Regimul sumelor plătite la fondurile de pensii facultative în dreptul fiscal: particularităţi, constrângeri și oportunităţi
Regime of amounts paid to voluntary pension funds in tax law: particularities, constraints and opportunities

Summary/Abstract: Sooner or later, the pension becomes an important element for every person. At this moment, Romania has a multi-pillar pension system consisting of: pillar I (state public pension),pillar II (privately administered private pension), pillar III (voluntary pension) and pillar IV (occupational pension). The tax legislation applicable to pillar III is the subject of this paper as it has generated a number of discussions among practitioners. Thus, the paper makes an inventory of the particularities, problems (constraints) and opportunities in the matter of the fiscal regime applicable to the amounts paid to the voluntary pension funds, respectively: (i) the taxation of the contributions paid by the employer for the employee; (ii) taxation of contributions paid by the employee; (iii) taxation of the results obtained from the investment of contributions; (iv) taxation of voluntary pension rights.

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