Annuitisation on benefits on retirement

26 April 2021 – The Guide on Tax Directive for emigration, cease to be resident and expiry of visas was updated to include the definitions of ‘provident fund’ and ‘provident preservation fund’ were amended for the annuitisation of benefits on retirement. The purpose of this guide is to provide basic information relating to the tax directive applications for emigration withdrawals and withdrawals due to the expiry of a visa. For more information, see the Guide on Tax Directive for emigration, cease to be resident and expiry of visas.