(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax basis, provided that a separate tax calculation is compiled for this pension scheme only.
(3) Zavarovalnice, ki lahko izvajajo pokojninski načrt v skladu z zakonom, ki ureja pokojninsko in invalidsko zavarovanje, plačujejo od dejavnosti izvajanja pokojninskega načrta davek po stopnji 0 % od davčne osnove, če sestavijo ločen davčni obračun samo za ta pokojninski načrt.