Reporting of occupational pension plans

From institutions for occupational retirement provision and pension funds, with respect to unlimited taxpayers, the payments made to the beneficiaries and beneficiaries must be submitted to the Fiscal Authority each tax year.

Insurance institutions and banks must submit to the Fiscal Authority, in respect of unlimited taxpayers, a report each tax year on the benefits paid to beneficiaries from the liquidation of vested benefits policies and blocked accounts established in the use of vested benefits of the occupational pension scheme.

The filing deadline is set annually by the Fiscal Authority.

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