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French Equivalent: Régime EET

A form of taxation of pension plans, whereby contributions are exempt, investment income and capital gains of the pension fund are also exempt and benefits are taxed 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:
ETE system
TEE system

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Sunday, January 19, 2003

Last updated on Tuesday, August 16, 2005