Funds from an IKE go to the beneficiary or heir free of income tax, in cash or by transfer to their own IKE or to an employee pension scheme (PPE). With an IKZE the institution withholds a flat 10% tax on a cash payout; there is no tax if the funds move by transfer to the beneficiary’s IKZE. The recipient does not report these amounts in the annual PIT return. Acquiring IKE and IKZE funds, like PPK funds, is excluded from inheritance and gift tax, so no SD-Z2 form is filed.
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