Pension & Benefits 

Managing pensions issues is becoming increasingly complex. Our Pensions & Benefits team can help companies define their core responsibilities, and understand the current opportunities and issues. Our team of specialists can provide independent advice and assist you in reducing the cost, risk and business impact of your defined benefit and defined contribution pension schemes.

How KPMG can help

Our team of specialists advises on the following complex matters on a daily basis:


  • Statutory pensions and government employee pensions
  • Supplementary pensions (group insurance, à la carte plans, plans linked to investment funds, pension funds, sector pensions, AR 69 regulations, balance sheet provisions, individual pension plans, end-of-career regulations, etc.)
  • Early retirement regulations
  • Pensions and special tax implications (salary split, emigration, reorganization, quasi-fiscal levies, death duties, EU developments)


Supplementary Benefits

  • Invalidity insurance
  • Accident insurance
  • Hospitalization insurance
  • Market analysis, optimization of cover and costs


Company Reorganizations (mergers, take-overs)

  • Financial consequences of pension plans (under- or over-financing)
  • Analysis of the past obligations concerning pensions and supplementary benefits
  • Adjustment of pension plans and supplementary benefits following reorganizations
  • Transfer problems (national or international)

International Careers

  • Analysis of statutory social security cover
  • Analysis of supplementary cover
  • Comparison between the current international career and the hypothetical national career
  • Study of an international optimum supplementary cover at fiscal, financial and social levels
  • Implications of international agreements (fiscal and social)


Our Pension & Benefits teams use their business understanding, tax technical skills and extensive pension knowledge to provide you with independent insights and practical support. Our approach draws on the skills and experience of our pension advisers, actuaries, and tax specialists. We help employers and employees achieve their fiscal, financial and HRM objectives.

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