For det fjerde: De skattemæssige rammevilkår for supplerende pensioner skal harmoniseres og forbedres i hele det indre marked for i øget grad at anspore pensionspotentialet i det indre marked og øge dets kapacitet.
Fourthly: basic tax conditions for supplementary pension schemes need to be harmonised and improved across the internal market, so as to better exploit the potential of the internal market in pension schemes and to make it more competitive.