Compilation of the 233 responses of the Members having replied

I. Not retired :

1. Do you feel you are victim of tax discrimination?

 AFIFVDBIOAIFIAFISTotals
Yes8631734
No32191835104
I don't know12-131338
(no response)-13-4


2. Is your salary still taken as basis for taxation (of other income: spouse, real estate..?)

 AFIFVDBIOAIFIAFISTotals
Yes6682242
No2514202281
I don't know864927
(no response)13-51230


3. How do you appreciate the information from the tax authorities?

 AFIFVDBIOAIFIAFISTotals
Sufficient118111040
Insufficient30172042109
I don't know11131328
(no response)--3-3


3'. If not sufficient, which aspects of the information from the tax authorities could be improved (all results together) :

 Fully agreePartly agreeSomewhat agreeNot agreeI don't know(no response)
Taxes other than on income7420232105
News taxes64146117113
Declaration & taxation of foreign income52106416110
Deductions & reductions75125211106
Others ?4--12124


4. Are other important tax questions, not mentioned above, still without satisfactory solution to date?

 AFIFVDBIOAIFIAFISTotals
Yes12821032
No8594264
I don't know161116144
(no response)162101240


II. Retired :

5. How do you consider the information on taxation in view of retirement?

 AFIFVDBIOAIFIAFISTotals
Sufficient981725
Insufficient25341436109
I don't know911121749
(no response)9-10524


6. Do you think that pensions should be exempted from taxation with current level remuneration ?

 AFIFVDBIOAIFIAFISTotals
Yes38422045145
No5821025
I don't know305513
(no response)6310524


7. Would you accept a unique and valid tax on pension income ?
(version fr. :un impôt unique et effectif sur le revenu des pensions)

 AFIFVDBIOAIFIAFISTotals
Yes2024133188
No5165834
I don't know201392062
(no response)7-10623


8. Do you know countries with current tax exemption on pension ?
(all results together)

 YesNoIf yes, which one ?(no response)
For staff of your organization, independent of nationality12367Algeria, Austria , Canaries, Costa Rica, French Polynesia, Greece, India, Italy, Malta, Morocco, Monaco, Montenegro, Portugal, Singapore, Spain, Sweden, Thailand, Tunisia, Turkey33
For staff of your organization, except those who are national of the country of residence1589Austria, Costa Rica, Greece, Spain99
For staff of your organization, except those who are nationals of country of residence1492Austria, Costa Rica, Spain, Uruguay100
For staff of all intergovernmental organizations2485Austria, Costa Rica, Monaco, Portugal, Spain, Sweden107


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 agreement32Austria, Costa Rica, Denmark, Germany, India, Italy, UK?, Liban?, Portugal, Singapore, Spain, Sweden
On the basis of an internal legislation21Australia, Austria, Chile, India, Monaco, Morocco, New-Zeeland, Singapore, Spain, Sweden, Tunisia
In the absence of an internatioanl accord or clear legal basis16Austria, Chile, Greece, Italy, Spain, USA?


10. Do you know countries without fiscal exemption, but "favorable to internationals" ?

 AFIFVDBIOAIFIAFISTotals
Yes878932
No1622112978
I don't know202082169
(no response)8410628

Countries mentioned (Yes) : Austria, Australia, Denmark, Germany, Greece, Italy, Spain, Sweden, Switzerland, Turkey


11. What do these advantages affect?

 AFIFVDBIOAIFIAFISTotals
Deductions31127
Diversified tax portfolio03126
Others343010
I don't know1933113699
(no response)2712212585


12. Do you know countries which will increase fiscal imposition?

 AFIFVDBIOAIFIAFISTotals
Yes11741335
No29231732101
(no response)2213162071

Countries mentioned (Yes) : France, Germany, Italy, Switzerland


13. Influence of tax imposition on the choice of the country for your retirement?

 AFIFVDBIOAIFIAFISTotals
Very important1318122669
Fairly important1515121658
Low important141831752
I don't know21126
(no response)819422


14. Do you consider that your Organization should be more involved on taxation problems?

a. information and advice to staff in active service :

 AFIFVDBIOAIFIAFISTotals
Yes39452659169
No482216
I don't know14319
(no response)8226339


b. information and advice to retired staff :

 AFIFVDBIOAIFIAFISTotals
Yes38552341157
No25--7
I don't know5681029
(no response)7136430


c. negotiation with State authorities to obtain full national tax exemption on international pensions :

 AFIFVDBIOAIFIAFISTotals
Yes43613049183
No310-619
I don't know353617
(no response)334414


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 :

 AFIFVDBIOAIFIAFISTotals
Man19592429-
Woman3019936-
(no response)314--
Total52793765233


19. Status of the civil servants :

 AFIFVDBIOAIFIAFISTotals
Active staff40263044140
Retired staff125332189
(no response)2-4-6


21. Recurrent Country of residence :

 AFIFVDBIOAIFIAFISTotals
Switzerland1210165391
France369141271
Italy-93-12
Germany-37--37
Other country12--3
(no response)224-8


22. Future country of residence :

 AFIFVDBIOAIFIAFISTotals
Switzerland4382944
France2853541
Italy114-6
Germany-35--35
Austria16--7
Different countries4275743
(no response)132172658


23. Will You change your country of residence at the time of retirement ?

 AFIFVDBIOAIFIAFISTotals
Yes1618121561
No3821329
I don't know1312172870
(no response)17416973