European Union: Retirement, Superannuation & Pensions

The Dutch government has introduced significant changes to employment law through its 2026 Budget Day proposals, including postponing unemployment benefit reductions and delaying the abolition of transition payment compensation. Meanwhile, the More Security for Flexible Workers Act brings sweeping reforms to fixed-term contracts, on-call arrangements, and temporary agency work, fundamentally reshaping how employers engage flexible workers in the Netherlands.

La Orden ECM/973/2026 establece una nueva tipología para clasificar los fondos de pensiones según su política de inversión, desarrollando aspectos ya incorporados en la normativa reguladora. ¿Cómo afectará esta clasificación a la transparencia y comparabilidad de los fondos para los partícipes? La norma busca clarificar las vocaciones inversoras y simplificar el mapa inversor existente mediante categorías definidas que agrupen fondos con características

The Dutch pension transition from defined benefits to defined contributions is creating complex challenges around compensation for employees. Pension providers and employers face disputes over disclosure requirements, reorganization scenarios, and timing issues that can cause employees to miss out on or double up on compensation. Legal experts examine the emerging conflicts and overlooked considerations as the 2028 implementation deadline approaches.

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

Law 5316/2026 (the Law) was voted by the Greek Parliament on 2 July 2026 and transposes Directive (EU) 2023/970 into Greek law by amending several Articles of the Greek Labor Code. The aim of this Briefing is to present the other amendments introduced by the Law to the Greek Labor Code on employment and pension matters, independent of the provisions concerning the transposition of the Directive, and specifically to provide an overview of the Articles in Parts B and C of the Law, which took effect on 6 July 2026.

The Italian flat tax regime for high net worth individuals offers significant benefits, but many overlook a crucial financial planning opportunity involving UK pensions. By strategically converting UK pension pots into investment portfolios while under the flat tax regime, HNW individuals can potentially eliminate future progressive income tax liabilities and create more tax-efficient income streams.

Moving abroad is an exciting adventure, but many internationally mobile families overlook a critical question: has your financial plan adapted to your new country? While you've carefully planned your relocation, your pensions, investments, and estate plans may still be structured for your previous country of residence, potentially creating costly inefficiencies and missed opportunities.

On 29 June 2026, the new Code of Practice on Longer Working (the “Code of Practice”) came into effect, replacing the 2017 Code of Practice on Longer Working.

Ireland's Employment (Contractual Retirement Ages) Act 2025 fundamentally reshapes workplace retirement dynamics by granting eligible employees the right to object to retirement before reaching State Pension age. Employers now face strict procedural requirements, including individualized assessments and formal written responses within tight deadlines, with significant penalties for non-compliance. How will organizations navigate these new obligations while balancing operational needs against employee rights