Controller vacatures

Dutch pension reform: How does it impact your accounts?

Bron: Ernst van Bruggen, Milliman - 30 augustus 2021

In July 2020, the Dutch government agreed with representatives of Dutch trade unions and employers’ associations on a drastic change of the Dutch structure for second-pillar (that is, company-agreed) pension arrangements. In December 2020, the government cast this in proposed new pension legislation. Implementation of the proposed legal changes will force almost all companies to revise the benefit promises in their pension plans. For companies with a company pension fund, the proposed legislation may even affect vested benefits.

Especially for companies that use international or American accounting standards, the impact of such pension plan changes on their pension liabilities in the balance sheet and on the pension cost in their profit or loss statements can be huge.

This article first addresses the proposed legal changes. After that it will evaluate the accounting consequences for companies, reporting under International Accounting Standards—International Financial Reporting Standard (IFRS); IAS19—and for companies reporting under US Accounting Standards Codification (ASC); ASC 715.

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