Compilation of the 233 responses of the Members having replied
I. Not retired :
1. Do you feel you are victim of tax discrimination?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 8 | 6 | 3 | 17 | 34 |
| No | 32 | 19 | 18 | 35 | 104 |
| I don't know | 12 | - | 13 | 13 | 38 |
| (no response) | - | 1 | 3 | - | 4 |
2. Is your salary still taken as basis for taxation (of other income: spouse, real estate..?)
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 6 | 6 | 8 | 22 | 42 |
| No | 25 | 14 | 20 | 22 | 81 |
| I don't know | 8 | 6 | 4 | 9 | 27 |
| (no response) | 13 | - | 5 | 12 | 30 |
3. How do you appreciate the information from the tax authorities?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Sufficient | 11 | 8 | 11 | 10 | 40 |
| Insufficient | 30 | 17 | 20 | 42 | 109 |
| I don't know | 11 | 1 | 3 | 13 | 28 |
| (no response) | - | - | 3 | - | 3 |
3'. If not sufficient, which aspects of the information from the tax authorities could be improved (all results together) :
| Fully agree | Partly agree | Somewhat agree | Not agree | I don't know | (no response) | |
|---|---|---|---|---|---|---|
| Taxes other than on income | 74 | 20 | 2 | 3 | 2 | 105 |
| News taxes | 64 | 14 | 6 | 1 | 17 | 113 |
| Declaration & taxation of foreign income | 52 | 10 | 6 | 4 | 16 | 110 |
| Deductions & reductions | 75 | 12 | 5 | 2 | 11 | 106 |
| Others ? | 4 | - | - | 1 | 2 | 124 |
4. Are other important tax questions, not mentioned above, still without satisfactory solution to date?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 12 | 8 | 2 | 10 | 32 |
| No | 8 | 5 | 9 | 42 | 64 |
| I don't know | 16 | 11 | 16 | 1 | 44 |
| (no response) | 16 | 2 | 10 | 12 | 40 |
II. Retired :
5. How do you consider the information on taxation in view of retirement?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Sufficient | 9 | 8 | 1 | 7 | 25 |
| Insufficient | 25 | 34 | 14 | 36 | 109 |
| I don't know | 9 | 11 | 12 | 17 | 49 |
| (no response) | 9 | - | 10 | 5 | 24 |
6. Do you think that pensions should be exempted from taxation with current level remuneration ?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 38 | 42 | 20 | 45 | 145 |
| No | 5 | 8 | 2 | 10 | 25 |
| I don't know | 3 | 0 | 5 | 5 | 13 |
| (no response) | 6 | 3 | 10 | 5 | 24 |
7. Would you accept a unique and valid tax on pension income ?
(version fr. :un impôt unique et effectif sur le revenu des pensions)
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 20 | 24 | 13 | 31 | 88 |
| No | 5 | 16 | 5 | 8 | 34 |
| I don't know | 20 | 13 | 9 | 20 | 62 |
| (no response) | 7 | - | 10 | 6 | 23 |
8. Do you know countries with current tax exemption on pension ?
(all results together)
| Yes | No | If yes, which one ? | (no response) | |
|---|---|---|---|---|
| For staff of your organization, independent of nationality | 123 | 67 | Algeria, Austria , Canaries, Costa Rica, French Polynesia, Greece, India, Italy, Malta, Morocco, Monaco, Montenegro, Portugal, Singapore, Spain, Sweden, Thailand, Tunisia, Turkey | 33 |
| For staff of your organization, except those who are national of the country of residence | 15 | 89 | Austria, Costa Rica, Greece, Spain | 99 |
| For staff of your organization, except those who are nationals of country of residence | 14 | 92 | Austria, Costa Rica, Spain, Uruguay | 100 |
| For staff of all intergovernmental organizations | 24 | 85 | Austria, Costa Rica, Monaco, Portugal, Spain, Sweden | 107 |
9. To your knowledge, which countries have introduced tax exemptions on international pensions ? (all results together)
| N° of answer | ||
|---|---|---|
| On the basis of an international agreement | 32 | Austria, Costa Rica, Denmark, Germany, India, Italy, UK?, Liban?, Portugal, Singapore, Spain, Sweden |
| On the basis of an internal legislation | 21 | Australia, Austria, Chile, India, Monaco, Morocco, New-Zeeland, Singapore, Spain, Sweden, Tunisia |
