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ARTICLE · 30 DECEMBER 1998

Pan-European Pension Test Case

Hammonds
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United KingdomEmployment and HR
Background

A pan-European pension test case is being planned by the founder members of PEPA (Pan European Pension Association). Kvaerner, the Anglo-Norwegian engineering group, Zeneca, the UK based pharmaceutical company and the British law firm, Eversheds, aim to use a worker based in another Member State, as a guinea pig to request tax relief on contributions made to his home pension scheme. Member States' tax regimes do not allow tax breaks for pension contributions made to another Member State's pension fund. For multi-national companies with employees across Europe, a cross-border fund would cut costs and provide greater security and mobility for their employees.

PEPA had its first meeting at the end of June in London and held a second meeting on 12 October 1998 in Brussels. The aim of the meeting was to increase the membership and make the association more European. The panel stated that PEPA was not an anti-tax or anti-government organisation, but just a group of

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