If you get divorced, your former partner is legally entitled to half of the pension capital that is gained during your marriage or registered partnership. Under the law, you and your former partner may also agree on a different arrangement.

New point of attention: gift tax may apply if you choose a distribution that differs from the legal standard

In March 2026, the Dutch Tax Administration published a new position on this topic. If one former partner waives their right to pension equalisation without receiving financial compensation, or if you agree on a distribution that differs from the legal standard, this may be regarded as a gift between former partners. In that case, the former partner who retains a larger share of the pension may be liable for gift tax.

Click here to read the publication from the Dutch Tax Administration.

Always seek professional advice

We strongly recommend seeking advice or support from a divorce lawyer, mediator, or financial adviser when going through a divorce. On our website, you can read more about the division of pension benefits in the event of divorce and the steps you may need to take. You can also contact us at any time if you have any questions.