000			01709nab a2200229 c 4500
999			_c142418 _d142418
003			ES-MaIEF
005			20200825102153.0
007			ta
008			200825t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968177 _aDieleman, Bas
245		0	_aTax treatment of the PEPP _bthe new pan-European personal pension product _c Bas Dieleman
260			_c2020
500			_aResumen.
520			_aRegulation 2019/1238 concerning a pan-European personal pension product has entered into force on 14 August 2019. As a result, it becomes much easier for EU citizens to contribute to a personal pension product on a voluntary basis. It is expected that as from 2021, financial institutions are able to offer a pan-European personal pension product (PEPP) to EU citizens. The tax treatment of the PEPP is not included in the Regulation. However, ECJ case law on tax treatment of private pension products is applicable. In this article, the tax treatment of the PEPP is analysed. The focus of this article is on tax-related aspects in case of contributions to a PEPP in one Member State, while receiving PEPP retirement benefits in another Member State. The article inter alia discusses granting tax incentives to the PEPP by Member States, taxation of PEPP retirement benefits in case a tax treaty is applicable and taxation in case the accumulated capital of a PEPP or the saver moves to another Member State.
650		4	_944403 _aFONDOS DE PENSIONES
650		4	_aIMPUESTOS _947460
650		4	_aUNION EUROPEA _948644
773	0		_9162494 _oOP 2141-B/2020/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 3, June 2020, p.111-116
942			_cART