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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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Andreas Inghammar, Cécile Brokelind and Per Norberg

This chapter monitors the different pillars of old-age pension schemes and discusses coherence and coordination, primarily between public schemes and occupational pension schemes, with the example of the reformed Swedish model. The chapter also takes into account both labour and tax-related consequences. While the public pension scheme in Sweden was already subject to significant reforms 20 years ago, many occupational schemes with contravening effects that are still in place are not yet altogether replaced by modern, sustainable schemes. Pensions, occupational pension schemes, Sweden, active ageing