If an association or pool of assets with out the standing of a authorized particular person is positioned in a low tax rate territory, income tax shall be withheld according to the provisions of regulation applicable to authorized persons situated in low tax charge territories.\n\nA negative change which happens in a technical provision established on the premise of an insurance contract with a view to securing a supplementary funded pension and which is due to deduction of the amounts charged for an insurance coverage cowl not laid out in § sixty three of the Funded Pensions Act shall be added to the taxable income of a natural person.
\n\nIncome tax is charged on funds made out of a mandatory pension fund to a unit-holder, the successor of a unit-holder, and on funds made to a policyholder, an insured person and a beneficiary pursuant to a pension contract provided for in the Funded Pensions Act.
\n\n(1) Resident legal persons, besides individuals included in the checklist laid out in subsection eleven (1), shall pay income tax on presents and donations on which income tax has not been withheld on the basis of § 41 or not been paid on the idea of § 48, making an allowance for the specifications specified in subsections (2) and (4).\n\nBefore calculation of the income tax to be withheld, the portion of fundamental exemption which has not been used for withholding income tax from funds made on the idea of a pension contract offered for in the Funded Pensions Act may be deducted from the funds from mandatory pension fund.
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