The levensloop (literally ‘course of life’) ruling was set up in 2006 to allow workers to build up tax-free savings directly from their pay cheques to fund time off work – such as a sabbatical or leave to look after ageing parents. The scheme was meant as an alternative for the popular save-as-you- earn spaarloon system. However, only 10% of workers have joined up – and they say the aim is primarily to enable them to retire earlier.