Pensions and retirement plans—France—Q&A guide
Pensions and retirement plans—France—Q&A guide

The following Pensions practice note provides comprehensive and up to date legal information covering:

  • Pensions and retirement plans—France—Q&A guide
  • The questions raised in the guide
  • Statutory and regulatory framework
  • State pension provisions
  • Occupational pension schemes
  • Enforcement
  • Plan changes and termination
  • Fiduciary responsibilities
  • Legal developments and trends

The international pensions law guide for France is presented in a Q&A format. The questions are set out below. The guide can be accessed here:

The questions raised in the guide

Statutory and regulatory framework

  1. What are the main statutes and regulations relating to pensions and retirement plans?

  2. What are the primary regulatory authorities and how do they enforce the governing laws?

  3. What is the framework for the taxation of pensions?

State pension provisions

  1. What is the state pension system?

  2. How is the state pension calculated and what factors may cause the pension to be enhanced or reduced?

  3. Is the state pension designed to provide a certain level of replacement income to workers who have worked continuously until retirement age?

  4. Is the state pension system under pressure to reduce benefits or otherwise change its current structure in any way on account of current fiscal realities?

Occupational pension schemes

  1. What are the main types of private pensions and retirement plans that are provided to a broad base of employees?

  2. What restrictions or prohibitions limit an employer’s ability to exclude certain employees from participation in

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