Keywords: Pension, Tax, Cross-border, Cross-disciplinary
 

"Effective Cross-Border Pension Information in the Face of Multi-Level Legal Systems A cross-disciplinary research into the cross-border taxation of pensions"

A growing number of mobile individuals, who take advantage of their European freedoms of movement, face a lack of comprehensive pension information. This obstacle can hinder those who need pension information the most in making well-informed retirement decisions, which are crucial given the ongoing importance of an adequate pension across Europe. This book investigates the fitness of regulatory frameworks at national (Netherlands and Germany), European, and international levels governing the taxation of cross-border statutory, occupational, and personal pensions for effective pension information provision. Where these frameworks fall short, the research explores necessary legal and non-legal interventions to ensure and enhance information effectiveness. The research introduces an innovative multidisciplinary evaluation framework, drawing from behavioural economics, economic psychology, and cognitive psychology concepts. It applies a ‘distanced approach’, translating findings into the legal domain to enrich legal doctrine while adopting a ‘law in action’ perspective. This interdisciplinary work also employs an experimental design (randomized controlled trial) to address the common question of 'what will I get?' In fine, legal and non-legal interventions are put forward in order to ensure, and potentially foster, the effectiveness of cross-border pension information.

Click here for the full dissertation.

Click here for the live stream.