Pensions, social security and taxation
Information on retirement, pensions, income tax, social security and taxation of benefits.
European Court of Justice : Tax rules
If an employee receives income in one EU Member State that is free of tax in that State does a Double Taxation Agreement (DTA) prevent the tax authorities from taxing it in the country of residence – and vice versa? The answer of the ECJ is that the DTA does not protect the individual taxpayer in such circumstances …
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European Union :: Supplementary pension rights
Directive 2014/50/EU on minimum requirements for enhancing worker mobility between member states by improving the acquisition and preservation of supplementary pension rights came into force in May 2014 …
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European Union :: Income tax, social security and taxation
Social security payments for EU nationals and those with work permits need only be paid in one EU state — normally the state where an individual works (Regulations 883/2004, 987/2009, 465/2012) …
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European Union :: Compulsory retirement
Directive 2000/78/EC (Employment Equality Framework Directive) establishes a general framework for equal treatment in employment …
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