If you do not live in the Netherlands and you receive pension, there are several matters that you must take into account. For instance, we no longer receive certain details from your municipality. There are also consequences for taxes and your state pension. It is important to submit your address details to the Dutch Register of Non-Residents (RNI).
When you pass away
When you pass away, your surviving dependants must report this themselves to our Service Desk. We will then ask them to supply certain information, including a copy of the death certificate. Within two weeks of receipt, we will send them an application form for the partner's pension. If your partner, if any, meets the conditions, he or she will receive a partner’s pension from Bpf Koopvaardij. Your children will in any event receive an orphan’s pension until they reach the age of 18. If your child is studying or following vocational training, the benefit will stop when your child reaches the age of 27. You will find the amount of your partner's and orphan's pension on your Uniform Pension Overview (UPO).
Submit your address to the Register of Non-Residents
If you live or if you relocate abroad, notify the Register of Non-Residents (RNI) of your address details. You can do so via one of the RNI municipalities. We will then automatically receive your new address abroad. Visit the central government website for more information.
Exemption from wage tax and national insurance contributions
Bpf Koopvaardij is obliged to withhold national insurance contributions (AOW, Anw and Wlz) and wage tax from your pension. You are, however, exempt from national insurance contributions if you live outside the Netherlands. If you live in one of the treaty countries with which the Netherlands has reached tax agreements, you may not have to pay wage tax in the Netherlands*. You can request exemption from the withholding of wage tax/national insurance contributions at the Dutch Tax and Customs Administration. This is to avoid you paying tax both in the Netherlands and in the country where you live.
To complete the application for exemption, you will need the following wage tax details:
Stichting Bedrijfspensioenfonds voor de Koopvaardij
Wage tax number: 30.27.788.L01
If your application for exemption is approved by the Tax and Customs Administration, you will receive a confirmation. Bpf Koopvaardij will receive a copy automatically. We will then process your exemption in our administration.
* Without registration at the Register of Non-Residents (RNI), we are obliged to withhold national insurance contributions from your pension. You can register as a 'non-resident' at 19 municipalities in the Netherlands or check whether you are already registered. Our Service Desk can also do this for you. For more information, go to the central government website.
Wage deductions tax credit
If you do not live in the Netherlands, you will not be entitled to wage deductions tax credit.
In the Netherlands, everyone receives a pension from the government: The state pension. In the years that you live in a foreign country, you do not build up a state pension. For more information, visit the SVB website. Here, you will also find the age at which you will receive the state pension.
The country in which you live may also have a government pension (such as the state pension in the Netherlands). Ask the authorities about this in the country in question.
If you move (or move back) to the Netherlands
As soon as you live in the Netherlands, you will be obliged (once more) to pay wage tax and national insurance contributions in the Netherlands. As soon as you have registered as a resident of a municipality, we will automatically receive your new address. We will then withhold wage tax and national insurance contributions (once more) from your pension.