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Course module: 695420-M-6
695420-M-6
Fiscal and Legal Aspects of Pensions
Course info
Course module695420-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Tax Law
M Tax Economics
Lecturer(s)
Lecturer
mr.dr. B. Starink
Other course modules lecturer
Lecturer
J.L. van den Heuvel-Warren, MSc
Other course modules lecturer
Lecturer
mr.drs. M.R. Visser
Other course modules lecturer
Academic year2020
Starting block
SM 2
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 21/01/2021 up to and including 20/08/2021
Aims
• The student is able to explain the application of relevant financial, civil and tax laws and regulations on complex case studies, analyze the interaction between these regulations and propose improvements after having evaluated the regulations.
• The student is able to explain and express an opinion about the cause and effect of current regulations, including the laws regarding pensions (Pensioenwet), income tax (Wet inkomstenbelasting 2001), payroll tax (Wet op de loonbelasting 1964) and relevant international regulations.
• The student is able to express the shortcomings of existing regulations and provide solutions to solve these shortcomings.
• The student is able to place new social developments and case law in the context of current regulations, both nationally and internationally.
• The student is able to explain the role, task and function of the government, life insurers, pension providers and social partners in the field of pensions.
• The student is able to explain the above-mentioned topics, in writing and orally, in such a way that it is understandable to the average academic reader or listener.
Content
The 'three pillar structure', a current overview of pensions in the Netherlands and the pension policy of the government are the core elements of this course. Furthermore, the ways in which pensions are attributed, financed and executed will be covered. The course is built around current developments in the field of pensions.

Specifics
International Studycourse on Pensions

The International Studycourse on Pensions (ISoP) is an optional study trip for students of the elective ‘Fiscal and Legal Aspects of Pensions’. ISoP offers a select number of students the opportunity to get a unique insight in the international aspects of pensions by joining staff of the Competence Centre for Pension Research (CCP) and ITEM (Maastricht University) on this study trip.
The main objective of ISoP is to give students a chance to thoroughly research the tax and legal aspects of foreign pension systems and extend their international view on pensions. CCP aims to involve its students in the pension discussion on an international level. Besides the educational aspects, ISoP is a great opportunity for students and staff to expand their international network and to stimulate young pension-talent.
Contact person
mr.dr. B. Starink
Timetable information
Fiscal and Legal Aspects of Pensions
Required materials
Literature
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Title:Pensioen en de belangrijkste toekomstvoorzieningen
Author:Dr. A.H.H. Bollen-Vandenboorn (red.)
Publisher:Sdu Publishers, latest edition
To be announced
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Title:Other literature will be announced via Blackboard
Recommended materials
-
Tests
Paper (50%)

Take Home Exam (50%)

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