- 1.Any account owned by an entity identified in paragraph I of this Annex II;
- 2.All products offering retirement benefits under the Wage Tax Act 1964 (Wet op de loonbelasting 1964 ) or the Wage Tax Act BES (Wet loonbelasting BES );
- 3.All products that are deductible in the contribution phase and taxable in the distribution phase that are covered by Articles 3.124, 3.125 and 3.126a of the Income Tax Act 2001 (Wet inkomstenbelasting 2001 ) or paragraphs 1(a) and 1(e) of Article 16 of the Income Tax Act BES (Wet inkomstenbelasting BES );
- 4.An account or product excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account or product is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account or product were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
