- 1.Any entity that qualifies for benefits under Article 35 (Exempt Pension Trusts) of the Double Tax Convention;
- 2.A pension fund regulated under the Pension Act (Pensioenwet );
- 3.An industry-wide pension fund as meant in the Pension Act and the Act on Mandatory Participation in an Industry-Wide Pension Fund (Wet verplichte deelneming in een bedrijfstakpensioenfonds 2000 );
- 4.An occupational pension fund as meant in the Mandatory Pensions for Professional Groups Act (Wet verplichte beroepspensioensregeling ). A notarial pension fund as meant in the Act on the Notary Office (Wet op het notarisambt );
- 5.A premium pension institution as meant in the Act on Financial Supervision (Wet op het financieel toezicht );
- 6.An entity as meant in paragraph 2 of Article 19a of the Wage Tax Act 1964 (Wet op de loonbelasting 1964 ) administering a pension arrangement in relation to an individual who is both an employee and substantial shareholder as referred to in Article 1 of the Pension Act(Pensioenwet );
- 7.A company pension fund or an industry-wide pension fund as meant in the Pension Act BES (Pensioenwet BES ).
