Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Wednesday, October 2, 2013

Intelligence Report on Lowtax International Pensions Released

TaxtileRecently, an Intelligence Report entitled " The Lowtax International Pensions Report" which explores the mechanics of pensions provision, and both high and low tax country pension regimes has been made available in the Lowtax Library. The introduction from Lowtax Library is below:

Considerations affecting retirement provision

When do you intend to retire?

Where are you going to retire to?

What form and amount of income do you want to have in retirement?

Are you confident of a regular income throughout your working life or do you anticipate that your earnings will fluctuate considerably?

Are you going to work in the same country for the remainder of your working life or are you going to be in a number of as yet unspecified countries?

Some of these questions can be impossible to answer. For instance at the age of 30 one country may appear an idyllic potential final place in the sun. However thirty years later your expectations and views may well have changed, and the country in question may be very different. Few people can have any degree of certainty about the path that their working life will take.

Pension Portability

Individuals who work or live in a number of countries are faced with a more complex situation and one that is continually changing as legislation and commercial products evolve in response to each other.

Although EU legislation exists covering the transfer of state (statutory) pensions within the EU, this is typically difficult to achieve. Transfer between state pension schemes into or out of the EU or between other countries is generally not possible.

A new EU directive has been drafted recently that provides for the preservation and transfer of pension rights within countries in the EU for occupational pension schemes since these are becoming far more widely used and in some cases replace state schemes. The details of this Directive are of course subject to change during the approval process. It does not deal with tax or indexation of pension issues.

Section 1: The Mechanics of pension provision

This section looks at the various potential sources of pension provision. These are taken to be instruments that will provide income to live on in retirement and some of these are ordinary investment methods with no specific pension association. At the end of this section there is a brief outline of the options at the time of requirement in terms of how you choose to receive that income.

Relevant Country Profiles

Section 2: 'High-Tax' Country Pension Regimes

This section studies the pensions regime in some of the countries from which an expatriate may have originated, and with particular reference to the situation of someone who lives or may decide to retire in another, lower-tax (or just sunnier!) country.




South Africa


Section 3: 'Lowtax' Jurisdictions In Which To Locate Pensions Savings

The section describes the regime for mutual funds, Stock Exchange investment, the banking sector and the regime for expats/pensioners in a number of the more prominent offshore locations, including in a few cases the regime for specialized pensions instruments.

British Virgin Islands
Cayman Islands

Hong Kong
Isle of Man



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