CJEU – Recent Developments in Direct Taxation 2022

Eric C.C.M. Kemmeren/Daniel S. Smit

S. 1021. Introduction

Pensions are not only of interest to the elderly but also for young people. In order to have an appropriate pension benefit after retirement against a reasonable price, one should start as early as possible with accumulating pension rights. However, it is not always easy to do so in cross-border situations. An anecdote to illustrate follows. One of Eric’s sons is living and working in Copenhagen. He is a Dutch national. He started working in Denmark after graduating in the Netherlands. In the context of his employment with his Danish employer, the question of participating in a Danish pension scheme came up. He was advised not to join the pension scheme, inter alia, because transferring such a scheme to another country, if he were to leave Denmark was considered too complicated and not beneficial for either Eric’s son or his Danish employer. They decided not to join the Danish pension scheme. Eric’s son must find his own alternative to ensure that after retirement he receives sufficient pension benefits to provide for his old age.

The connection with the pending case to be discussed is the alleged taxation of cross-border transfers o...