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Mensuel de juin 2017 - Emploi

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International mobility and taxation of pensions
By Maikel WIJSBEK - Senior Manager Tax at KPMG in Luxembourg, Global Mobility Services   International mobility and pension challenges are in the spotlight again, due to the Brexit discussions as well as a recent Luxembourg bill of law(1). But what is a pension, how is it taxed in different countries and what are the challenges international employees face? This article covers the highlights of taxation of international occupational pensions.   What is a “pension”?   In some countries, “pension” refers to the state pension that is part of the social security system. Other countries refer to the state pension as social security and consider a pension as a supplementary or occupational pension plan. This is why, when discussing pensions in...
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