[pic] | COMMISSION OF THE EUROPEAN COMMUNITIES |

Brussels, 26.01.2006

SEC(2006) 82

COMMISSION STAFF WORKING DOCUMENT

Annex to theREPORT FROM THE COMMISSION TO THE COUNCIL, THE EUROPEAN PARLIAMENT, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS on the Implementation of Council Directive 98/49/EC of 29 June 1998 on safeguarding the supplementary pension rights of employed and self-employed persons moving within the Community {COM(2006) 22 final}

ANNEX 1: IMPLEMENTATION OF DIRECTIVE 98/49/EC

Table 1: Material Scope

Country | Non-exhaustive list of supplementary pension schemes covered by Directive 98/49/EC - Brief description[1] - | Non-exhaustive list of supplementary pension scheme covered by Regulation 1408/71/EEC |

Austria | Entitlement to occupational benefits is based on a voluntary promise by the employer. Once an employer has made such a promise, occupational pension plans in principle can be set up in three different ways: - direct promises backed by book reserves, - paying contributions to a pension fund separate from the employer, or - paying premiums for a life insurance contract which the employer places for his employees. |

Belgium | Since the coming into force of the new law of 28 April 2003 on supplementary pensions (known as "the Vandenbroucke law"), occupational pension schemes can be divided into two categories: - individual pension promises backed by book reserves, and - collective schemes that are set up through collective bargaining at company level or at sector level (managed by the social partners). |

Cyprus | Supplementary pension schemes fall into two main categories: - occupational pension schemes governed by special laws, which mainly cover employees in the broader public sector (compulsory), and - provident funds which operate under collective agreements or accords between employers and employees and cover employees in the private sector (voluntary). |

Czech Republic | According to the competent authorities there is no supplementary pension scheme within the meaning of the Directive. Nevertheless, some information was provided on supplementary pension insurance. According to this information and additional information provided by other stakeholders this supplementary pension insurance works through individual contracts between the pension fund (this being a shareholder company) and the plan holder (this being any person aged over 18) on a voluntary basis: the employer can contribute on behalf of the employee and this contribution is tax-deductible for the employer as well as for the employee. This kind of voluntary scheme could be covered by the material scope of Directive 98/49/EC, Article 3(b) insofar it is concluded by the employer |

Denmark | Occupational pension schemes are the product of collective agreements between the social partners. Plans are administered via a closed pension fund or by an insurance company. | Compulsory law-based scheme covering all workers (known as ATP plan) |

Estonia | According to Estonian authorities, Mandatory funded pension scheme, participation in which is compulsory for people born in 1983 or later and voluntary for people born in 1942 or later (with a descending schedule), fall under the scope of Directive 98/49/EC. The Directive was transposed by Funded Pensions Act. The Commission services are in process of evaluating these schemes. |

Finland | Supplementary pension schemes are voluntarily set up by employers and can be arranged with: - a life insurance company (via group insurance policies), - a pension fund, or - a pension trust. | Certain voluntary supplementary pension plans set up according to the Act on Employment Pensions (known as "registered" plans); registration of new plans has not been possible from 2001 onwards. |

France | Employed persons' supplementary pension schemes which are provided: - by insurance companies, - by, up to 2009, supplementary pension institutions under the Social Security Code, or -by a provision in company accounts. Self-employed persons' supplementary pension schemes which are set up on the initiative of the parties concerned and provided by self-employed persons' independent organisations. | Compulsory supplementary pay-as-you-schemes intended for certain professions:- - non-established public sector (scheme known as IRCANTEC); - civil aviation professional pilots (scheme known as CRPNPAC); - self-employed persons in craft, industrial and trade professions and those in the agriculture sector. Agreement-based pay-as-you-go pension schemes of which membership is compulsory by law:- - Executives (scheme known as AGIRC); - Non-Executives (scheme known as ARRCO). |

Germany | Entitlement to occupational benefits is based on a voluntary promise by the employer. Once an employer has made such a promise, the employer can use five different ways to comply with his promise: - finance his promise by book reserves, - contract with a support fund (institution where workers have no legal rights to benefits), - contract in favour of his employees with a pension fund, - contract in favour of his employees with a pension investment fund, or - subscription of a (group) life insurance contract in favour of his employees (the employer must be the insurance holder). New since 2002: the employee has the legal right to convert part of their remuneration to occupational retirement provision. |

Greece | a) Occupational Insurance Funds established as non- profit private entities with legal personality based on the provisions of Law 3029/02(Article 1 and 8) The aim of occupational insurance funds is to provide occupational insurance protection to their members and beneficiaries, as a supplement to compulsory statutory social insurance benefits against the insurance risks of old age, death, invalidity, industrial accident, sickness, interruption of employment, etc. Occupational insurance funds are established on a voluntary basis in each company or sector(s) of employment on the initiative either of employees or employers or through an agreement between employees and employers as well as on the initiative of self-employed or independent professionals or farmers or their associations on the condition that the number of the insured members is over 100. Group Insurance Contracts, concluded between the employer and the insurance company in the sectors VII "management of group pension funds" or IX "works similar to social security" |

Hungary | Voluntary mutual insurance funds: individual contracts between the insurance funds (this being non-profit mutual savings associations) and fund members (this being any person aged over 16 years) on a voluntary basis. The employer can contribute on behalf of the employee and this contribution is tax-deductible for the employer as well as for the employee. This kind of voluntary scheme could be covered by the material scope of Directive 98/49/EC, Article 3(b) insofar it is concluded by the employer | Mandatory private pension funds which cover only longevity risk (came into effect on 01.01.98). Mandatory to join for new employees (after 30.06.98). |

Ireland | There are two main types of voluntary supplementary pension: - occupational pension schemes (ops) arranged by employers and - Personal Savings Accounts (PRSAs) under employer linked circumstances: i.e. if an employer is obliged to provide his employees with access to a specified PRSA and the employer must also contribute. |

