European Union: Retirement, Superannuation & Pensions

The transition under the Wtp and rules on socially responsible investment are prompting Dutch pension funds to reconsider their reliance on passive strategies. That is because one of the core objectives of the new Dutch pension system is to provide participants with ‘an earlier prospect of a pension that better preserves purchasing power’.

Drawing on lessons learned from military service with the British Army, a financial adviser explains why thorough preparation and regular review matter more than attempting to predict market movements or future outcomes. The article explores how life-changing decisions, particularly international relocation to Spain, require financial plans that adapt alongside personal circumstances.

The Pensions Authority has released its 2025 supervisory findings, revealing critical governance gaps that trustees must address before the upcoming scheme authorisation regime. With master trusts facing authorisation in 2027, followed by DC schemes in 2028 and DB schemes in 2029, the report's expectations around documentation, risk management, and active oversight will directly inform authorisation standards.

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

Ireland's Employment (Contractual Retirement Ages) Act 2025 introduces a consent-based framework allowing employees to work beyond contractual retirement ages until State pension age. The revised Code of Practice on Longer Working provides comprehensive guidance on notification procedures, objective justification requirements, and best practices for managing an aging workforce.

Malta continues to rank among Europe's most compelling retirement destinations in 2026, offering a stable Mediterranean environment, English as an official language, high-quality healthcare...

Ireland's National Automatic Enrolment Retirement Savings Authority (NAERSA) has begun contacting employers whose workplace pension arrangements fail to meet newly introduced minimum contribution...

The Irish High Court has reinforced that Financial Services and Pensions Ombudsman decisions are final and binding, preventing parties from re-litigating the same complaints in court.