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2002: Law No. 32; approves the basis of the social security system and defines general principles for complementary occupational pension plans.
2002: ISP Rule 21; defines requirements for the diversification of pension fund assets.
2002: Decree-Law 8-C; amends Decree-Law 94-B/98 to strengthen the supervisory powers of the Portuguese Insurance Institute (Instituto de Seguros de Portugal - ISP) over insurance companies in accordance with Decree-Law 289/2001.
2001: Decree-Law 292; strengthens the supervisory powers of the ISP over pension funds, in accordance with Decree-Law 289/2001.
2001: Decree-Law 289; defines the role and powers of the ISP (replaces Decree-Law 251/97).
1999: Decree-Law 475; governs the establishment and supervision of pension funds and pension fund management companies and contains rules concerning protection of rights; applies also to all pension funds established prior to the introduction of the Decree if this does not result in the reduction or cancellation of rights or expectations acquired under previous legislation.
1999: Decree-Law 428; regulates the safeguarding of rights under complementary occupational pension plans by employed and self-employed persons moving within the European Union.
1998: Decree-Law 94-B; governs the establishment and supervision of insurance companies and contains rules concerning protection of rights.
1997: Decree-Law 307; imposes equal treatment of men and women under complementary occupational pension plans.
Individual Income Tax Code (IRS) and Corporate Tax Code (IRC); regulate the tax treatment of contributions, investment income and benefits.
Tax Benefits Act; regulates issues relating to tax deductions and exemptions.
Última Respuesta a la Encuesta: 01 julio 2012
Última Actualización Efectuada por la AISS: 01 julio 2012
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