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Retirement Plan Issues for Internationally Mobile Employees Connected to France
Practical Law Practice Note w-041-2466 (Approx. 12 pages)
Retirement Plan Issues for Internationally Mobile Employees Connected to France
by Catherine Millet-Ursin, Fromont Briens.
This Practice Note provides an overview of the retirement plan (also known as pension scheme) issues of internationally mobile employees that have a retirement plan connection with France. It looks at both France-based employees who are members of non-France-based retirement plans and non-France-based employees who are members of France-based retirement plans. It considers key tax points, retirement plan-related social security and labour law provisions and other relevant considerations including the treatment of retirement plan benefits on the insolvency or winding-up of a sponsoring employer and applicable fiduciary duty laws that apply to plan administrators.
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