Italy | All forms of collective complementary pension schemes are provided for by law. These are mainly two types: - contractual pension funds ("closed" pension funds for workers of particular industries, companies etc. which are set up unilaterally or jointly by employers and workers), and - open pension funds (to which an employee can only sign up if a contractual fund is unavailable). These funds are set up by banks, insurance companies or other financial institutions. |

Latvia | Contracts can be concluded between a pension fund company and an employer with a view to his employees becoming members of a private pension fund. |

Lithuania | There are two possibilities to establish supplementary pension schemes: - pension funds (law on supplementary voluntary pension accumulation), or - life insurance companies (law on insurance). The policyholder can be the employer on an individual or collective (according to the collective agreement) basis. | Statutory supplementary pension scheme provided for officers. |

Luxembourg | Supplementary pension schemes which are voluntarily introduced by the employer fall into two main categories: - internal schemes involving a pension promise backed by book reserves, or - external schemes in the form either of a pension fund or of group insurance. |

Malta | Supplementary pension schemes fall into two main categories: - occupational pension schemes governed by special law which cover some civil servants (employed before 1979) or their close relatives, and - nascent occupational retirement schemes ruled by the Special Funds (Regulation) Act, 2002 (SFA). There is still no licensed supplementary pension scheme under this Act. |

The Netherlands | Entitlement to occupational benefits is based on a voluntary promise by the employer. Once an employer has made such a promise, he must use one of three following ways to comply with his promise: - by joining an industry-wide pension fund, - by establishing a company pension fund, or - by entering an agreement with an insurance provider. Occupational pensions are subject to negotiations between the social partners. When central organisations jointly set up a branch pension fund, they may ask the government to impose an obligation on all employers and employees within their particular industrial sector to participate in the industry-wide fund. |

Norway | Funded occupational pension schemes can be established with a life insurance company, pension fund, bank or securities fund management company. There are specific binding regulations (entered into force 1 January 2001) if the employer wants to obtain a tax deduction. There exist also some collective pension schemes based on agreement where pensions are directly paid by the employer. | Benefits from the Norwegian public Service Pension Fund. |

Poland | Supplementary pension schemes are voluntarily set up by employers and can be arranged with: - a joint-stock or mutual life insurance company, - a pension fund, or - an investment fund. |

Portugal | Supplementary schemes provided: - by pension funds, or - by life insurance companies. Supplementary schemes may be introduced by the State, businesses, trade union associations, employers' associations and/or professional associations. |

Slovak Republic | Supplementary pension insurance schemes where voluntary participation is possible for any employer, employees and self-employed persons and which are administered by insurance companies. Participation of any employer and employees in private pension insurance and the amount of contribution paid by any employer can be subject of agreement in collective bargaining agreement. This kind of voluntary scheme could be covered by the material scope of Directive 98/49/EC, Article 3(b) insofar it is concluded by the employer |

Slovenia | Collective or individual supplementary pension insurance schemes where voluntary participation is possible through concluding a contract on voluntary supplementary insurance with the pension scheme provider (mutual pensions funds or pension management companies). The collective supplementary pension insurance schemes are formed by a collective agreement between the social partners. | Compulsory supplementary pension insurance scheme covering insured persons in certain occupations. |

Spain | Pension liabilities voluntarily taken on by enterprises must be implemented: - by means of group insurance contracts, or - through pension plans attached to pension funds or both. The book reserving financing system is still allowed only in the financial services sector. |

Sweden | Occupational pension schemes are the product of collective agreements between the social partners at national/sector level. |

United Kingdom | Occupational pension schemes are voluntarily introduced by employers and set up under trust law. The trustees must run the scheme in the interest of the members and in line with specific laws protecting scheme members. |

Table 2: Equal preservation

Country | Adopted measures to ensure equal preservation | Reference in the national provision |

Austria | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. | §§ 5, 7 and 13 of the BPG |

Belgium | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. | Articles 13, 17 and Chapter V of the Law of 28 April 2003 |

Cyprus | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. |

Czech Republic | No specific measures were adopted. As reason for this it is indicated that if participants stop contributing, their titles remain. | § 2a and § 21 Article 2, 7 and 8 of the Act No. 42/1994 Coll. |

Denmark | No specific measures were adopted. As reason for this it is indicated that the respective collective agreements on preservation of vested rights do not make a distinction between members remaining in the country and those moving within the Community. Moreover, it is stated that the future introduction of a differing rule would not be in accordance with national provisions. | Section 20 and 21 of the FiL, and the FpkL |

Estonia | According to the competent authority national legislation was already consistent with this requirement. | § 40 clause 2 of the Funded Pensions Act |

Finland | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. | Section 61 of the Pension Funds Act, Section 90a of the Insurance Funds Act, Insurance Contracts Act |

France | Specific legislation was adopted. | 1) Self employed persons: Article 58-I (Social Security Code, Article L 623-7) and Article 58-II (Social Security Code, Article L 723-25) of the Law No. 2002-73 2) Employed persons: Article 58-III (Social Security Code, Article L 913-3) of the Law No. 2002-73 |

Germany | Specific legislation was adopted. | § 1 b (1) sentence 6 of the Occupational Pension Act |

Greece | Specific legislation was adopted. | Article 4 (1) of the Presidential Decree No. 227/2004 |

Hungary | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. | Subsection 47/A of the Act XCVI |

Ireland | Specific legislation in respect of vested rights on a voluntary basis was adopted. For the rest the competent authority contended that national legislation was already consistent with this requirement. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. | Part III of the Pension Act 1990 as amended by section 26 of the Pensions (Amendment) Act, 2002 |

