The new pensions law in Belgium

Article Abstract:

A new law on supplementary pensions and their tax treatment was introduced in Belgium on 28 April 2003 and it came into effect on 1 Jan 2004. Its most important features are the introduction of industry-wide pension schemes and the virtual abolition of individual pension promises by imposing a restrictive tax limit.

Wage Administration, Compensation management

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Australian: a different approach for the provision of retirement benefits

Article Abstract:

Australians expect to receive a lump sum benefit from their superannuation fund, and also expect to receive the age pension from the Australian social security system. Further, a system that, while paying lump sums, is seen by many other countries as a model of how a self-funded pension system should work.

Australia, Strategy & planning, Analysis, Planning, Pensions, Powers and duties, Tax policy, Tax assessment, Company business planning, Australia. Prudential Regulation Authority

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A new approach for severance payments in Austria

Article Abstract:

The article examines the new severance payment system employers in Austria are now subject to. Discusses payment of contributions, entitlement to benefits, types of benefit and taxation and other issues.

Austria, Severance pay

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