Section I	Pension schemes, etc., where contributions or premiums are tax-free and old-age savings and age insurance
Chapter 1	Contents of the rapporteurs
Chapter 2	The taxable income
Chapter 3	Tax
Chapter 4	Bonus etc.
Chapter 5
TITLE II	Other pension schemes, insurance, etc.
TITLE II A	Commitment taxable pension schemes, insurance and so on.
TITLE III	Common provisions on insurance and so on
TITLE IV	Penalty provisions
TITLE IV A	Clause
Section V	Entry into force and transitional provisions

Completion of the law on the taxation of pension schemes and so on. (pension tax law) 1)

This shall be the subject of the law on the taxation of pension schemes, etc. (pension tax bill), cf. Law Order no. 1246 of 15. In October 2010, with the changes resulting from paragraph 2 of Law No 1561 of 21. December 2010, section 13 of the law. 221 of 21. March, 2011, section 4 of the law. 599 of 14. June 2011, section 2 of Law No 1365 of 28. December 2011, section 2 of the law. 1378 of 28. December 2011, section 3 of the law. 1380 of 28. December 2011, section 3 of the law. 398 of 9. May 2012, Section 1 in Act 1. 922 by 18. September 2012, section 1 in law no. 923 by 18. September 2012, section 16 of Law No 1354 of 21. December 2012 and Section 17 of law no. 1380 of 23. December 2012.

The changes resulting from section 6 of the Law No 513 of the seventh. June 2006 amending the Act of Incorporation, Corporate Tax law and various other laws, is not the work of this legislative notice, since the time of entry into force of these amendments shall be determined by the tax minister, cf. Section 18 (2). 1, in Law No 1. 513 of the seventh. June 2006.

Section I

Pension schemes, etc., where contributions or premiums are tax-free and old-age savings and age insurance

§ 1. In the case of pension schemes, etc., where content meets the conditions laid down in Chapter 1, the rules shall apply in Chapter 2 to 5.

Paragraph 2. The tax minister may lay down rules whereby insurance companies, pension funds and other pensioners and banks and savings banks must design policies, contracts, statutes, Member States, receipts, receipts and other such as such that it is possible to design the design of policies, contracts, receipts and similar types of banks ; the amount of the tax system concerned shall be immediately apparent.

§ 1 a. For the purposes of retirement, this law shall mean the date 5 years before the age of the age of the population, cf. § 1 a in Social Security Act, cf. however, paragraph 1 2.

Paragraph 2. For people born in the period 1. January 1954-31. In December 1958, the retirement age is 60 years. For people born in the period 1. January 1959-30. June 1959 is the retirement age of 60 and a half years. For people born in the period 1. July 1959-31. December 1959 is the retirement age 61 years. For people born in the period 1. January, 1960-30. June 1960 is the retirement age of 61 and a half years.

Chapter 1

Contents of the rapporteurs

Pension schemes with ongoing payments

§ 2. A pension scheme with ongoing payments shall be to ensure pensions in the form of equally high continuous services that are to be discontinued from the death of the pension entitlement and paid :

1) of the public as a result of earlier employment in the state, the public school, the local and local authorities, the services of the regions or the municipalities ;

2) in accordance with pension schemes receiving State aid,

3) from the occupational pension for the occupational market, cf. however, Section 29 B,

4) from a pension fund that satisfies the conditions laid down in section 3, or in accordance with an insurance satisfying the conditions of section 4, where only if the benefits from the pension fund or the insurance undertaking have a character :

a) old-age pensions whose payments are life-long and earliest begins at the time when the pension age is reached, unless a lower age limit is approved by the Tax Authority ;

b) in the case of an old-age pension, the payment of payments shall be at least 10 years, cf. however, section 41 (4). 1, no. 3, and the earliest begins at the time of the date of the retirement age unless a lower age limit is approved by the Treasure of the Skate ;

c) disability pension,

d) a spouse or a retirement pension whose payments may fall to a longitudinal spouse, a divorced spouse or a coexistence, cf. in (e)

(e) in the case of a collect pension, the payment of which may belong to a coexistence, whereby, in this law, a named person who had common domiciled with the deceased person, or a person with whom the deceased may have entered into marriage or registered partnership, could be considered ; as in one body of the deceased no later than three months before the death has been established, an archod of at least the same size as the periodic inheritance, which, according to the inheritance of the inheritance, would have been brought to a spouse and which has had common residence with the deceased in the previous two years before the death fall or former residence of the deceased in a consistent period of at least 2 ; the year when the common place of residence is only infatuation due to the institution ' s place of residence, including in the residence of an elderly person or a person who, at the time of death, lived together in common domies with the deceased or previously had common domicile with the deceased, when it was present ; residence alone has been discharged due to institution affixing, including in a living quarters, and waiting, has or have had a child with the deceased, or

(f) in the case of child benefits whose payments may fall to the living children of the deceased, children or children of persons who comply with point (e), the furthest to the age of the person concerned, are the longest. year (s) or the following policy day (s day of policy creation).

Paragraph 2. For the purposes of equal value, the calculation basis at the start of the payment is expected to result in equal benefits over the full payment period of the scheme. However, in the calculation of the benefits, a maximum rate of interest may be used for the Financial supervision of the Commission ' s new location interest for debt securities and mortgages, plus 1.5 percentage points and from the deduction of the product of the said interest rate, the percentage reduction and rate of tax pursuant to Article 2 of the Pension Taxation Act, cf. Three. Act. If the maximum interest rate in the payment period during the calculated interest is calculated, new benefits shall be calculated at the latest with effect for benefits paid out three months after the new relocation interest rate is issued. For schemes of the right to interest-rate bonus, the basic rate of interest may be used instead of the maximum interest as referred to in 2. pkt; if the basic rate exceeds the maximum interest rate. For schemes that are associated with investment funds, cf. the law of financial activities, Annex 8, III, may be selected in accordance with the principles set out in section 11 A (3). 2. The payment of a lifetime of old-age pension in part shall be made up to a new service by the start of the first calendar year. If the payment of a lifetime of old-age pension is entirely in the bero, a new benefit shall be repaid by the resumption of payments. Resumes in the same calendar year in which the benefits have been set may occur, however, in the light of the beginning of the following calendar year.

§ 3. Retirement boxes, as mentioned in section 2, no. 4, shall :

1) have its headquarters in this country or operate in this country through a firm operating site and have the authority of the financial system to operate a pension, or life assurance undertaking in this country,

2) operate in this country through a firm operating premises and be authorised to operate life-assurance activities or pension assets in another country within the European Union, or in a country with which the Community has concluded agreement ; financial area, cf. ~ 30 (5)) 1, 4 and 7-10, in the law of financial activities, and section 21 b in the law on the supervision of company pension funds ; or

3) have the registered office in another country in the EU/EEA, and shall be authorised to operate a pension, as well as have been approved by customs and tax administration.

§ 4. Insurance, as mentioned in section 2, no. 4, must have been created in life assurance undertakings, which :

1) has its registered office in this country or carrying out life-assurance operations in this country through a firm operating site and which has the authority of the financial system to operate life-assurance activities in this country ;

2) in accordance with the authorisation of another country within the European Union or in a country concluded by the Community in the area of the financial area, life-assurance activities in this country shall carry out a firm operating facility in accordance with a firm operating location. ~ 30 (5)) 1, 4 and 7-10, in the law of financial activities, or

3) have the registered office in another country within the EU/EEA and in this country the licence to operate life assurance and that the customs and tax administration has approved.

Paragraph 2. The insurance holder shall be insured and the owner of the insurance. If the insurance is drawn by an agreement between an employed and his employer and his or his or capital deposits paid by the employer, the employee shall be insured and the owner of the insurance, cf. however, Section 17. However, the insurance may also be drawn up as a survival rate with the owner's spouse, divorced spouse or a named person who has common residence with the owner, as insured.

§ 5. Assurances whose services in all cases are paid in a certain period, irrespective of the death of the presiding (guaranteed benefits), but which, incidentally, meets the conditions of section 2, no. 4, cf. Section 4 is treated according to the rules on pension schemes with ongoing payments, provided that the premium for the guarantee does not exceed 10%. of the premium for the total insurance.

Paragraph 2. However, it is a condition that non-insured in the policy has not been inserted in the policy, except in the case of the 'immediate family' of the insurance Agreement, cf. ' (b) of this law ' § 105 a, or lamarital spouse or rendicated spouse, the life-heirs of the life-heirs or the living heirs or the life-heirs of a named person resident with insured persons or his or her life heirs.

§ 5 A. Insurance and pension schemes established in pension funds in the case of an old-age pension made up of a period of at least 10 years and a part which has a duration of less than 10 years, but which, by the way, satisfies the duration of the period ; the conditions in section 2, no. 4, cf. sections 3 or 4 shall be treated according to the rules on pension schemes with ongoing payments, provided that the payments from the first part of the retirement pension are only compensation for a loss of income to population pensions and ATP from : the time of retirement, and until the age of age is reached, cf. Section 1 of the Social Security Social Security Act.

Paragraph 2. The one in paragraph 1. 1 above compensation for a loss of income to population pensions and ATP is a basic amount of EUR 119.900. (2010-level). The basis of the basic amount is adjusted according to the Danish tax havens.

§ 5 B. Insurance and pension schemes established in pension funds in the case of an old-age pension which has a duration of less than 10 years, but which, incidentally, meets the conditions of section 2, no. 4, cf. sections 3 or 4 shall be treated according to the rules on pension schemes with ongoing payments, provided that all payments have been made by a previous employer and the payments from the retirement pension alone shall constitute compensation for remuneration in money for ; personally working in the service of the period from termination prior to the appointment of the employer at the time of the termination of the employer.

§ 5 C. Supplementary occupational pensions in accordance with section 33 b-33 e in the Act of Social Security, shall be treated in accordance with the rules on pension schemes with ongoing payments, cf. however, Section 29 B, when the deposits are made by a public authority to the occupational pension scheme, a pension fund covered by Section 3 or a life insurance undertaking subject to section 4.

§ 6. The tax minister can decide that the rules on pension schemes with ongoing payments are applied to pension funds, pension funds. Equine. for the purpose of the payment of a pension as referred to in section 2, but which does not comply with the conditions laid down in § 3.

§ 7. A pension scheme created before the entry into force of this law, subject to membership of a pension fund subject to the law on company pension funds, or at the drawing of life interest, survival rate or invalidity insurance in one the insurance undertaking situated in this country or carrying out insurance operations in this country through a fixed operating site and which has the authority of the financial system to operate an insurance undertaking in this country, whether or not the other conditions, in section 2, no. 4, cf. Section 3 and Section 4 have been fulfilled in accordance with the rules on pension schemes with ongoing payments if the system of the entry into force of the law is covered by Section 1 (1). 1 (c) of the tax on interest-rate insurance and so on, cf. Law Order no. 314 of 1. July 1970.

Paragraph 2. In the case of insurance covered by paragraph 1. 1, an increase in insurance services subject to an increase in the capital value of the future premiums or derived from capital deposits shall comply with the conditions laid down in section 2 (2). 4, cf. § 4, in order to be treated as a pension scheme with ongoing payments. However, this does not apply when the increase is due to the use of the payment for the revaluation of the insurance, and this is laid down in the insurance agreement before the entry into force of the law.

RateInsurance in Pension Jeep

§ 8. A ratehouse insurance policy shall include provisions on the payment of the insurance sum in the case of equal rates for a minimum of 10 years, cf. however, paragraph 1 3, section 15 B (3). 4, and section 41 (4). 1, no. 3, and that rates of payment, the insured liver of the meden, are forgiving him. In addition, the following conditions must be met :

1) The policy must be set up in a life or pension insurance undertaking situated in this country or carrying out life-assurance operations in this country through a fixed operating site and has the authority of the Finance-synet to operate ; life assurance in this country, in a life or pension insurance undertaking having a licence in a country within the territory of the European Union or countries concluded by the Community in the area of the financial sphere, and is carrying out life-assurance activities in this country ; through a fixed operating facility, cf. ~ 30 (5)) 1, 4 and 7 10, in the law of financial activities, or in a life or pension insurance undertaking having a seat in another country of EU/EEA and are authorised to operate life assurance undertakings, and to customs and tax administration, Approved.

2) The insurance holder shall be insured and the owner of the insurance. If the insurance is drawn from an agreement between an employed and his employer and his or his or capital deposits paid by the employer, the employee shall be insured and the owner of the insurance, cf. however, Section 17.

3) There can be no later date of due date for the last instalment than the first policeday 25 years after it insured when the pension payment age. Ratedown payment may not be commendate at the time when the payment age is insured and for pension schemes covered by Section 15 A no earlier than five years after the policy has been established, unless a lower age limit has been approved by : The tax council. However, it may also be agreed that payments are started in the event of the invalidity of the insured or death before the age of retirement is reached. The insurance may also be drawn up as a clean risk insurance payment only in the case of invalidity or death before the agreed expiration time, but must not grant a right to disbursement if insured become invalid or not ; die, later than the first policeday, 15 years after insured when the retirement age is assured.

4) In the case of the insertion of beneficiaries, section 5 (5). 2.

Paragraph 2. The insurance may be combined with invalidity sums paid to insured persons in the case of invalidity, resulting in a lasting reduction in the capacity of a minimum of 2/3.

Paragraph 3. For insurance that is associated with investment funds, cf. the law on financial activities, Annex 8, III, shall consider section 11 A (3). 2 and 3, corresponding use.

Paragraph 4. On the extension of the payment period or modification of the terminals for each installments payment, after the payment has started, new rates shall be calculated with effect from the beginning of the first calendar year.

§ 9. An annuity insurance or arverente established before the entry into force of this law into a life or pension insurance undertaking situated in this country or carrying out insurance operations in this country through a firm operating location and which has : The grant of the financial system to operate life assurance in this country shall be treated, regardless of whether the other conditions in section 8 are fulfilled, in accordance with the rules applicable to the rate of insurance in retirement provision for insurance purposes only if the insurance at the entry into force of the law is covered by Section 1, paragraph Paragraph 1 (c) on the taxation of interest-rate insurance and so on.

Paragraph 2. In the case of insurance covered by paragraph 1. 1, an increase in insurance services subject to an increase in the capital value of the future premiums or derived from capital deposits shall comply with the conditions laid down in section 8 in order to be treated as one ; -I'll take you to the retirement. However, this does not apply when the increase is due to the use of the payment for the revaluation of the insurance, and this is laid down in the insurance agreement before the entry into force of the law.

Capital Insurance in Pension Jeep and Capital Insurance in Pension Jeep without the-and Examination Right (Age Insurance)

§ 10. A Capital Insurance in Pension Jeep must meet the following conditions :

1) The policy must be set up in a life or pension insurance undertaking situated in this country or carrying out life-assurance operations in this country through a fixed operating site and has the authority of the Finance-synet to operate ; life assurance in this country, in a life or pension insurance undertaking having a licence in a country within the territory of the European Union or countries concluded by the Community in the area of the financial sphere, and is carrying out life-assurance activities in this country ; through a fixed operating facility, cf. ~ 30 (5)) 1, 4 and 7 10, in the law of financial activities, or in a life or pension insurance undertaking having a seat in another country of EU/EEA and are authorised to operate life assurance undertakings, and to customs and tax administration, Approved.

