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ETE SYSTEM

Statistics Directorate    
French Equivalent: Régime ETE

Definition:
A form of taxation whereby contributions are exempt, investment income and capital gains of the pension fund are taxed and benefits are also exempt from personal income taxation.

Source Publication:
OECD Working Party on Private Pensions, 2005, “'Private Pensions: OECD Classification and Glossary, 2005 edition”, OECD, Paris.

Cross References:
EET system
TEE system

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Monday, January 20, 2003

Last updated on Tuesday, August 16, 2005