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AOW Deferral: Legal Restrictions in Rotterdam

In Rotterdam, AOW deferral has strict legal boundaries under the AOW Act. From a maximum of 5 years deferral to tax pitfalls and local assistance at the Rotterdam District Court. Practical examples and tips for Rotterdam residents.

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AOW Deferral: Legal Restrictions in Rotterdam

AOW deferral offers Rotterdam residents the opportunity to defer their AOW after the pension age (67 years in 2024). Financially advantageous with 0.53% accrual per month, but the AOW Act (Art. 10 sections 1-2) and Income Tax Act 2001 impose strict legal restrictions. In case of disputes, you can go to the Rotterdam District Court, Wilhelminaplein 100-125. This article discusses rules, risks and local support.

What does AOW deferral mean for Rotterdam residents?

You choose to claim your AOW later than the AOW age. In Rotterdam, with many workers in the port and logistics, this is popular for extra income. Benefits: higher monthly amount, continue working or build up assets. But the SVB applies strict conditions to prevent abuse.

Reasons for deferral:

  • Higher return: Up to 0.53% per month extra.
  • Work flexibility: Continue working in Rotterdam sectors.
  • Care impact: After AOW age, the AOW premium changes to care premium.

However: maximum duration and exceptions apply inexorably.

Legal frameworks and Rotterdam practice

Key laws:

  • Art. 10 AOW Act: Deferral permitted with limit.
  • Art. 10a AOW Act: No repayment upon death for deferred period.
  • Art. 3.109 Income Tax Act 2001: Tax on accrued amount.

Maximum period: 5 years

Deferral maximum up to 5 years after AOW age, otherwise automatic start. Example for Rotterdam residents:

AOW ageMax. claim
67 (2024)72 years
68 (2029)73 years

Exceptions: No deferral possible if

  • You already have WGA or ANW – double benefit prohibited.
  • Previous suspension of AOW due to non-working.
  • Residence abroad with equivalent benefit (EU 883/2004).
  • IB benefit due to low income.

In Rotterdam: Check status with SVB or Rotterdam Legal Aid Office, Westblaak 180 for free advice.

Tax impact for Rotterdam residents

The accrued amount counts as income, possibly pushing into a higher bracket and reducing tax credits. Example: 3-year deferral can result in €5,000+ extra tax. Consult Rotterdam Tax Office or tax advisor.

Local assistance in Rotterdam

  • Rotterdam District Court, Wilhelminaplein 100-125: For objections to SVB decisions.
  • Rotterdam Legal Aid Office, Westblaak 180: Free intake on AOW rights.

Tips against risks

1. Apply timely with SVB.
2. Calculate net benefit including tax.
3. In doubt: Legal Aid Office or lawyer in Rotterdam.