2) The policy must be created with the policyholder insured and the insurance owner. Where the policy is set up by agreement between a worker and its employer with the latter as an insurance holder, the employee shall be insured and the owner of the insurance, cf. however, Section 17. It may be agreed that the insurance sum will only be paid if the insured liver on the agreed date of payment is assured. The insurance may also be drawn up as a clean waste insurance policy, but in such a case, if the insured door of the first policeday is less than the first policeday, not grant the right to disbursement due to the first policeday later than the first policeday after insured by the age of retirement

3) If the insurance is not drawn up as a clean waste insurance policy, the policy must contain provision for payment to the insured even at the time when the pension age is insured unless a lower age limit is approved, by the Skate Council, and no later than the first policeday, 15 years after its insured when the pension payment age. However, the payment of the contract may also be made to the insured in the event of prior invalidity or in the case of an earlier life-threatening illness.

4) In the case of the insertion of beneficiaries, section 5 (5). 2.

Paragraph 2. The insurance may be combined with invalidity sums paid to insured persons in the case of invalidity, resulting in a lasting reduction in the capacity of a minimum of 2/3.

Paragraph 3. The tax minister shall lay down detailed rules on sickness as referred to in paragraph 1. 1, no. 3.

§ 10 A. section 10 shall also apply to capital insurance in retirement purposes without the suspension and suspension of the suspension of the suspension (age insurance).

§ 11. A capital assurance created before the entry into force of this law into a life-assurance undertaking in this country or the life-assurance undertaking in this country through a fixed operating site and which has the financial supervision of the financial system ; the licence to operate life assurance in this country, whether or not the other conditions of section 10 are fulfilled, in accordance with the rules of capital insurance in retirement provision, if the insurance at the entry into force of the law is part of a pension scheme, covered by Section 3 of the tax on interest-rate insurance and so on.

Paragraph 2. In the case of insurance covered by paragraph 1. 1, an increase in insurance services subject to an increase in the capital value of the future premiums or derived from capital deposits shall comply with the conditions laid down in section 10 in order to be treated as one ; Capital Insurance in Pension Jeep. However, this does not apply when the increase is due to the use of the payment for the revaluation of the insurance and this is laid down in the insurance agreement before the entry into force of the law.

Ratesaving in bed-jets

§ 11 A. A savings income in the retirement sector shall contain the provision to make the savings of the pension amount in instalments more than at least 10 years, see it in accordance with the rules applicable to the payment of the pension scheme. however, section 15 B (3). 5, section 41, paragraph. 1, no. 3, and that rates of payment, the accounts holder of the meden account live, shall be paid to this. In addition, the following conditions must be met :

1) The savings must have been set up in a financial institution which has been authorised by the Financial Authority to operate a financial institution in this country, in a credit institution which, according to the authorisation of another country within the European Union, or countries within the Community, have concluded an agreement in the financial sphere, operating here in the country through a firm operating facility, cf. ~ 30 (5)) 1, 4, 5, 9 and 10, in the Act of Financial Services, in a credit institution which, according to the authorization of another country, is engaged in a credit institution acting by a customs and tax administration, or in another institution in the EU/EEA, that customs and tax administration have approved. The terms of the scheme shall be laid down in an agreement between the financial institution and the account holder and his employer, where the employer is contributing to the scheme. The adoption of deposits to a savings income in retirement purposes shall end by the end of the calendar year preceding the year in which the first installment of the first installment will take place.

2) The savings made shall be added to the deposit account in the financial institution concerned, etc. as regards the allocation of funds in section 12 (2). 1, no. 1, 3. -9. ptangle, equivalent use.

3) The account must be attached to the provision for the savings of interest and other interest to be owned by the account holder, cf. however, Section 17. In addition, provision should be made for payment in the event of the death of the account holder.

4) No later payment may not be agreed for the last instalment than the calendar year 25 after the account holder reaches the retirement age. The Ratedown payment may not be started at the time when the account holder reaches the pension age of retirement and for pension schemes under § 15 A no earlier than 5 years after the account has been established unless a lower age limit has been approved by the Treasure. However, it may also be agreed that payments are started, in the case of the death of the account holder before the account holder has reached the age of pensions, or in the case of the permanent discouraged working capacity of the accounts holder, which, in accordance with the rules of social security law, is reduced in the case of the accounts holder. entitles the account haver to preempt early retirement.

5) The payment of the accounts of the accounts of the accounts may not be taken after the accounts of the account holder ' immediate family `, cf. Section 5 a in the law of certain civil law, etc. on pension funds in financial institutions, or the spouse or the wife ' s spouse or his wife, the life-saving heirs of the account holder, or the life-heirs of the place children or a named person who has shared common interest ; residence with the account holder at the time of insertion, or his life heirs.

Paragraph 2. Before the installer payment begins, the account holder selects the payment procedure according to the rules of this paragraph. Intermitters, etc., which are attributed to the last payment year, shall be paid no later than the previous instalment. The account holder shall choose one of the following payment flows :

1) a payment process with an annual instalment of interest, which amounts to an amount equal to the value of the scheme at the beginning of the calendar year, divided by the number of years in which no payment has yet been made ; or

2) a payment process with an annual instalment of interest, which amounts to an amount, as in the case of an unaltered rate of interest during the whole of the payment period, or by prolonging the payment period or the date of payment of the repayment period the repayment period will result in equal time ; annual instalments.

Paragraph 3. The amount referred to in paragraph 1. 2, no. 2, shall be calculated at each calendar year, and is calculated as an annuity based on the value of the scheme at this time and an amortization interest as referred to in 2. Act. The maximum interest rate shall be used for the maximum interest rate equivalent to the latest in the Financial-vision announced for debt securities and mortgages, plus 1.5 percentage points and from the deduction of the product of the said interest rate, including the percentage rate ; and Tax rate according to section 2 of the Pension Taxation Act.

Paragraph 4. On the extension of the payment period, the termination of the terminals for each installments payment or the selection of new payout procedures after the payment has been started, the new rates shall be calculated with effect from the beginning of the first calendar year.

Paragraph 5. The account may be attached to an invalidity sum, as referred to in Article 8 (3). 2.

Paragraph 6. The tax minister can lay down rules on the administration of the scheme.

Savings in pensioners and savings in retirement, without deduction and suspension of retirement (age savings)

§ 12. A retirement age shall comply with the following conditions :

1) The savings must have been set up in a financial institution which has been authorised by the Financial Authority to operate a financial institution in this country, in a credit institution which, according to the authorisation of another country within the European Union, or countries within the Community, have concluded an agreement in the financial sphere, operating here in the country through a firm operating facility, cf. ~ 30 (5)) 1, 4, 5, 9 and 10, in the Act of Financial Services, in a credit institution which, according to the authorization of another country, is engaged in a credit institution acting by a customs and tax administration, or in another institution in the EU/EEA, that customs and tax administration have approved. The savings must be added to deposit account in the financial institution concerned, and so on in a savings account in a cash or credit institution, cannot be affixed to immovable property, shares, etc., which are intended for purposes or as one of its aims ; rights of use, discounts. Equine. in the company, or in units in a personal-driven company owned by the account holder. The value of securities issued by a single emittent shall not exceed 20% of the value of securities issued by a single emittent market or a multilateral trading facility. However, a basic amount may always be applied to DKK 46,000. (2010-level) regulated by personal tax havens, 20 of securities issued by a single emittent. In the case of affixing of separate deposits in shares, etc., which are not available for trade in a regulated market or multilateral trade facility, in limited liability companies and anpartcompanies within the European Union or in a country with which the Community has : concluded agreement in the financial sphere, the account holder must not possess 25%. or more of the shares and so on in the company, and the investment in each company must be at least 100,000 kr. By the calculation of the ownership share of 25%. include shares, etc., which the account holder owns outside the pension scheme, and the section 4 of the Asset Taxation Act, shall apply mutatis mutable, as the accounts holder or the person ' s name, as referred to in Article 4 (4), of the asset ' s liability. The second, however, has not been included. The value of shares, etc., which are not available for trade in a regulated market or multilateral trade facility, in limited liability companies and anpartcompanies within the European Union or in a country to which the Community has concluded agreement ; financial area shall not exceed 20%. of the part of the savings made in the same financial institution, located in the cash deposits of accounts, in pools or in separate deposits that are less than 2 million in the accounts. kr., 50% more than 50%. of the part that is between 2 and 4 million. cages, and no more than 75%. of the proportion of over 4 million. DKK The funds in a savings account in a financial or credit institution governed by the law on financial activities shall be affixed in accordance with sections 50 and 51 of the Act on financial activities. The tax minister provides for the placement of the savings made by institutions approved in accordance with 1. Act.

2) The account must be attached to the provision that the capital with accrued interest and so on should be paid to the account holder, cf. however, Section 17. In addition, provision should be made for payment in the event of the death of the account holder.

3) The account must be attached to the provision that payment to the account holder is at the earliest at the time when the account holder reaches retirement age unless a lower age limit has been approved by the Treasure of the Treasure and no later than 15 years after the date of payment of the payment of the payment of the Pension ; The account holder reaches the retirement age. However, the payment to the account holder may also be determined in the case of permanent employability, which, according to the rules of social security law, entitles this to preempt early retirement, or in the case of life-threatening disease.

4) The payment of the accounts of the accounts of the accounts may not be taken after the accounts of the account holder ' immediate family `, cf. Section 5 a in the law of certain civil law, etc. on pension funds in financial institutions, or the spouse or the wife ' s spouse or his wife, the life-saving heirs of the account holder, or the life-heirs of the place children or a named person who has shared common interest ; residence with the account holder at the time of insertion, or his life heirs.

Paragraph 2. The account may be attached to an invalidity summary as referred to in section 10 (1). 2.

Paragraph 3. The tax minister shall lay down detailed rules on sickness as referred to in paragraph 1. 1, no. 3.

§ 12 A. Section 12 also applies to savings in retirement purposes without the retirement and the suspension of the suspension (age savings).

§ 13. A deposit account that has been established before the entry into force of this law into a bank or savings bank authorised to operate a financial institution in this country, or in a foreign credit institution authorised to carry out activities in one, other countries within the European Union or in a country concluded by the Community in the area of the financial sphere, activities in this country through a branch in accordance with a branch in accordance with the financial sector. ~ 30 (5)) 1, 4, 5, 9 and 10, in the Act of financial activities, be treated, regardless of whether the other conditions in section 12 are fulfilled, in accordance with the rules of savings in pension purposes, if the account in the entry into force of the law is part of a capital pension scheme, which is covered by Section 3 of the same applies to the taxation of interest-rate insurance, and so on, a capital pension scheme with place of investment union or in transferable securities if the scheme is set up in a bank or savings bank, which is authorised to operate ; the institution of financial institutions in this country or in a foreign credit institution authorised to exercise, operate in another country within the European Union or in a country concluded by the Community in the area of the financial area, in this country, in accordance with a branch, cf. ~ 30 (5)) 1, 4, 5, 9 and 10, in the Act of Financial Regulation, and the regulation of the entry into force of the law is covered by Section 3 of the tax on interest-rate insurance and so on.

Paragraph 2. In the case of a scheme which is subject to paragraph 1. 1, in an income effecting an income exceeding the largest amount paid as a concurrent contribution in any of the most recent 3 revenue prior to the entry into force of the law, the savings shall be made for the excess amount to be fulfilled ; the conditions laid down in section 12 to be treated in accordance with the rules for savings in the year of retirement.

§ 14. (The case).

§ 14 A. In the payment of the Law on the Expense Fund of the Lønreceians, a levy of 40% shall be replied to. of the part of the payments made from profits attributable to the account of each payroll recipient in the fund for the first time for the period after 31. December 1979. Of the other part of the payment, the tax will be upheld by 25%. Section 32 (1). However, Article 36-39 and 45 to 46 shall apply mutatis mutines to funds covered by the said law ; however, the Tax Minister may lay down provisions which derogate from the rules on the entry into force of the taxable person, and so on to the extent that these rules cannot be reconciled with the said law ; specific terms and conditions applicable to the cultivation time fund.

Paragraph 2. For the calculation of a tax after paragraph 25, for a scheme to which, after section 41, amounts transferred from an account in the Payday Fund of the Payday Fund, cf. Section 7 a of the Law on the Veterinary Fund (Lens Fund Fund) shall apply the rule set out in paragraph 1. 1 on the part of the payment which is derived from the amount transferred.

Index arrangements

§ 15. An index device must have been created as an insurance or savings account with an associated index contract under the law of price-regulated old-age insurance and old-age savings.

Pension schemes for former self-employed persons

§ 15 A. Persons connected with the abstention of their professional activities or a proportion of this achievement shall be taxable profit or, as provided for by the source of the source tax, section 25 A (3). In the case of a person ' s spouse on the income statement, 1, 3 or 8 shall include, in accordance with the rules laid down in paragraph 1, pension schemes may be established in accordance with the provisions of paragraph 1. Five and six. Similarly, a person holding shares in a company engaged in business activities and in which the person concerned is the principal shareholder in accordance with the case of the holder in question. the section 4 of the asset tax law. The person shall be stocked 55 years prior to the removal and must also meet the conditions laid down in paragraph 1. 2-4.

Paragraph 2. The one that establishes a pension scheme covered by paragraph 1. In a period of at least 10 years in the preceding 15 years preceding the income in which the pension scheme is created, have driven self-employed business or have been the main shareholder referred to in the field of equity tax law, 4, in a company operating in business. It is not a requirement that the period after 1. Act. shall constitute a continuous period of at least 10 years. A longitudinal spouse after a person who ran his self-employed business or was the main shareholder, cf. 1. and which after the death has occurred in the tax position of the bowel or of the deceased, in respect of the company or share holder, after the death penalty item, section 36, see. section 43, or section 59, is considered to have driven self-employed business or have been a major shareholder, cf. 1. period, in the same period as the deceased has operated in such a way or as the main shareholder prior to the death. Where the longitudinal spouse has joined the fiscal position of the boating position of the company or share holder, after the death penalty item, section 36, cf. in Article 43, the longitudinal spouse shall also be considered to have been employed in self-employment operations respectively in the period of the period of residence.

Paragraph 3. Commercial business as referred to in paragraph 1. 1 and 2 shall not, in the most part, have passed the deposits of real estate, possession of cash, securities or similar, in accordance with the case of the immovable property. paragraph 4, and in the case of companies in the field of equity tax on Article 34 (4), 6. In relation to the conditions for the establishment of a pension scheme covered by paragraph 1, 5 and 6 shall constitute the percentages of the average calculations in the section 34 (4) of the Asset Taxation Code. 6, 75 pctunless, unless the average calculation alone shall begin the year commencing on 1. January 2012 or later. The percentage of the item 34 (4) of the shares of the shares of the shares of the stock market. 6, related to the transfer date shall be in relation to the conditions for the establishment of a pension scheme covered by paragraph 1. 5 and 6 75%. in the case of disviews, which shall be made no later than 31. December, 2013. 1. PC, however, shall not apply when the person or company in which the person has been a main shareholder has engaged in the business of purchases and sales of securities or by financing. Abduction of immovable property used for agriculture, gardenneri, nursery, fruit orchard or forestry, cf. section 33 (3) of the assessment. 1 or 7 shall not be deemed to be renting a real estate in the use of 1. Act. Commercial business as referred to in paragraph 1. 1 may not have passed in the renting of depreciation-entitled operating products or ships or have had more than 10 owners, unless the establishment of the pension scheme has participated significantly in the operation of the undertaking.

