Pension funding

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Pension funds are classified as Exempt Persons under Article 4. Forensic scrutiny focuses on Article 7 compliance, ensuring the fund is used exclusively for retirement or social security benefits and that its investments are managed by a regulated investment manager.

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Legal Reference

Article 4(1)(g) and Article 7 of Federal Decree-Law No. 47 of 2022

Audit Red Flag

Investment income leakage where funds are diverted to non-pension related corporate activities or used for unauthorized private benefit distributions.

Browse activity classes

ISIC 6530

Excluded · 9% taxable

Pension funding

0 licensable activities

DZ required

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