Italy | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. |

Latvia | Specific legislation was adopted. | Article 12 of the Law on Private Pension Funds |

Lithuania | No specific measures were adopted. As reason for this it is indicated that supplementary pension accumulation in pension fund is based on DC concept where accumulated assets belong to the participant and can therefore be transferred from one pension fund to another. Moreover, it is stated that legislation does not provide restrictions or any discriminative rules. |

Luxembourg | Specific legislation was adopted. | Article 11 of the LRCP |

Malta | No specific measures were adopted. According to the competent authority, the national legislation was already consistent with this requirement. |

The Netherlands | Specific legislation was adopted. | Article 32e of the PSW |

Norway | Specific legislation was adopted. | Section 5 of the Act of 14 December 2001 |

Poland | Specific legislation was adopted. | Article 2, point 13 and Article 27 of the Occupational Pension Scheme Act |

Portugal | Specific legislation was adopted. | Article 5 of the Decree-Law No 428/99 |

Slovak Republic | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights ensure that persons who move from one Member State to another enjoy the same protection of their vested rights as persons who move within the same country. | Article 21 (1) and (2) of the Act No. 123/1996 |

Slovenia | No specific measures were adopted. According to the competent authority, the national legislation is consistent with this requirement. |

Spain | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the preservation of vested rights does not make a distinction between members remaining in the country and those moving within the Community. |

Sweden | No specific measures were adopted. As reason for this it is indicated that the respective collective agreements on preservation of vested rights do not make a distinction between members remaining in the country and those moving within the Community. There is one exception as regards the so called ITP agreement: section C contains provisions on the loss of general retirement provision when working abroad for Swedish employers. |

United Kingdom | Specific legislation was adopted. | Section 55 of the Child Support, Pensions and Social Security Act 2000 |

Table 3: Cross-border payments

Country | Adopted measures to guarantee cross border payments | Reference in the national provision |

Austria | No specific measures were adopted. As reason for this it is indicated that the existing legislation on the conditions on vesting of pension rights ensures cross-border payments. | §§ 5, 7 and 13 of the BPG and § 905 ABGB |

Belgium | No specific measures were adopted. As reason for this it is indicated that the existing legislation does not make any distinctions, in terms of payment, between members remaining in the country and those moving within the Community. |

Cyprus | No specific measures were adopted. But a more general legislation was adopted which stipulates that movement of capital and payments between residents of origin and residents of Member States shall be performed without any restriction. | Article 4 of the Capital Movement Act. |

Czech Republic | No specific measures were adopted. As reason for this it is indicated that the existing legislation prescribes that the provider shall be obliged to pay out a benefit abroad, in the amount laid down in the pension plan, if the participant does not have permanent residence in the territory of the Czech Republic and so requests. | § 21(7) and (8) of the Act No 42/1994 Coll. |

Denmark | No specific measures were adopted. As reason for this it is indicated that payment of benefits is indirectly ensured by law as a rule notwithstanding Article 5 would not be "adequate and reasonable". | Section 20 and 21 of the FiL, and the FpkL |

Estonia | The existing legislation does not make any distinctions, in terms of payment, between members remaining in the country and those moving within the Community. | § 41 (6) of the Income Tax Act |

Finland | Specific legislation was adopted. | Section 61 of the Pension Funds Act, Section 90a of the Insurance Funds Act and Insurance Contracts Act |

France | Specific legislation was adopted. | 1) Self employed persons: Article 58-I (Social Security Code, Article L 623-8) and Article 58-II (Social Security Code, Article L 723-25) of the Law No. 2002-73 2) Employed persons: Article 58-V (Social Security Code, Article L 914-3) of the Law No. 2002-73 |

Germany | No specific measures were adopted. As reason for this it is indicated that the existing legislation does not make any distinctions, in terms of payment, between members remaining in the country and those moving within the Community. |

Greece | Specific legislation was adopted. | Article 4 (2) of the Presidential Decree No. 227/2004 |

Hungary | No specific measures were adopted. As reason for this it is indicated that the existing legislation does not make any distinctions, in terms of payment, between members remaining in the country and those moving within the Community. Moreover, it is stated that cross-border payments are not restricted. |

Ireland | Specific legislation was adopted. | Section 59 of the Pensions Act 1990, as amended by section 42 of the Pension (Amendment) Act, 2002 |

Italy | No specific measures were adopted. As reason for this it is indicated that that cross-border payments are not restricted. |

Latvia | No specific measures were adopted. As reason for this it is indicated that that cross-border payments are not restricted. |

Lithuania | No specific measures were adopted. As reason for this it is indicated that the accumulated assets are considered as property of the individual and any measures cannot restrict their payments abroad. |

Luxembourg | Specific legislation was adopted. | Article 7 of the LRCP |

Malta | Specific legislation was adopted as regards occupational pension schemes governed by special law covering part of the public sector. As far as occupational retirement schemes ruled by the SFA are concerned no specific legislation was adopted. | Article 22 of the Pensions Ordinance and Article 2 of the Widows' and Orphans' Pension Act |

The Netherlands | Specific legislation was adopted. | Article 32f of the PSW |

Norway | Specific legislation was adopted. | Section 3 of the Act of 14 December 2001 |

Poland | No specific measures were adopted. As reason for this it is indicated that that cross-border payments are not restricted. |

Portugal | Specific legislation was adopted. | Article 6 of the Decree-Law No 428/99 |

Slovak Republic | No specific measures were adopted. As reason for this it is indicated that the existing legislation does not make any distinctions, in terms of payment, between members remaining in the country and those moving within the Community. | Article 7 (5) of the Act No. 595/2003 |

