Personal Pensions in the EU

Over recent decades, in the EU as in developed economies in general, taxpayers have become increasingly responsible for their own pensions. Yet to date there has been no specific scientific research with respect to personal pension plans è^' their adequacy, safety, sustainability, transparency and accessibility. This book provides an in-depth view on personal pensions and proposes a model plan for Member States that complies with European and international tax law and contributes to EU tax strategy.