Rekenrente 4% - Netto Koopsomfactoren
OP = Contante waarde (CW) Ouderdomspensioen per € 10.000,00
PP = CW Partnerpensioen (Weduwenpensioen of Nabestaandenpensioen)per € 10.000,00
LV = Leeftijdsverschil
- 3 = Vrouw drie jaar jonger dan de man
+3 = Vrouw drie jaar ouder dan de man
Te verrekenen Boon van Loon: OP 10.000,00 WP 7.000,00 o.b.v. LV 0 + 2 levens
Geen leeftijdsterugstellingen
Tarief 1980-1985
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 21.042,00 | 16.879,00 | 19.217,00 | 21.587,00 | 2.368,00 |
| 35 | 25.721,00 | 19.651,00 | 22.473,00 | 25.341,00 | 2.542,00 |
| 40 | 31.502,00 | 22.776,00 | 26.171,00 | 29.626,00 | 2.727,00 |
Tarief 1985-1990
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 21.611,00 | 16.408,00 | 18.710,00 | 21.046,00 | 2.558,00 |
| 35 | 26.409,00 | 19.123,00 | 21.904,00 | 24.730,00 | 2.716,00 |
| 40 | 32.328,00 | 22.214,00 | 25.561,00 | 28.971,00 | 3.088,00 |
Tarief 1990-1995
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 22.507,00 | 15.719,00 | 17.952,00 | 20.229,00 | 2.864,00 |
| 35 | 27.518,00 | 18.175,00 | 20.870,00 | 23.623,00 | 3.033,00 |
| 40 | 33.714,00 | 20.885,00 | 24.128,00 | 27.447,00 | 3.212,00 |
| 45 | 41.453,00 | 23.743,00 | 27.626,00 | 31.610,00 | 3.410,00 |
Tarief 1995-2000
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 23.343,00 | 14.713,00 | 16.895,00 | 19.128,00 | 3.191,00 |
| 35 | 28.517,00 | 17.100,00 | 19.733,00 | 22.436,00 | 3.327,00 |
| 40 | 34.898,00 | 19.788,00 | 22.953,00 | 26.207,00 | 3.467,00 |
| 45 | 42.862,00 | 22.587,00 | 26.379,00 | 30.281,00 | 3.631,00 |
Tarief 2000-2005
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 24.820,00 | 13.673,00 | 15.747,00 | 17.886,00 | 3.579,00 |
| 35 | 30.310,00 | 15.898,00 | 18.403,00 | 20.991,00 | 3.693,00 |
| 40 | 37.069,00 | 18.411,00 | 21.426,00 | 24.548,00 | 3.810,00 |
| 45 | 45.489,00 | 21.036,00 | 24.635,00 | 28.375,00 | 3.946,00 |
Tarief 2005-2010
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 26.959,00 | 12.452,00 | 14.386,00 | 16.393,00 | 3.966,00 |
| 35 | 32.901,00 | 14.521,00 | 16.861,00 | 19.292,00 | 4.052,00 |
| 40 | 40.206,00 | 16.852,00 | 19.673,00 | 22.610,00 | 4.141,00 |
| 45 | 49.249,00 | 19.483,00 | 22.763,00 | 26.293,00 | 4.238,00 |
Tarief 2010-2015
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 28.422,00 | 11.596,00 | 13.427,00 | 15.340,00 | 4.219,00 |
| 35 | 34.677,00 | 13.524,00 | 15.741,00 | 18.059,00 | 4.293,00 |
| 40 | 42.358,00 | 15.699,00 | 18.374,00 | 21.176,00 | 4.369,00 |
| 45 | 51.849,00 | 18.066,00 | 21.275,00 | 24.648,00 | 4.451,00 |
Tarief 2013-2018
| Lft | OP | PP LV-3 | PP LV 0 | PP LV+3 | Te verrekenen |
|---|---|---|---|---|---|
| 30 | 29.020,00 | 11.166,00 | 12.958,00 | 14.838,00 | 4.317,00 |
| 35 | 35.405,00 | 13.009,00 | 15.179,00 | 17.459,00 | 4.387,00 |
| 40 | 43.237,00 | 15.108,00 | 17.728,00 | 20.385,00 | 4.458,00 |
| 45 | 52.915,00 | 17.358,00 | 20.506,00 | 23.829,00 | 4.537,00 |
PensioenScheiden, 10 juni 2020