Pension Law

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We advise employers and employees on Dutch pension law. That covers setting up or changing a pension scheme, the transition under the Future of Pensions Act (Wet toekomst pensioenen) and pension disputes. We also assist with dividing pension rights on divorce. We work in English and Dutch; the first step is a free introductory meeting in which we review your scheme or question.

Clients rate Law & More 9.6 out of 10 on Klantenvertellen, the Dutch review platform (81 reviews, as of October 2026).

What can we help you with?

you are an employer and want to know whether you must offer a pension scheme;
your business has received a demand from a mandatory industry-wide pension fund;
you want to change your pension scheme and need the consent of employees or the works council;
you want to know what the transition to the new pension system means for your employees or for you;
as an employee, you believe your employer did not arrange the promised pension properly;
pension is part of a settlement agreement or a dismissal;
you are divorcing and want to know how the pension rights are divided.

Is an employer in the Netherlands obliged to offer a pension?

Dutch law has no general obligation for employers to offer a pension scheme. An obligation arises from a mandatory industry-wide pension fund, a collective labour agreement or your own pension promise.

The Dutch pension system has three pillars. The first is the state pension (AOW), paid by the Social Insurance Bank (SVB). The second is the occupational pension arranged through the employer. The third consists of individual products, such as annuities.

Under the Compulsory Participation in an Industry-wide Pension Fund Act 2000 (Wet Bpf 2000), participation can be made compulsory for an entire sector. If your business falls within that scope, you must register and pay contributions, even if you were unaware of it. Funds can claim contributions retroactively. Our article is a pension scheme mandatory? explains this in more detail.

Which rules apply to a pension scheme under the Pension Act?

Once an employer makes a pension promise, the Pension Act (Pensioenwet) applies. The employer must place the scheme with a pension provider, such as a pension fund or insurer, and inform employees properly.

The employer may not keep the pension promise in-house. Article 23 of the Pension Act requires placement with a pension fund, insurer or premium pension institution. The pension agreement is part of the employment relationship. Changing it unilaterally is only possible under Article 19 of the Pension Act. That requires a clause allowing changes and a serious interest of the employer that outweighs the employees' interests.

A works council has a right of consent on introducing, changing or withdrawing a pension scheme (Article 27 of the Works Councils Act). A decision taken without that consent can be declared void. Employees also have an annual pension overview and can see all their accrued pension at mijnpensioenoverzicht.nl. The text of the act is available on wetten.overheid.nl.

What does the Future of Pensions Act mean for you?

The Future of Pensions Act entered into force on 1 July 2023 and changes how occupational pensions are built up. Pension schemes move to a contribution-based system, and existing schemes are converted during a statutory transition period.

Under the new system, every scheme is a contribution scheme: the pension outcome depends on contributions and returns, not on a fixed promise. Two contract types are available: the solidarity contribution scheme and the flexible contribution scheme. Contributions are, in principle, the same percentage of salary for all ages, instead of rising with age.

For employers, the transition requires careful steps:

agreeing a new pension scheme with employees, the works council or the parties to the collective labour agreement;
drawing up a transition plan, including whether and how groups of employees are compensated for disadvantages of the new contribution system;
informing employees in time and correctly about what changes for them;
adjusting employment contracts and staff regulations that refer to the old scheme.

Pension funds switch to the new system on different dates within the transition period. Check the date and the information from your own fund or insurer. Errors in the transition can lead to claims from employees later.

What happens to pension on divorce?

On divorce, the old-age pension built up during the marriage or registered partnership is, in principle, divided equally between the partners. You can agree a different division in your divorce agreement.

For divorces since 1 July 2022, the Pension Division on Divorce Act 2021 applies. The pension share of the former partner is, in principle, converted into an independent entitlement with the pension provider. You must report the divorce to the pension provider within two years, using the prescribed form. If you miss that deadline, the provider will not pay out directly, and you must collect your share from your ex-partner.

The special partner pension (bijzonder partnerpensioen) also deserves attention. It protects the former partner if the other dies. For international couples, foreign pension rights and the applicable law often complicate the division. See our article on international divorce.

How does working with Law & More work?

Introductory meeting: you explain your situation, and we collect the pension rules, agreements and overviews.
Advice and cost estimate: we assess your rights and obligations and the risks, and give a cost estimate.
Approach and negotiation: we negotiate with the employer, employees, works council, pension fund or ex-partner.
Proceedings or completion: we record agreements, or conduct proceedings before the subdistrict court or district court if needed.

What does a pension lawyer cost?

Our hourly rate is 250 to 350 euros excluding VAT for a lawyer and 300 to 400 euros excluding VAT for a partner. We discuss the rate and an estimate in advance. The introductory meeting is free of charge. A one-off advice meeting without further assistance costs 300 euros including VAT.

External costs, such as court fees and actuarial calculations, are charged separately. We do not give tax advice; for the tax side of your pension, we work alongside your tax adviser. Legal aid exists via the Legal Aid Board (Raad voor Rechtsbijstand), but we do not work on that basis.

Who handles your case?

Pension questions are handled by Aylin Acar and Michelle Marjanovic, who handle our employment law and family law work. You can see the whole team on our team page. For broader employment questions, see our employment lawyer page.

Frequently asked questions

Is a pension scheme mandatory for my business?

Not by general law. It becomes mandatory through a mandatory industry-wide pension fund, a collective labour agreement or a pension promise to employees. Check the scope of the industry-wide fund carefully, because the fund can claim contributions for past years.

Can my employer change my pension scheme without my consent?

Only under strict conditions. Article 19 of the Pension Act requires a clause in the pension agreement allowing changes and a serious interest of the employer. If there is a works council, its consent is also required. Collective changes agreed in a collective labour agreement follow their own rules.

What does the Future of Pensions Act mean for employees?

Your pension becomes contribution-based, so the outcome depends more on returns. Your accrued rights may be converted into the new system by your fund. Your fund and employer must inform you about the consequences. If you lose out through the switch to flat-rate contributions, a compensation arrangement may apply.

How do I divide pension rights after divorce in the Netherlands?

Pension accrued during the marriage is, in principle, divided equally. Report the divorce to each pension provider within two years, using the prescribed form. The provider then creates an independent entitlement for the former partner. You can agree a different division in your divorce agreement.

Can a pension lawyer help with a dispute with my pension fund?

Yes. A pension lawyer can assess whether the fund applied the rules correctly. Think of contributions, the scope of the industry-wide scheme or the calculation of your rights. Many disputes start with the fund's internal complaints procedure. You can also turn to the Pensions Ombudsman (Ombudsman Pensioenen) or the court.

Do you advise on pension tax?

No. We do not give tax advice. We advise on the legal side: pension agreements, employment law, the transition to the new system, divorce and disputes. For tax questions, such as the tax treatment of contributions or a lump-sum payment, we work alongside your tax adviser or accountant. That way the legal and tax sides are aligned.

In doubt about your position? Tell us about your situation. We will let you know within one working day what your options are. Contact us, call +31 40 369 06 80 or e-mail info@lawandmore.nl.

Law & More, Marconilaan 13, 5612 HM Eindhoven (+31 40 369 06 80) and visiting location Pietersbergweg 291, 1105 BM Amsterdam (+31 20 369 71 21). Available Monday to Friday 08:00-22:00, Saturday and Sunday 09:00-17:00.

This page provides general information and does not replace advice on your specific situation.