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Pay transparency within a group of companies: how far does pay comparison reach?

The new pay transparency rules (stemming from EU Directive 2023/970) are by now on the radar of most employers: employees will soon have more insight into pay,...

Pensions in the case of takeovers: the relevance of literature research

It is with remarkable frequency that pensions appear to be an inadequately considered item in the case of mergers and acquisitions. It is remarkable because...

Pension in takeovers: transfer of premium debts

In the blog series Pension in Takeovers we discuss the various pension related aspects that are involved in a merger or acquisition. The legal regime and the...

Pensions in takeovers: legal regime, illustrated by practice

In blog two of this blog series on pensions in takeovers, we discussed the statutory regime in the event that the takeover qualifies as a transfer of...

Pensions in takeovers: implementation of the pension scheme after the transfer

In the previous blogs in the blog series, we discussed in a nutshell which pension scheme applies, becomes or remains applicable after a transfer of...

Pension in takeovers: legal regime

In many cases, a merger or takeover qualifies as a transfer of undertaking. The legal principle is that the pension obligations as they apply prior to the...