This section provides information on the requirements for pension schemes operating 'cross-border' in Ireland.
The Directive 2003/41 on the activities and supervision of institutions for occupational retirement provision (commonly known as the IORPs Directive) was implemented in Ireland through inclusion of statutory requirements in the Social Welfare and Pensions Act, 2005 and underlying Regulations.
Article 20 of the IORPs Directive allows pension schemes to operate 'cross-border'. This means that a pension scheme can be established in one EU Member State which provides benefits to employees working in one or more other Member States.
Further information is available in the Related Articles area.