Save tax and avoid fines and additional charges

U-efficiency

Professional insurers use the U-yield particularly for pricing immediate annuities, but also as a measure of profit sharing.

More information

Niek Pilgram

tax advisor
+31 (0)35 628 57 53
niek@habermehl.tax

What is U-yield?

Each month, the Centre for Insurance Statistics calculates and publishes the U yields. These return measures are derived from the average effective return achieved on all guilder and euro bonds issued by the State of the Netherlands, which are continuously quoted in the Official Price List. The average remaining term for the U-yield is between two and ten years.

	2023	2022	2021	2020
January	2,24	-0,26	-0,55	-0,35
February	2,33	-0,25	-0,57	-0,27
March	2,43	-0,17	-0,56	-0,29
April	2,62	0,00	-0,47	-0,38
May	2,43	0,25	-0,40	-0,39
June	2,67	0,48	-0,31	-0,40
July	2,66	0,84	-0,29	-0,33
August	2,72	1,12	-0,29	-0,38
September	2,79	1,24	-0,37	-0,40
October	2,85	1,38	-0,42	-0,43
November		1,68	-0,39	-0,46
December		2,08	-0,30	-0,50
average	2,57	0,70	-0,41	-0,38

Source: Association of Insurers: Return measures (insurers.com)

This we promise

Contact within 1 working day without obligation

Answers to all your questions about U-Rating

What requirements does it have to meet?

Definition adjusted as at 1 June 2001; circular SL-L 2001/13

1. The U-yield is set monthly based on the effective yield of
all guilder and euro bonds issued by the State of the Netherlands and
meet each of the following requirements.

The loan has been admitted to the final listing of the Official Price List of Euronext Amsterdam.
The loan is not prepayable.
The average remaining term of the loan is between 2 and 15 years.
The size of the (remaining principal of the) loan is at least 500 million euros until January 1, 2001.
The size of the (remaining principal of the) loan as of Jan. 1, 2001, is at least 225 million euros.

Testing the loans against the size requirement, as defined in D and E, respectively,
takes place at the end of each calendar year.

2. The U-yield is the average of six part-U yields. A part-U yield
is determined 2 times per month and as of the 15th and end of the month. To determine
of a partial-U return is based on the latest known at the dates mentioned
effective yields of each loan, as published in the Official Price List.

A part-U efficiency is equal to the sum of A 10 % of the arithmetic mean of
The medians of the effective yields of all loans with average
remaining term of 2-3 years, 3-4 years and 4-5 years.

B 65 % of the arithmetic mean of the medians of the effective returns
of all loans with an average remaining maturity of 5-6 years, 6-7 years, 7-8 years, 8-9
years and 9-10 years, C 25 % of the median effective yields of all loans
with an average remaining term of 10-15 years.

3. Once the Part-U return as of the 15th of a month is determined, the return for the
next calendar month applicable U yield determined as the average of the six
latest known part-U returns.

We help with
U-efficiency

This is our working method

Step 1

Meet

You will discuss your wishes, personal situation and future with your regular tax consultant.

Step 1

Step 2

Checklist

He or she will perform the scan and check your tax affairs for numerous points.

Step 2

Step 3

Reception

You receive the result of the analysis and the related advice. Your tax consultant will provide you with an explanation if you wish.

Step 3

Facts and Figures

Already 900 companies and individuals went before you

Customers rate our services with a:

4.7

out of 5 (source: Google)

Habermehl was founded in 2000 and is growing steadily. Our team consists of 10 tax specialists, lawyers, assistant accountants and salary administrators.

Member of the Dutch Association of Tax Advisers

Customer experiences

I have worked with Habermehl since I started working abroad in 2009. At all times I have found reassurance and confidence for my international tax matters to be well taken care of.

Previously I was a client of a large accounting firm that did not do a good job. Habermehl helped me well, personally and quickly. They took care of the administration and tax returns for my private limited companies. And the settlement of an estate. Their tax advice is very valuable.

Habermehl has been my tax consultant for 10 years. I value good service, quick responses to questions or requests and that's great. Discussions are based on content and we always come to a conclusion.

Habermehl takes things in hand and is an expert in several areas. This gives me, as a business owner, a great deal of confidence in the matters I need to decide.'

A fine administration office that I can recommend for 100%'.

Topnotch tax advice. Also effective use of the cloud and digital tools at an excellent price. I am very satisfied with the service and the result.'

"Really good service!

Bernd Koster is an expert, fast and gives adequate advice.

What a great feeling it is to have been helped by Bernd Koster".

Habermehl works together with

What can we help you with?

You can reach us at (035) 628 5753 or info@habermehl.tax. Do you prefer us to contact you? Fill in your details and we will contact you as soon as possible.