Paragraph 4. A person ' s business activity is considered to be largely in the possession of real estate or possession of cash, transferable securities, or similar to that of the holding. referred to in paragraph 1. THREE, ONE. pkt., if at least 50%. of the revenue, cf. Seven. pkt., which means the net revenue net for the sum of other accounting receipts resulting from the commercial business, as the average of the last three financial years, derived from such activity, or the value of the commercial value ; of the company ' s rental service exit, cash, transferable securities. either at the time of transfer or up to the average of the last three financial years, at least 50%. by the trading value of the company's total assets, cf. Seven. and 8. Act. The possession of the shares covered by the asset tax on the part 18 shall not be considered as the possession of transferable securities. The yield and the value of shares in companies in which the company directly or indirectly owns at least 25%. the share capital of the stock or the capital chapter shall not be taken into account. Instead, the ownership share of the company ' s revenue and assets shall be counted as part of the company ' s income and assets. In the assessment, the income of a fixed property between the company and a company, as mentioned in 3, will be disregarded. Act. or between such companies. Real estate that are rented between the company and a company as mentioned in 3. Act. or between such companies and as a tenant used in operations shall be deemed not to be a rental or rental service. Percentage of average calculations in 1. Act. 75 pctunless, unless the average calculation of the average financial year alone shall begin on 1. January 2012 or later. The percentage associated with the transfer date is 75%. in the case of disviews, which shall be made no later than 31. December, 2013.

Paragraph 5. The Pension scheme must be a pension scheme with ongoing payments, cf. § 2, nr. 4, and § § 5 and 5 A, a rateinsurance, cf. § 8, or a savings income in the retirement interest, cf. Section 11 A. For rateinsurance, section 8, paragraph 8. 1, no. THREE, ONE. a point, not applicable, and for installments in the retirement party in section 11 A (3). 1, no. FOUR, ONE. PC, not application.

Paragraph 6. The one that creates one or more pension schemes referred to in paragraph 1. In total, 5, a maximum amount of 2,507.900 may be paid at the most. (2010-level) to the schemes. The basis of the basic amount is adjusted according to the Danish tax havens. However, the payment to a pension scheme from a given company may not exceed the profit obtained by the removal of the undertaking or a proportion of this, which is included in the person ' s income statement.

Paragraph 7. Payment as referred to in paragraph 1. 6 must be carried out within a period of 10 years. The 10-year period begins in the year in which the entire undertaking or part of this has been passed.

Paragraph 8. The tax minister may lay down detailed rules on the pension schemes referred to in paragraph 1. 1-7, in particular that the amount of the profit referred to in paragraph 1 shall be : 6 and of already recorded deposits on the schemes must be documented in a statement by a lawyer, a state certified or registered auditor, a consultant in the business economy, cf. Section 1 of the Act of Supplements for the Consultant Company of the Soil, a member of the United Federation Revisors or a person who can be equal to it.

Pension schemes for sportsmen and women

§ 15 B. An amount equal to the income derived from the sports exercise of the taxable may be deferred on a pension allowance in the retirement sector, cf. § 8, or a savings income in the retirement interest, cf. Section 11 A from which the rate of payment may be started before the end of the income in which the taxable age is 40 years. For such installments, 20 shall apply.

Paragraph 2. The establishment of a scheme as referred to in paragraph 1. 1 the policy or savings contract shall be provided to ensure that the scheme is subject to paragraph 1. 1. The endorsement shall be deleted from the income in which the insured or the account holder is 41 years old. The rules in § 8 respectively, Section 11 respectively, shall apply from the income in which the endorsement is deleted.

Paragraph 3. The total payments to a scheme as referred to in paragraph 1. 1 may amount to a maximum amount of 1 708 500 DKK. (2010-level) regulated by person tax-above 20 in the income year of the last payment, cf. however, paragraph 1 SIX, TEN. Act. The balance of payments shall be disbursed on account of the labour market contribution of the fund.

Paragraph 4. A ratehouse insurance policy in retirement as referred to in paragraph 1. 1 shall include the provision for the sum of the contracted insurance sum to be paid in instalments not more than 10 years after the rules in section 8. The total annual instalment payment may amount to a maximum amount of $341,700. (2010-level) regulated by person tax at 20 for each income, where payment is made. For the possible remaining value of the scheme, the rules shall apply in section 8. Paragk. 5, 6. and 7. pkt; shall apply mutatis muctis.

Paragraph 5. A savings income in retirement as referred to in paragraph 1. 1 shall indicate that the amount of the amount of the pension to be made shall be paid in instalments over a maximum of 10 years. The total annual instalment payment may amount to a maximum amount of $341,700. (2010-level) regulated by person tax at 20 for each income, where payment is made. If the installing payment is to be started in accordance with paragraph 1, 1, select the account holder, how much of the value of the scheme should be used for the payment of the installers. The payment process shall be established in accordance with section 11 A (3). Two and three. For the remaining value of the scheme, the provisions of section 11 A shall apply. No deposits may be made on the system before the process of payment which has been started in accordance with paragraph 1. 1, complete. After the income of the last instalment of income, the income from the income may not occur at the earliest.

Paragraph 6. Deductions for premiums and contributions to pension schemes covered by paragraph 1 shall be deductible. 1-5 may not exceed one policy or one account per one. Person. Deductions for premiums falling in the income year shall be deductible for insurance in pension purposes covered by paragraph 1. 1-5 and deduction of the income year ' s contribution to the savings income in pension purposes covered by paragraph 1. 1-5 shall not exceed the income derived from the sportscavenging of the taxable duty, as the taxable person has acquired the right to the same income. The total deduction of premiums and contributions to instalments of interest or interest in pension funds covered by paragraph 1. 1-5 may not exceed the amount referred to in paragraph 1. Three must be paid. 2. and 3. Act. shall not apply to schemes as referred to in paragraph 1. FOUR, THREE. and 4. pkt., and paragraph. FIVE, FIVE, SEVEN. Act.

Pension arrangements established abroad

§ 15 C. Persons who have created a pension scheme in a life assurance undertaking, a pension fund or a credit institution which is based in a country of EU/EEA other than Denmark authorized by its own country of life assurance, Whereas pension funds or credit institution undertakings may ask duties and tax administration to approve the pension scheme as covered by Chapter 1. Approval shall be made when the following conditions are met :

1) The pension scheme must meet the conditions laid down in Chapter 1.

2) The pension scheme must be a tariff-based one.

3) The person must agree to

a) to be taxed by payment from the pension scheme in accordance with the rules of this Act, to the extent that Denmark would have taxed the payment, if the insurance company, and so on, had its registered offices in this country, and

b) the life assurance undertaking, the pension fund or the credit institution shall bear the obligations of no. 4.

4) The life assurance undertaking, the pension fund or credit institution must comply with the conditions imposed on such insurance undertakings, etc. in Chapter 1, and willing to undertake the obligations and obligations of insurance undertakings, etc., to provide pension schemes covered by Chapter 1 here from the country.

5) The approval of the life assurance undertaking, pension funds or credit institution shall not be revoked.

6) It must be possible via the Directive on mutual assistance between the competent authorities of the Member States in the field of direct taxation, certain excise duties and tax liability for insurance premiums, a double tax agreement or other agreement. for the exchange of information to verify the evidence of the life assurance undertaking, the pension and credit institution ' s documentation relating to the obligations, etc. as mentioned in paragraph 1. 4.

Paragraph 2. Lifeassurance undertakings, pension funds or credit institutions having their registered offices in an EU/EEA other than Denmark authorised to operate the life insurance, pension fund or credit institution, may request duties-and the tax administration to approve the insurance company, etc., to provide for the provision of pension schemes under Chapter 1. If the insurance undertaking is accepted, the pension scheme shall be approved at the time of the establishment, to the extent to which the life assurance undertaking, the pension fund or the credit institution, on behalf of the customs and tax administration, shall be admitted to the person concerned ; Declaration as referred to in paragraph 1. 1, no. 3. Approval of the insurance undertaking and so on to provide for the provision of pension schemes under Chapter 1 shall be provided where the following conditions are met :

1) The pension scheme must satisfy the conditions laid down in paragraph 1. 1, no. One and two.

2) The life assurance undertaking, the pension fund or credit institution must comply with the conditions imposed on such insurance undertakings, etc. in Chapter 1, and willing to undertake the obligations and obligations of insurance undertakings, etc., the provision of pension schemes under Chapter 1 shall be provided.

3) It must be possible via the Directive on mutual assistance between the competent authorities of the Member States in the field of direct taxation, certain excise duties and tax liability for insurance premiums, a double tax agreement or other agreement. for the exchange of information to verify the evidence of the life assurance undertaking, the pension and credit institution ' s documentation relating to the obligations, etc. as mentioned in paragraph 1. 2.

Paragraph 3. It is also a condition for approval pursuant to paragraph 1. 1 and 2, that the funds in pension schemes with ongoing payments, insurance, age insurance and capital insurance in pension and pension schemes that correspond to them cannot be affixed to immovable property with rights of use, discounts, or the dispositioning right attached, shares, etc. in companies in which the policy holder owns 25%. or more of the shares and so on, shares, etc., which have as a purpose or as one of its purpose to provide rights of use, discounts, etc. in the company, or units in a personal-driven company owned by the policyholder. By the calculation of the ownership share of 25%. include, in addition to the shares, etc. acquired for funds on the pension scheme and so on, as well as shares in the insurance holder ' s owner outside the pension scheme, and the provisions of Article 4 of the shareholders ' section 4 shall apply mutatis mutable to the provisions of the shareholder ' s liability as regards the provisions of the shareholder the policyholder or the person referred to in paragraph 4 (4) of the asset ' s liability. The second, however, has not been included.

Paragraph 4. The customs and tax administration may revoke an approval pursuant to paragraph 1. 1, 2 or 3, if the conditions of approval are no longer fulfilled.

Paragraph 5. Where Denmark is after paragraph 1. 1, no. 3, taxed the payment shall not be included in payments corresponding to deposits which, in the sense of deduction of the taxable income, have not been deductied or removed from the country of deduction in this country. Tax pursuant to paragraph 1. 1, no. 3 (a) where the person is tax-based, including after a double-tax agreement, in a different state other than the State in which the person referred to in paragraph 1 shall be that of the Member State in question. The pension scheme referred to above shall be established and the latter state shall charge the withholding of the payment of the body of the body of Section 33 (3). 1, corresponding use. A transfer of the scheme to a different arrangement for the same person shall not be treated as a payment if the transfer would have been covered by section 41-44, if the person had been taxable according to the source of the source tax of the source of the source tax, without being considered by : Belonging in a foreign state, in Greenland or in the Faroe Islands, in accordance with the provisions of a double-taxation agreement. However, it is a condition that the other existing or newly created system may be approved in accordance with paragraph 1. One, two or three.

Paragraph 6. Conversion from foreign currency in connection with the reporting of income tax and the retention of income tax and the payment of payments under this Act shall be the fall of the National Bank on the Overdue or Retention Time of the National Bank, cf. Section 18 (2). 1, at the time of the holding. In the case of notification and payment of tax after retirement tax law, the conversion rate to the Bank of the National Bank shall be made at the end of the year of the year, or at the time of cancellation in connection with the suspension.

Paragraph 7. The tax minister may lay down rules for the approval of pension schemes under paragraph 1. 1-3. The tax minister may lay down rules for revocation pursuant to paragraph 1. 4, including a period of time after which persons may move pension schemes to another insurance undertaking, etc., without the section 30 (s). 1, shall apply.

§ 15 D. For persons who, in connection with their relocation to Denmark, are covered by pension schemes created in life assurance undertakings, pension funds or credit institutions in another country of EU/EEA and which will be fully relocated ; taxable according to the provisions of Article 1 and in accordance with the provisions of a double-tax agreement in Denmark, the customs and tax administration may, for a period of 60 months, approve the pension scheme as covered by Chapter 1 ; although the scheme does not meet the conditions laid down in Chapter 1, where the following : conditions have been met :

1) The pension scheme must have qualified for a reduction in the person ' s taxable income.

2) The person prior to the relocation to Denmark has participated in and contributed to the pension scheme for at least 1 year.

3) The person shall not, within the three years preceding the transfer, have been taxable from the source of the source tax, section 1, section 2 (2). 1, no. 1-4, 7 or 9 29, or paragraph 1. 2.

4) The pension scheme shall in the main case correspond to a system satisfying the conditions laid down in Chapter 1.

5) It must be possible via the Directive on mutual assistance between the competent authorities of the Member States in the field of direct taxation, certain excise duties and tax liability for insurance premiums, a double tax agreement or other agreement. on the exchange of information, to verify the person ' s documentation concerning the pension scheme.

Paragraph 2. The Pension Scheme as referred to in paragraph 1. 1 must be created, while the person

1) were not taxable according to the source of the source tax, section 1 or

2) be taxable according to the tax burden on the part of the source tax, but in accordance with the provisions of a double-tax agreement at home belonging to a foreign state, in Greenland or in the Faroe Islands.

Paragraph 3. The 60-month period referred to in paragraph 1. 1 shall be counted as from the date on which the subject will be fully taxable according to section 1 and in accordance with the provisions of a double-tax agreement to be considered to be the home of Denmark. After the end of the period of 60 months, the scheme shall no longer be covered by Chapter 1, cf. however, paragraph 1 At the end of the period of 60 months, the scheme shall be subject to section 53 A. 30 (3). Paragraph 1 shall not apply where the scheme is no longer covered by Chapter 1, cf. 2. Act.

Paragraph 4. If the pension scheme is approved, the scheme shall be treated in the tax law in accordance with the rules on the pension scheme in Chapter 1, which the scheme looks most similar to, cf. Two. and 3. Act. The provisions of Title I of Title I shall apply mutatis muchable to such schemes, to the extent that the rules are applicable to those schemes. Contributions and premiums to the pension scheme are exclusively deductible or unqualified, to the extent that they would be deductible or disposed of in accordance with the law of the country whose laws qualify for a reduction in the person ' s taxable income ; the income at the time of creation, cf. paragraph 1, no. The rules of section 18 (1). ONE, FOUR. pkt., and paragraph. 2-8, and section 19 A-E shall not apply. If the duty is to be charged, the person shall deposit the levy to the Treasury in respect of the deadlines in section 38.

Paragraph 5. Paragraph 1-4 shall apply mutatis mutias to the provisions of the source treasuse ' s Section I of the source ; however, the period of 60 months shall be taken from and with the date on which the person concerned becomes subject to the rules of the Title I of the source tax on the source.

Paragraph 6. The tax minister may lay down detailed rules for the approval of pension schemes under paragraph 1. 1.

Common provisions

§ 16. For savings in retirement purposes without the retirement and disposal right (age savings), capital insurance in retirement, without deduction and the suspension of the suspension (age insurance) and additional disposable sum, a basic amount may be spent on the basis of an income for a total of : maximum of 27.600 kr. (2010-level). The life assurance undertaking, the pension fund or the financial institution shall ensure that, in the life assurance undertaking concerned, there is no greater amount than the basic amount of 1. Act. For the capital insurance in pension purposes, savings in pension and supplementary allowance for income to and with 2012 in total, a maximum amount of DKK 46 000 may be spent on a per year. (2010-level) and for subsequent revenue of 0 kr. The basis of the basic amounts shall be adjusted according to the Danish tax havens. Where an employer and so on payment is made to a scheme as mentioned in 1. Act. for the owner, the annual base amount shall be set up in 1. Act. with these deposits.

