Cross border pensions: relevant legal and fiscal aspects of a home state (R-9073)

The (European) countries face various challenges. This should not only include demographic and economic developments, but also the changing labour market and the rise of behavioural economics and technological developments. These developments have of course influence on the European, international and national pension policy. Partly in view of the social function of pension, the survival of a certain value-added pension has a priority. To realize this ambition, (parts of) pension systems are being revised. The European Union has also taken action, including the Green Paper and the White Paper, but also the IORP Directive. Especially in cross-border situations complex issues and bottlenecks often arise, both in the civil and fiscal areas. Not only employees, but also employers and pension institutions have to deal with the foregoing. In addition, employees are becoming more and more mobile. It is therefore desirable, and necessary, that pension institutions are able to develop and provide cross-border pension schemes. In this research, the bottlenecks and choices of the aforementioned parties are examined and mapped. It is considered which civil, fiscal and practical conditions are determining to ensure that a pension institution can provide cross-border services without barriers. It is chosen for the demarcation between the countries Netherlands, Belgium and Germany.

Keywords:European Law

Disciplines:Law