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65.30
Pension funding
This class includes legal entities (i.e. funds, plans and/or programmes) organised to provide retirement income benefits exclusively for the sponsor's employees or members. This includes pension plans with defined benefits, as well as individual plans where benefits are simply defined through the member’s contribution. - employee benefit plans - pension funds and plans - retirement plans
- Name
- Pension funding
- Sector
- K - Financial and insurance activities
Lump-sum tax
Usually not eligibleUsually not eligible for lump-sum taxation: financial intermediation is an excluded area.
Usually includes
- This class includes legal entities (i.e. funds, plans and/or programmes) organised to provide retirement income benefits exclusively for the sponsor's employees or members. This includes pension plans with defined benefits, as well as individual plans where benefits are simply defined through the member’s contribution.
- employee benefit plans
- pension funds and plans
- retirement plans
Usually excludes
- management of pension funds, see 66.30
- compulsory social security schemes, see 84.30