Insurance EuropeInsurance Europe
Income tax treatment of 2nd and 3rd pillar pension products (as of December 2012)

This document provides a broad overview of the income tax on 2nd and 3rd pillar insurance products in Europe. It aims to illustrate the main differences in the tax treatment of the occupational pension schemes and private life insurance in several EU member states.

Published 26 April 2013
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Nicolas Jeanmart
Nicolas Jeanmart
Head of personal & general insurance
Margot Jilet
Margot Jilet
Senior policy advisor, pensions