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What rules govern these overseas transfers?

Irish Pensions

Answer:

Maltese IORPS transfers fall under a strict EU/Irish legal framework:

  1. IORPS Directive—ensures cross-border mobility of pension rights.

  2. Statutory Instrument 716/2003—gives legal basis for OPS & PRSA overseas transfers.

  3. Revenue Pensions Manual, Chapters 13 & 24—confirms that OPS transfers to Malta are automatic, while PRSA transfers still raise Irish tax issues.

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