Conserverende Aanslag (Dutch Preserving Tax Assessment)

Dutch exit tax on shareholders emigrating from the Netherlands who hold a substantial interest (aanmerkelijk belang, 5%+) in a Dutch company or — in certain cases — on pension rights. The tax authority issues a 'preserving assessment' on the unrealised capital gain at the moment of emigration. Payment is automatically deferred (in principle indefinitely) for EU/EEA moves provided ongoing reporting; third-country emigrations require security or immediate payment. The assessment is cancelled on disposal, or if the shareholder dies, or after a 10-year post-departure period (for old cases — newer law removed this time-bar). The instrument is critical for Dutch HNW individuals planning cross-border moves.