See English below

Ontvangt u pensioen van een internationale organisatie, zoals de Verenigde Naties, de NAVO, ESA of het Europees Octrooibureau? Dan geeft u dat pensioen waarschijnlijk volledig op als inkomen in box 1. Dat is vaak niet nodig. Over een pensioen van een internationale organisatie betaalt u in Nederland belasting, maar het deel dat u destijds zelf uit uw nettosalaris heeft betaald, mag onder voorwaarden naar box 3. Deze zogeheten splitsingsmethode levert al snel meer dan duizend euro per jaar op en u kunt haar vaak ook nog toepassen op eerdere jaren. In dit artikel leest u hoe de splitsing werkt, voor wie zij geldt en wat zij u concreet oplevert.

Hoe werkt de splitsingsmethode?

Tijdens uw loopbaan bij een internationale organisatie betaalde u in Nederland geen belasting over uw salaris; de organisatie hield meestal een eigen, interne heffing in. Uw pensioen mag Nederland wél belasten. De hoofdregel staat in de wet (artikel 3.82, onderdeel c, Wet IB 2001): de uitkering telt volledig mee in box 1, behálve het deel waarover destijds al belasting is geheven. In de praktijk draait het om drie begrippen:

  • Eigen premies: bij deze pensioenregelingen betaalde u uw werknemersbijdrage uit uw netto-inkomen. Dat deel is dus al een keer belast en hoort niet nóg een keer thuis in box 1.
  • Splitsingsmethode: de pensioenuitkering wordt verdeeld. Het werkgeversdeel blijft belast in box 1; de waarde van het deel dat hoort bij uw eigen premies geeft u aan als bezitting in box 3.
  • De 1/3-2/3-verdeling: voor het Europees Octrooibureau (EOB) en de Gecoördineerde Pensioenregeling (onder andere NAVO, ESA, OESO en Raad van Europa) keurt de Belastingdienst een vaste verdeling goed (Besluit van 19 augustus 2022): twee derde van de uitkering in box 1, een derde naar box 3. U hoeft dan geen premieoverzichten van tientallen jaren terug op te duikelen.

Voor het VN-pensioenfonds UNJSPF geldt het besluit formeel niet, maar het pensioenreglement van de VN legt dezelfde verhouding vast: de werknemer betaalt sinds 1990 7,9% van het pensioengevend salaris en de werkgever het dubbele (15,8%). Ook vóór 1990 was de verhouding steeds 1 staat tot 2. Uw eigen bijdrage is bij de VN dus eveneens precies een derde van de totale premie, een sterke onderbouwing voor dezelfde splitsing, al is afstemming met de Belastingdienst hier verstandig.

Let op: toeslagen zoals de household allowance en de tax adjustment blijven volledig belast in box 1. En een invaliditeitspensioen valt helemaal buiten de splitsing: dat is volledig box 1-inkomen. Pensioenen van de Europese Unie en de Europese Centrale Bank zijn juist geheel vrijgesteld van Nederlandse belasting; daarvoor is dit artikel niet relevant.

Wanneer komt u in aanmerking?

De Belastingdienst toetst de volgende punten:

  • Woonplaats: woont u in Nederland en ontvangt u pensioen op grond van een pensioenregeling van een internationale organisatie?
  • Organisatie: komt het pensioen van het EOB of een organisatie binnen de Gecoördineerde Pensioenregeling? Dan geldt de goedgekeurde 1/3-2/3-verdeling direct. Komt het van de VN (UNJSPF), de Wereldbank of een andere organisatie? Dan moet u de verdeling zelf onderbouwen.
  • Soort pensioen: gaat het om een ouderdoms- of nabestaandenpensioen? Een invaliditeitspensioen mag u niet splitsen.
  • Bewijs: kunt u aannemelijk maken dat uw eigen premies niet aftrekbaar waren? De bewijslast ligt bij u. VN-gepensioneerden vinden het premieverloop in het jaarlijkse Annual Pension Statement (via het Member Self-Service-account van het UNJSPF).
  • Box 3-aangifte: het deel dat uit box 1 blijft, moet u wél als bezitting in box 3 aangeven. De waarde berekent u door een derde van de jaaruitkering te vermenigvuldigen met een leeftijdsafhankelijke factor (bijvoorbeeld factor 8 bij 70 tot 75 jaar).
  • Geen dubbel voordeel: maakt u al gebruik van de oude saldomethode (uitkering onbelast tot het bedrag van uw eigen premies)? Dan mag u die niet combineren met de 1/3-2/3-verdeling. U kiest één route.
  • Openstaande aanslagen: de verdeling mag worden toegepast op alle belastingjaren waarvan de aanslag nog niet definitief vaststaat. U kunt dus ook eerdere jaren herstellen.

