Starting from March 9, 2017, any pensions that are transferred from the UK to a QROPS could be subjected to a 25% Overseas Transfer Charge. This means a quarter of your pension funds could go to the HMRC. The only exceptions to this are:
If you are a tax resident in the country where your QROPS is located
If you are a tax resident is an EEA country and your QROPS is also based in an EEA country
If you choose to leave your pension in the UK, you’ll be taxed for the pension income much like any person living in the UK.