Paragraph 2. In the interest rate in pension and interest rate insurance in pension and interest rates for pension purposes and interest rates for an income, an amount of money may be spent on a maximum of 50,000 kr. (2010-level) for each person. 1. Act. however, do not apply to schemes covered by section 15, 15 A and 15 B. The basic amount shall be adjusted according to the Danish tax havens section 20.

Paragraph 3. In the calculation of the annual amounts which may be used in accordance with paragraph 1. Paragraph 1 and 2 shall be discharged from attribution of bonuses and interest and so on, transfer after section 49 A (3). 4, and § 49 B (3). 4, as well as an employment fund contribution. Where the funds in a savings account in pensionable age, old-age savings or ratesaving in pension purposes are not inserted in the credit institution and so on, the same applies to profits and losses in the release or sale of transferable securities, sale ; of the right of drawing rights, the encoding of winding-up rates or the like.

§ 17. Where an agreement has been reached between an employed and his employer for a pension scheme as mentioned in section 2, no. 4, section 5-13 and 15 B, it does not affect the fiscal treatment of the pension scheme, that the employer has taken any reservations about :

1) the payment of benefits from insurance in whole or in part to the employer himself,

2) the value of the insurance or the indeceable amount in the account, etc. in whole or in part, must be added to the employer, in the case of the working relationship for reasons other than the death or occupational invalidity of the worker before the age of 30th. the year and before the end of a period of up to five years after the creation of the insurance or account,

3) old-age pensions at the time until the time of termination of the employer shall be added to the employer ;

4) an invalidity pension shall be added to the employer at the time when the worker receives his / her salary so far ;

5) that spouse and retirement pension and child pensions coming into disbursement during the period in which, after death are paid from the employer to the laces concerned, the employer shall apply ;

6) that pension contributions prepaid for all of the income year or part of this, in whole or in part, must fall to the employer in case of an end to the employment relationship at a time when the worker has not earned the prepaid contribution. However, the ratio may not be more than the part of the pension contribution related to the period after termination of the post-employment relationship,

7) the payment of funds from a company pension fund for the employer in the case of the solution of the pension is to be made ; or

8) the payment of funds from a pension fund with benefits defined for the employer in accordance with the management system, cf. Section 11 a in the law on the supervision of company pension funds.

Paragraph 2. Without prejudice to the entry into force of the law, the provisions of paragraph 2 of the Act of Interest on the taxation of interest-rate insurance etc. shall apply to paragraph 2. 1 only to the extent that the reservation relates to increases, as referred to in Article 7 (2). 2, section 9 (4). 2, section 11, paragraph 1. Article 13 (2) and Article 13 (3). 2.

§ 17 A. Selects an account holder with a savings income in pensioners or savings in the retirement party to extract shares or parties which are not available for trade in a regulated market or a multilateral trading facility, shares in one ; in the case of a limited-in-command or limited company from the separate depot and acquire these for free means, each account holder shall provide the institution with information on the value of the shares or the parties, the shares of the in-command or in the case of the boilers, or in the case of the bodiatribe for the use of any tax on this law.

Chapter 2

The taxable income

§ 18. In the calculation of the taxable income for the owner of the scheme, cf. the rules set out in Title III may, in accordance with paragraph 1, 2-8 limits referred to in the income year shall be deducefed in the income year due or premiums for pension schemes covered by Chapter 1, with the exception of premiums and contributions to age savings, age insurance or the part of a pension fund annual contributions, used for the financing of additional disposable sums referred to in section 29 A (1). 1. Payments to the schemes referred to in sections 11 A, 12, 13 and 15 A, shall be dedusted from the income in which the deposits have taken place. The same applies to payments to the schemes referred to in section 15 B, provided that the scheme is a savings income in the retirement sector, cf. Section 11 A. The total deduction of payments to the pension schemes covered by Section 15 A shall not exceed the amount referred to in section 15 A (1). Six must be paid. Payments to the schemes referred to in section 15 A may, whatever the second, be made. Act. be dedured at the income statement of the product or income in which the establishment, as referred to in section 15 A (3), is dedured ; 2 shall be refused where the payments are made by 1. July of the immediate subsequent income. If the taxable income is not coincide with the calendar year, it is in 4. Act. However, the time limit for payment shall be made on the 1 July of the calendar year after the calendar year in which the income in which the company has been passed, replace. 1. and 2. Act. does not apply if the contributions and so on are paid for by the employer. The right to deduction shall also not apply to payments from aid and support funds referred to in Section 52 or in the taxation of interest-rate insurance and so on. section 21, to a pension scheme with ongoing payments for the beneficiary. Deductions for index schemes may not exceed six contracts for each person.

Paragraph 2. Contributions etc. to capital insurance in pension and savings income in pensionable jewes can be deducted from total deduction in section 16 (3). ONE, THREE. PC, mentioned amounts. Contributions etc. for installment insurance in pension purposes, the savings in pension and interest rates in pension and interest rates may not be deducted for any income at most deducted from the provisions of section 16 (4). 2, mentioned amounts. Where an employer and so on payments are made to schemes as referred to in 1. and 2. Act. for the owner, cf. section 19, the deductible amount shall be reduced after 1. and 2. Act. with these payments other than labour market contributions. The deducted for contributions and so on to capital insurance in retirement and to savings in retirement and contributions as referred to in section 29 A (3). However, 2 may not exceed the amount of the person ' s personal income in the income concerned is without deduction of the contributions. The excess part of the contributions cannot be transferred to the deduction of the income from the spouse or to the deduction of income from the income statement for a future income. If there has been a tax rectification of capital insurance or savings in retirement, in accordance with section 25 (5), 1, no. 1, on payment to the owner after the retirement age has been reached, there is no deduction of contributions to such schemes, which are paid in the income resulting from the income year in which the first capital assurances or savings in retirement age is the tax adjustment rate.

Paragraph 3. The right of deduction for capital deposits to a pension scheme with ongoing payments shall be distributed over a period of 10 years so that the deposits are deductible from 1/10th of the bullet wound and each of the following 9 years. This does not, however, apply to interest rates and pension schemes applicable to current payments covered by 15 A.

Paragraph 4. If the premium or the contribution period for a pension scheme with ongoing payments is less than 10 years, the deduction shall be allocated for the premium or contribution that will be paid in total over a period of 10 years. However, the distribution of deducted from 1 shall not be achieved. point if, in the income resulting from the income immediately following the last income in which the premium (contributions) have been paid, the premium shall be paid (contribution) to a new pension scheme with ongoing payments under similar conditions in respect of : the amount of the annual payments as the terms of the previous income concerned, so that the total premium or contribution period to the said schemes shall be at least 10 years. The 10-year period begins in the year in which the first premium (contribution) is due to payment. If the premium or the contribution to a pension scheme with ongoing payments is increased at a time when the remainder of the repayment period is less than 10 years, the deducted shall be divided over a period of 10 years in the same way. On the extension of a pension scheme with ongoing payments, 2. Act. however, such use shall apply where a period of not less than 10 years is initially agreed upon. 1.-5. Act. shall not apply to interest rates and to pension schemes having an ongoing payments covered by § 15 A.

Paragraph 5. Where the total annual deduction is calculated according to the rules laid down in paragraph 1. 3 and 4 amount to an amount less than a $46,000 DKK. (2010 levels), however, the taxpayer may choose to make an annual deduction of the amount until all premiums (contributions) and deposits have been deductible. The basis of the basic amount is adjusted according to the Danish tax havens. If the total annual deduction calculated in accordance with the rules laid down in paragraph 1, 3 and 4 constitute a smaller amount than 30%. in the interests of self-employment, however, the taxpayer may, however, notwithstanding 1. Act. make deductions corresponding to 30%. of this profit. In the profit of self-employed business, profit shall be taken to mean surpluses in accordance with the rules for the deduction of taxable income before deduction of the economic outlook in accordance with Section 22 (b) of the tax burden on the company ' s tax return ; debt losses and debts and deductions of interest and profit revenues and debts owed to debts and debts which are part of the profit and loss of this surplus. In the surplus, as mentioned in 3. Act. do not enter into income by abstention of goodwill and other immaterial assets such as the manufacturing method or the like (know-how), patent, author and artist rights, and the right to a pattern and trademark, quotas and payment entitlements ; or profit by the aflumination of immovable property covered by the property tax law. However, in the case of an income, a maximum amount may be deduced corresponding to the amount of premiums due (contributions) and deposits which have not been deduced from the previous entry. The tax minister may provide detailed rules on the calculation of the annual deduction and the obligation to provide information for insurance undertakings and so on for the application of the rules laid down in paragraph 1. 3-7.

Paragraph 6. Amount of premiums or contributions as referred to in paragraph 1. The provisions of paragraph 4 shall be increased in accordance with an Agreement on the current price-price adjustment of premiums or contributions. 4-5 deduges in the year in which the amount is due.

Paragraph 7. If the person concerned, before depreciation of deposits or premiums (contributions) pursuant to paragraph 1, 3-5 has been completed, the longitudinal spouse may continue the depreciation on the death of the deceased, if the death of the deceased were. The right of deduction for a remainder shall lapses where the duty of the entire scheme in accordance with the rules laid down in section 29-31 shall be suspended.

Paragraph 8. Payments may not be deductible for payments made by a transfer from a pension scheme falling outside of Chapter 1, where there has been approved deduction or suspension of payments to the pension scheme in another country, and the transfer shall not have any fiscal or fiscal consequences for the person concerned in this country.

§ 18 A. Where the income statement has been deduced from premiums or contributions to a pension scheme with ongoing payments other than related lively, in accordance with the rules laid down in section 18 (2). 1 or 4 5, and the deposits shall be reduced or terminated at a time when the deductions exceed the amount of deduction on the basis of actual payments, the deduction of deduction in relation to the actual paid premiums is calculated ; or contributions. They then too much stripped of amounts with a percentage increase of 6%. for each year from the end of the earnings in which the premiums or contributions have been deducted (deductictions) and until the end of the product to which the premium or the contribution payment is discounted or discounted, is included in the taxable income for them ; the first comes of the income. However, the conversion shall not be made in cases where the deposits are reduced or terminated due to the death or permanent immersion of the owner or the permanent imposition of eligibility for premium exemption, set up or commencement of the granting of such duties ; the payments. Conversion shall also not be made if a divorced or divorced spouse with an endured part of a pension scheme, in accordance with the provisions of the pension scheme, ~ 30 (5)) 3, no. 2, depreciating or disbursements as a result of the death or permanent functioning of the functional capacity. Conversion shall also not be made in cases where the payments are reduced by up to DKK 2 000. or the payment which ends, DKK 2 000. or thereunder. However, the exemption for the latter account shall be limited to DKK 2 000. yearly for the taxable person.

Paragraph 2. The taxable person may in the cases referred to in paragraph 1. 1, without tax consequences, the abolition of the scheme. In such cases, the deduction shall be deducted in full and by percentage addendum as referred to in paragraph 1. 1 in the taxable income for the deduction years. Where the scheme is in accordance with section 30 (3), the scheme shall be as part of the 3, however, the part of the system that was initially unloaded may not be repealed without fiscal consequences.

Paragraph 3. Will be a pension scheme with ongoing payments other than related life interest revoked in accordance with paragraph 1. 2, the person in question, the insurance company, the pension fund, and so on at the time of withdrawal, is held back 60%. the amount of the amount referred to in paragraph 1. 2 may be paid out. The amount of the detainable amount shall be paid to the customs and tax administration before three working days after the scheme has been paid out. The taxable person shall be informed of the deposit.

Paragraph 4. The tax minister shall lay down detailed rules on access to the abolition of the system as referred to in paragraph 1. 2 and on the administration of paragraph 1. 3.

§ 19. The income of an employee ' s taxable income shall not include amounts paid by the employer to one of the provisions of Chapter 1 of the employed person, including payments to the occupational pension for the labour market, employers paid benefits in sickness benefits in accordance with the law on sickness benefits. The same applies to payments made from a former employer to one of Chapter 1 of this Regulation. If there has been a tax rectification of capital insurance or savings in retirement, in accordance with section 25 (5), 1, no. 1, on payment to the owner, after the retirement age has been reached, amounts paid by the employer or a former employer to a capital insurance or a savings income in the income of the revenue resulting from the following shall be calculated in the income following : However, the income year in which the first capital insurance or savings income is tax-grade, however, by the calculation of the worker ' s taxable income. 1. and 2. Act. shall not apply to premiums and contributions to old-age savings, age insurance or part of the annual contribution of a pension fund, which shall be used to finance additional disposable sums referred to in Section 29 A (3). 1. After the death of the worker, payments made from the former former employer shall be paid to the insurance of spouse or pension pension, pension or child pension after Section 2 (s). Nor, in the case of the extermination of the taxable income for the spouse, the rendition of the spouse, in accordance with the case of the spouse. § 2, nr. 4, point e, children, or deceased. The right to suspend the payment of the employer to an index scheme is limited in the same way as the deductible of their own payments, cf. Section 18 (2). ONE, EIGHT. Act. The right to lapse from the employer ' s payments to a rateinsurance or ratesaving in pensioners covered by § 15 B is limited in the same way as the deductible of own premiums and contributions, cf. Section 15 B (3). 6.

Paragraph 2. In the calculation of the taxable income for a person covered by § § 2 (a or 2 (b) of the Labor Market ' s Supplementary Pension ' s pension, no payments shall be made to the occupational pensions of the labour market, which shall be carried out for the said persons. The same shall apply to payments to a scheme covered by Chapter 1 of a person receiving assistance after Section 42 of the Social Services Act.

Paragraph 3. The taxable income of a person shall not be included in the contract of the person concerned or the co-liver to one of Chapter 1 of the person concerned, except for premiums and contributions to : age savings, age insurance or part of the annual contribution of a pension fund shall be used for the financing of additional disposable sums referred to in Section 29 A (3). 1 during a period of at least one month in which the spouse or the co-workers of his employer have been sent out to work in a foreign state, the Faroe or Greenland, and where the person concerned has shared residence with the outsiders in the foreign country ; State, Faeroe Islands or Greenland. 1. Act. however, where a premium or contribution to a pension scheme in employment matters falls within the scope of this Title I or II A for the person concerned, if there is a contribution to the payment of premiums or contributions to a pension scheme in employment conditions,

Paragraph 4. In the calculation of the taxable income for a person, no payments to a supplementary occupational occupational pension pursuant to section 33 b-33 e in the Act of Social Security shall be carried out by a public authority to the working market. Supplementary pension, a pension fund covered by Section 3 or a life assurance undertaking covered by Section 4.

§ 19 A. If a person ' s tax duty at the end of the withholding tax from the source of the source of income from non-transfer, the person ' s taxable income shall be subject to the year in which the tax obligation ceases and the four preceding income (5-year period) shall be increased by the rules ; in section 19 B and 19 C, the entry shall be increased when an employer within this period has increased to the case or payments relating to a pension scheme with ongoing payments, a rate of insurance or a savings income in the retirement jeep, which, as part of, is a payment ; in an employment relationship, for the person concerned. 1. and 2. Act. shall also apply where, in accordance with the provisions of a double taxation agreement, a person becomes a resident of a foreign state, the Faroe Islands or Greenland.