Voldoet u aan deze voorwaarden, dan verhuist structureel een derde van uw pensioen van het progressieve box 1-tarief naar het veel lagere box 3-regime. Wat dat oplevert, ziet u in het rekenvoorbeeld.

Rekenvoorbeeld

De situatie: de heer Jansen (71, alleenstaand) woont in Nederland en ontvangt in 2026 een NAVO-ouderdomspensioen van € 21.000 per jaar plus € 500 tax adjustment. Naast zijn AOW en een lijfrente valt de top van zijn inkomen in de tweede schijf van box 1 (37,56% in 2026). Zijn overige vermogen ligt boven het heffingsvrij vermogen van € 59.357.

Scenario A: alles in box 1

  • Box 1: € 21.500 volledig belast; over het pensioendeel van € 7.000 (een derde) betaalt hij 37,56% = € 2.629 belasting.
  • Box 3: niets extra aangegeven.

Scenario B: splitsingsmethode

  • Box 1: twee derde van het pensioen (€ 14.000) plus de tax adjustment (€ 500) = € 14.500 belast.
  • Box 3: een derde (€ 7.000) × leeftijdsfactor 8 = € 56.000 als bezitting. Belasting: € 56.000 × 6% forfaitair rendement × 36% tarief = € 1.210 per jaar.

De conclusie: de heer Jansen bespaart € 2.629 in box 1 en betaalt € 1.210 extra in box 3: per saldo € 1.419 voordeel per jaar. Blijft zijn vermogen onder het heffingsvrij vermogen, dan is het voordeel zelfs de volle € 2.629. Staan er nog vijf aanslagen open, dan loopt het totale voordeel op tot ruim € 7.000.

 Scenario A: alles box 1Scenario B: splitsing
Box 1-heffing over 1/3-deel€ 2.629€ 0
Box 3-heffing over € 56.000€ 0€ 1.210
Belasting over dit deel€ 2.629€ 1.210
Voordeel per jaar–€ 1.419

 

Praktische gevolgen
  • Jaarlijks herrekenen: de box 3-waarde berekent u elk jaar opnieuw op basis van uw leeftijd en de actuele jaaruitkering. Voor vrouwen en gepensioneerden met partnerpensioen gelden aangepaste factoren.
  • Bewijs bewaren: bewaar premieoverzichten en pensioenstatements. Wie de splitsing claimt zonder onderbouwing, ziet de volledige uitkering in box 1 gecorrigeerd worden, met belastingrente, rechters zijn hier streng in.
  • Keuze vastleggen: kies bewust tussen de 1/3-2/3-verdeling en de oude saldomethode; combineren is niet toegestaan. Laat doorrekenen welke route voor u gunstiger is.
  • VN- en overige pensioenen: voor UNJSPF-, Wereldbank- en vergelijkbare pensioenen is de uitkomst in de rechtspraak wisselend. Vooroverleg met de inspecteur voorkomt jarenlange discussie.
  • Uitkering ineens: heeft u bij pensionering een lump sum ontvangen of bij vertrek een withdrawal settlement? De belastingheffing daarover is niet met een vaste verdeling geregeld; laat dit apart beoordelen.
  • Oude jaren benutten: controleer welke aanslagen nog niet definitief zijn; ook die jaren kunt u laten aanpassen.
  • Wetswijziging 2025: pensioen dat vóór 1995 is opgebouwd, was tot en met 2024 vaak onbelast; sinds 1 januari 2025 is die vrijstelling vervallen. Aangiften vanaf 2025 vragen dus om een nieuwe beoordeling, ook als uw situatie jarenlang vastlag.

Conclusie en advies

Wie pensioen ontvangt van een internationale organisatie en alles in box 1 aangeeft, betaalt vrijwel zeker te veel belasting. De splitsingsmethode brengt een derde van de uitkering naar box 3 en levert structureel honderden tot duizenden euro’s per jaar op, vaak ook over eerdere jaren. Tegelijk luistert de uitvoering nauw: de bewijslast ligt bij u, de regels verschillen per organisatie en per pensioensoort, en de wet is per 2025 gewijzigd. De fiscalisten van Taxcount beoordelen graag of uw pensioen voor de splitsing in aanmerking komt, berekenen uw voordeel en stemmen de toepassing zo nodig vooraf af met de Belastingdienst. Neem gerust contact op voor een vrijblijvende beoordeling van uw situatie.

