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#### II. Ad [Article 3 paragraph 1 j)](#Verdrag_2_Verdragtekst_1_HoofdstukII_Artikel3)
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It is understood that the term “pension fund” includes the following funds and any identical or substantially similar funds which are established pursuant to legislation introduced after 1 January 2018:
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- a) in the Netherlands, any pension fund covered by:
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- (i) the Pension Act (Pensioenwet);
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- (ii) the Mandatory Participation in an Industry-wide Pension Fund (Wet verplichte deelneming in een bedrijfstakpensioenfonds 2000);
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- (iii) the Mandatory Pensions for Professional Groups Act (Wet verplichte beroepspensioenregeling);
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- (iv) the Act on the Notary Office (Wet op het notarisambt);
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- (v) the Act on Financial Supervision (Wet op het financieel toezicht);
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- b) in Switzerland, any pension fund covered by:
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- (i) the Federal Act on old age and survivors’ insurance of 20 December 1946;
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- (ii) the Federal Act on disabled persons’ insurance of 19 June 1959;
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- (iii) the Federal Act on supplementary pensions in respect of old age, survivors’ and disabled persons’ insurance of 6 October 2006;
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- (iv) the Federal Act on income compensation allowances in case of service and in case of maternity of 25 September 1952;
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- (v) the Federal Act on old age, survivors’ and disabled persons’ insurance payable in respect of employment or self-employment of 25 June 1982, including pension funds which offer individual recognised pension plans comparable with occupational pension plans and non-registered pension funds which offer occupational pension plans in the meaning of:
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- – the Federal Act on Vested Benefits of 17 December 1993;
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- – paragraph 6 and paragraph 7 of Article 89a of the Swiss Civil Code of 10 December 1907;
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- – paragraph 1 of Article 331 of the Federal Act on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations) of 30 March 1911.