Taxes in Europe Database v2
Tax on Capital Yields on Pensions Fund Earnings Act (1990:661).
The basis of assessment is the net value of the assets in the pension insurance or the endowment assurance. An imputed rent is calculated by multiplying the net value by a reference interest rate reflecting the government long-term borrowing. The tax is imposed on the imputed rent.
A part of ESA95-code D5.