Pension division on divorce in the Netherlands is governed by the Pension Rights Equalisation Act (Wet verevening pensioenrechten bij scheiding, Wet VPS), in force since 1 May 1995. Each spouse is entitled by law to half of the old-age pension the other accrued during the marriage or registered partnership. The right arises automatically, but it is only paid out directly by the pension provider if the divorce is reported to that provider within two years. Miss that period and the entitlement survives, but the ex-partners have to settle it between themselves.
Pension is often the second-largest asset in a divorce after the family home, and it is the one most frequently overlooked, because nothing is paid out at the time of the divorce and the consequences only become visible decades later. The partner who worked part-time or not at all is the one who bears that cost.
This guide sets out what is divided and what is not, the difference between equalisation and conversion, the special partner’s pension that the ex-spouse keeps, the two-year deadline and how to meet it, and what to do if the deadline has already passed.
What is divided and what is not
The Wet VPS covers the old-age pension (ouderdomspensioen) accrued in the second pillar, that is, through an employer’s pension scheme or a professional pension fund, during the marriage or registered partnership. Only the part accrued between the date of the marriage and the date on which the divorce petition was filed is divided; what either partner built up before the marriage or after that date stays with them.
Several things fall outside the Act. The state pension (AOW) is never divided: it is a personal entitlement built up by residence in the Netherlands, at a fixed percentage for each year of residence between the ages of fifteen and the state pension age. After the divorce each ex-partner is entitled to the higher single person’s rate rather than the lower rate for people who share a household, which is a genuine improvement in income for both.
Third-pillar products, such as an annuity policy (lijfrente) or a bank savings pension, are not covered by the Wet VPS either. They are ordinary assets and are dealt with under the matrimonial property regime: they are divided if they fall within the community of property, or settled under a set-off clause in the prenuptial agreement. Since 1 January 2018 marriages are by default subject to the limited community of property, which changes what falls into the pot; our article on the limited community of property explains that regime.
Pension accrued by a director-major shareholder in the company’s own books raises separate questions, because the value has to be established and the company has to be able to bear the split. That situation always needs advice, and usually an actuarial valuation.
Finally, the Act does not apply to unmarried couples. Cohabiting partners, even with a notarial cohabitation contract, have no statutory right to equalisation. What they can have is a special partner’s pension, if the scheme recognises the partner and the partner was registered with the provider. Anything else has to be agreed contractually. The position on ending a registered partnership is different again and is covered in our article on ending a registered partnership.
Equalisation or conversion: the two routes
Equalisation (verevening) is the statutory default. The ex-partner acquires a right to payment of half of the old-age pension accrued during the marriage, but the pension itself stays with the person who accrued it. Payment begins when that person retires, follows their pension, and ends when that person dies. The ex-partner therefore remains tied to the other’s choices and to the other’s lifespan.
Conversion (conversie) does something different. The share of the old-age pension, together with the special partner’s pension, is converted into an independent old-age pension entitlement in the ex-partner’s own name. From then on the two entitlements have nothing to do with each other. The ex-partner decides when the pension starts, within the scheme’s limits, and the entitlement is not lost if the other dies first.
| Point of comparison | Equalisation | Conversion |
|---|---|---|
| Applies | Automatically, unless excluded | Only if expressly agreed |
| Consent needed | None | Both ex-partners and the pension provider |
| Start of payment | When the accruing partner retires | When the ex-partner chooses, within the scheme rules |
| If the accruing partner dies first | The equalised payment stops; the special partner’s pension takes over | The entitlement is unaffected |
| Reversible | Yes, by agreement before payment | No, conversion is final |
Conversion is attractive where the parties want a clean break, where there is a large age difference, or where one partner does not want their income to depend on the other’s retirement date. It is irreversible, and it requires the pension provider to cooperate, which not every provider will do. Equalisation is simpler, costs nothing and remains the right choice in most ordinary cases.
Both routes can be departed from. Spouses may agree in a prenuptial agreement or in the divorce covenant to divide in a different proportion, to exclude equalisation altogether, or to offset the pension against other assets such as the equity in the house. The agreement must be in writing, and where a departure from the statutory rule affects the provider it must be notified. Excluding equalisation is a serious decision and should only be made once both parties know what they are giving up in figures.
The special partner’s pension is a separate right
Equalisation concerns the old-age pension. The partner’s pension, which is paid to the surviving partner after the death of the member, follows its own rule under the Pensions Act. On divorce the ex-partner retains, as a special partner’s pension (bijzonder partnerpensioen), the partner’s pension accrued up to the date of the divorce. That entitlement belongs to the ex-partner even if they remarry, and it is paid if the member dies, whenever that happens.
There is an important exception. Some schemes insure the partner’s pension on a risk basis only (risicodekking), which means nothing is accrued and the cover simply ends when the employment or the membership ends. In such a scheme there is no special partner’s pension to retain, and the surviving ex-partner receives nothing. Whether a scheme accrues or insures the partner’s pension is stated in the scheme rules, and it is one of the first things to check.
The ex-partner may waive the special partner’s pension, in which case it usually reverts to the member and can be used for a new partner. That is a decision worth pricing rather than conceding: for a partner with little pension of their own it can be the only cover they have.
The two-year deadline and how to meet it
The single most important practical rule is the two-year period. If the divorce is reported to the pension provider within two years of the registration of the divorce, using the statutory notification form, the provider pays the equalised part directly to the ex-partner. Report it later and the provider is no longer obliged to do so. The right itself does not disappear, but the ex-partner then has to claim their share from the other ex-partner, year after year, once the pension starts running, which is exactly the dependency the Act was designed to remove.
