List of entities that are to be treated as Non-Reporting Financial Institutions for the purposes of subparagraph B.1(c) of Section VIII of Annex I of Council Directive 2011/16/EU
Date: 2019-09-03
Institutions: European Commission
Subjects: EU Member State, European tax cooperation, administrative cooperation, exchange of information, financial institution, tax avoidance, tax evasion








C_2019296EN.01000701.xml










3.9.2019   


EN


Official Journal of the European Union


C 296/7






List of entities that are to be treated as Non-Reporting Financial Institutions for the purposes of subparagraph B.1(c) of Section VIII of Annex I of Council Directive 2011/16/EU
(2019/C 296/03)






Member State


Entities (in the national language)




Belgium








—


Les institutions de retraite professionnelle visées par la Directive 2003/41/CE du Parlement Européen et du Conseil du 3 juin 2003 concernant les activités et la surveillance des institutions de retraite professionnelle/Instellingen voor bedrijfspensioenvoorziening geviseerd door de Richtlijn 2003/41/EG van het Europees Parlement en de Raad van 3 juni 2003 betreffende de werkzaamheden van en het toezicht op instellingen voor bedrijfspensioenvoorziening.










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Les fonds Communs de Placement visés à l’article 145/16 du code des impôts sur les revenus 1992/Gemeenschappelijke Beleggingsfondsen geviseerd door artikel 145/16 van het wetboek van de inkomstenbelastingen 1992.








Bulgaria


No entity to be treated as Non-Reporting Financial Institution.




Czechia


No entity to be treated as Non-Reporting Financial Institution.




Denmark








—


Tværgående pensionskasser som defineret i lov om finansiel virksomhed § 304, med selvstændige erhvervsdrivende som medlemmer.










—


Arbejdsmarkedsrelaterede livsforsikringsselskaber, som defineret i lov om finansiel virksomhed § 307.










—


Livsforsikringsselskaber, der opfylder kravene i lov om finansiel virksomhed § 307, stk. 1, nr. 1 og 2.










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Livsforsikringsselskaber, der direkte eller indirekte fuldt ud ejes af forsikringstagernes faglige organisationer i fællesskab med tværgående pensionskasser omfattet af lov om finansiel virksomhed § 304, og som kun har arbejdsmarkedspensionsordninger.








Germany








—


Die Anstalt im Sinne des Finanzmarktstabilisierungsfondsgesetzes.










—


von der Bankenaufsicht beaufsichtigte Abbauportfolien, Abwicklungsbanken, Auffangbanken und ähnliche Gesellschaftsformen (‘Bad Banks’).










—


Förderbanken.








Estonia








—


Kohustuslik pensionifond kogumispensionide seaduse § 3 tähenduses










—


Vabatahtlik pensionifond kogumispensionide seaduse § 3 tähenduses








Ireland


No entity to be treated as Non-Reporting Financial Institution.




Greece


No entity to be treated as Non-Reporting Financial Institution.




Spain


No entity to be treated as Non-Reporting Financial Institution.




France


No entity to be treated as Non-Reporting Financial Institution.




Croatia








—


Dobrovoljni mirovinski fondovi.








Italy








—


Cassa Depositi e Prestiti S.p.A.










—


Enti di previdenza e sicurezza sociale privatizzati dal decreto legislativo 30 giugno 1994, n. 509, o istituiti ai sensi del decreto legislativo 10 febbraio 1996, n. 103 (Casse previdenziali).










—


Forme pensionistiche complementari istituite ai sensi del decreto legislativo 5 dicembre 2005, n. 252, ad esclusione dei fondi pensione aperti limitatamente alle adesioni individuali.








Cyprus


No entity to be treated as Non-Reporting Financial Institution.




Latvia








—


Privātais pensiju fonds attiecībā uz individuālajiem pensiju kontiem, kas tiek uzraudzīti atbilstoši likumam ‘Par privātajiem pensiju fondiem’.








Lithuania








—


2 pakopos pensijų fondas (įskaitant savarankiškai dirbančius asmenis).








Luxembourg


No entity to be treated as Non-Reporting Financial Institution.




Hungary


No entity to be treated as Non-Reporting Financial Institution.




Malta


No entity to be treated as Non-Reporting Financial Institution.




Netherlands








—


N.V. Settlement Bank of the Netherlands.










—


Stichting Contractspelerfonds KNVB (CFK).








Austria








—


Betriebliche Vorsorgekassen im Sinne des Betrieblichen Mitarbeiter- und Selbständigenvorsorgegesetzes.










—


Oesterreichische Entwicklungsbank AG.










—


Oesterreichische Kontrollbank Aktiengesellschaft.










—


‘Österreichischer Exportfonds’ GmbH.










—


Österreichische Hotel- und Tourismusbank Gesellschaft m.b.H.








Poland








—


Otwarte fundusze emerytalne.










—


Dobrowolne fundusze emerytalne.










—


Pracownicze fundusze emerytalne.








Portugal


No entity to be treated as Non-Reporting Financial Institution.




Romania


No entity to be treated as Non-Reporting Financial Institution.




Slovenia


No entity to be treated as Non-Reporting Financial Institution.




Slovakia








—


Fondy starobného dôchodkového sporenia — II.pilier.










—


Fondy doplnkového dôchodkového sporenia — III.pilier.








Finland


No entity to be treated as Non-Reporting Financial Institution.




Sweden








—


Pensionsstiftelser enligt lagen (1967:531) om tryggande av pensionsutfästelse m.m., om arbetsgivaren vars ansvar för pensionsutfästelse stiftelsen tryggar






a)


är obegränsat skattskyldig i Sverige, och










b)


inte är en investeringsenhet eller en passiv icke-finansiell enhet.












United Kingdom


No entity to be treated as Non-Reporting Financial Institution.