Key Benefits:
Chapter 1 | Exemption of the detention and payment of retirement tax |
Chapter 2 | Penalty provisions |
Chapter 3 | The entry into force, etc. |
Completion of Exclusion of Conventions and Remittance of Pension Tax
In accordance with section 31 (1), 2, 32 (32). 3, in the Pension Taxation Act, cf. Law Order no. 170 of 22. February, 2011, as amended by law no. 1227 of 18. December 2012 :
Chapter 1
Exemption of the detention and payment of retirement tax
§ 1. SKAT may, on the basis of the Pension of the Pension of Pension Act, Section 31 ( 2, exempt a payment or pension fund to include and pay pension income tax for eligible pension persons not taxable in accordance with the provisions of Article 1 (1) of the Pension of Pension. One and three.
Paragraph 2. The pension shall apply, on behalf of its money or retirement institution, of the exemption for the detention and payment of retirement tax to SKAT on a form which SKAT produces.
Paragraph 3. The application shall be accompanied by evidence that the pension shall not be taxable in accordance with the provisions of Article 1 (1) of the Pension of Pension. One and three.
§ 2. SKAT will issue a waiver certificate, where SKAT approves that the money or retirement institution is exempted from the inclusion and payment of retirement fees for the pension beneficiary of the schemes applied to the application.
§ 3. SKAT may recall a waiver of waiver if the conditions are no longer fulfilled or if the person concerned does not comply with repeated requests for a reassurance that the pension is not taxable, the section 1 (1) of the Pension of Pension of Pension. One and three.
Chapter 2
Penalty provisions
§ 4. The penalty shall be punished for intentionally or gross negligent :
1) Detests incorrect or misleading information or information to use for tax control.
2) Avoiding SKAT and the retirement party, if the person again becomes taxable after the Pension of Pension of Pension Act, Section 1 (1). One and three.
Chapter 3
The entry into force, etc.
§ 5. The announcement shall enter into force on 1. January 2013.
Paragraph 2. At the same time, notice No 153 of 25. Feb 2008 on the remission and payment of retirement tax.
SKAT, the 18. December 2012
Jens Rochner
/ Carsten Vesterø