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Personal pensions in the EU

Ingenaaid Engels 2015 9789041159533
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Samenvatting

This new book provides you with an in-depth view on personal pensions in the EU. It proposes a model plan for Member States that complies with European and international tax law, and that also contributes to EU tax strategy. If you need to compare the legislation between the retirement provisions of countries such as Germany, the UK, the Netherlands and Sweden, you’ll find this book packed with recommendations and conclusions that are helpful and relevant to the EU in general.

Over recent decades in the EU, as in developed economies in general, taxpayers have become increasingly responsible for their own pensions. Yet to date there has been no specific scientific research with respect to personal pension plans – their adequacy, safety, sustainability, transparency and accessibility.

This new book fills that gap. Helping you to learn and apply the answers to your own work, the author covers topics such as:
- 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.

Comprehensive coverage includes:
- the labour market mobility, especially in regard to non-standard employment and self-employment;
- gender-related inequalities in pension entitlements;
- quality of financial products for individual retirement savings;
pension tracking systems;
- which providers should be allowed to participate, and under what conditions;
- the ability to pay principle;
- emigration of taxpayers and the transferability of provisions;
- rules regarding providers of personal pensions;
- open market options;
- tax-free accounts.

Specificaties

ISBN13:9789041159533
Taal:Engels
Bindwijze:ingenaaid
Aantal pagina's:424
Druk:1
Hoofdrubriek:Juridisch
ISSN:

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Over Gerard Staats

Mr. G.M.C.M. Staats is werkzaam bij het Bureau Vaktechniek van BDO CampsObers Accountants en Belastingadviseurs en verbonden aan het CompetenceCentre for Pension Research van het Fiscaal Instituut van de Universiteit van Tilburg. Hij is tevens redacteur van de Belastingbrief en (mede)auteur van onder andere Lijrenteverzekeringen in de Wet IB 2001 en Inkomstenbelasting en de gevolgen van (echt)scheiding.

Andere boeken door Gerard Staats

Inhoudsopgave

About the Author
Acknowledgements
List of Abbreviations
Chapter 1 Introduction
Chapter 2 International Tax Law
Chapter 3 EU Tax Law
Chapter 4 The Pension System in the Four Countries
Chapter 5 International Issues in the Four Countries
Chapter 6 Elements of an Integrated Personal Pension System
Chapter 7 Neutral Personal Pensions Model
Chapter 8 Summary
ANNEX 1
ANNEX 2
ANNEX 3
ANNEX 4
ANNEX 5
ANNEX 6
ANNEX 7
Bibliography
Table of Cases: Court of Justice of the European Union

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