Personal pensions in the EU

Resource Information

The work Personal pensions in the EU represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Personal pensions in the EU

Creator

• Staats, G.M.C.M

Subject

• exit tax
• fundamental freedoms
• justification
• old age provision
• emigration
• retirement
• self-employment
• tax treaty
• pension

Language

eng

Summary

This book provides an in-depth view on personal pensions and proposes a model plan for EU Member States that complies with European and international tax law and contributes to EU tax strategy. Focusing on a comparison of the legislation on retirement provisions of Germany, the United Kingdom, the Netherlands and Sweden, the author draws conclusions and recommendations that are relevant to the EU in general. Elements that are touched upon include: the taxation of personal pensions; the question of whether or not a state has a tax claim when the taxpayer lived in that state when building up a personal pension; differences between occupational and personal pensions; defined benefit versus defined contribution systems; the payout phase; mandatory versus voluntary participation; providers, fees, and information and education. Specific topics covered include the following: quality of financial products for individual retirement savings; pension tracking systems; which providers should be allowed to participate and under which conditions; ability to pay principle; emigration of taxpayers and the transferability of provisions; rules regarding providers of personal pensions; open market options; and tax-free accounts

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EUCOTAX series on European Taxation

Series volume

vol. 42