|Chapter 1||The scope of the Bekendom Decision|
|Chapter 2||Information to be reported|
|Chapter 3||account of the value of the individual pension scheme|
|Chapter 4||Preparation of the reporting stermines, etc.|
|Chapter 6||The entry into force, etc.|
Publication of the reporting of the value of pension schemes, etc. for the deduction of deduction in post-pay, partial pension and flexation allowance
After paragraph 74 j, paragraph, 4 and 9, in the Act of Unemployment Insurance, etc., cf. Law Order no. 642 of 22. June 2012, as amended by law no. 922 by 18. September 2012, section 4 (a), 2, in the Law on Parretire, cf. Law Order no. 1096 of 16. In November 2005, as amended by law no. 1366 of 28. December 2011, and section 18 (2). 2, in the Merge allowance law, cf. Law Order no. 871 of 6. July 2007, as amended by law no. 1367 of 28. In December 2011, and after negotiating with the Employment Minister :
The scope of the Bekendom Decision
§ 1. This notice applies to pension schemes owned by persons who can obtain entitlement to post-wage, partial pension or flex.
§ 2. Following this notice, pension schemes as referred to in Title II of the Pension Code shall be reported, except for the provisions of section 2 of the Act of Title 2. 3, and no. 4 (c)-f, mentioned. This should be reported on savings in the Expense Fund for the Payback Fund.
§ 3. The obligation to report shall be responsible for :
1) The Payback Fund for the pay-holders.
2) Public authorities.
3) Pension institutes, life-insurance companies and pension funds, etc., which are indigenous to this country, or which operate from a firm operating location in this country.
4) Pension institutes, life-insurance companies and pension funds, etc., located in another country in the EU/EEA and where pension schemes are established under the section 15 C of the Pension Act.
Information to be reported
§ 4. The following information shall be reported on the individual pension scheme :
1) The CVR no. If the person who is not subject to a CVR no, shall be used by the person concerned.
2) People ' s CPR no. If the person is not a CPR number, the person ' s name and address is used.
3) Unique identification of the scheme for account or policy number.
4) The description of the words referred to in Chapter 2 of the notice on the taxation of pension schemes.
5) The day of inventory of the value of the scheme after paragraph 1. 2 or 3 (time of execution).
6) The reporting time (month and year).
7) That the alert is happening after this notice.
Paragraph 2. Pension systems that are a year and a half before they reach the paycheck, cf. Section 74 of the law on unemployment insurance, etc., and a half years before the person reaches the sub-retirement age, cf. § 1 in the Law on Parretire, and a half years before that person reaches the flexation age, cf. Section 1 of the Merge allowance law, the following information shall be provided :
1) Whether the scheme is part of an employment relationship.
2) The value of the scheme shall be made in accordance with section 5 of the extent that the scheme consists of a life-response old-age pension.
3) The value of the scheme shall be made in accordance with section 5 of the scheme not comprised of a life-response old-age pension, indicating the value of section 5 (5). THREE, TWO. PC has been a year and a half before or when the person reaches the pay age, the age retirement age or the flex-syding age. In the case of savings in pensioners ' savings in pension purposes, in retirement, without the retirement or the suspension of old-age and savings in pension purposes, which are in the case of the Financial Regulation, in the case of capital shares, the scheme of capital is made up to be made up to the following : value to the inner value of the stock or party undertaking, in accordance with the latest annual accounts for the company, with a supplement to the later purchase of shares, and deduction of the sale of shares later.
Paragraph 3. For the payment referred to in section 6, the following information must be provided :
1) To the extent the deposit is for a lifetime of retirement, the calculated growth shall be provided to the annual life response as a result of the payment.
2) To the extent that the deposit is provided for a system that does not consist of a lifetime of old-age pensions, the value added to the scheme ' s value as a result of the payment of the payment.
Paragraph 4. Payments shall be reported on payments made in accordance with the age of the pension scheme between the 60. the year and the salarier age, the age of retirement age or the flex-syding age.
account of the value of the individual pension scheme
§ 5. The value of a pension scheme is being made in Danish kroner.
Paragraph 2. in the case of a pension scheme for a lifetime of old-age pensions, this part of the amount of the scheme shall be disbursed to the amount of the annual life-response retirement pension at the payment of the salarier, the age of retirement age and the flex-syding age.
Paragraph 3. To the extent that a pension scheme is not covered by paragraph 1. 2, set up the value of the scheme at the payday, the retirement age and the flexation age, including the exchange rate of securities in depot, and interest-, yield and bonus writing. If the value of the system of the person ' s salary age, the part retirement age or the flex-acidity age is not known at the time of execution, cf. Section 4 (4). 1, no. 5, the value of the system is made up and a half years before the person reaches the pay age, the age retirement age or the flex-syding age.
Paragraph 4. If a pension scheme is composed of a lifetime of old-age pensions and an additional one-time allowance or supplementary sum, cf. Pension tax law, section 29 A, discerts the life-response retirement pension under paragraph 1. 2, while the additional one-time allowance shall be made separately in accordance with paragraph 1. 3 as the maximum additional one-off allowance, respectively, the maximum additional encurriculum.
Paragraph 5. In the case of the value of an index scheme, be discarded from index allowance as of section 1 in the Act on price-regulated old-age insurance and old-age savings.
Paragraph 6. For the introduction of the value of age insurance covered by the pension tax law, section 10 A, age savings covered by the pension tax law, section 12 A and additional dispositive sum covered by pension tax law, section 29 A, shall be gross fictional after paragraph 74 j, paragraph 5, in the law on unemployment insurance and so on, section 4 (a) (1). 3, in the Act of Social Security and Article 18 (3). 3, in the Merge of Merge.
Paragraph 7. The specification of the value of a scheme after paragraph 1. In addition, 2-6 shall be carried out on the basis of the preconditions that are present at the time of execution, cf. Section 4 (4). 1, no. 5.
§ 6. Each payment shall be paid to a pension scheme at the time of the person when the person ' s retirement age, the age of retirement or flex age, and up to the age of the population of age, take place in accordance with the principles of section 5 of the added growth in the value of the scheme at the time of payment, which is a result of the payment when the payment is subject to the section 15 A of the Pension Act, after the value of the payment at the time of the payment.
Preparation of the reporting stermines, etc.
§ 7. Reporting must be made electronically to SKAT.
Paragraph 2. The report shall be made no later than the end of the calendar month following the calendar month in which the person is to be paid for the calendar month, when the pay age, the retirement age or the flex / sycaid age are paid.
Paragraph 3. However, in cases referred to in section 6, the report must be notified at the latest by the end of the calendar month following the calendar month in which the person made the payment that issued the notification obligation.
§ 8. SKAT may, by agreement with the Retention and Recruiting Management Board, lay down detailed rules for the information to be reported.
The entry into force, etc.
§ 9. The announcement shall enter into force on 1. January 2013.
Paragraph 2. At the same time, notice No 1032 of 24. October 2005 on the reporting of the value of pension schemes, etc., to be used for deducting deductions in post-pay, partial retirement and braid allowance.
Tax Exterior, the 13th. December 2012
Holger K. Nielsen
/ Carsten Vesterø