks to protect; or
f. Insufficient guarantee that the confidential data or intelligence will not be used for any purpose other than that for which it is provided.
3 In so far as the information or information referred to in paragraph 1 has been obtained from a regulatory body, the supervisor shall not provide it to the other supervisor or to any other supervisory authority, unless the information or information provided by the supervisory authority is not available to the other supervisory authority. supervisory authority whose data or information has been obtained expressly to provide the data or intelligence and, where appropriate, has agreed to use for a purpose other than the one for which the information or intelligence has been information or information has been provided.
4 If a body or person referred to in the first member, to the supervisor who has provided the confidential data or intelligence on the basis of that member, requests that confidential data or intelligence be used for a the supervisor shall grant that request only in:
a. if the intended use is not in conflict with the first, second or third members; or
b. to the extent that such body or person provides otherwise than in this Act with due regard for the relevant statutory procedures for the purpose of obtaining that information or information from that other purpose; and
c. after consultation with our Minister of Security and Justice if the application referred to in the introductory sentence relates to an investigation of criminal offences.
The supervisor shall organise consultations with stakeholders on pensions at least once a year.
The supervisor shall manage a register in which all occupational pension funds shall be registered with their registered office in the Netherlands. The register shall, where applicable, indicate in which Member States a fund shall implement pension schemes.
The supervisor shall be obliged to cooperate closely with the European Commission and the competent authorities from Member States other than the Netherlands, in accordance with Directive 2003 /41/EC.
1 The supervisor may, on request, in special cases of the provision of, or Article 142, first and second paragraphs , grant an exemption if he considers that the interests of the persons involved in a pension scheme are sufficiently guaranteed.
2 The derogation is granted by decision.
1 The derogation may be granted under restrictions.
2 Provisions may be attached to the exemption.
3 The derogation may be withdrawn where:
a. one or more of the reasons why it has been granted or have been expired;
(b) after the grant of such facts or circumstances, or have been found to be that, if they had been known at the time of the grant, the waiver would not have been granted or would not have been granted in that form;
(c) one or more of the associated requirements is not complied with.
4 The regulator shall adopt policy rules on the granting of a derogation.
1 Our Minister sends in addition to Article 18 (2) of the Framework Law on independent administrative bodies all of the relevant supervisory reports issued by the supervisor to our minister, in the form in which they have been submitted to him, with his judgment as necessary, to the States General.
2 The obligation to forward every five years a report to the two Chambers of the States-General for the purpose of assessing the effectiveness and effectiveness of the functioning of an independent administrative body, Article 39 (1) of the Framework Law on independent administrative bodies , with regard to the functioning of the supervisor under this law, it is the responsibility of our Minister.
1 Violation of the Articles 107, second and third paragraphs , 162 , 164 , 165, first to fourth members , and 167, fifth paragraph, part a , be punished with a fine of the second category. Violation of Article 166, first paragraph , be punished with a fine of the fourth category.
2 A fine of the second category shall be subject to penalties for breach of rules laid down by this Act by a general measure of management, where expressly referred to as a criminal offence within the meaning of this Law.
3 The offences set out in or pursuant to this Article shall be offences.
If a contribution made by registered letter is not or is not fully met within 30 days, the person who is responsible for the pension executor may, by the persons empowered under the Statutes, be to represent, the premium, legal or regulatory fines or regulatory fines, and the costs of incursion, in the case of a compulsory order.
2 The formal notice referred to in paragraph 1 shall indicate the contents of the first and fourth paragraphs to the eighth paragraph of this Article and of Article 7, third paragraph .
3 The order of enforcement shall cease to:
(a) the name and the seat of the pension exporter;
(b) the names of the representatives referred to in the first paragraph;
(c) the name, occupation, residence and address of the debtor;
d. the amount of the arrears, that of the legal or regulatory fines or regulatory penalties, to the extent that they are claimed and the costs of incursion to the extent that they are entitled thereto, and the grounds on which the premiums are based. claim is based;
e. the date on which the notice referred to in paragraph 1 has been made.
4 The compulsory order shall deliver an enforceable title, which shall apply to the rules of the Law of Civil Procedure may be implemented.
5 The compulsory order cannot be implemented before the end of eight days after service has elapsed. The person to whom the warrant is directed may, by means of a summons by summons to the court of the court of the place where he lives, for a period of 30 days after service of a court order against the enforcement of a warrant may be brought to the court. If the person resides outside the Netherlands or does not have a permanent residence in the Netherlands, he may be resided in the court of the district court of the district in which the office is situated of the pension exporter.
6 The opposition shall suspend the enforcement of the order of enforcement to the extent that it is contested by the opposition.
