It is understood that the term “pension fund” includes the following funds and any identical or substantially similar funds which are established pursuant to legislation introduced after 1 January 2018:
- a)in the Netherlands, any pension fund covered by:
- (i)the Pension Act (Pensioenwet );
- (ii)the Mandatory Participation in an Industry-wide Pension Fund (Wet verplichte deelneming in een bedrijfstakpensioenfonds 2000 );
- (iii)the Mandatory Pensions for Professional Groups Act (Wet verplichte beroepspensioenregeling );
- (iv)the Act on the Notary Office (Wet op het notarisambt );
- (v)the Act on Financial Supervision (Wet op het financieel toezicht );
- b)in Switzerland, any pension fund covered by:
- (i)the Federal Act on old age and survivors’ insurance of 20 December 1946;
- (ii)the Federal Act on disabled persons’ insurance of 19 June 1959;
- (iii)the Federal Act on supplementary pensions in respect of old age, survivors’ and disabled persons’ insurance of 6 October 2006;
- (iv)the Federal Act on income compensation allowances in case of service and in case of maternity of 25 September 1952;
- (v)the Federal Act on old age, survivors’ and disabled persons’ insurance payable in respect of employment or self-employment of 25 June 1982, including pension funds which offer individual recognised pension plans comparable with occupational pension plans and non-registered pension funds which offer occupational pension plans in the meaning of:
- –the Federal Act on Vested Benefits of 17 December 1993;
- –paragraph 6 and paragraph 7 of Article 89a of the Swiss Civil Code of 10 December 1907;
- –paragraph 1 of Article 331 of the Federal Act on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations) of 30 March 1911.
