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A taxpayer inquired about transferring rights from an occupational pension scheme to an individual plan and the tax treatment of partial withdrawals following a collective redundancy. The Directorate General for Taxes (DGT) clarified that the transfer is not taxable if it complies with regulations and that withdrawals are treated as employment income, which may qualify for a 40% tax reduction under certain conditions.
Question raised 1. Transfer of economic rights from an occupational pension plan to an individual pension plan and tax consequences.
The transfer of rights between social security systems has no tax consequences if carried out in accordance with the regulations. Pension plan surrenders are considered income from employment. If retirement is received early due to collective redundancy, the contingency occurs when the requirements for early collection are met. The 40% reduction for contributions made prior to 2007 can only be applied once for the same contingency, even if a choice is made as to which lump-sum surrender to apply.
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