Pensions

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This Overview is a guide to the content within the Pensions (EU Law) subtopic with links to the appropriate materials. This subtopic examines EU level rules relating to pensions and includes guidance on cross-border pension schemes before IP completion day, UK EMIR, derivatives and pensions, Equalisation and Barber—the pensions implications, the Pan-European Pensions Product, the IORP II Directive and pensions, and the Test-Achats case—the pension implications.

Cross-border pension schemes before IP completion day

Practice Note: Cross-border pension schemes before IP completion day considers cross-border pension schemes (also known as ‘pan-European pension schemes’) as they operated in the UK before IP completion day, including the reasons for wanting to establish such a scheme, the requirements that such schemes had to satisfy pre-IP completion day, how cross-border legislation applied to cross-border transfers

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Latest EU Law News

PensionsEurope warns US Senate about pension fund tax changes in new Bill

PensionsEurope sent a letter to the US Senate on 16 June 2025 expressing concerns about section 899 of the One Big Beautiful Bill Act. This follows the approval of the Bill by the US House of Representatives on 22 May 2025. This section, which will be added to the US Internal Revenue Code, aims to raise net income and withholding tax rates on US-source income earned by non-US individuals classified as ‘applicable persons’—a group that includes pension funds. As this change poses significant risks to European pension funds’ investments in the US, and with the US Senate scheduled to vote on the Bill on 23 June 2025, PensionsEurope is actively collaborating with the World Pension Alliance and other workplace pension organisations to address the issue.

ESMA launches selection process for shares and ETFs CTP

The European Securities and Markets Authority (ESMA) has launched the first selection procedure for a Consolidated Tape Provider (CTP) for shares and exchange-traded funds (ETFs). The CTP will consolidate pre- and post-trade data from trading venues into a single, continuous electronic stream with the aim of enhancing market transparency and efficiency, supporting better-informed decision-making and contributing to the Savings and Investment Union. Interested entities must register and submit their requests to participate by 25 July 2025. The selection will be based on criteria outlined in the regulated technical standards (RTS) adopted by the European Commission on 12 June 2025. The successful applicant will be appointed for a five-year term, subject to ESMA authorisation and supervision, with a final decision expected by the end of 2025.

ESMA publishes statement on supervision of sustainability reporting under ESRS

The European Securities and Markets Authority (ESMA) has published a public statement on supervising sustainability reporting under the European Sustainability Reporting Standards (ESRS). Against the backdrop of uncertainty arising from the first ESRS application, uneven transposition of the Corporate Sustainability Reporting Directive (CSRD) and the Omnibus legislative proposals, and resulting questions about the approach to supervising sustainability reporting by national competent authorities (NCAs), the statement reaffirms NCAs’ and ESMA’s ongoing commitment to promoting transparent sustainability reporting. This includes efforts to mitigate greenwashing risks while also ensuring that measures applicable to issuers are proportionate.

Council agrees position on two-year delay to EU battery due diligence rules

The Council of the EU has approved a position to postpone battery due diligence obligations under Regulation (EU) 2023/1542 by two years, from 18 August 2025 to 18 August 2027. The proposal, part of the Commission's Omnibus IV simplification package, also changes reporting requirements from annual to three-yearly intervals. The Commission will publish due diligence guidelines one year before obligations take effect. The Council presidency will now enter negotiations with the European Parliament to finalise the agreement.

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