The taxation of occupational pensions

22-07-2001

The Commission has recently published a Communication on tax obstacles to the cross-border provision of occupational pensions. This Briefing outlines the widely different provisions for such pensions in the Member States, and the basis for their taxation. It then outlines the problems dealt with in the Commission document, and the solutions proposed. An Annex places the subject in the wider context of demographic trends and the reform of pensions systems in general.

The Commission has recently published a Communication on tax obstacles to the cross-border provision of occupational pensions. This Briefing outlines the widely different provisions for such pensions in the Member States, and the basis for their taxation. It then outlines the problems dealt with in the Commission document, and the solutions proposed. An Annex places the subject in the wider context of demographic trends and the reform of pensions systems in general.