English version

Do you receive a pension from an international organization, such as the United Nations, NATO, ESA, or the European Patent Office? If so, you likely declare that pension in full as income in Box 1. However, this is often unnecessary. While you pay tax in the Netherlands on a pension from an international organization, the portion you paid yourself from your net salary at the time may, under certain conditions, be transferred to Box 3. This so-called splitting method can easily yield savings of more than a thousand euros per year, and you can often apply it to previous years as well. In this article, you will read how the split works, who it applies to, and what concrete benefits it offers you.
How does the splitting method work?
During your career at an international organization, you did not pay tax on your salary in the Netherlands; the organization usually withheld its own internal levy. The Netherlands, however, is permitted to tax your pension. The general rule is set out in the law (Article 3.82, part c, Income Tax Act 2001): the benefit counts fully in Box 1, except for the portion on which tax was already levied at the time. In practice, this revolves around three concepts:
• Personal contributions: for these pension schemes, you paid your employee contribution from your net income. That portion has therefore already been taxed once and does not belong in Box 1 a second time.
• Splitting method: the pension benefit is divided. The employer’s share remains taxable in Box 1; you declare the value of the portion corresponding to your own contributions as an asset in Box 3.
• The 1/3-2/3 allocation: for the European Patent Office (EPO) and the Coordinated Pension Scheme (including NATO, ESA, OECD, and the Council of Europe), the Tax and Customs Administration approves a fixed allocation (Decision of 19 August 2022): two-thirds of the benefit in Box 1, one-third to Box 3. You will then not need to dig up premium statements going back decades.
Formally, the decision does not apply to the UN pension fund UNJSPF, but the UN pension regulations establish the same ratio: since 1990, the employee has paid 7.9% of the pensionable salary and the employer double that (15.8%). Even before 1990, the ratio was always 1 to 2. Your own contribution at the UN is therefore also exactly one-third of the total premium, a strong justification for the same split, although consultation with the Tax and Customs Administration is advisable in this regard.
Please note: allowances such as the household allowance and the tax Adjustments remain fully taxable in Box 1. And a disability pension falls entirely outside the split: that is entirely Box 1 income. Pensions from the European Union and the European Central Bank, on the other hand, are entirely exempt from Dutch tax; this article is not relevant to them.

When are you eligible?

The Tax and Customs Administration assesses the following points:
• Residence: do you live in the Netherlands and receive a pension under a pension scheme of an international organization?
• Organization: Is the pension from the EPO or an organization within the Coordinated Pension Scheme? Then the approved 1/3-2/3 distribution applies immediately. Is it from the UN (UNJSPF), the World Bank, or another organization? Then you must substantiate the distribution yourself.
• Type of pension: is it an old-age pension or a survivor’s pension? You may not split a disability pension.
• Proof: Can you demonstrate that your own premiums were not deductible? The burden of proof lies with you. UN pensioners can find the premium history in the annual Pension Statement (via the UNJSPF Member Self -Service account).
• Box 3 return: the portion that remains outside Box 1 must be declared as an asset in Box 3. You calculate the value by multiplying one-third of the annual benefit by an age-dependent factor (for example, factor 8 for ages 70 to 75).
• No double benefit: are you already using the old balance method (tax-free benefit up to the amount of your own premiums)? If so, you may not combine it with the 1/3-2/3 distribution. You must choose one route.
• Outstanding assessments: the allocation may be applied to all tax years for which the assessment has not yet been finalized. You can therefore also restore previous years.
If you meet these conditions, one-third of your pension will structurally move from the progressive Box 1 rate to the much lower Box 3 regime. You can see the benefits of this in the calculation example.
Calculation example
The situation: Mr. Jansen (71, single) lives in the Netherlands and in 2026 receives a NATO old-age pension of € 21,000 per year plus € 500 tax. adjustment . In addition to his state pension and an annuity, the top portion of his income falls into the second bracket of Box 1 (37.56% in 2026). His other assets exceed the tax-free allowance of €59,357.
Scenario A: everything in box 1
• Box 1: €21,500 fully taxable; on the pension portion of €7,000 (one-third), he pays 37.56% = €2,629 in tax.
• Box 3: nothing extra indicated.
Scenario B: splitting method
• Box 1: two-thirds of the pension (€14,000) plus tax adjustment (€ 500) = € 14,500 taxable.
• Box 3: one-third (€7,000) × age factor 8 = €56,000 as assets. Tax: €56,000 × 6% flat-rate return × 36% rate = €1,210 per year.
The conclusion: Mr. Jansen saves €2,629 in Box 1 and pays an additional €1,210 in Box 3: a net benefit of €1,419 per year. If his assets remain below the tax-free allowance, the benefit is even the full €2,629. If there are still five outstanding assessments, the total benefit rises to well over €7,000.
Scenario A: everything in box 1Scenario B: splitting
Box 1 levy on 1/3 €2,629 € 0
Box 3 tax on €56,000 € 0 €1,210
Tax on this part €2,629 €1,210
Benefit per year – €1,419