§ 19 B. If, in a pension agreement referred to in section 19 A, it is determined that the employer ' s annual payments shall constitute a percentage of the salary, the income must be increased if the percentage to be paid by the pension agreement at the end of the year, 5 years preceding the end of the year in which the tax is terminated, the increase shall be increased during the 5-year period. The income shall be increased to the percentage or revenue in which the percentage is increased. The increase shall be the difference between the contributions paid by contributions and an amount corresponding to the contributions payable if the percentage was not increased.

Paragraph 2. If the pension agreement is determined that the payment of the employer should amount to a certain amount, the income of the income shall be increased by the amount of the payments exceeding the amount payable by the end of the pension agreement at the end of : the year five years preceding the end of the tax obligation. Income shall be increased to the income or income in which pension payments have been increased.

Paragraph 3. For the purposes of paragraph 1. Paragraph 1 and 2 shall be disregarded from the increase in pension payments which have been agreed prior to the 5-year period or the following of collective agreements. The corresponding increases resulting from the amendment or amendment of pension regulations where the change comprises more than 10 persons shall be disregarded.

Paragraph 4. Where a person during the five-year period has been included in a pension scheme referred to in paragraph 1, The income from 1 or 2 shall be increased from the income in which the recording has been made, with an amount corresponding to the annual pension payments.

Paragraph 5. The entry shall be increased only by the rules laid down in paragraph 1. 1-4, in the extent to which pension payments, including payments to a pension scheme covered by section 19 C, exceed 20%. of the total salary income from that employer. The income of earnings shall be considered to be commissions, tances or the like, and the taxable value of benefits in kind and so on shall also include the employer ' s pension payments.

Paragraph 6. Amouns referred to in paragraph 1. 2-5 shall be included in the income of the taxable income, plus an increase of 6%. for each year from the expiry of the income in which the amount is to be taken into account, and up to the end of the year in which the tax obligation ceaceais to be expired.

§ 19 C. If, in a pension agreement referred to in Section 19 A, it is determined that the annual pension provision of an employee should constitute a certain amount or a percentage of the end wages, the income must be increased if the fixed amount or percentage of the final salary laid down in the pension agreement at the end of the year 5 years preceding the end of the year in which the tax is ceaned has increased during the five-year period. The income shall be increased for the income in which the flat-rate amounts or the percentage are increased by an amount corresponding to the capitalised value of the increase in the pension provision. The capitalised value shall be performed at the end of the income concerned and calculated on the basis of the basic rate of the pension fund or insurance company where the scheme is established.

Paragraph 2. For the purposes of paragraph 1. Paragraph 1 shall be disregarded from the increase in the pension provision which has been agreed prior to the 5-year period or the following of collective agreements. The corresponding increases resulting from the amendment or amendment of pension regulations where the change comprises more than 10 persons shall be disregarded.

Paragraph 3. Where a person during the five-year period has been included in a pension scheme referred to in paragraph 1, 1, increase the income of the year in which the recording has been made, with an amount corresponding to the capitalised value of the pension case.

Paragraph 4. The entry shall be increased only by the rules laid down in paragraph 1. 1-3, to the extent that the pension issue is in the percentage of the final salary, the percentage of the final salary exceeds 2%. times the number of years a person has been covered by the pension agreement.

Paragraph 5. § 19 B, paragraph 1. 6 shall apply mutatis mutis.

Paragraph 6. The tax minister may lay down rules on the participation of pension funds and insurance undertakings, etc., in the calculation of the amounts referred to in paragraph 1. One and three.

§ 19 D. If a person at any time during the preceding 5 years prior to the tax-duty termination, cf. section 19 A-19 C, has been the main shareholder of a company, the rules shall apply in 3. and 4. Act. for pension payments and so on by this company. As the main shareholder, a person who is alone or with them in the section 4 (4) of the stock market of shares shall be deemed to be one of them. 2, mentioned persons or companies, etc., shall be the owner of at least 25%. of the shares or more than 50%. of the voting value in the company. The provisions of section 19 A-19 C shall apply to the year in which the tax obligation expiates and the 9 preceding revenue (10-year period). The end of the year 10 years preceding the year in which the tax obligation expiates will replace the end of the year five years preceding the year in which the tax obligation ceaceais to be paid.

Paragraph 2. For persons who, at any time in the past five years, prior to the tax-duty termination have owned parties in an anpartcompany, paragraph 1 shall apply to the provisions of paragraph 1. 1 corresponding use.

§ 19 E. Tax management and tax administration may, in whole or in part, exempt income tax duties in accordance with section 19 to 19 D, if special circumstances are therefore to be taken.

Paragraph 2. Where a person ' s taxable income has been increased in accordance with the rules in section 19 B and 19 C and will be the disbursing from the pension scheme in question subsequently under Danish taxation, the benefits provided may be deducted from income for the income of the income of the year ; taxable payments arising from the pension scheme. If the payment of the pensions or taxable payments from the pension scheme in question is increasing, the excess increase in payments may be deducently deduccated from the payment of Danish taxation from the pension scheme in the following countries : income. The benefits can only be transferred to deductions in a later income, to the extent that they are not able to be spatial in taxable income or taxable payments from the pension scheme in an earlier income.

20. The taxable income shall be counted as :

1) Pension from a pension scheme with ongoing payments. However, the granting of benefits from insurance covered by Article 5 shall be only income taxable only if they are paid to insured themselves or by virtue of a preferential treatment to the spouse, the spouse or the same person or his or his or his or his or her husband ; Life heirs of less than 24 years or life heirs, the life heirs of the stepchildren or the life heirs of the stepchildren under 24 years.

2) Payments from an insurance or ratesaving in pensioners to insured or account gardens even in accordance with the conditions for payment and payment of rates by the death of the persons concerned or the accounts of the accounts in the case of payment of instalments or accounts of accounts of the accounts, where the rates are to be made ; in the form of a beneficiary ' s spouse, the spouse, the spouse or the living heirs of the person under the age of 24 or the life-heirs of the person being claimed under 24 years of life or the life heirs of the person who is claimed during the age of 24.

3) Ongoing payments from an index scheme to the interested party themselves.

4) Pension from a pension scheme with ongoing payments and payments from an insurance or ratehouse savings in the owner's waived or divorced spouse when the spouses belong to the spouse in the power of change by the change of the " joint settlement ", and pensions from a pension scheme with ongoing payments to the death of any beneficiary after the death of the spouse, cf. ~ 30 (5)) 2.

5) Payments from a capital insurance or savings income in retirement purposes covered by Section 20 A.

Paragraph 2. Rates paid out from an insurance covered by Article 9 (1). 1, in accordance with the terms of the policy on the installment of payment, are income taxable, regardless of whether the payment is made to anyone other than those referred to in paragraph 1. 1, no. 2, mentioned persons. The same applies to ongoing benefits under an insurance covered by Section 7.

Paragraph 3. The part of the instalments of an interest rate in pension funds which had to be derived from payments made before the beginning of the income resulting from the tax rate of the tax year 1955/56 should not be taken into account for the taxable person ; income, but the insurance is, to the extent it originators from the aforementioned payments, income taxable under Section 53.

Paragraph 4. The part of payments from pension schemes referred to in paragraph 1. 1 which corresponds to payments on the scheme, as provided for in Article 55 (1). in the case of a point, proof that the taxable income of the owner or account holder has not been wholly or partially deducted from the country or the expulsion of this country or abroad shall not be included in the taxable income.

Paragraph 5. The tax minister may lay down detailed rules on the part of the payment which, in accordance with paragraph 1, of the payment shall be made. Four is exempt from tax.

Paragraph 6. Have a person taxable according to the provisions of a double-tax agreement in Denmark, in accordance with the provisions of a double-tax agreement, in Denmark, in accordance with the provisions of a Member State of the European Union, in accordance with the provisions of a third country in the territory of the EU/EEA, a statement corresponding to the tax authorities of another Member State. the declaration referred to in section 15 C (3). 1, no. Paragraph 3 (a) shall apply to taxation in accordance with paragraph 1. 1 the section 33 (3) of the body. 1, the corresponding use of income tax paid to this State under the declaration.

§ 20 A. In connection with the owner's retention of leave to childcare, cf. Law on child care law allows the State at the job centre to allow a capital insurance or savings income to be suspended in full or in part.

Paragraph 2. The Employment Minister shall lay down detailed rules for the administration of the scheme, including rules for the calculation of the amount of the amount payable under paragraph 1. 1.

§ 21. Where an income of the employers of an employee has been paid by a pension fund, more amounts than those laid down in section 16 (3) shall be used. 1, for capital insurance in pension purposes, savings in pension or contribution, as referred to in section 29 A (3). 2, for the worker, the excess amount shall be included in the inventory of the income of the worker ' s taxable income for the income concerned as a personal income. Where the employee ' s personal income is possible after the increase in 1. Act. Negative, the equivalent share of the deposits must also be taken into account at the income statement. In the calculation of the payments after 2. Act. shall be suspended from deposits which are to be taken into account at the income statement after 1. Act.

Paragraph 2. In an income of an employee's employers, greater amounts may be paid than in section 16 (3). 2, in the interest rate of interest, rateinsurance or interest savings in the retirement party of the employee, the excess amount shall be included in the inventory of the income of the worker ' s taxable income for the income concerned as a personal income.

Paragraph 3. Where a person has been paid in section 19 (1), THREE, ONE. a point shall be deemed to be such amounts for the application of paragraph 1. 1 and 2 for the papayout of the person ' s employer.

§ 21 A. Amounts paid to a capital insurance or savings income in retirement and which cannot be deducted from the inventory of the taxable income, cf. Section 18 (2). TWO, ONE. and 6. a pktor, or which shall be included in the inventory of the taxable income, cf. Section 19 (1). ONE, THREE. pkt., and section 21 (1). Paragraph 1 may be repaid or transferred to another system covered by Chapter 1, except for old-age savings, age insurance and supplementary sums referred to in Section 29 A (3). 1, without this being regarded as a taxable payment. Payment or transfer of amounts may take place in the same income in which payment has been made or later revenue. A transfer after 1. Act. have effect on the income in which payment of capital insurance and so on 1. and 3. Act. the corresponding application shall apply to the cases referred to in section 18 (2). TWO, THREE. and 4. Act. For the calculation of the excess amount after paragraph 18 (2), TWO, FOUR. rectangle, dissent from personal income which is not taxable to Denmark or where the tax law in accordance with the provisions of a double-tax agreement falls to a foreign state, the Faroe Islands or Greenland.

Paragraph 2. Amounts paid to a ratehouse insurance in pension or savings income for pensioners or in a heated interest rate, which cannot be deducted from the statement of the taxable income, cf. Section 18 (2). TWO, TWO. a pktor, or which shall be included in the inventory of the taxable income, cf. Section 21 (1). 2, may be repaid or transferred to another system covered by Chapter 1, except for old-age savings, age insurance and supplementary sums referred to in Section 29 A (3). 1, without this being regarded as a taxable payment. A transfer after 1. Act. have effect on the income in which payment has been made on ryan insurance and so on.

Paragraph 3. Where the payments are made, etc., as referred to in paragraph 1, In the case of cancellation of the scheme, an amount equal to the payment and so on shall be reimbursed for the payment, etc., with interest payments in the income concerned. The accrued interest paid by duty-free shall not exceed 500 kr.

Paragraph 4. Repayment shall be made at the request of the owner of the scheme. If there has been any tax correction of the amount in question before the request for repayment, the tax may be repaid in customs and tax administration.

Paragraph 5. The tax minister may lay down detailed rules on the obligation to notify the pensionable institution of payment and payment in accordance with paragraph 1. 1-4.

§ 21 B. (The case).

§ 22. In the case of the owner of one or more pension schemes covered by § 15 A total, an amount exceeds the amount which, according to section 15 A (3), is included ; 6 may be paid, a refund of the excess amount shall not be deemed to be a taxable payment in accordance with section 29 (5). 1.

Paragraph 2. The tax minister lays down detailed rules for the recovery.

§ 22 A. Preparations and contributions to a scheme covered by Section 15 B, which cannot be deducted from the inventory of the taxable income, cf. Section 15 B (3). 6, or which must be taken into account in the calculation of the taxable income, cf. Section 19 (1). ONE, FIVE. PC may be repaid without this being considered to be a taxable payment. Repayment shall be made at the request of the owner of the scheme. If there has been any tax correction of the amount in question before the request for repayment, the tax may be repaid to the governmental customs and tax authorities. The owner of the scheme may also choose to transfer the amount to another scheme covered by Chapter 1 with effect on the income from which the amount has not been deducted from the inventory of the taxable income, or where the amount has been shred. shall be taken into account in the calculation of the income of the taxable income.

Paragraph 2. The tax minister may lay down detailed rules concerning the reporting obligation for pensionable establishments in respect of the amount paid and the refund and payment provided for in paragraph 1. 1.

§ 22 B. Where an agreement has been reached on a pension scheme and the assured or account holder resigned from this Agreement pursuant to the Act of Certain Consumer Agreements § 17 or the Act on Insurance Agreements § 34 i, the amount received shall be considered a refund on the amount received ; not as a taxable payment, nor is the right of deduction or the suspension of the contribution or premiums to the pension scheme.

Paragraph 2. The tax minister may lay down detailed rules on the obligation to notify the pensionable institution of the amount paid and the amount recovered in accordance with paragraph 1. 1.

-23. The income of an employer ' s taxable income shall be treated as amounts of which the person concerned shall be paid to one of Chapter 1 of a worker employed by the person concerned, with amounts paid to the employed person. In addition, in the case of an income from the employer ' s taxable income, amounts paid to one of Chapter 1 of the person concerned shall be treated as a spouse or coexist in the areas referred to in section 19 (1). THREE, ONE. the case referred to in the case of the person concerned, with amounts paid to the employed person, where the amount of the amount to be treated as a cost to the employer by the employer is then present, whether it is a continuous contribution ; or a dispositional contribution, deductible from the deduction of the taxable income for the income to which the expenditure relates. The same shall apply to amounts paid to a former employee ' s pension scheme covered by Chapter 1, and amounts paid to the death of an employed in the insurance of spouse or pension pension, the pension or the pension ; Child pension after paragraph 2, no. 4.

§ 24. In the calculation of an employer's taxable income, amounts may be included which may be attributed to him pursuant to a reservation as referred to in section 17 (3). 1, no. One to six, when the employer knows the taxable income tax deducted its payments to the scheme.

Chapter 3

Tax

Capital Insurance and savings in pension and old-age savings, age insurance and additional disposi-sum

§ 25. 2) Capital insurance in pensionable and savings income in pensionable jets is a tax of 40%.