7 If the resistance is directed or directed against the level of the advanced regulatory interest or the regulatory penalty, the court may, if it is excessive to him, moderate the statutory interest or regulatory penalty with a view to It may not be less than the statutory interest.
8 The right to enforcement in the case of a compulsory order shall be to the costs of persecution.
As regards civil proceedings in respect of participation in and benefits under an occupational pension scheme, the court judge shall have jurisdiction.
1 The accountability body or the supervisory board may request under the right of survey, intended to be carried out in Section 2 of Title 8 of Book 2 of the Civil Code , submit to the works room of the Amsterdam court.
2 The Articles 346 to 359 of Book 2 of the Civil Code shall be applicable mutatis mutandis.
3 The costs relating to the submission of the application referred to in paragraph 1 shall be borne by the occupational pension fund if they are reasonably necessary for the performance of the task of the responsible body or of the Board of Directors. to monitor and inform the occupational pension fund of the costs to be incurred.
Within five years of the entry into force of this Act, our Minister shall send to the States-General a report on the effectiveness and effects of this law in practice in the field of communication, supervision and administrative burdens.
1 In respect of an occupational pension scheme binding before 1 January 2006, our Minister for the first time makes the application, which is intended to be Article 11, first paragraph , at least eight weeks before five years have elapsed since 1 January 2006, unless there has been any change to the obligation after 1 January 2006.
2 Article 17 shall apply only to secondments which have been caught on or after 25 July 2001.
3 The last sentence of Article 66, first paragraph , in respect of claims accrued before 1 January 2006 and which did not comply with the last sentence of 1 January 2006, Article 66, first paragraph , for 10 years after 1 January 2006, not applicable, except that the financing of such claims shall be made at least in equal parts per calendar year. The regulator may allow, by way of derogation from the first sentence, for a longer period, but no longer than for a period of 15 years, to apply the last sentence of Article 66, first paragraph , to the extent necessary for the prevention of unacceptable financial consequences for the occupational pension scheme concerned or of the professionals concerned.
4 For the application of Article 8 'occupational pension fund established for that purpose by an occupational pension scheme' means an occupational pension fund carrying out an occupational pension scheme which is required for 1 January 2006 or for which it is intended to be an application for commitment has been made, with regard to the implementation of that scheme.
5 If an occupational pension fund before the date of entry into force of Article II, Section E of the Pensions Collecting Act 2012 has transferred to an insurer on the basis of a capital contract as referred to in Article 143a the prohibition of insurance on the basis of a capital contract, referred to in Article 143a, after the end of the contract or an extension thereof, but no later than five years after the date of entry into force of Article II (E) of the Agreement, shall apply to Collecting law pensions 2012.
6 Persons at the time of entry into force of Article VI of the Strengthening Boards Law be part of the Supervisory Board of an occupational pension fund until the end of their term of office at that time, but no later than 1 January 2017, shall be deemed to be appropriate to the said Article 110, third paragraph , and, from the date of entry into force of Article II, Section C, of the Strengthening Government Pension Fund , Article 110c, first paragraph , and reliable as referred to in Article 110, fifth paragraph, and from the date of entry into force of Article II (C) of the Strengthening Administration of Pension Funds, Article 110c, third paragraph, as long as not a change in the relevant facts, any circumstances or antecedents give a reasonable cause for assessment of such fitness or reliability.
7 If a person who determines the policies of an occupational pension fund or also determines prior to the time of entry into force of the pension Article VI of the Strengthening Boards Law is competent in connection with the exercise of the occupational pension fund's undertaking, that person shall, from that date, be deemed to be fit for use as intended for the purposes of the occupational pension scheme. Article 110, third paragraph , and from the date of entry into force of Article II, Section C, of the Strengthening Government Pension Fund , Article 110c, first paragraph , as long as not a change in the relevant facts and circumstances gives a reasonable cause for an assessment or re-evaluation of such suitability.
8 An occupational pension fund which in the first year after the date of entry into force of the Article II, Section N, of the Financial Review Framework Act does not satisfy the at or under Article 127 require a recovery plan on the basis of: Article 133 By way of derogation from the second paragraph of Article 133, the occupational pension fund, by way of derogation from Article 133, will be able to comply with Article 127 within 12 years. An occupational pension fund which does not comply with the requirements of Article 127 in the second year after the date of entry into force of Article II (N) of the Adaptation Act, shall set up a recovery plan in accordance with Article 133 Article 134 , where the occupational pension fund, by way of derogation from Article 133, second paragraph, or Article 134, second paragraph, shall work out how it will comply with Article 127 within 11 years. Where an occupational pension fund has established a recovery plan with a 12-or 11-year time limit, Article 134, second paragraph, as far as handling an equal deadline for recovery plans, applies from the fourth year after the date of time of entry into force of Article II (N) of the Financial Review Framework Act.
