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The Pensions Regulator

Regulatory guidance

Regulatory guidance

EU cross-border pension schemes

This guidance sets out the application process for authorisation and approval from the Pensions Regulator for trustees to accept contributions in respect of European members.

You may find it useful to view the UK social and labour law summary overview.

 EU cross-border pension schemes (PDF)


Key points

  1. Pension schemes located in one EU member state must apply for authorisation and approval to accept contributions from employers employing members who are subject to the social and labour law of another EU member state.
  2. If you are a trustee of an occupational pension scheme you need to decide whether you have to apply to the regulator for authorisation and approval for your scheme to accept contributions in respect of European members.
  3. If you are an employer sponsoring an occupational pension scheme, you need to consider whether your scheme will be accepting contributions in respect of European members in future.
  4. If you are an adviser to the trustees of a pension scheme, you need to know whether the scheme you are giving advice in respect of should be authorised and approved to accept contributions in respect of European members.
  5. Use our flowchart to help you decide if your scheme needs to apply for authorisation and approval.