Program Overview

Program Overview

The VU Law Academy offers a new course: Fiscaal pensioenrecht, starting on May 6, 2026. This course provides a comprehensive and practical understanding of the fiscal frameworks of pension schemes.

Course Details

• The course consists of four intensive half-days, supplemented with self-study and practical assignments.
• It covers topics such as the fiscal positioning of pension schemes within the Wet op de loonbelasting (Wet LB), the fiscal conditions of the Wet toekomst pensioenen, and the transition law.
• Other subjects include compensation, variabilization, international aspects, and the fiscal and civil consequences of a scheme becoming impure.
• The course is taught by renowned experts: Prof. mr. Herman Kappelle, emeritus professor of Fiscaal Pensioenrecht at the Vrije Universiteit Amsterdam, and Dr. Erik Schouten CPC, chairman of the Centraal Aanspreekpunt Pensioenen of the Belastingdienst.

Target Audience

• The course is intended for tax specialists and non-tax specialists with basic knowledge of pension law.
• It is a valuable addition to civil law pension training, such as the Leergang Pensioenrecht of the VU Law Academy.

Program Objectives

• The course aims to provide professionals with not only theoretical knowledge but also practical tools to understand and solve fiscal pension issues in their daily work.

Program Structure

• The course runs from May to June 2026 and consists of four half-days, supplemented with self-study and practical assignments.

Faculty

• The VU Law Academy offers post-academic legal education for legal professionals.
• The faculty includes renowned experts in the field of pension law and taxation.