Italy: Pension funds, plans subject to CRS regime - KPMG Global
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Italy: Pension funds, plans subject to CRS regime

Italy: Pension funds, plans subject to CRS regime

A decree was published in the official gazette to amend the requirements under the common reporting standard (CRS) regime and affecting certain pension funds and pension plans.


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Specifically, the decree provides that, effective 1 April 2019:

  • Certain pension funds qualify as reporting financial institutions.
  • Individual pension plans are reportable accounts.


Read a February 2019 report [PDF 73 KB] on FATCA prepared by the KPMG member firm in Italy

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