| As of 2026 The temporary RVU threshold exemption structural introduced. This will continue to allow employees with a heavy profession until threeyear vóór the state pension age accelerated retired can. |
RVU-fromkeringCurrently, the main rule is that employers About RVU-benefits Have to pay a 52% tax penalty (pseudo final levy).. It was announced on Budget Day that this penalty tax will be increased in stages, to 57.7% from 2026, 64% from 2027 and 65% from 2028.
To the Giving employees an opportunity to However, to stop working earlier, a threshold exemption applies. Up to a maximum of the amount of the exemption, the employer does not have to pay any pay tax penalty tax on RVU payments. This requires that the employee stops working a maximum of 36 months before his AOW age. The employee does owe regular tax on the RVU payments.
This RVU threshold exemption will expire at the end of 2025. The government, employers and unions reached an agreement in October 2024 on the introduce structurally of the RVU threshold exemption with effect from 2026. It will therefore remain possible to RVU arrangements to be made.
It has been proposed that the threshold exemption (in 2026 € 2,357 per month) per January 1, 2026 Increase with € 300 gross per month For people with a heavy profession.This amount will be indexed annually Based on the development of the legal minimum wage. Or and for whom That additional exemption will be assessed by collective bargaining parties and social partners.