Practical consequences

• Annual recalculation: you recalculate the Box 3 value every year based on your age and the current annual benefit. Adjusted factors apply to women and pensioners with a partner pension.
• Preserve proof: keep premium overviews and pension statements. Anyone claiming the split without substantiation will see the entire benefit in Box 1 adjusted, with tax interest; judges are strict about this.
• Confirm choice: consciously choose between the 1/3-2/3 distribution and the old balance method; combining is not permitted. Have the calculation performed to determine which route is more favorable for you.
• UN and other pensions: for UNJSPF, World Bank, and similar pensions, the outcome in case law is inconsistent. Consultation with the inspector beforehand prevents years of dispute.
• Lump sum payment: do you have a lump sum upon retirement Received a sum or a withdrawal settlement upon departure ? The taxation thereof is not regulated by a fixed distribution; have this assessed separately.
• Utilizing past years: check which assessments are not yet final; you can also have those years adjusted.
• 2025 Legislative Amendment: pension accrued before 1995 was often tax-exempt up to and including 2024; as of January 1, 2025, that exemption has lapsed. Tax returns from 2025 onwards therefore require a new assessment, even if your situation was fixed for years.
Conclusion and recommendation
Anyone receiving a pension from an international organization who declares everything in Box 1 is almost certainly paying too much tax. The splitting method shifts one-third of the benefit to Box 3 and yields structural savings of hundreds to thousands of euros per year, often covering previous years as well. At the same time, implementation requires precision: the burden of proof lies with you, the rules vary by organization and pension type, and the law has been amended as of 2025. The tax specialists at Taxcount would be happy to assess whether your pension qualifies for the split, calculate your benefit, and, if necessary, coordinate the application with the Tax and Customs Administration in advance. Please feel free to contact us for a no-obligation assessment of your situation.Do you receive a pension from an international organization, such as the United Nations, NATO, ESA, or the European Patent Office? If so, you likely declare that pension in full as income in Box 1. However, this is often unnecessary. While you pay tax in the Netherlands on a pension from an international organization, the portion you paid yourself from your net salary at the time may, under certain conditions, be transferred to Box 3. This so-called splitting method can easily yield savings of more than a thousand euros per year, and you can often apply it to previous years as well. In this article, you will read how the split works, who it applies to, and what concrete benefits it offers you.
How does the splitting method work?
During your career at an international organization, you did not pay tax on your salary in the Netherlands; the organization usually withheld its own internal levy. The Netherlands, however, is permitted to tax your pension. The general rule is set out in the law (Article 3.82, part c, Income Tax Act 2001): the benefit counts fully in Box 1, except for the portion on which tax was already levied at the time. In practice, this revolves around three concepts:
• Personal contributions: for these pension schemes, you paid your employee contribution from your net income. That portion has therefore already been taxed once and does not belong in Box 1 a second time.
• Splitting method: the pension benefit is divided. The employer’s share remains taxable in Box 1; you declare the value of the portion corresponding to your own contributions as an asset in Box 3.
• The 1/3-2/3 allocation: for the European Patent Office (EPO) and the Coordinated Pension Scheme (including NATO, ESA, OECD, and the Council of Europe), the Tax and Customs Administration approves a fixed allocation (Decision of 19 August 2022): two-thirds of the benefit in Box 1, one-third to Box 3. You will then not need to dig up premium statements going back decades.
Formally, the decision does not apply to the UN pension fund UNJSPF, but the UN pension regulations establish the same ratio: since 1990, the employee has paid 7.9% of the pensionable salary and the employer double that (15.8%). Even before 1990, the ratio was always 1 to 2. Your own contribution at the UN is therefore also exactly one-third of the total premium, a strong justification for the same split, although consultation with the Tax and Customs Administration is advisable in this regard.
Please note: allowances such as the household allowance and the tax Adjustments remain fully taxable in Box 1. And a disability pension falls entirely outside the split: that is entirely Box 1 income. Pensions from the European Union and the European Central Bank, on the other hand, are entirely exempt from Dutch tax; this article is not relevant to them.