1) in the payment of the owner after the pension age has been reached, and by the payment at the lower retirement age, which may have been approved by the Treasure of the Skate, but within 15 years of the date of retirement, or first policeday, cf. however, section 26 (3). 1,

2) in the case of disbursements due to permanent employability, which have been established after the establishment of the capital insurance or savings in retirement, and which, according to the Social Security Act, entitles the owner to be used for early retirement, or which, means the owner is at the highest or intermediate early retirement age after the first 1. In January 2003, applicable law in the field of social security law, or which entitles the owner to obtain the insurance money in accordance with the policy provisions relating to the payment on invalidity,

3) when payment to the owner, due to a permanent reduction in functional capacity, prior to the establishment of the capital insurance or savings in the retirement party, if the owner at the time of the establishment of the capital insurance or the savings in pensioners received invalidity allowance in accordance with section 6 (4). Amendment No 4. 285 of 25. April 2001 on the amendment of Social Security Act and other laws. (Pre-early retirement),

4) in the case of payment to the owner, when, in the case of the establishment of the capital insurance or the savings in the retirement party, an life-threatening disease has occurred ;

5) in the payment of invalidity sum as referred to in section 10 (1). 2, and section 12 (3). 2,

6) by payment after the death of the owner,

7) 15 years after the owner of the pension age or first policeday,

8) in the case of a disbursement of a separated or divorced spouse or any beneficiary after his death, when the capital insurer or the savings in the retirement party is endured to the spouse in accordance with section 30 (5). 2, cf. ~ 30 (5)) 3, no. 1 or 2, and shall be paid in accordance with the terms of payment, or

9) for transfer, including conversion to an age insurance covered by § 10 A or old-age savings covered by § 12 A, cf. paragraph 3-5.

Paragraph 2. The tax minister shall lay down detailed rules on sickness as referred to in paragraph 1. 1, no. 4.

Paragraph 3. For transfer, including conversion, as referred to in paragraph 1. 1, no. 9, the amount of the amount transferred or converted is paid by special bonuements associated with the scheme and a proportionate share of the undivided funds associated with the scheme. For the purposes of undivided funds, life assurance undertakings and transverse pension funds for collective bonus potential are understood, undivided collective special bonus provision and cumulative value adjustment, cf. the law of financial activities. For the purposes of undivided funds, the company pension funds are understood to be collectively bonus potential, cf. law on the supervision of company pension funds. For the purposes of undivided means, the life assurance undertakings, etc., which are indigenous abroad, in Greenland or in the Faroe Islands, and which carry out operations in this country through a firm operating facility, cf. § 3, nr. 2, all types of provisions and so on for the benefit of the pension entitlements which are not part of the amount being transferred or converted, cf. 1. Act. In the case of life assurance undertakings, etc., which provide schemes covered by section 15 C, will find 4. Act. equivalent use. Life insurance companies, etc. as mentioned in 4. and 5. Act. shall make an accounting provision of the technical provisions for the said schemes. By the count of 1. Act. of the amount transferred, including converted, and of special bonus provisions attached to the scheme, tax on the Year of the Year of the Year of the Pension Taxation Act, 4, 4 (4) (a) and (5) at the time of transfer, including the conversion, from the conversion.

Paragraph 4. The proportionate share of the undivided funds associated with the scheme shall be calculated as the undivided funds multiplied by the relationship between the transferred or converted depot in accordance with the provisions of the scheme. the section 4 (4) of the boarding of the Pension of Pension Act. 2, and the aggregate depots for all insurance and so on in the life assurance undertaking, etc., which have undivided funds associated with it, cf. Three. Act. and paragraph 5. In the calculation of the tax base of the proportionate share of collective bonus potential in life assurance undertakings and transverse pension funds, the life assurance undertaking and the other than one or more contribution groups shall be divided into one or more contribution groups ; reported to the Financial supervision, cf. the law of financial activities. The proportionate share of the collective bonus potential of the transverse pension funds and the life assurance companies associated with the scheme shall be calculated as collectively bonus potential belonging to the individual contribution group multiplied by the relationship between it ; transferred or converted word depot, cf. the section 4 (4) of the boarding of the Pension of Pension Act. 2, and the total depots for all reassurances and so on in the particular account group. The undivided resources shall be discharged at the earliest, the calendar month in which the transfer, including the conversion, shall be made, and no later than the transfer, including the conversion, in accordance with the conversion, cf. however, paragraph 1 5.

Paragraph 5. In the calculation of the levy of the proportionate share of the cumulative value adjustment, the life assurance undertaking shall divide the life assurance undertaking in one or more interest groups as notified to the Financial supervision, cf. the law of financial activities. By way of derogation from paragraph 5, the levy on the proportionate share of cumulative value adjustments shall be made. 1 an amount equal to the difference between the life assurance undertaking and so on immediately accumulated value adjustment before the charge of the amount transferred or converted into the individual Interest Group, and the life assurance undertaking and so on accumulated ; value adjustment immediately after the amount of the amount transferred or converted into the interest group in question. The tax as mentioned in 2. Act. however, may not amount to a smaller amount than the difference between the life assurance undertaking and so on immediately accumulated value adjustment before the charge of the amount transferred or converted into the individual interest group and the life assurance undertaking and so on. cumulative value adjustment immediately after the amount of the amount transferred or converted into the Interest Group in question, where the charge of the amount transferred or converted by the accumulation of the accumulated value adjustment had been adjusted ; proportionally distributed to the individual interest parts of the scheme. Is the fee as mentioned in 2. Act. less than 0 kr. in the individual interest group, the levy shall be fixed as set out in 2. Act. to 0 kr.

§ 25 A. Payments etc. from age savings and age insurance shall be imposed in the payments referred to in section 25 (3). 1, no. This is not a tax and should not be included in the calculation of the taxable income, either.

Paragraph 2. Payments and other payments which correspond to payments which have been wholly or partially deductimant or suspended for abroad shall be subject to the payment in paragraph 25 (3). 1, no. 1 8, mentioned a tax of 40%. In the case of partial payment from a scheme, the payment shall be considered to be mainly payments for which payments abroad have been whole or partial deduction of deduction or suspension.

Paragraph 3. Tax-free payment in accordance with paragraph 1. Paragraph 1 of the section in section 25 (1). 1, no. One, the situation in which the Skate has approved a lower retirement age than the retirement age and where the payment is made before the time of the date of the retirement age, only once. When the payment of age savings and age insurance and parts thereof before the owner reaches the age of retirement age, tax shall be calculated in accordance with section 28 (5). 2, unless one of the conditions laid down in section 25 (3). 1, no. Two-eight, come true.

Paragraph 4. Tax-free payment in accordance with paragraph 1. 1 in the sections referred to in section 25 (3). 1, no. In the case of situations, two or three or four situations may only take place once. For the subsequent payment of age savings and age insurance, tax shall be calculated in accordance with section 28 (5). 2, unless one of the conditions laid down in section 25 (3). 1 have been fulfilled. The conditions in section 25 (3). 1, no. In this respect only if there is another disease, the deterioration of a lasting reduction in the ability of the functional or permanent reduction of the function of the second cause other than those which gave rise to tax and duty-free shall be considered to be fulfilled in this respect only. the payment of age insurance and old-age aring after 1. PC or, if the conditions for the payment of the age insurance or age savings concerned have not been previously met. This applies either to the payment in accordance with paragraph 1. 1 has been made in cf. § 25, paragraph. 1, no. Two, three or four.

Paragraph 5. Convince the total premiums and contributions to an age insurance, age savings and that part of the annual contribution of a pension fund, which shall be used to finance additional disposable sums, as mentioned in Section 29 A (1). 1, the threshold as referred to in section 16 (1). ONE, ONE. PC, a charge of 20% shall be paid. by the amount of the amounts paid. cf. however, paragraph 1 6. Section 38 shall not apply to the levy as referred to in 1. Act.

Paragraph 6. In the revenue of the income resulting from the amount of revenue, the amount of the threshold has been paid above the threshold as specified in paragraph 1. 5 may be transferred to a pension scheme covered by Chapter 1, with the exception of age insurance, old-age savings and additional disposium of the amount of the amount paid to a pension scheme. A levy shall be paid for 4%. of the amount transferred. The transfer shall have effect on the revenue resulting from the payment of the amount of the threshold as specified in paragraph 1. 5.

SECTION 26. When payment is made to the owner after the retirement age has been reached, the owner may require the tax to be calculated in place of the calculation after paragraph 28.

Paragraph 2. Tax calculation after paragraph 25 (1). 1, no. 1, where the Tax Council has approved a lower retirement age than the pension payment age and where the tax calculation occurs before the time of the date of the retirement age, only one time can be found. In the case of subsequent payment of capital insurance and savings in pensionable ages and parts thereof before the owner reaches the age of retirement, tax shall be calculated after Article 28, unless at least one of the conditions in section 25 (5). 1, no. Two-eight, come true.

Paragraph 3. Tax calculation after paragraph 25 (1). 1, no. 2, 3 or 4 shall only take place once. In the case of the subsequent payment of capital insurance and savings in pension purposes, tax shall be calculated according to section 28 unless one of the conditions in section 25 (5) is to be calculated. 1 have been fulfilled. The conditions in section 25 (3). 1, no. In this respect only, if there is another disease, the deterioration of a permanent reduction in the ability to reduce the function of the second cause other than that which caused tax correction to be made in the case of another disease, the deterioration of a permanent reduction in the ability of the function or the permanent reduction in the function of the functional capacity. of capital insurance and savings in retirement age after 1. or, if the conditions for the payment of the capital insurance or savings in the pension, have not previously been met. This applies, whether the tax correction has been made in accordance with section 25 (2). 1, no. Two, three or four.

Paragraph 4. If the payment is only part of the scheme, then this proportion shall be considered to be derived from a later contribution or a premium.

§ 26 A. 2) If the policy or account has been created before 1. In January 1980, the tax will be replied to in accordance with section 25 (40%) of the part of the payment, etc., which are derived from payments that fall after 31. In December 1979, the time after this day, the tax of the other part of the payment is due to be due to the other part of the payment, i.e. the total value of the policy or account per number ; 31. In December 1979, it amounts to 25 pct.cf. however, section 27 (2). 1, no. 2-5. As a payment to capital insurance in pension purposes, the addition of premium reserves shall also be considered as a result of 31. In December 1979 and bonuses, which relate to the period after 31. December 1979. As payment to a savings income in pension purposes, interest shall also be deposits after 31. In December 1979, after this date, yields falling after 31 are due. December 1979, profit gained after 31. In December 1979, in the case of the introduction or sale of transferable securities, the sale of the drawing rights, the encoding of the winding-up of liquidation, as well as the el.equation. , as well as the exchange rate of transferable securities after 31. December 1979. The provisions of 2. and 3. Act. does not mean that a charge of the levy shall be paid after the 31. In December 1979, amounts derived from an employed person ' s own payments before 1. January 1972.

Paragraph 2. The amount of which 40% shall be paid. in accordance with paragraph 1. 1, shall be dissolved as the difference between the payment and the value of the policy or account. 31. December 1979. In the case of capital insurance in retirement purposes, the said value shall be counted as a premium reserve. 31. December 1979 and bonuses relating to the time to and by 31. December 1979. In the case of savings in pensionable jets, the value per 31. In December 1979, deposits and interest on the time before 1. 1 January 1980 and the exchange rate of securities per year ; 31. December 1979. However, the inventory shall be counted at least at least 75.

Paragraph 3. The tax minister may lay down detailed rules on the calculation of the amounts referred to in paragraph 1. One and two.

§ 27. 2) For a policy or account covered by sections 11 or 13, the following special rules apply to it in section 26 A (3). 1, the said part of the payment which does not originalm from deposits and so on after 31. December 1979 :

1) For the application of section 25 (1). 1, no. 7, the end of the work force after the seventy of 70. This year, instead of the worker ' s 70. year or first policeday thereafter.

2) If the scheme is created before 1. In January 1958, only tax of the part of the payment resulting from the increase in payments shall be paid from the payment referred to in section 11 (4). Article 13 (2) and 13 (3) Two, in time 1. 1 January 1972-31. December 1979. The tax is 25%.

3) A police policy or account as mentioned in paragraph 1. 2 may be of an employed person who has deprived his position of the employer concerned before the 60. this year, within three months of the resignation of the levy, the tax correction shall be added after ~ 25 compared with paragraph 27 (3). 1, no. 2.

4) If the scheme is created in time 1. January 1958-31. December 1971, the tax will be answered by 25%. For the calculation of 25%, the levy shall be suspended from the part of the payment and so on which originate from the worker ' s own deposits before 1. In January 1972, including amounts which, according to the earlier rules in tax terms, are equate with the employee's own payments.

5) In the payment of a policy or account referred to in no. 4 to a female worker at the end of the work relationship because of the conclusion of a marriage, a tax shall be replied to in section 25, in conjunction with paragraph 27 (1). 1, no. 4.

Paragraph 2. For the calculation of a tax after paragraph 25, for a scheme created after the entry into force of the law, and to which, after section 41, amounts of money from a police or account referred to in paragraph 41 have been transferred as referred to in paragraph 1. 1, no. The rules shall apply in paragraph 4. 1, no. 4, on the part of the down payment resulting from the amount of the transferred amount.

§ 28. 2) In the case of payment from a capital insurance or savings in the case of retirement in cases not covered by Article 20 (2), 1, no. 5, or § § 25 and 27, will be replied to a levy of 52%. by the amount paid.

Paragraph 2. In the case of payment from an old-age savings and age insurance in cases not covered by § 25 A, a levy shall be paid 20%. by the amount paid. For the payment referred to in 1. Act. a charge of 60% shall be paid for the payment of a levy of 60% of the payment or age insurance for which abroad has been wholly or partially deductied or removed from the payment of the payment of the payment. the amount of the payment corresponding to such payments. In the case of payment after the death of the previous owner, the levy as referred to in 2 is made up. Act. 40%, however. In the case of partial payment from a scheme, the payment shall be considered to be mainly payments for which payments abroad have been whole or partial deduction of deduction or suspension.

Pension schemes with ongoing payments, rateinsurance in pensioners, in pension and index schemes for payment periods

§ 29. 2) For payments not covered by § 20 or § § 29 A-C, from a pension scheme with ongoing payments or from a ratehouse insurance or savings income in retirement, a 60% fee is replied to. of the amount paid, cf. 2. 4. Act. In the payment of additional one-time benefits, the levy as referred to in 1 is the same. Act. 52%. In the case of payment after the death of the previous owner, the levy as referred to in 1 is made up. and 2. Act. 40%. 3. Act. shall apply by analogous to payment as referred to in section 17 (3). 1, no. 8, for companies, funds and associations, etc., which are taxable according to company tax law or the fund-tax law. For payments not covered by section 20, from an index scheme, including the payment of indefensible on an index scheme, which has been repealed as a result of the death of the owner, a charge of 40% shall be replied to. by the amount paid. In the payment of an additional disposium which is not covered by Section 29 A, a levy of 20 pct;, cf. Seven. and 8. Act. In payment of the death of the former owner, the payment as referred to in 6 is the payment. Act. tax-and duty-free. § 28, paragraph 1. TWO, TWO, FOUR. PC shall apply by analogy in the case of the payment of the additional one-off sum as mentioned in 6. in the case of which abroad has been whole or partial deduction or the suspension right of the deposits.

Paragraph 2. If the right to the payments from a pension fund, etc., which is subject to section 2, no. 4, or Section 6, from an insurance covered by Section 5, or from a rateinsurance or ratesaving in retirement, a person does not belong to a person who is not earnings taxable by payments in accordance with section 20 (4). 1, no. 1, 2 and 4, or if such a right is preserved by a person after the income tax required by the person concerned after paragraph 20 is dropped, a 40% levy will be replied to. the amount of the amount which, at the time of the acquisition or loss of income tax, may have been paid to the person concerned in the case of termination of the scheme, possibly by the capital value of the free-policy or the like.