| In the absence of an internatioanl accord or clear legal basis | 16 | Austria, Chile, Greece, Italy, Spain, USA? |
10. Do you know countries without fiscal exemption, but "favorable to internationals" ?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 8 | 7 | 8 | 9 | 32 |
| No | 16 | 22 | 11 | 29 | 78 |
| I don't know | 20 | 20 | 8 | 21 | 69 |
| (no response) | 8 | 4 | 10 | 6 | 28 |
Countries mentioned (Yes) : Austria, Australia, Denmark, Germany, Greece, Italy, Spain, Sweden, Switzerland, Turkey
11. What do these advantages affect?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Deductions | 3 | 1 | 1 | 2 | 7 |
| Diversified tax portfolio | 0 | 3 | 1 | 2 | 6 |
| Others | 3 | 4 | 3 | 0 | 10 |
| I don't know | 19 | 33 | 11 | 36 | 99 |
| (no response) | 27 | 12 | 21 | 25 | 85 |
12. Do you know countries which will increase fiscal imposition?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 1 | 17 | 4 | 13 | 35 |
| No | 29 | 23 | 17 | 32 | 101 |
| (no response) | 22 | 13 | 16 | 20 | 71 |
Countries mentioned (Yes) : France, Germany, Italy, Switzerland
13. Influence of tax imposition on the choice of the country for your retirement?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Very important | 13 | 18 | 12 | 26 | 69 |
| Fairly important | 15 | 15 | 12 | 16 | 58 |
| Low important | 14 | 18 | 3 | 17 | 52 |
| I don't know | 2 | 1 | 1 | 2 | 6 |
| (no response) | 8 | 1 | 9 | 4 | 22 |
14. Do you consider that your Organization should be more involved on taxation problems?
a. information and advice to staff in active service :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 39 | 45 | 26 | 59 | 169 |
| No | 4 | 8 | 2 | 2 | 16 |
| I don't know | 1 | 4 | 3 | 1 | 9 |
| (no response) | 8 | 22 | 6 | 3 | 39 |
b. information and advice to retired staff :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 38 | 55 | 23 | 41 | 157 |
| No | 2 | 5 | - | - | 7 |
| I don't know | 5 | 6 | 8 | 10 | 29 |
| (no response) | 7 | 13 | 6 | 4 | 30 |
c. negotiation with State authorities to obtain full national tax exemption on international pensions :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 43 | 61 | 30 | 49 | 183 |
| No | 3 | 10 | - | 6 | 19 |
| I don't know | 3 | 5 | 3 | 6 | 17 |
| (no response) | 3 | 3 | 4 | 4 | 14 |
15. What request would you wish to make to your association with regards to taxation ?
a. & b. : see specific comments.
III. Anonym questions
16. Number of responses, per associations :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Man | 19 | 59 | 24 | 29 | - |
| Woman | 30 | 19 | 9 | 36 | - |
| (no response) | 3 | 1 | 4 | - | - |
| Total | 52 | 79 | 37 | 65 | 233 |
19. Status of the civil servants :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Active staff | 40 | 26 | 30 | 44 | 140 |
| Retired staff | 12 | 53 | 3 | 21 | 89 |
| (no response) | 2 | - | 4 | - | 6 |
21. Recurrent Country of residence :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Switzerland | 12 | 10 | 16 | 53 | 91 |
| France | 36 | 9 | 14 | 12 | 71 |
| Italy | - | 9 | 3 | - | 12 |
| Germany | - | 37 | - | - | 37 |
| Other country | 1 | 2 | - | - | 3 |
| (no response) | 2 | 2 | 4 | - | 8 |
22. Future country of residence :
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Switzerland | 4 | 3 | 8 | 29 | 44 |
| France | 28 | 5 | 3 | 5 | 41 |
| Italy | 1 | 1 | 4 | - | 6 |
| Germany | - | 35 | - | - | 35 |
| Austria | 1 | 6 | - | - | 7 |
| Different countries | 4 | 27 | 5 | 7 | 43 |
| (no response) | 13 | 2 | 17 | 26 | 58 |
23. Will You change your country of residence at the time of retirement ?
| AFIF | VDBIO | AIFI | AFIS | Totals | |
|---|---|---|---|---|---|
| Yes | 16 | 18 | 12 | 15 | 61 |
| No | 3 | 8 | 2 | 13 | 29 |
| I don't know | 13 | 12 | 17 | 28 | 70 |
| (no response) | 17 | 41 | 6 | 9 | 73 |
