Hof: frauduleuze afkoop lijfrente door ex-partner telt niet als geldige beëindiging

The Dutch Court of Arnhem-Leeuwarden ruled that an annuity is not validly cashed in when an insurer makes payments through fraud without the policyholder's knowledge. The court annulled the 2018 income tax assessment and revision interest, establishing that fraudulent redemptions don't constitute legal contract terminations under Dutch law.