I am a US citizen and work in the Netherlands as an employee for a Dutch company.

In the Netherlands, the retirement pension system is based on three pillars:

  1. the public pension scheme, akin to the US Social Security system;

  2. shared employee/employer tax-efficient private pension schemes;

  3. private pension plans one can buy for themselves.

My employer has a plan of type 2 in place ; we each contribute roughly 50% of the monthly contribution.

It's now time to do taxes in the USA for year 2018 and I don't know how to handle the money I put into the plan (I did not take any distribution in 2018, btw).

  1. Are plans like these considered Section 402 compliant?
  2. I understand the employer's contribution counts as (deferred) income, so I will add it to my regular (wage) gross income. But can I deduct my contribution to the plan?
  3. Are interest and dividends generated in the fund taxable in my 2018 return?
  4. Do I need to do anything special in terms of forms that I would not otherwise need to do if this was a standard US IRA or 401.1k plan? What about form 3250?

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