When are you eligible?

The Tax and Customs Administration assesses the following points:
• Residence: do you live in the Netherlands and receive a pension under a pension scheme of an international organization?
• Organization: Is the pension from the EPO or an organization within the Coordinated Pension Scheme? Then the approved 1/3-2/3 distribution applies immediately. Is it from the UN (UNJSPF), the World Bank, or another organization? Then you must substantiate the distribution yourself.
• Type of pension: is it an old-age pension or a survivor’s pension? You may not split a disability pension.
• Proof: Can you demonstrate that your own premiums were not deductible? The burden of proof lies with you. UN pensioners can find the premium history in the annual Pension Statement (via the UNJSPF Member Self -Service account).
• Box 3 return: the portion that remains outside Box 1 must be declared as an asset in Box 3. You calculate the value by multiplying one-third of the annual benefit by an age-dependent factor (for example, factor 8 for ages 70 to 75).
• No double benefit: are you already using the old balance method (tax-free benefit up to the amount of your own premiums)? If so, you may not combine it with the 1/3-2/3 distribution. You must choose one route.
• Outstanding assessments: the allocation may be applied to all tax years for which the assessment has not yet been finalized. You can therefore also restore previous years.
If you meet these conditions, one-third of your pension will structurally move from the progressive Box 1 rate to the much lower Box 3 regime. You can see the benefits of this in the calculation example.
Calculation example
The situation: Mr. Jansen (71, single) lives in the Netherlands and in 2026 receives a NATO old-age pension of € 21,000 per year plus € 500 tax. adjustment . In addition to his state pension and an annuity, the top portion of his income falls into the second bracket of Box 1 (37.56% in 2026). His other assets exceed the tax-free allowance of €59,357.
Scenario A: everything in box 1
• Box 1: €21,500 fully taxable; on the pension portion of €7,000 (one-third), he pays 37.56% = €2,629 in tax.
• Box 3: nothing extra indicated.
Scenario B: splitting method
• Box 1: two-thirds of the pension (€14,000) plus tax adjustment (€ 500) = € 14,500 taxable.
• Box 3: one-third (€7,000) × age factor 8 = €56,000 as assets. Tax: €56,000 × 6% flat-rate return × 36% rate = €1,210 per year.
The conclusion: Mr. Jansen saves €2,629 in Box 1 and pays an additional €1,210 in Box 3: a net benefit of €1,419 per year. If his assets remain below the tax-free allowance, the benefit is even the full €2,629. If there are still five outstanding assessments, the total benefit rises to well over €7,000.
Scenario A: everything in box 1 Scenario B: splitting
Box 1 levy on 1/3 €2,629 € 0
Box 3 tax on €56,000 € 0 €1,210
Tax on this part €2,629 €1,210
Benefit per year – €1,419

Practical consequences

• Annual recalculation: you recalculate the Box 3 value every year based on your age and the current annual benefit. Adjusted factors apply to women and pensioners with a partner pension.
• Preserve proof: keep premium overviews and pension statements. Anyone claiming the split without substantiation will see the entire benefit in Box 1 adjusted, with tax interest; judges are strict about this.
• Confirm choice: consciously choose between the 1/3-2/3 distribution and the old balance method; combining is not permitted. Have the calculation performed to determine which route is more favorable for you.
• UN and other pensions: for UNJSPF, World Bank, and similar pensions, the outcome in case law is inconsistent. Consultation with the inspector beforehand prevents years of dispute.
• Lump sum payment: do you have a lump sum upon retirement Received a sum or a withdrawal settlement upon departure ? The taxation thereof is not regulated by a fixed distribution; have this assessed separately.
• Utilizing past years: check which assessments are not yet final; you can also have those years adjusted.
• 2025 Legislative Amendment: pension accrued before 1995 was often tax-exempt up to and including 2024; as of January 1, 2025, that exemption has lapsed. Tax returns from 2025 onwards therefore require a new assessment, even if your situation was fixed for years.

Conclusion and recommendation

Anyone receiving a pension from an international organization who declares everything in Box 1 is almost certainly paying too much tax. The splitting method shifts one-third of the benefit to Box 3 and yields structural savings of hundreds to thousands of euros per year, often covering previous years as well. At the same time, implementation requires precision: the burden of proof lies with you, the rules vary by organization and pension type, and the law has been amended as of 2025. The tax specialists at Taxcount would be happy to assess whether your pension qualifies for the split, calculate your benefit, and, if necessary, coordinate the application with the Tax and Customs Administration in advance. Please feel free to contact us for a no-obligation assessment of your situation.