Ogólnoeuropejski indywidualny produkt emerytalny – perspektywa ubezpieczeniowa
Pan-European Personal Pension Product – Insurance Perspective

Summary/Abstract: The article presents the regulatory arrangements adopted so far for a Pan-European PersonalPension Product (PEPP) at both European and Polish levels. What is more, it provides a prelimi-nary analysis of the proposed regulations in terms of the opportunity for insurance undertakings tooffer PEPPs, taking into consideration the pension schemes currently available on the Polishmarket. The subject of the article is consistent with the discussions conducted for several years about life insurance contracts as savings and investment tools. The author also points to a numberof uncertainties that will be of vital importance for the success of the PEPP project – especially taxarrangements in individual countries that under the PEPP Regulation are to be decided discretio-nally at a national level, as well as tax issues when changing a PEPP provider to another MemberState.

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