Pension mobility in the European Union - today and tomorrow

Article Abstract:

A review of pension mobility in the European Union (EU) reveals that pension-related problems are encountered with social security pensions, supplementary plans and individual retirement savings. The main problems with supplementary plans are vesting, taxation, and transferability of accrued rights. Possible solutions to these problems, as suggested by the EU, were discussed further.

Retirement Benefits, Reports, European Union

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UK tax simplification proposals add complexity for inbound expatriates

Article Abstract:

The UK government published its second consultation document on proposals to simplify the taxation of pensions on 10 December 2003 but certain international issues were still not covered. The proposed framework allows managers of expatriates to consider the impact of future legislation in this area.

United Kingdom, Public Finance Activities, Tax Administration, Taxes, Analysis, Taxation, Tax administration and procedure, Tax policy

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Pan-European pension plans brought closer by European Commission initiative

Article Abstract:

Proposals by the European Commission to enable the provision of pan-European pension schemes are discussed. Plans to set up a common regulatory and tax framework for pension providers and rights for mobile workers are examined.

Europe, Pensions, European Union. European Commission, Powers and duties, Migrant labor, Labor mobility, Civil rights

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