Slovenia | Specific legislation was adopted. | Article 362/par. 4 of the PDIA |

Spain | No specific measures were adopted. As reason for this it is indicated that cross-border payments to beneficiaries in other Member States would be guaranteed by the general rules on external transactions, which are based on the freedom of movement for capital established in the Treaty. | Articles 1 and 3 of the Act 19/2003 on capital movements |

Sweden | No specific measures were adopted. As reason for this it is indicated that the existing legislation or the various collective agreements do not make any distinctions, in terms of payment, between members remaining in the country and those moving within the Community. | Collective agreements and 5 (7), 7 and 9 of the Act on special income tax for persons resident abroad. |

United Kingdom | Specific legislation was adopted. | Section 55 of the Child Support, Pensions and Social Security Act 2000 |

Table 4: Cross-border membership of posted workers

Country | Adopted measures to permit contributions by and behalf of posted workers, Article 6 (1) Exemption from contributions, Article 6 (2) | Reference in the national provisions |

Austria | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the contracts related to supplementary pension provision in Austria remain applicable. -No specific measures were adopted. As reason for this it is indicated that it was already by law stipulated that the employer is not obliged to pay twice. Moreover, it is stated that there are no obligatory occupational pension schemes in Austria. | § 7b of the AVRAG |

Belgium | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the contracts related to supplementary pension provision in Belgium remain applicable. -Specific legislation was adopted. | Article 13 and 108 of the Law of 28 April 2003 |

Cyprus | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the contracts related to supplementary pension provision in Cyprus remain applicable. -No specific measures were adopted. |

Czech Republic | -No specific measures were adopted. As reason for this it is indicated that the participants can, as posted workers, still pay their contributions in form of subscription to the supplementary pension scheme established in the Czech Republic. -No specific measures were adopted. |

Denmark | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, payment of contributions to the supplementary pension scheme to which the worker belongs in Denmark is still possible. -Specific measures were adopted. | Implemented by various collective agreements |

Estonia | -In case of a posting, the Estonian worker is still resident and obligated to make contributions. -In case of a posting to Estonia, the foreign worker is not obliged to make contributions to Estonian pension schemes, because he is not a resident. | § 6 of the Funded Pensions Act |

Finland | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the contracts related to supplementary pension provision in Finland remain applicable. -No specific measures were adopted. As reason for this it is indicated that there are no obligatory occupational pension schemes in Finland. | Section 1c of the Employees' Pension Act Section 7 of the Residence-Based Social Security Legislation Act |

France | -Specific legislation was adopted as regards employees. -No specific measures were adopted. As reason for this it is indicated that there are no regulations prohibiting payment of contributions during a posting. | Article 58-V (Social Security Code, Article L 914-4) of the Law No. 2002-73 |

Germany | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the contracts related to supplementary pension provision in Germany remain applicable. -No specific measures were adopted. As reason for this it is indicated that occupational pension provision is voluntary. |

Greece | -Specific legislation was adopted. -Specific legislation was adopted. | Article 5 (1) and (2) of the Presidential Decree No. 227/2004 Article 5 (3) of the Presidential Decree No. 227/2004 |

Hungary | -No specific measures were adopted. As reason for this it is indicated that there are no regulations prohibiting payment of contributions during a posting. -No specific measures were adopted. As reason for this it is indicated that it is not compulsory for foreign workers in Hungary to join a supplementary pension scheme within the scope of the present Directive. |

Ireland | -No specific measures were adopted. As reason for this it is indicated that there are no regulations prohibiting payment of contributions during a posting. -No specific measures were adopted. As reason for this it is indicated that national legislation does not make membership of a scheme in Ireland compulsory. |

Italy | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the collective agreements related to supplementary pension provision in Italy remain applicable. -No specific measures were adopted. As reason for this it is indicated that it membership of Italian supplementary pension schemes is voluntary. |

Latvia | -No specific measures were adopted. As reason for this it is indicated that there are no regulations prohibiting payment of contributions during a posting. Moreover, it is stated that it is stipulated by law that all members of a supplementary pension scheme shall be guaranteed the possibility of retaining their affiliated status. -No specific measures were adopted. | Law on Private Pension Funds |

Lithuania | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, the labour contracts and all related duties (in that case, to pay contributions) remain applicable. -No specific measures were adopted. As reason for this it is indicated that there are no supplementary pension schemes within collective labour relations. |

Luxembourg | -Specific legislation was adopted. -Specific legislation was adopted. | Article 15 of the LRCP Article 15 of the LRCP |

Malta | -Specific Directives were adopted as regards occupational retirement schemes ruled by the SFA. -Specific Directives were adopted as regards occupational retirement schemes ruled by the SFA. | Article 1.2.1 (ff) of the Directives issued under the Special Funds Act Article 1.2.1 (gg) of the Directives the Directives issued under the Special Funds Act |

The Netherlands | -Specific legislation was adopted. -Specific legislation was adopted. | Article 32g (1) of the PSW Article 32g (2) of the PSW |

Norway | -Specific legislation was adopted. -Specific legislation was adopted. | Section 4 (1) of the Act of 14 December 2001 Section 4 (2) of the Act of 14 December 2001 |

Poland | -No specific measures were adopted. As reason for this it is indicated that a posted worker has a guaranteed right to join a supplementary pension scheme under the same rules as those applying to other workers. -No specific measures were adopted. As reason for this it is indicated that there are no compulsory supplementary pension schemes in Poland. |

Portugal | -Specific legislation was adopted. -Specific legislation was adopted. | Article 7 (1) of the Decree-Law No 428/99 Article 7 (2) of the Decree-Law No 428/99 |

Slovak Republic | -No specific measures were adopted. As reason for this it is indicated that posted worker remain subject to the Slovak Republic's employment law. -No specific measures were adopted. As reason for this it is indicated that employers in the Slovak Republic are not required to pay contributions to supplementary pension schemes in other Member States in the event of the posting of workers. | Article 35 (2) and (3) of the Act No. 123/1996 and Article 5 (4) of the Act 311/2003 |