Paragraph 3. In the withdrawal of an insurance covered by Section 2 (2), 4, or section 7, or in the conversion of a pension scheme in a pension fund covered by Section 2 (2). 4, or section 7, for a one-time payout payment is paid a 40% fee. by the amount paid, provided that the current benefits granted to the owner or member of the pension fund at the time of payment in accordance with the pension fund would not exceed a minimum of 9 700 kr. (2010 levels) per year, cf. however, paragraph 1 4. The amount of the basic amount shall be adjusted according to the 20 of the person tax. The provision in 1. Act. shall apply only to pension schemes created in the context of a function.

Paragraph 4. The rules of paragraph 1. 3 shall apply only to payments that are made after the insured or member has reached the pension age, unless lower the age limit is approved by the Treasure of the Defeer, and by payments that are after the insured or the payment ; The member has been granted disability pension.

§ 29 A. 2) In the payment of additional one-time benefits from a pension fund covered by Section 2 (2). 4, or section 7, is a charge of 40%%. by the amounts paid. This also applies to the transfer or conversion to an additional one-off sum, cf. paragraph 3-5. The payment of additional dispossures from the abode mentioned pension funds is tax free and tax-free. § 25 A, paragraph 1 2, shall apply mutatis mutias to the payment of additional disposi-sum as referred to in 3. in the case of which abroad has been whole or partial deduction or the suspension right of the deposits. 1. and 3. Act. shall apply only when payments are made after the Member has reached retirement age, unless lower the age limit has been approved by the Tax Council, and by payments that are made after the member has been awarded an invalidity pension ; or an life-threatening disease has occurred with the Member.

Paragraph 2. The tax minister shall lay down detailed rules on sickness as referred to in paragraph 1. ONE, FIVE. Act.

Paragraph 3. For transfer, including conversion, as referred to in paragraph 1. ONE, TWO. ., a charge shall be paid for the amount transferred or converted, for special bonuements associated with the additional one-time allowance and a proportionate share of the funds undivided to the additional disposance allowance. For the purposes of undivided funds, cross-boarding pension funds are understood to collectively bonus potential, undivided collective special bonus provision and cumulative value adjustment, cf. the law of financial activities. For the purposes of undivided funds, the company pension funds are understood to be collectively bonus potential, cf. law on the supervision of company pension funds. For the purposes of undivided funds, pension funds belonging abroad in Greenland or the Faroe Islands are understood to be based on a firm operating facility in the country of Greenland or the Faroe Islands, cf. § 3, nr. 2, all types of provisions and so on for the benefit of the pension entitlements which are not part of the amount being transferred or converted, cf. 1. Act. For pension funds providing additional one-time services, section 15 C, will find 4. Act. equivalent use. Retirement boxes, as mentioned in 4. and 5. Act. shall make an accounting provision of the technical provisions for the said schemes. By the count of 1. Act. of the amount transferred, including converted, and of special bonus provisions attached to the scheme, tax on the Year of the Year of the Year of the Pension Taxation Act, section 4, 4 (4) and (5) at the time of transfer, including conversion, from the date of conversion, and from the date of conversion.

Paragraph 4. The proportional share of the undivided funds associated with the additional one-time allowance shall be calculated as the undivided funds multiplied by the relationship between the transferred or converted additional one-night supply depot, cf. the section 4 (4) of the boarding of the Pension of Pension Act. 2, and the total depots for all insurance and so on in the pension fund, etc., which have undivided funds associated with it, cf. Three. Act. and paragraph For the calculation of the tax base of the proportionate share of the collective bonus potential, the transverse pension funds shall be divided into one or more contribution groups as notified to the Financial supervision, cf. the law of financial activities. The proportionate share of the collective bonus potential of the transverse pension funds associated with the additional one time is calculated as a collective bonus potential belonging to the individual contribution group multiplied by the relationship between the transferred or converted additional one-time supply depot, cf. the section 4 (4) of the boarding of the Pension of Pension Act. 2, and the total depots for all reassurances and so on in the particular account group. The undivided resources shall be discharged at the earliest, the calendar month in which the transfer, including the conversion, shall be made, and no later than the transfer, including the conversion, in accordance with the conversion, cf. however, paragraph 1 5.

Paragraph 5. In the calculation of the charge of the proportionate share of the cumulative value adjustment, the transverse pension funds shall be divided into one or more interest groups as notified to the Financial supervision referred to in the Financial Regulation, cf. the law of financial activities. By way of derogation from paragraph 5, the levy on the proportionate share of cumulative value adjustments shall be made. 1 an amount equal to the difference between the accumulated value adjustment of the pension as immediately prior to a charge of the amount transferred or converted into the individual Interest Group, and the cumulative value adjustment of the pension rate immediately after charge of the amount transferred or converted into the interest group in question. The tax as mentioned in 2. Act. may not, however, constitute a smaller amount than the difference between the ' s and so on cumulative value adjustment immediately before the charge of the amount transferred or converted into the individual Interest Group, and the cumulative value adjustment of the pension rate ; immediately after the amount of the amount transferred or converted into the Interest Group in question, where the charge of the amount transferred or converted by the accumulation of the accumulated value adjustment was prorated on the basis of the amount of the interest group, individual interest parts of the scheme. Is the fee as mentioned in 2. Act. less than 0 kr. in the individual interest group, the levy shall be fixed as set out in 2. Act. to 0 kr.

§ 29 B. For the payment of the following amounts of one-off amounts, the levy shall be 40% :

1) Capitalized disposi-sum, which shall be paid in accordance with section 9 (4). ONE, THREE. pkt., and sections 11, 11 a, 12 and 13 in the Labor Market Supplementary Pension Act,

2) the amount of a disposi-paid after paragraph 14 (b), Paragraph 1, and section 14 e (1). 1 in the Act of the Labor Market Supplementary Pension ; and

3) any one-off amounts paid after paragraph 33 c (3) ; 4 and 8, section 33 d, paragraph 1. (3) and (5) and section 33 e (s), Two, in the Social Security Act.

§ 29 C. In the payment of invalidity sum as referred to in Article 8 (3), 2, section 11 A, paragraph. 4, is being given a tax of 40%. by the amount paid.

§ 29 D. In the payment of the Special Pension savings after paragraph 17 j (i) (i). 2, in the Labor Market's Supplementary Pension Act, a levy of 35% shall be replied to. of the part of the payment that does not exceed DKK 15,000. Of that part of the payment that exceeds 15,000 kris, a 50% levy will be replied to.

Provisions common to the levy

-$30. 2) Where transfer or other transfers to own or pant, and other arrangements, etc., resulting in a pension scheme with ongoing payments or a ratehouse insurance or savings income in retirement age no longer satisfies the conditions of : in Chapter 1, a charge of 60% shall be replied to. the amount which, at the time of the enacting arrangements, etc. could have been paid out in the end of the scheme, possibly by the capital value of a free policy or similar, cf. however, section 30 B. The same charge will be answered when changing the payment terms for a rateinsurance or ratesaving in retirement after after the agreed time for the first payment, cf. 4. 6. 6. Act. However, the time of payment, the length of the payment period and the balance of payments, will be changed until the first instalment of the first instalment takes place. After the first installment of the first instalment, the policyholder may extend the payment period to the account holder and change the termines for each installment payment. In addition, the person paid by the installer of the installer or rateinsurance may in the case of the debtor ' s death by the insurance holder ' s death, extend the payment period and change the termines for the individual installments payments. In addition, the account holder may also be the person to whom the installer in the case of the account of the account holder is paid, select a different payment procedure, cf. § 11 A, paragraph 1 2. for the arrangements referred to in 4. 6. Act. may change the original selected terminatees for each installments payment only in the form of change to monthly or quarterly work terminates. However, the operation and so on after the death of the previous owner is, however, the levy shall be 40%. by the taxable amount. Tax response is 60%. in the case of a change in payment terms for a pension scheme with ongoing payments after the first payment. However, the terminals for the individual payments of the pension scheme with ongoing payments may be amended and the payment period for a related life will be extended with effect from the beginning of the first calendar year. 7. Act. shall apply by analog; 9. Act. shall not apply where the payment of a lifetime of old-age pensions is suspended in full or in part, in the case of intoxical intoxisions. In terms of arrangements, etcetera, as mentioned in 1. Act. an index system will be replied to a 40% levy. the amount which, at the time of the arrangements, etc. could have been paid out in the end of the scheme. 1. Act. the corresponding use shall apply to transfers from an account in the Expense Fund ' s Veterinary Fund, which are not included in section 41 (1). 1, no. 8, cf. Section 7 a in the Law of the Salary beneficiaries ' Fund for the Fund. In the event of transfer or other transfer to own or pant and by other arrangements, etc. resulting in a capital assurance, savings in pension or supplementary provision no longer satisfies the conditions of Chapter 1, a payment of a payment of the payment of the payment of the payment of the payment of the payment of the payment of the payment of the payment of the payment of the Tax of 52%. the amount which, at the time of the enacting arrangements, etc. could have been paid out in the end of the scheme, possibly by the capital value of a free policy or similar, cf. however, section 30 B. Upon transfer or other transfer to own or pant and by dispositions and so on, resulting in a scheme covered by sections 10 A or 12 A or a supplementary sum no longer satisfies the conditions of Chapter 1, a payment shall be paid ; Tax of 20%. the amount which, at the time of the arrangements, etc., may have been paid in the end of the scheme, cf. However, § 30 B.

Paragraph 2. The rules of paragraph 1. Paragraph 1 shall not apply in cases covered by section 16 f (1). 2, no. 3, in the law of the legal effects of the marriage or on the ensuing of a spouse, in the changeover of the common living or the settlement of boonings. After the unloading, the prenup becomes self-reliant by the chargeable part of the exceding part.

Paragraph 3. For the following paragraph : 2 unloaded parts shall not be deemed to be a taxable disposition if the spouse carries out the following arrangements :

1) Inserts favoured by the rules of this Act.

2) In relation to section 18 and 19, the owner of the tender part shall not be taken into account in the declaration of the payment of the spouses in relation to the payment of the conjugating of the spouse ' s tax-taxable income.

3) Income at the encoding as the insured and the owner or the account holder in relation to the ennived part.

Paragraph 4. For dispositions covered by paragraph 1, 3, no. 2 and 3 shall be deemed to be the ennitive part of the spouse. If the spouse enters the owner in relation to section 18, the spouse shall make any payments that are proportionately equivalent to the payments so far on the part of the excedable part. The spouse shall enter into the agreed payment period and the 10-year deducted period after paragraph 18 (3). 4. The spouse has only deductible from the rules in section 18 for own payments. The previous owner (s) of the previous owner (s) after Section 18 is not affected by the encoding. The rules of paragraph 1. Paragraph 1 shall not be used for the transition of a survivor interest to a divorced spouse free from the rules laid down in the law on the preservation of the exclusive right of the exclusive right of the exclusive right of separation and divorce.

Paragraph 6. The rules of paragraph 1. Paragraph 1 shall not apply to the sale of securities or drawing rights which fall within the savings of a pension or savings income in retirement purposes if the amount of the amount is placed in accordance with section 11 A (3). 1, no. 2, and section 12 (3). 1, no. 1.

Paragraph 7. If the enacting or transfer relates only to part of the system and an end of the period for the payment of the fee, cf. § 38, paragraph. 1, a self-employed policy or account will be established for the remaining part, the tax shall be calculated only by the amount, the enceptions and so on.

Paragraph 8. The taxable person, cf. § 38, paragraph. 1, ensure that the insurance undertaking, bank or savings, etc. are subject to the enceptions, etc., within one month, cf. However, § 30 B.

Niner. 9. A decision by the Financial Supervisory Authority or a similar supervisory authority in a country within the European Union or any other country to which the Community has concluded agreement on the financial sphere to take a life assurance undertaking ; the insurer or pension provision of retired folklore during administration is not considered to be a disposition, etc. resulting in a pension scheme with ongoing payments, insurance, age insurance or one ; capital insurance no longer meets the conditions laid down in Chapter 1.

§ 30 A. In the cases of pool loans, the amount of cash deposits may not be taxable or income tax, for the owner of the scheme may be transferred from the deposits account to the monetary institution of amounts corresponding to a negative return on the pulve. As a pool of loans, a loan shall be deemed to be rewritten on the basis of the deposit of securities which are separated from other securities belonging to the financial institution concerned.

$30 B. When an account gardens with a savings income in the retirement jeep or in a savings income in the retirement jet is to own 25%. or more of the share capital of a stock or liability company whose shares or parties are not traded on a regulated market or a multilateral trading facility, the account holder must within three months after the date of ownership of the shares ; has exceeded the percentage limit, reduce the ownership share to less than 25%. or acquire all shares of the shares in question, or to the parties concerned in the separate depot for free money. Acquires the stock options, etc. for free funds, must be obtained from the maximum amount of either the amount purchased by the pensioner, or the value at the time they are deflected from the pension scheme. For the diapture of the shares and so on to third parties, paragraph shall be refused. 7 equivalent use. The accounts of the accounts holder ' s ownership share shall apply mutatis mucis to the section 4 of the accounts holder. In the case of the calculation of the ownership share, account is taken of the account holder indirectly by a limited-in-command or limited-in-command company, which savings in a savings income in pension or savings in the retirement party has been placed in. If the account holder does not reduce the owner's share to less than 25% by the time limit, or acquire the shares in question or to the parties concerned for free funds, the account holder shall immediately notify the institution of the financial institution of the overrun. The rules in section 30, paragraph 1. Article 1 (1) shall apply mutatis muted to the amount of the scheme to be applied to the capital shares located in a company referred to in 1. a point and which could have been paid through the removal of the scheme. If a change is made to the ownership of a limited-in-command or limited-in-command company, so that the ownership of an account holder with a savings income in pension or savings in retirement jets is going to be 25%. or more, within three months of the overrun, the account holder shall reduce its ownership share to less than 25%. The accounts of the accounts holder ' s ownership share shall apply mutatis mucis to the section 4 of the accounts holder. If the owner has not been reduced, the account holder shall, after the expiry of the 3-month deadline, notify this to the institution of the financial institution. ~ 30 (5)) Paragraph 1 shall apply mutatis mutias to the amount in the scheme, which may be attributed to the proportion of the in-command or in the case of the in-command or in the case of the botman, and which could have been paid through the removal of the scheme

Paragraph 2. In the case of the account holder not before the expiry of the period referred to in section 30 of the Pension of Pension Act, information on the values referred to in Article 15 (3) shall be provided for in the Pension Act of the Pension Act. 7, find the rules in section 30 (3). Paragraph 1 shall accordingly apply mutatis muted to the amount of the scheme to be entered in a company referred to in paragraph 1. ONE, ONE. a point and which could have been paid through the removal of the scheme. In the case of the account holder not before the end of the period referred to in section 30 of the Pension of Pension Act, Section 30 of the Pension Act of the Pension Act of Article 16 shall apply to the rules in section 30 (3). 1 the corresponding use of the amount in the scheme, which may be attributed to the percentage of the in-command or in the in command or in the case of the botman, and which could have been disburshed in the removal of the scheme.

