Pensions in European economic and social governance: taxation issues


EURELPRO (The European Association of Retirement Schemes for Liberal Professions) and OSE decided to conduct joint research in the field of pensions, with a specific focus on new challenges for tax rules regarding pensions. There are indeed a number of recent developments and mid-term trends with a significant potential to affect the pension taxation : new taxes on financial activities in the form of a financial transaction tax (FTT) or a financial activities tax (FAT) have been proposed; the tax treatment of value-added in financial services is under examination; the revised fabric of economic governance in the European Union limiting fiscal space; and demographic developments affecting the size of tax base.

The OSE team drafted a background note (FR/EN/IT) which was presented at a preparatory workshop on 26 November 2012. The note describes the context elements that need to be borne in mind when discussing the taxation of pensions in Europe. The note will be followed by a Working Paper addressing the main challenges to be faced in this field. The OSE will also be in charge of the scientific preparation of the international conference EURELPRO is organizing on 25 February 2013. 

OSE researchers involved in his project: Dalila Ghailani