The practical sequence is straightforward. Start by mapping every entitlement: request statements from all current and former employers’ schemes, and use the national pension register to trace schemes that have been forgotten, which happens often after several job changes. Establish for each scheme what was accrued between the wedding date and the date the divorce petition was filed. Record the chosen route, equalisation, conversion or a departure from both, in the divorce covenant, in figures rather than in principles.
Then send the notification form, with a copy of the covenant, to every pension provider separately, and ask each of them to confirm in writing that the division has been registered. Providers make mistakes, and the mistake usually surfaces on the day the first payment is due. A short check a few months later, and again when either party changes jobs, is worth the effort. There is also a de minimis rule: if the part to be equalised falls below the statutory threshold for commuting small pensions, no division takes place. That threshold is adjusted periodically and is published by the government.
If the two years have already passed, the position is not hopeless. The entitlement remains, and it can be enforced against the ex-partner directly. What is needed is a clear written record of the entitlement and, if possible, a payment arrangement or an agreement to convert. Some providers will still cooperate voluntarily when both ex-partners ask together, which is always worth trying before litigating.
Which rules apply depends on the date of the divorce
The Wet VPS applies to divorces from 1 May 1995 onwards. For divorces before that date, an older regime applies, which still matters in practice because the people concerned are only now reaching retirement.
| Date of divorce | Applicable regime | Old-age pension | Partner’s pension |
|---|---|---|---|
| Before 27 November 1981 | No division of pension | No entitlement | No entitlement |
| 27 November 1981 to 30 April 1995 | The Supreme Court judgment Boon v Van Loon | Settled as part of the community of property, on the basis of value | No separate statutory rule |
| From 1 May 1995 | Wet VPS | Half of the accrual during the marriage, paid directly by the provider if reported in time | Special partner’s pension under the Pensions Act |
A bill to replace the Wet VPS, the Pension Division on Divorce Act 2022, was submitted to the House of Representatives in 2019. It would make conversion the default and would have providers act on the divorce data they receive from the population register, removing the need for the notification form. The bill has not been adopted by either chamber and its entry into force is left to a royal decree. Until that happens, the Wet VPS described above is the law that applies, and the two-year notification remains essential.
The mistakes that cost the most
Reporting the divorce to the pension providers too late is the first and most common. It is also the easiest to avoid: the form goes out with the covenant, not months afterwards.
The second is forgetting a scheme. Someone with five employers over a working life may have five entitlements, some of them small and none of them front of mind. The national pension register shows what is registered against a citizen service number and is the fastest way to find them.
The third is trading away the pension for something visible. Giving up the pension share in exchange for staying in the house feels concrete, and often is not: the pension may be worth more than the equity once it is valued properly. Have both sides valued before agreeing to offset one against the other.
The fourth is ignoring the partner’s pension, either by assuming it disappears on divorce when it usually does not, or by assuming it exists when the scheme insures it on a risk basis and it does not. The fifth is failing to arrange cover for a new partner, since the special partner’s pension for the ex-spouse reduces what is left for anyone who comes after. And the sixth is writing the covenant in words rather than in numbers, which produces a dispute the day the first payment is calculated.
Frequently asked questions
Is the state pension divided on divorce?
No. The AOW is a personal entitlement based on years of residence in the Netherlands and is never divided between ex-partners. After the divorce each of you is assessed at the single person’s rate, which is higher than the rate for people sharing a household.
What happens if I report the divorce after two years?
You keep your statutory entitlement, but the pension provider is no longer obliged to pay you directly. You then have to recover your share from your ex-partner once their pension starts, which is why the deadline matters far more than it looks.
Can we agree not to divide the pension?
Yes. Equalisation can be excluded or varied in a prenuptial agreement or in the divorce covenant, provided the agreement is in writing. Do it with figures in front of you: waiving a share of a well-funded scheme can be worth more than the rest of the settlement combined.
Does pension division apply to cohabitants?
No. The Wet VPS applies only to marriage and registered partnership. Cohabitants can arrange something contractually, and a partner registered with the scheme may qualify for a special partner’s pension, but there is no statutory right to equalisation of the old-age pension.
What if my ex-partner lives abroad?
The entitlement is unaffected by where either of you lives. A Dutch provider will pay to a foreign account. Where the pension itself was accrued abroad, whether it can be divided depends on the law governing that scheme, and cross-border cases need advice on which law applies to the divorce and to the pension.
When does the payment actually start?
With equalisation, when the ex-partner who accrued the pension retires, not when you retire. With conversion, when you choose to start your own entitlement within the rules of the scheme. Neither is linked to the state pension age as such, although most schemes are built around it.
Advice on pension and divorce
Pension is the part of a divorce settlement where a decision taken in an afternoon determines an income thirty years later. The two questions worth answering before you sign anything are what each scheme is actually worth and whether equalisation or conversion suits your situation. Both are answerable, and both are cheaper to answer now than to argue about later.
Law and More advises and represents clients in divorce and separation, including the division of pension entitlements, the drafting of the divorce covenant, matrimonial property and maintenance. We work in English and Dutch and act for Dutch and international clients. Please contact one of our family lawyers to discuss your situation, or read further in our family law guides and on our family law page. Our overview of the cost of a divorce in the Netherlands sets out what to expect financially.