Slovenia | -No specific measures were adopted. As reason for this it is indicated that, in case of a posting, a posted worker would maintain the right to take part in collective insurance pension scheme, formed by his employer, maintain the right to a premium, financed by this employer, under the same conditions as all other persons employed by this employer. -No specific measures were adopted. | Article 362/par. 4, Article 293/par. 3 and Article 302/par. 4 of the PDIA |

Spain | -No specific measures were adopted. As reason for this it is indicated that the fact of a worker being posted to another Member State does not affect the continuation of payment of contributions. Moreover, it is stated that there are no regulations prohibiting payment of contributions during a posting. -No specific measures were adopted. As reason for this it is indicated that in Spain there is freedom to establish supplementary pension schemes. | Article 41 of the Spanish Constitution, Article 191 of the Revised Text of the General Social Security Act, Article 1 of the PFP Act and Article 28 of the PFP Regulation |

Sweden | -Specific measures were taken. The various collective agreements require employers to pay contributions on behalf of posted workers without any specific limitations. -Specific measures were taken partially. Moreover, it is stated that pension agreements may contain provisions allowing individual agreements exempting workers and employers from any obligation to make contributions to supplementary pension schemes in other Member States. | Implemented by various collective agreements. Implemented by some collective agreements. |

United Kingdom | -Specific legislation was adopted. -No specific measures were adopted. As reason for this it is indicated that it membership of occupational pension schemes in the UK is voluntary and employees can opt out of occupational pension schemes offered by employers. | Section 55 of the Child Support, Pensions and Social Security Act 2000 |

Table 5: Information provided to scheme members

Country | Adopted measures to ensure adequate information | Reference in the national provision |

Austria | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | § 17 of the BPG and §§ 15 and 18 of the PKG |

Belgium | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Articles 26 und 31 of the Law of 28 April 2003 |

Cyprus | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Article 18 of the Provident Funds Act |

Czech Republic | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | § 14 (3), § 17 (3) and § 26 (1) of the Act No.42/1994 Coll. (as amended) |

Denmark | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Section 20 and 21 of the FiL, the FpkL and the Information Order |

Estonia | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. |

Finland | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Section 49a of the Pension Funds Act, Section 84a of the Insurance Funds Act and Sections 8, 76 and 77 of the Insurance Contracts Act |

France | No specific measures were adopted. But general measures regarding information were taken, such as the obligation for the providers to send to persons who cease to be members before exercising their rights, at the latest three months after the date of their ceasing to be a member, an information note on their pension rights, mentioning in particular the procedures and conditions according to which they can exercise their rights. According to the competent authority, these measures cover cases where workers leave the scheme because they "move to another Member State". | 1) Self employed persons: Article 58-I (Social Security Code, Article L 623-9) and Article 58-II (Social Security Code, Article L 723-25) of the Law No. 2002-73 2) Employed persons: Article 58-IV (Social Security Code, Article L 914-2) of the Law No. 2002-73 |

Germany | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. Moreover, it is stated that the information obligations have recently been extended with effect from 1 January 2005. | Until: 31.12.04: § 2 (6) BetrAVG From: 01.01.05: § 4a BetrAVG § 10a (1) VAG and § 113 No. 4 VAG (Annex Part D Section III) |

Greece | Specific legislation was adopted. | Article 6 of the Presidential Decree No. 227/2004 |

Hungary | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Subsection 18 of the Act XCVI |

Ireland | Specific legislation was adopted | Occupational Pension Schemes (Disclosure of information) (No. 2) Regulations, 1988 (S. I. No. 349 of 1998) (as amended) |

Italy | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Article 4 and 17 (2) (h) of the Legislative Decree 124, and Article 3 (3) of the Ministry of Labour and Social Security Decree of 14 January 1997 |

Latvia | Specific legislation was adopted | Article 12 of the Law on Private Pension Funds |

Lithuania | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Law on Supplementary voluntary pension accumulation |

Luxembourg | Specific legislation was adopted. | Article 17 of the LRCP |

Malta | Specific provisions were adopted. | Article 23 of the Pensions Ordinance Article 2.4.4 of the Directives issued under the Special Funds Act |

The Netherlands | Specific legislation was adopted. | Article 32h of the PSW |

Norway | Specific legislation was adopted. | Section 6 of the Act of 14 December 2001 |

Poland | No specific measures were adopted. But according to the competent authority, general legislative measures have been adopted in order to ensure that the relevant information is provided to scheme members. | Article 22 of the Act of 20 April 2004 on workers' pension programmes |

Portugal | Specific legislation was adopted. | Article 8 of the Decree-Law No 428/99 |

Slovak Republic | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Act No 123/1996 |

Slovenia | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Article 296/par. 3 and 4 and Article 319/par 5 and 6 of the PDIA |

Spain | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Article 34 of the PFP Regulation and Article 34 and 39 (4) of the ICPETB Regulation |

Sweden | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Implemented by various collective agreements |

United Kingdom | No specific measures were adopted. As reason for this it is indicated that the range of information is harmonized with the content of the Directive and is identical for all scheme members regardless of whether they remain in their Member State of origin or move to another Member State. | Section 113 of Pension Schemes Act 1993, section 41 of Pension Act 1995, The occupational pension Schemes (Disclosure of Information) Regulations 1996 – schedules 1 and 2 and The Occupational Pension (Preservation of Benefit) Regulations 1991 |

ANNEX 2: LIST OF NATIONAL PROVISIONS

Country | National provisions communicated by the Member States concerning Directive 98/49/EC |