9 Article 135 shall apply to policy coverage levels established from the time of entry into force of this Regulation. Article II, Section P, of the Financial Review Framework Act .
10 Article 62 shall be applicable from a date to be determined by royal decree to pension beneficiaries who have become pension beneficiaries from that date.
11 Article 65 as that article ushered on the day before the entry into force of Article III of the Law on release for the purpose of building-building-building and income from work and promotion of voluntary continuation of pension-building shall continue to apply in the event of termination of the appeal before the entry into force of Article III of that Act.
12 By way of derogation from Article 81, third paragraph , is the pension exporter required to make use of the scheme at the request of the pensioner who used the scheme as of 8 July 2015. Article 2 (4) -the part of the capital which has not yet been used for the purchase of a lifetime benefit to another pension exporter for the purpose of the purchase of a lifetime benefit.
This law is cited as: compulsory occupational pension scheme law.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Given at The Hague, 6 October 2005
Beatrix
The Minister for Social Affairs and Employment,
A. J. de Geus
Issued the first of November 2005The Minister of Justice,
J. P. H. Donner
For the offences listed in Table 1 and Table 2, committed after the date of entry into force of this Regulation. Article 90 of this Act, the amounts of the fines were fixed as follows:
Tariff number
Amount (fixed rate)
| 1. |
€ 453 |
| 2. |
€ 907 |
| 3. |
€ 5 445 |
| 4. |
€ 21 781 |
(1) Where a fine is imposed for breaching a provision as listed in Table 1, in determining the amount of the fine, the following category breakdown by balance sheet shall apply with the corresponding factor:
Category I: occupational pension funds with a balance sheet total less than € 9 075 604: factor 1;
Category II: occupational pension funds with a balance sheet total of at least € 9 075 604 but less than € 45 378 022: factor 2;
Category III: occupational pension funds with a balance sheet total of at least € 45 378 022 but less than € 226 890 108: factor 3;
Category IV: occupational pension funds with a balance sheet total of at least € 226 890 108 but less than € 453 780 216: factor 4;
Category V: occupational pension funds with a balance-sheet total of more than € 453 780 216: factor 5.
2. The fine shall be determined by multiplying the amount referred to in Article 1 by the factor belonging to the category of balance sheet total referred to in the first paragraph.
(3) If the balance sheet total data have not been made available to De Nederlandsche Bank N.V., De Nederlandsche Bank N.V. may, to the person to whom the fine is imposed, request that such information be made within a period of time to be set by the Bank of the Netherlands. to provide. If the person concerned does not comply with this request within the prescribed period, the amount of the fine category V shall apply when determining the amount of the fine.
On the basis of Article 92, second paragraph This law does not require the person concerned to put forward his views before the imposition of the fine, in the case of an infringement for which tariff number 1 has been fixed.
Infringements of rules laid down in the Article:
Tariff number
| 6 |
5 |
| 19 |
2 |
| 20 |
3 |
| 21 |
5 |
| 22a |
3 |
| 22b |
2 |
| 22c |
3 |
| 23 |
5 |
| 24 |
5 |
| 28 |
3 |
| 32 |
3 |
| 37 |
3 |
| 38 |
5 |
| 39 |
3 |
| 41, 1st Member |
5 |
| 42 |
3 |
| 44 |
4 |
| 45 |
4 |
| 50, 1st Member |
3 |
| 50, second paragraph |
4 |
| 50, third member |
4 |
| 51 |
3 |
| 53 |
2 |
| 54, 1st Member |
2 |
| 55 |
1 |
| 57 |
4 |
| 58 |
4 |
| 59 |
5 |
| 59, 1st Member |
5 |
| 59, third member |
5 |
| 59a, second member |
5 |
| 59a, third member |
3 |
| 60 |
4 |
| 60a |
4 |
| 61, 1st Member |
3 |
| 61, second paragraph |
3 |
| 63, 1st Member |
1 |
| 63, second paragraph |
1 |
| 63, third member |
1 |
| 63, fourth member |
2 |
| 63, fifth paragraph |
2 |
| 71, 1st Member |
3 |
| 71i |
3 |
| 71k |
3 |
| 72, third member |
3 |
| 72, fourth member |
3 |
| 73 |
3 |
| 74, 1st Member |
3 |
| 74, second paragraph |
3 |
| 75, 1st Member |
3 |
| 79, second paragraph |
3 |
| 79, third member |
3 |
| 81, second paragraph |
4 |
| 82, 1st Member |
4 |
| 82, third member |
3 |
