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The consultant asks whether a disclosure form is required for a foreign currency pension plan whose value increased due to exchange rates. The DGT states that pension plan rights are not explicitly listed, but may be subject to disclosure if they allow withdrawal under life insurance conditions.
Question raised 1st.-Was the declaration made at that time necessary?
Rights in a foreign pension plan do not appear in the categories of assets and rights subject to reporting under the General Regulation of tax management and inspection proceedings and actions. However, if the terms of the plan allow for the right of redemption in favor of the participant in terms of a life insurance policy, it must be reported pursuant to Article 42 ter.3.a). In such case, the valuation shall be carried out using the exchange rate in force as of December 31 of the fiscal year.
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