As from 1 January 2013, all participants in the life course savings scheme can transfer their deposits to the vitality scheme provided certain conditions are met:
- The deposit amount must be at least 3 thousand euro on 31 December 2011. Smaller amounts are paid out and wage tax is imposed on 31 December 2013.
- From 2014 onwards, approximately 20 thousand euro can be transferred from the life course savings scheme to the vitality savings scheme without taxation. If the amount is higher, wage tax is imposed over the amount in excess of 20 thousand euro.