Elder Law
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Elder Law

Evolving European Perspectives

Edited by Ann Numhauser-Henning

The ageing population poses a huge challenge to law and society, carrying important structural and institutional implications. This book portrays elder law as an emerging research discipline in the European setting in terms of both conceptual and theoretical perspectives as well as elements of the law.
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Chapter 11: Migrant pensioners – taxation and healthcare issues in the EU

Cécile Brokelind and Martina Axmin


This chapter explores pensioners’ mobility from economic and more specifically tax law and social security perspectives. Pensioners tend to face a number of mobility barriers linked to different tax and social security rules across borders. Within the European Union, at least to a certain extent, these obstacles are taken care of by EU law. For tax purposes, though, EU Member States have not agreed upon a set of harmonized rules avoiding double taxation, and still need to rely on double tax conventions between states in order to understand and solve problems, and this increases legal uncertainty. Pensions, international double taxation, mobile pensioners, EU tax law, EU social security coordination, healthcare

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