Centro de Documentacion de Fundación MAPFRE - Annual survey of financial incentives for retirement savings : country profiles 2025

MAP20250021556

Annual survey of financial incentives for retirement savings : country profiles 2025 / OCDE. — París : Organisation for Economic Co-operation and Development, 2025

133 p.

1 Introduction -- 2 Country profiles -- 2.1. Australia -- 2.2. Austria -- 2.3. Belgium -- 2.4. Canada -- 2.5. Chile -- 2.6. Colombia -- 2.7. Costa Rica -- 2.8. Czech Republic (Czechia) -- 2.9. Denmark -- 2.10. Estonia -- 2.11. Finland -- 2.12. France -- 2.13. Germany -- 2.14. Greece -- 2.15. Hungary -- 2.16. Iceland -- 2.17. Ireland -- 2.18. Israel -- 2.19. Italy -- 2.20. Japan -- 2.21. Korea -- 2.22. Latvia -- 2.23. Lithuania -- 2.24. Luxembourg -- 2.25. Mexico -- 2.26. Netherlands -- 2.27. New Zealand -- 2.28. Norway -- 2.29. Poland -- 2.30. Portugal -- 2.31. Slovak Republic -- 2.32. Slovenia -- 2.33. Spain -- 2.34. Sweden -- 2.35. Switzerland -- 2.36. Türkiye -- 2.37. United Kingdom -- 2.38. United States -- 2.39. Bulgaria -- 2.40. Croatia -- 2.41. Peru -- 2.42. Romania -- References. — Sumario: The document provides a comprehensive overview of how OECD and selected accession countries use tax and non-tax incentives to promote voluntary retirement savings in asset-backed pension plans. It examines the structure of pension systems and details the treatment of contributions, investment returns, accumulated funds, pension income, and death benefits, alongside social contributions and employer perspectives. While most countries offer tax advantages and matching contributions to encourage savings, the report highlights growing scrutiny over their fiscal cost and questions their efficiency compared to alternatives like increasing public pensions. Each country profile outlines current rules (as of July 2025), including contribution caps, tax credits, exemptions, and government subsidies, illustrating diverse approaches to balancing incentives, equity, and sustainability in multi-pillar pension systems. — Ámbito geográfico: Internacional

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1. Sistemas de pensiones . 2. Envejecimiento de la población . 3. Incentivos fiscales . 4. Impuestos . 5. Inversiones privadas . 6. Ahorro a largo plazo . 7. Sostenibilidad . 8. Estabilidad financiera . 9. Política económica . I. OCDE . II. Título.