Frequently asked questions
How does the bridging scheme work?
The bridging scheme is a unique arrangement, in which the contract player (m/f) or cyclist (m/f) deposits part of the gross income into a personal participant fund. No tax and social security contributions are due on this deposit. Following the end of the professional career, the participant receives a bridging benefit for a certain period of time. The amount and duration of this benefit depend on the amount of the fund balance.
When does participation in the scheme start?
A contract player or professional cyclist joins the bridging scheme as soon as he/she has a contract with a club or cycling team and earns more than €3,333 per month.
How much is the monthly deposit?
The player/cyclist deposits a part of the gross income to the CFK every month. The amount of this contribution depends on the amount of the monthly income and is determined according to the table in the bridging regulations.
When does the benefit start?
The monthly bridging allowance starts within three years of the end of the professional career.
What benefit does a participant receive?
When a participant ends his/her football or cycling career, he/she has saved a certain amount in his/her bridging fund. This fund consists of the amounts deposited during the professional career and the credited returns. The bridging fund is paid out in monthly instalments after the professional career. Within limits, the participant can choose a shorter or longer payout using the payout table in the bridging regulations.
How does the scheme work for tax purposes?
The monthly premium is deducted from the gross monthly salary. The player/runner therefore does not pay tax and (social) contributions on this. The member owes tax and social security contributions on the bridging benefit. The CFK deducts these from each benefit.
The balance of the bridging fund is not an asset for tax purposes. In the Netherlands, the balance is therefore exempt from capital gains tax (Box-III). For tax return purposes, the participant with a bridging benefit will receive an annual statement after the end of each calendar year.