2 Amendments of Jeppe KOFOD related to 2017/0143(COD)
Amendment 245 #
Proposal for a regulation
Recital 19
Recital 19
(19) The pan-European dimension of the PEPP can be developed not only at the level of the provider, through the possibilities for its cross-border activity, but also at the level of the PEPP saver – through the portability of the PEPP, thus contributing to the safeguarding of personal pension rights of persons exercising their right to free movement under Articles 21 and 45 TFEU. Portability involves the PEPP saver changing residence to another Member State without changing PEPP providers, whereas the switching of PEPP providers does not necessarily involve a change of residence. In any case, the place of residence of a PEPP saver shall determine the applicable tax regime for the saver.
Amendment 325 #
Proposal for a regulation
Recital 67 a (new)
Recital 67 a (new)
(67a) The tax regime applied to a PEPP shall be the one of the Member State a PEPP saver is resident in order to prevent any abuse due to the different national taxation systems.