Bulletin 3: 2005 - EU Pensions Directive

Friday 23 September 2005: The first EU Pensions Directive was adopted in 2003 and all Member States were required to bring this into force in their national legislation by 23 September 2005. Ireland has implemented the Directive through inclusion of statutory requirements in the Social Welfare and Pensions Act, 2005 and underlying Regulations. Complementary tax changes were also introduced in this year’s Finance Act.

This Bulletin contains in question and answer format an explanation of the main features of the Regulations.

Find out more about the EU Directive on Institutions for Occupational Retirement Provisions 2003 on the European Union's website.