Austria | 1. Occupational Pensions Act (BPG), BGBl. No. 282/1990 as amended by BGBl. I No. 51/2001 2. Pension Funds Act (PKG), BGBl. No. 281/1990 as amended by BGBl. I No. 119/2004 3. General Civil Code (ABGB), JGS No. 946/1811 as amended by BGBl. I No. 77/2004 4. Employment Contract Law Adaption Act (AVRAG), BGBl. No. 459/1993 as amended by BGBl. I No. 100/2002 |

Belgium | Law of 28 April 2003 on supplementary pension schemes and tax provisions (known as the Vandenbroucke law) |

Cyprus | 1. 1997-1998 Pensions Act (97(1)/97) 2. 2001 Regulations on Lawyers (Pensions and Allowances), KDP 17/2001 [sic] 3. 1999 Regulations on Doctors (Pensions and Allowances), KDP 295/99 4. 1981 Provident Funds Act (44/81) 5. Capital Movement Act (115(1)2003) |

Czech Republic | 1. Act No. 42/1994 Coll. (Supplementary Pension Insurance Act) 2. Act No. 586/1992 Coll., on income taxes |

Denmark | 1. Financial Activities Act (FiL) 2. Supervision of Company Pension Funds Act (FpkL) 3. Various collective agreements 4. Accounting Order No 9733 of 20 October 2003 5. Information Order (Order No 609 of 14 July 1995) |

Estonia | 1. Funded Pensions Act, passed 14 April 2004 (RT2 I 2004, 37, 252), entered into force 1 May 2004 2. Income Tax Act, passed 15 December 1999 (RT1 I 1999, 101, 903; consolidated text RT I 2001, 11, 49), entered into force 1 January 2000 3. Social Tax Act, passed 13 December 2000 (RT1 I 2000, 102, 675), entered into force 1 January 2001 |

Finland | 1. Insurance Funds Act (1164/1992) 2. Pension Funds Act (1774/1995) 3. Insurance Contracts Act (543/1994) 4. Insurance Companies Act (1062/1979) 5. Act amending the Insurance Funds Act (420/2003) 6. Act amending the Pension Funds Act (421/2003) 7. Proposal for an act amending the Employment Pension Insurance Funds Act, the Pension Funds Act and the Insurance Funds Act (HE 221/2001, p.5) 8. Residence-Based Social Security Legislation (Implementation) Act (1573/1993) |

France | Law No. 2002-73 of 17 January 2002 on social modernisation |

Germany | 1. Occupational Pensions Act (BetrAVG), BGBl I 1974, 3610 last amended by BGBl. I 2004, 1427 2. Insurance Supervision Law (VAG), BGBl I 1993, 2 last amended by BGBl. I 2004, 1427 |

Greece | Presidential Decree No. 227/2004 of 3 November 2004 (OJ No. 212 of 5 November 2004 p. 5917) on safeguarding the supplementary pension rights of employed and self-employed persons moving within the Community, in accordance with the provisions of Directive 98/49/EC (L209/98) |

Hungary | Act XCVI of 1993 on Voluntary Mutual Insurance Funds |

Ireland | 1. Pensions Act 1990 (as amended) 2. Pensions (Amendment) Act, 2002 (No.18 of 2002) (2002 Act) 3. Occupational Pension Schemes (Disclosure of Information) Regulations, 1998 (S.I. No. 349 of 1998) as amended by the Occupational Pension Schemes (Disclosure of Information) (Amendment) Regulations, 2003 (S.I. No. 4 of 2003) |

Italy | 1. Legislative Decree 124 of 21 April 1993 2. Ministry of Labour and Social Security Decree of 14 January 1997 |

Latvia | Law on Private Pension Funds, published in No 150 of the journal “Latvijas Vēstnesis” or “L.V.” dated 20/06/1997 |

Lithuania | 1. Law on Supplementary voluntary pension accumulation 2. Law on Insurance |

Luxembourg | Supplementary Pensions Act of 8 June 1999 (LRCP) |

Malta | 1. Regulations and Directives issued under the Special Funds (Regulation) Act (Cap. 450) 2. Pensions Ordinance (Cap. 93) 3. Widows’ and Orphans’ Pensions Act (Cap. 58) 4. Malta Armed Forces Act (Cap. 220) 5. Police Act (Cap.164) 6. Prisons Act (Cap. 260) |

The Netherlands | 1. Pension and Savings Fund Act (PSW) 2. 2000 Mandatory Participation in a Branch Pension Fund Act 3. Mandatory Participation in a Pension Scheme for Professional Groups Act (Bpr) 4. Pension Scheme for Political Office Holders 5. Act Introduction of an Age for Notaryship and the establishment of a Pension Fund for Notaries |

Norway | Act on safeguarding the supplementary pension rights of employed and self-employed persons moving within the European Economic Area, Act 095 of 14 December 2001, which entered into force on 1 March 2002 |

Poland | 1. Occupational Pension Schemes Act of 18 April 2004 2. Act of 22 August 1997 on workers’ pension programmes (Official Journal 2001. No. 60, item 623, as amended) 3. Act of 17 November 1964 (Code of Civil Procedure) (Official Journal, 1964, No. 43, item 296, as amended) 4. Personal Income Tax Act of 26 July 1991 (Official Journal, 2000, No. 14, item 176, as amended) 5. Act of 20 April 2004 on workers' pension programmes |

Portugal | Decree-Law No 428/99 of 21 October 1999 |

Slovak Republic | 1. Act No 123/1996 on supplementary (private) pension insurance scheme for employees and on amendments to certain acts, as amended by Act No 409/2000 and Act No 551/2003 (“Act No 123/1996”) 2. Act No. 311/2003 on the Labour Code (as amended) 3. Act No. 595/2003 on Income Tax (as amended) |

Slovenia | 1. Pension and Disability Insurance Act (PDIA), adopted in 1999, enforced on 1 of January 2000 2. Personal Income Tax, enforced on 1 of January 2005 |

