certainty interview at migration expires
As from 1 January 2001 emigrating Dutch get a so-called
conserving attack imposed. This applies among other things to
the built pension revendications and life interest supplies.
This conserving attack implies that one must oneself abroad
still during 10 years to the Dutch rules on pension and keep life
interests. If that does not happen, then the attack ingevorderd
becomes with regard to the progressive imposition concerning the total
value of the revendications and also once more revision interest of
20% concerning the value. Imposing such an attack goes
frequently in combination with certain must state of the attack, so
that the Dutch tax authority is of it certainly that she gets its
money. Such a measure seems however in fight with the
appointments of free movement within Europe as a result of the Hughes
to the Lasteyrie du Saillant-arrest in France, is to the State
Secretary of finances asks keen concerning the Dutch conserving attack
which is imposed at migration. The answer of the State Secretary
sounds as follows. The conserving attack can continue exist,
since this no obstructing functioning has. When someone
emigrates to a European Member State for this attack however automatic
delay of payment is granted. This applies as from 11 March 2004
(the day of the judgment). Delay of payment was already granted
on request, however under the condition that sufficient collateral was
provided. This certainty can remain according to the State
Secretary in default. As soon as possible a decision will be
published that will anticipate an amendment to the law.
Source "certainty interview at migration expires": General
Head index page of "certainty interview at migration
expires"
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