This Decision outlines conditions for Private Pension Funds and Private Social Security Funds to apply for Corporate Tax exemption under Article 4 of the Corporate Tax Law. Key criteria include having an asset pool exclusively for financing pension or End of Service benefits, deriving income from restricted sources like investments, and appointing an Auditor. It also allows an employer's contributions to a private pension fund to be a deductible expense for Corporate Tax purposes, limited to a maximum of 15% of the employee's total remuneration for the relevant tax period.