Spain | 1. Revised Text of the Act Regulating Pension Plans and Funds, approved by Legislative Royal Decree 1/2002 of 29 November 2002 ("PFP Act") 2. Regulation on implementing pension liabilities of enterprises with workers and beneficiaries, approved by Royal Decree 1588/1999 of 15 October 1999 ("ICPETB Regulation") 3. Pension Plans and Funds Regulation, approved by Royal Decree 304/2004 of 20 February 2004 ("PFP Regulation") 4. Act 19/2003 on capital movements, foreign transactions and the prevention of money laundering 5. Spanish Constitution 6. Revised Text of the General Social Security Act |

Sweden | 1. Various collective agreements 2. Act (1991:586) on special income tax for persons resident abroad. |

United Kingdom | 1. Child Support, Pensions and Social Security Act 2000 2. Pension Schemes Act 1993 3. Income and Corporation Taxes Act 1988 4. The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991 5. The Occupational Pension Schemes (Disclosure of Information) Regulations 1996 |

ANNEX 3: COUNCIL DIRECTIVE 98/49/EC (OFFICIAL JOURNAL L 209, 25/07/1998 P. 0046 – 0049)

COUNCIL DIRECTIVE 98/49/EC of 29 June 1998 on safeguarding the supplementary pension rights of employed and self-employed persons moving within the Community

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 51 and 235 thereof,

Having regard to the proposal from the Commission (1),

Having regard to the opinion of the European Parliament (2),

Having regard to the opinion of the Economic and Social Committee (3),

(1) Whereas one of the fundamental freedoms of the Community is the free movement of persons; whereas the Treaty provides that the Council shall, acting unanimously, adopt such measures in the field of social security as are necessary to provide freedom of movement of workers;

(2) Whereas the social protection of workers is ensured by statutory social security schemes complemented by supplementary social security schemes;

(3) Whereas the legislation already adopted by the Council with a view to protecting the social security rights of workers moving within the Community and of members of their family, namely Council Regulations (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (4) and (EEC) No 574/72 of 21 March 1972 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (5), concern only statutory pension schemes; whereas the system of coordination provided for in those Regulations does not extend to supplementary pension schemes, except for schemes which are covered by the term 'legislation` as defined by the first subparagraph of Article 1(j) of Regulation (EEC) No 1408/71 or in respect of which a Member State makes a declaration under that Article;

(4) Whereas the Council has a wide discretion regarding the choice of the most appropriate measures for attaining the objective of Article 51 of the Treaty; and whereas the system of coordination provided for in Regulations (EEC) No 1408/71 and (EEC) No 574/72, and in particular the rules of aggregation, are not appropriate to supplementary pension schemes, except for schemes which are covered by the term 'legislation` as defined by the first subparagraph of Article 1(j) of Regulation (EEC) No 1408/71 or in respect of which a Member State makes a declaration under that Article, and should therefore be subject to specific measures, of which this Directive is the first, in order to take account of their special nature and characteristics and the diversity of such schemes within and between Member States;

(5) Whereas no pension or benefit should be subject to both the provisions of this Directive and those of Regulations (EEC) No 1408/71 and (EEC) No 574/72, and therefore any supplementary pension scheme which comes within the scope of those Regulations, because a Member State has made a declaration to that effect under Article 1(j) of Regulation (EEC) No 1408/71, cannot be subject to the provisions of this Directive;

(6) Whereas in its Recommendation 92/442/EEC of 27 July 1992 on the convergence of social protection objectives and policies (6) the Council recommended that Member States should 'promote, where necessary, changes to the conditions governing the acquisition of pension and, especially, supplementary pension rights with a view to eliminating obstacles to the mobility of employed workers;

(7) Whereas a contribution to this objective can be made if workers who move or whose place of employment moves from one Member State to another are guaranteed equal treatment as regards the protection of their supplementary pension rights with workers who remain or whose place of employment changes but remains within the same Member State;

(8) Whereas freedom of movement for persons, which is one of the basic rights enshrined in the Treaty, is not confined to employed persons but also extends to self-employed persons;

(9) Whereas the Treaty does not provide powers other than those of Article 235 to take appropriate measures within the field of social security for self-employed persons;

(10) Whereas, in order to enable the right of free movement to be exercised effectively, workers and others holding entitlement should have certain guarantees for equal treatment regarding the preservation of their vested pension rights deriving from supplementary pension schemes;

(11) Whereas the Member States should take the necessary measures to ensure that benefits under supplementary pension schemes are paid to members and former members thereof as well as others holding entitlement under such schemes in all Member States, given that all restrictions on the free movement of payments and capital are prohibited under Article 73b of the Treaty;

(12) Whereas in order to facilitate the exercise of the right to free movement, national regulations should, where necessary, be adjusted in order to enable contributions to continue to be made to a supplementary pension scheme established in one Member State by or on behalf of workers who are posted to another Member State in accordance with Title II of Regulation (EEC) No 1408/71;

(13) Whereas in this regard the Treaty requires not only the abolition of any discrimination based on nationality between workers of the Member States but also the elimination of any national measure likely to impede or render less attractive for those workers the exercise of the fundamental freedoms guaranteed by the Treaty as interpreted by the Court of Justice of the European Communities in successive judgments;

(14) Whereas workers exercising their right to free movement should be adequately informed by employers, trustees or others responsible for the management of supplementary pension schemes, particularly with regard to the choices and alternatives available to them;

(15) Whereas this Directive is without prejudice to the laws of the Member States concerning collective action to defend the interests of trades and professions;

(16) Whereas, by reason of the diversity of supplementary social security schemes, the Community should lay down only a general framework of objectives and therefore a Directive is the appropriate legal instrument;

