What is the football pension in the Netherlands?
Professional footballers build a bridging pension through the CFK, a fund in their own name.¹ It carries you through the years right after your career ends.
The CFK is the Contractspelersfonds KNVB. It runs the bridging scheme for professional footballers and cyclists too. It is not the state pension (AOW), and it is not a private plan you choose.
It is also not a normal company pension. The payout does not wait until you turn 67.² It starts when your playing career ends, which for most players is far earlier.
Take Youssef. He is a midfielder who has just signed for a club in the Eredivisie. From his first payday, part of his salary flows into a CFK fund. We follow his fund through this page. Youssef moved to the Netherlands from abroad for this contract.
In short
The CFK runs it. The Contractspelersfonds KNVB holds a bridging fund in your own name.
It is compulsory. Every player under contract at a Dutch professional club takes part.
Untaxed in, taxed out. Box 1 covers work income, and you pay tax on the payout there.
It bridges the gap. The payout starts when your playing career ends, not at pension age.
Not a lijfrente. A CFK payout is not a private annuity, and the tax follows different rules.
A move abroad matters. A tax treaty decides which country may tax your payout.
The 30% ruling can apply. Foreign players may qualify if they meet the scarcity test. For footballers that test also counts top-league matches and international caps before the move.
Who pays into the fund and how?
Every player under contract at a Dutch professional club pays in.¹ It is not optional. You sign, and your participation starts.
A share of your gross salary flows into your personal CFK fund each pay period. The percentage rises with what you earn, up to a monthly cap. The exact percentages and bands change with your salary, so we work them out for your situation.
The money goes in before tax. You pay no wage tax and no premiums on the part that goes into the fund. The Belastingdienst calls this the omkeerregel, the reversal rule, and it saves the tax for later.
For Youssef this means his fund grows faster than a taxed saving would. He gives up a slice of net salary now, and builds a pot he draws on the day his career ends.
| What | How it works |
|---|---|
| Who joins | Every player under contract at a Dutch professional club |
| The fund | A personal pot in your own name at the CFK |
| What goes in | A share of your gross salary, rising with what you earn |
| Tax on the way in | None. No wage tax or premiums when you contribute |
| Tax on the way out | Taxed as Box 1 income when the payout is made |
| When it pays out | From the moment your playing career ends |
| How long it pays | Up to a set maximum, depending on your fund balance |
How is the CFK payout taxed?
The Belastingdienst taxes the payout as Box 1 income, at your normal rate.² This is the other side of the rule you just met.
The money went in untaxed, so the tax arrives on the way out. When your fund pays out after your career, each payment counts as income for that year. It falls in Box 1, with your salary and other work income.
Your rate depends on your total income that year. The rate that applies is the one for the year you receive the money, not the year you earned it.
For Youssef, that day is years away. When it comes, the Belastingdienst taxes his payout like a salary. The fund spreads it across the years.
What happens if you move abroad after your career?
A tax treaty decides which country may tax your CFK payout. Most players do not retire where they started.
When you live abroad and your CFK fund pays out, two countries can have a claim. A tax treaty between the Netherlands and your new country sorts out which one may tax it.³
So the outcome is not automatic. It depends on your treaty, your residence and the timing of the payout. We do not put a number on it here, because it turns on your exact situation. We work it out with you before you file. Transfer to a foreign club mid career? The CFK keeps your fund. No new contributions go in after your last Dutch contract.
| Step | What happens |
|---|---|
| Signs a contract | Youssef joins a Dutch club, so CFK participation starts automatically |
| Each payday | A share of his gross salary flows into his fund, before tax |
| During his career | The fund grows, and he pays no Box 1 tax on it yet |
| His career ends | The bridging payout starts, taxed as Box 1 income |
| If he moves abroad | A tax treaty decides which country may tax the payout |
Does the 30% ruling apply to footballers?
It can, if a foreign player meets the scarcity test.⁴ Tax on the way out is one thing, and many players also ask about tax on the way in.
The 30% ruling lets an employer pay part of your salary tax-free when you move to the Netherlands for work. Footballers meet the standard conditions plus a scarcity test. It weighs your level, your experience and your pay abroad. For footballers the Belastingdienst applies extra criteria agreed with the KNVB: the number of matches played in a top national league and international caps before the move count. In practice, players with international matches behind them tend to qualify.
The ruling is changing. Did your ruling first apply in 2024 or later? Then the tax-free share drops to 27% from 2027.⁴ Rulings that first applied in 2023 or earlier keep 30% for their full term. We keep the detail on our dedicated pages, so this stays a summary. For the full conditions and the exact norms, see our guide to the 30% ruling.
For Youssef, this could mean a tax-free slice of salary during his contract. He signed in 2026. If the ruling applies to him, his tax-free share drops to 27% from 2027.
“Players often see the CFK fund as just a line on the payslip. It is really your bridge to the years right after football. We handle the tax on it, and any move abroad, the right way.”
What does this mean for you?
Look at your CFK statement, so you know what your fund holds. Plan for the tax on the payout, since it counts as Box 1 income. Moving abroad after your career? Then treat the treaty question as one to confirm early.
The next step is your own situation.
Foreign players can combine this with the 30% ruling in one conversation. Youssef checks his CFK statement each year, long before his payout.
How this fits your wider pension plan is on our page about pension advice.
¹ cfk.nl, Het CFK en de overbruggingsregeling · Accessed
² belastingdienst.nl, Omkeerregel en Box 1-inkomen · Accessed
³ rijksoverheid.nl, Wat is een belastingverdrag? · Accessed
⁴ rijksoverheid.nl, Expatregeling hoogopgeleide buitenlandse werknemers · Accessed
Common questions about the football pension
Do footballers get a pension in the Netherlands?
Yes. Through the CFK, professional footballers build a bridging pension. A share of their salary flows into a personal fund, which pays out when their playing career ends.