The Resource Enhancing worker mobility via the Mobility Directive : arrange the tax consequences for supplementary pension rights now!

Enhancing worker mobility via the Mobility Directive : arrange the tax consequences for supplementary pension rights now!

Label
Enhancing worker mobility via the Mobility Directive : arrange the tax consequences for supplementary pension rights now!
Title
Enhancing worker mobility via the Mobility Directive : arrange the tax consequences for supplementary pension rights now!
Creator
Subject
Language
eng
Summary
On 21 May 2014 the Mobility Directive entered into force. The Directive stipulates minimum conditions for enhancing worker mobility between Member States by improving the acquisition and preservation of supplementary pension rights. The aim of the European Commission is to improve the mobility of workers between Member States. The goal of this Directive is to reduce the impediments created by supplementary pension scheme rules related to employment relationships. Coordination and guidance exist at the European level in the fields of social security and pension law. Without a change in tax law rules, however, labour mobility will continue to be hampered. Where it is clear in Regulation 883/2004, Council Directive (EC) No. 98/49/EC and the Mobility Directive what in general terms qualifies as a pension, such qualification for tax purposes remains complicated. Due to the fiscal sovereignty of Member States, each Member State is free to apply its own conditions and requirements before recognizing a supplementary pension scheme. This article addresses the entry into force of the Mobility Directive, the coherence of coordination rules concerning statutory pension rights and directives relating to supplementary pension rights, and explores the extent to which at the European level in particular a connection can be made to fiscal regulation in order to optimize labour mobility
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
  • Bollen-Vandenboorn, A.H.H
  • Weerepas, M.J.G.A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • pension
  • working abroad
  • fundamental freedoms
  • old age provision
  • social security
  • EU Directive
Label
Enhancing worker mobility via the Mobility Directive : arrange the tax consequences for supplementary pension rights now!
Instantiates
Publication
Label
Enhancing worker mobility via the Mobility Directive : arrange the tax consequences for supplementary pension rights now!
Publication

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