(17) Whereas, in accordance with the principles of subsidiarity and proportionality as set out in Article 3b of the Treaty, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by the Community; whereas this Directive does not go beyond what is necessary to achieve those objectives,

HAS ADOPTED THIS DIRECTIVE:CHAPTER IOBJECTIVE AND SCOPEArticle 1The aim of this Directive is to protect the rights of members of supplementary pension schemes who move from one Member State to another, thereby contributing to the removal of obstacles to the free movement of employed and self-employed persons within the Community. Such protection refers to pension rights under both voluntary and compulsory supplementary pension schemes, with the exception of schemes covered by Regulation (EEC) No 1408/71.Article 2This Directive shall apply to members of supplementary pension schemes and others holding entitlement under such schemes who have acquired or are in the process of acquiring rights in one or more Member States.CHAPTER IIDEFINITIONSArticle 3For the purpose of this Directive:(a) 'supplementary pension` means retirement pensions and, where provided for by the rules of a supplementary pension scheme established in conformity with national legislation and practice, invalidity and survivors' benefits, intended to supplement or replace those provided in respect of the same contingencies by statutory social security schemes;(b) 'supplementary pension scheme` means any occupational pension scheme established in conformity with national legislation and practice such as a group insurance contract or pay-as-you-go scheme agreed by one or more branches or sectors, funded scheme or pension promise backed by book reserves, or any collective or other comparable arrangement intended to provide a supplementary pension for employed or self-employed persons;(c) 'pension rights` means any benefits to which scheme members and others holding entitlement are entitled under the rules of a supplementary pension scheme and, where applicable, under national legislation;(d) 'vested pension rights` means any entitlement to benefits obtained after fulfilment of the conditions required by the rules of a supplementary pension scheme and, where applicable, under national legislation;(e) 'posted worker` means a person who is posted to work in another Member State and who under the terms of Title II of Regulation (EEC) No 1408/71 continues to be subject to the legislation of the Member State of origin, and 'posting` shall be construed accordingly;(f) 'contribution` means any payment made or deemed to have been made to a supplementary pension scheme.CHAPTER IIIMEASURES FOR SAFEGUARDING THE SUPPLEMENTARY PENSION RIGHTS OF WORKERS MOVING WITHIN THE COMMUNITYArticle 4Equality of treatment as regards preservation of pension rightsMember States shall take the necessary measures to ensure the preservation of vested pension rights for members of a supplementary pension scheme in respect of whom contributions are no longer being made to that scheme as a consequence of their moving from one Member State to another, to the same extent as for members in respect of whom contributions are no longer being made but who remain within the same Member State. This Article shall also apply to other persons holding entitlement under the rules of the supplementary pension scheme in question.Article 5Cross border paymentsMember States shall ensure that, in respect of members of supplementary pension schemes, as well as others holding entitlement under such schemes, supplementary pension schemes make payment in other Member States, net of any taxes and transaction charges which may be applicable, of all benefits due under such schemes.Article 6Contributions to supplementary pension schemes by and on behalf of posted workers1. Member States shall adopt such measures as are necessary to enable contributions to continue to be made to a supplementary pension scheme established in a Member State by or on behalf of a posted worker who is a member of such a scheme during the period of his or her posting in another Member State.2. Where, pursuant to paragraph 1, contributions continue to be made to a supplementary pension scheme in one Member State, the posted worker and, where applicable, his employer shall be exempted from any obligation to make contributions to a supplementary pension scheme in another Member State.Article 7Information to scheme membersMember States shall take measures to ensure that employers, trustees or others responsible for the management of supplementary pension schemes provide adequate information to scheme members, when they move to another Member State, as to their pension rights and the choices which are available to them under the scheme. Such information shall at least correspond to information given to scheme members in respect of whom contributions cease to be made but who remain within the same Member State.CHAPTER IVFINAL PROVISIONSArticle 8Member States may provide that the provisions of Article 6 shall apply only to postings that commence on or after 25 July 2001.Article 9Member States shall introduce into their national legal systems such measures as are necessary to enable all persons who consider themselves wronged by failure to apply the provisions of this Directive to pursue their claims by judicial process after possible recourse to other competent authorities.Article 101. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 36 months following the date of its entry into force, or shall ensure by that date at the latest that management and labour introduce the requisite provisions by way of agreement. Member States shall take all necessary steps to enable themselves at all times to guarantee the results imposed by this Directive. They shall immediately inform the Commission thereof.When Member States adopt these provisions, these shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The procedure for such reference shall be adopted by Member States.They shall inform the Commission of the national authorities to be contacted regarding the application of this Directive.2. Not later than 25 January 2002 Member States shall communicate to the Commission the text of the provisions of national law which they adopt in the field covered by this Directive.3. On the basis of the information supplied by Member States, the Commission shall submit a report to the European Parliament, the Council and the Economic and Social Committee, within six years of the entry into force of this Directive.The report shall deal with the application of this Directive and shall, where appropriate, propose any amendments that may prove necessary.Article 11This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.Article 12This Directive is addressed to the Member States.Done at Luxembourg, 29 June 1998.For the CouncilThe PresidentR. COOK(1) OJ C 5, 9. 1. 1998, p. 4.(2) OJ C 152, 18. 5. 1998.(3) OJ C 157, 25. 5. 1998, p. 26.(4) OJ L 149, 5. 7. 1971, p. 2. Regulation as last amended by Regulation (EC) No 1223/98 (OJ L 168, 13. 6. 1998, p. 1).(5) OJ L 74, 27. 3. 1972, p. 1. Regulation as last amended by Regulation (EC) No 1223/98 (OJ L 168, 13. 6. 1998, p. 1).(6) OJ L 245, 26. 8. 1992, p. 49.

[1] Based on information provided by the concerned Member State and by other stakeholders (in particular members of the Pensions Forum)