Paragraph 3. Does the total value of the rates of interest and savings in pension funds in the financial institution, except for the part of the savings that have been placed in a shareand anpartundertaking referred to in paragraph 1, shall be that : ONE, ONE. pkt., shares of a limited-in-command and limited-command company, cf. paragraph One to less than $350,000. the 31. In December, the account holder shall, within three months of this time, either affirm the shares and the parties, shares in the Commodity Company, or the Company, or acquire the shares and shares of the Commodity Company, and The bodiatribe of free means. In the case of the account holder not before the closing date, the shareholders and the parties, shares in the Commodity Company, and in the Commodity Company, or acquires the shares and shares of the Commodity Company and in the Commodity Company, and in the case of a free enterprise, means the account holder shall immediately notify the institution of the financial institution. The rules in section 30, paragraph 1. Paragraph 1 shall apply mutatis muted to the amount of the scheme to be entered in a company referred to in paragraph 1. ONE, ONE. pkt., in the bodi-tactie company and in the case of the botman, and who could have been paid out in the case of cancellation of the scheme.

Paragraph 4. If a limited-in-command or limited-in-command company, which has been placed on a savings income in pension or savings in pension purposes, investment in assets other than those laid down by the Financial Authority, the account holder must within three months of this. time shall ensure that the ship-or-command company or the botator dispose of these assets. If the dispose does not occur before the deadline, the account holder shall immediately notify the institution of the financial institution accordingly. The rules in section 30, paragraph 1. Paragraph 1 shall apply mutatis mutias to the amount of the scheme which may be applied to the fund or in the case of the botator or in the case of the botator.

Paragraph 5. Undertakes an insurance claim in contravention of the conditions for approval after section 15 C (1). 3, within three months of the application, the policyholder must reduce the ownership share in the company and so on to less than 25%. and of the pension scheme, immovable property with rights of use, discounts or dispositioning rights, shares, etc., which have as a purpose or as one of its purpose to provide rights of use, discounts, etc. in the company and so on, and shares in a personal-driven company owned by the policyholder. Instead of taking stock and so on in a company and so on, which is intended or as one of its purpose to provide rights of use, discounts, or similar. in the company and so on, the right to use, etc. in the company and so on shall be terminated.

Paragraph 6. Acquires the policyholder in accordance with paragraph 1. 5 shares and so on for free means must be obtained for the highest amount of either the amount purchased by the pensioner, or the value at the time they are deflected from the pension scheme. Acquisitive property with rights of use, discounts or dispositioning rights associated with free means must be obtained for the highest amount of either the amount purchased by the fixed property ; the pensioner, or the time of departure.

Paragraph 7. Upon the abstention of assets to third parties in accordance with paragraph 1, 5 shall find section 29 (3). 1 shall apply mutatis muted to the difference between the value of the asset used at the time when the pension scheme was placed in that asset, and the value at the time the asset is taken out of : the pension scheme, when the latter value is the lowest of the two values.

Paragraph 8. If the time limit for paragraph 1 Section 30, paragraph 30, shall not be complied with. 1, the corresponding use of the amount of the pension scheme, which may be attributing to the applications in assets which do not comply with the conditions laid down in section 15 C (1). 3 and which may have been paid out at the end of the period for the removal of the scheme.

Niner. 9. Paragraph 1-4 shall apply mutatis muctis to old age savings. Paragk 5 to 8 shall apply mutatis muctis to age insurance.

§ 31. The rules in section 30 are also applied to changes in a pension scheme, policy or account covered by section 7, section 9, section 11 or Article 13, unless the change is compatible with the general conditions of the law for a scheme of the species in question.

§ 32. The part of payments from pension schemes corresponding to payments made to the scheme as taxable in accordance with Chapter 3 may prove that the balance of the owner or account holder ' s taxable income has not been complete or partially ; in this country or abroad, there will be no tax on the country or the disposal of the waiver or the disposal of the country of suspension.

Paragraph 2. However, if the scheme has been created prior to the entry into force of the law and the owner has not been fully taxable at any time during the arrangements, a tax is not required, in the extent that the payment or the scheme ' s value originates from deposits which : prior to entry into force of the law.

Paragraph 3. Paragraph 1 shall not apply to age insurance, old-age savings and additional dispositions or for transfers or conversions into age insurance, age savings and additional dispositions.

Paragraph 4. The tax minister may lay down detailed rules on the part of the payment which, in accordance with paragraph 1, of the payment shall be made. 1 is exempt from tax.

§ 33. The amount of the amounts paid to an employer in accordance with a reservation as referred to in paragraph 17 (2) shall not be paid. 1, no. Article 1 (7) or, in the case of arrangements for the entry into force of the Act, Section 3 of the tax on interest-rate insurance and so forth, in accordance with a reservation which is compatible with the rules laid down in that Act.

§ 33 A. 2) If the scheme was created before the 1. In January 1972, the levy shall be calculated in 60%. after paragraph 29 (2), ONE, ONE. pkt., or section 30 (3). ONE, ONE. and 2. PC and the levy of 52%. after paragraph 28 (2), Paragraph 1, section 29, paragraph. ONE, TWO. pkt., or section 30 (3). 1, 15. pkton, of the part of the down payment or the value derived from deposits falling after 31. December 1971. For the rest of the down payment or the value is in section 34.

Paragraph 2. If the scheme was created before the 1. In January 1980, the levy shall be calculated on 40%. after paragraph 29 (2), ONE, TWO. and 4. pkt., section 29, paragraph. 2 and 3, section 29 A, sections 29 C or § 30 (3). ONE, FOUR. and 5. pkton, of the part of the payment or the value derived from deposits and interest-rate write-offs and so on, which occurred after 31. In December 1979, it is about time after that date. The tax of the part of the payment or the value that originators from deposits that fell into the period of 1. 1 January 1972, and with the 31 st. December 1979, it's 35%. For the rest of the down payment or the value is in section 34.

Paragraph 3. In the calculation of paragraph 1, 1 or 2, section 26 A (3) shall be found. ONE, TWO. and 3. pkt., and paragraph. 2 and 3, corresponding use. However, in the use of section 26 A (3), capital insurance is disregarded in the application of Section 26 A (3). ONE, TWO. pkt., from increment of prizes and so on for an employee's own payment before 1. January 1972. For pension schemes with ongoing payments and on repayment periods in retirement, the number of premiums from the premium shall be suspended and so on concerning the payments in section 34 (4). Two, mentioned deposits. In the case of schemes in pension funds, the value of the scheme may be provided by 31. In December 1979, the value of the drawback compensation given by the member of the statutes of the pension provision would have been entitled to exit by the Member State of the Pension. 31. December 1979.

Paragraph 4. Tax calculation after section 28, section 29 (4). ONE, ONE. or 2. pkt., section 29, paragraph. 2 or 3, § 29 A, § 29 C, or § 30 (3). ONE, THREE. and 4. provisions for a pension scheme to which, after paragraph 41, amounts of money transferred from another pension scheme referred to in paragraph 1. The rules shall apply in paragraphs 1, 2 or 3 respectively. 1, 2 or 3 of the amount of the payment or taxable amount resulting from the amount of the transferred amount.

§ 34. 2) If a tax liability is entered in accordance with section 28, 29, 29 A, 29 C, 30 and 31 for a system created before 1. In January 1972, the tax will be replied to in section 33 A (a). ONE, TWO. pkt., and paragraph. TWO, THREE. pkt., mentioned part of the payment, etc., which are derived from deposits which occurred before 1. January 1972, in accordance with the provisions of paragraph 1. 2-5. If the payment or the terms and arrangements are concerned only part of the scheme, then this proportion shall be considered to be deduct from subsequent contributions or premiums.

Paragraph 2. For pension schemes with ongoing payments and on interest payments in pension purposes, the part of the payment or the value derived from deposits which fall before the beginning of the income fall before the beginning of the income are due to be discontinued from that part of the payment or the value resulting from payments due to the payment of payments made prior to the beginning of the income for which it is due ; Tax employment tax year 1955-56. Of the other part of the payment or the value obtained from contributions and premiums, which occurred before 1. January 1972, the tax will be answered by 25%.

Paragraph 3. Capital insurance in pensioners shall be expelled from that part of the payment or the value derived from the worker ' s own contributions and premiums, which fell before 1. In the case of January 1972, including amounts which, under the current rules of taxation, are equate to the worker's own payments. Of the other part of the payment or the value obtained from contributions and premiums, which occurred before 1. January 1972, the tax will be answered by 25%.

Paragraph 4. Of savings in pensionable jets, the tax will be answered by 60%. of the down payment or the value. However, in the amount of which the tax will be replied to in one or several years prior to the entry into force of the law, the amount of the levy is a deduction which amounts to the sum of the amount of the worker ' s annual contribution has exceeded 350. DKK

Paragraph 5. The index systems will be replied to the tax with 25%. of the part of the payment or the value derived from contributions and premiums, which have occurred before 1. January 1972.

Paragraph 6. For the purpose of charging in accordance with section 28, 29, 29 A, 29 C, 30 or 31 for a pension scheme to which ECU 41 has been transferred from a different pension scheme referred to in paragraph 1. The rules shall be applied in accordance with paragraph 1, 2, 3 or 4 respectively. The amount of the payment or taxable amount resulting from the resulting amount shall be 1, 2, 3 or 4 of that part of the payment or taxable amount.

$35. Where a tax obligation is entered in accordance with section 29 to 31 for the entire scheme in question and has been made of capital deposits or premium or contributions paid by depreciation over a number of years as referred to in section 18 (2). 3 5, depart from the taxable amount of the amount of the deposit or the premium, etc., for which the waiver is suspended in section 18 (2). SEVEN, TWO. Act.

Paragraph 2. The provision in paragraph 1 shall be 1 shall also be applied to previously accepted capital deposits with depreciation over a number of years as referred to in section 64, with the unwritten capital deposits deducted in that amount, of which the levy shall be deducted in accordance with section 34 (4). 2 is calculated by 25%.

§ 36. Before the tax calculation is calculated, the taxable amount shall be rounded down to the nearest chronosum that can be divided by 100. If the amount is less than 100 kris, no tax will be replied to.

Paragraph 2. Payment and levying of a levy subject to this law shall be paid and only the whole amount shall be paid.

§ 37. Where a tax obligation is entered, the scheme shall no longer be considered to be covered by Chapter 1. Where the taxable person shall be taxable in section 25, section 26 (4). Paragraph 1, 2 or 3, section 28, section 29 or § 30 (3). 7, covering only part of the value of the scheme, shall be valid only for the corresponding part of the scheme. 1. and 2. Act. shall apply by analogous to payments, etc., as referred to in section 25 A. 1. Act. does not apply to the conversion of a capital pension after paragraph 25 (1). 1, no. 9, or when converting an additional one-time allowance after Section 29 A (3). ONE, TWO. Act.

§ 38. 3) Where the duty of duty comes as a result of a payment, the obligation shall be paid to the person or persons who are entitled to the payment in accordance with the pension scheme or the insurance claim. however, paragraph 1 6. When the duty bound comes in other cases, the taxable person shall be liable to the payment, or those who would be entitled to the payment if the scheme had been suspended at this time. The insurance undertaking or the authority concerned, the pension fund, bank, savings or other institution shall be withholding the tax and shall deposit it to the treasury before three working days after the insurance company, etc., has, paid out the taxable benefit. Where the taxable person is not subject to a payment, the insurance undertaking or the authority, the pension fund, bank, savings or other institution, shall withhold the levy and deposit it to the treasury before 1 ; the month after the insurance company and so on have become aware of the taxable person. The taxable notification shall be given to the subject of payment of the deposit.

Paragraph 2. The tax minister shall lay down detailed rules for the payment of the levy, including rules on the information to be communicated to the central customs and tax administration for the purposes of the inventory of the tax base, and the form in which : this information must be provided.

Paragraph 3. Where the payment does not take place within the time limit referred to in paragraph 1, Paragraph 1 shall pay a monthly interest rate of interest to the interest rate fixed in accordance with section 7 (3). 2, in the Act on the levying of taxes and duties, etc., with a percentage of 0,8 percentage points per. started month from the time of the last timely payment.

Paragraph 4. The insurance company, etc., which fails to fulfil its duty to withhold the tax or to hold this in too low amounts, is immediately liable to the treasury for payment of a non-sum, unless the insurance undertaking, and so on proof that it has not shown negligence in the application of the provisions of this law, the insurance company, etc., shall be liable to the treasury for the payment of the amount of detainees.

Paragraph 5. The rules on the legislation on penalties for non-proper tax return and so on shall apply mutatis muctis to information supplied to the tax calculation, including information given to insurance undertakings, financial institutions and so on.

Paragraph 6. The tax as referred to in section 25 (1). 4 and 5, cf. § 25, paragraph. THREE, TWO, FOUR. pkt., and section 29 A (3). 4 and 5, cf. § 29 A, paragraph 1 THREE, TWO, FOUR. pkton, the life insurance company and so on which transfers, including converts, the system or the additional one-time allowance. The life assurance undertaking, etc., shall not be less than 31. May after the end of the calendar year in which the transfer, including the conversion, shall be a total statement to the customs and tax administration of the tax base for the levy referred to in section 25 (5). 4 and 5, cf. § 25, paragraph. THREE, TWO, FOUR. pkt., and section 29 A (3). 4 and 5, cf. § 29 A, paragraph 1 THREE, TWO, FOUR. a point and of the levy for the calendar year mentioned. The tax shall be paid at the same time as the submission of the inventory. Parags 2 and 3 shall apply mutatis muctis.

§ 39. Tax management and tax administration shall supervise the tax calculation after paragraph 38.

Paragraph 2. A tax calculation after paragraph 38 may not later than three months from the date of receipt of the decision to customs and tax administration.

Paragraph 3. Where a complaint entails repayment of the tax, tax-free compensation shall be granted equivalent to interest in accordance with section 7 (4). 2, on the levying of taxes and levies, etc., with a percentage of 0,4 percentage points per. started month from the time of payment.

§ 40. (The case).

§ 40 A. If a tax obligation is entered in section 25-29, section 29 A, § 29 B, sections 29 C or § 30 (3). 1 and the taxable full taxable for the Faroe Islands at the time of the duty of excise duties shall be allocated between Denmark and the Faroe Islands in accordance with the rules laid down in paragraph 1. Two or three. However, if the taxable person is fully taxable to Denmark and the Faroe Islands at the time of the withdrawal of duty, only the distribution shall be redistributed in accordance with paragraph 1. 2 if the person is the resident of the Faroe Islands, in accordance with the provisions of the double-tax agreement between Denmark and the Faroe Islands. The amount of the tax allocated to the Faroe Islands in accordance with paragraph 1. 2 or paragraph 1. Three, fall in the Faroe mass.

Paragraph 2. The total tax shall be distributed relative to the period during which the taxable person has been fully taxable in Denmark and the Faroe Islands respectively. Where the taxable person has been fully taxable for a period of time, both Denmark and the Faroe Islands, this period during the total allocation shall be attached to that part of the kingdom where the taxable person was established in accordance with the provisions of the Denmark and the Faroe Islands have signed a double tax agreement. If the taxable person has not been fully taxable for the Denmark or Faeroe period, this period shall be given to Denmark as a whole.

Paragraph 3. The tax minister lays down rules on the administration of the scheme.

Transfer

§ 41. Transfer of an entire scheme or a partial transfer of an insurance or a pension agreement or similar that was not in force at the end of 1982, cf. section 10 of the Pension of Pension Taxation Act, or a savings scheme not covered by the abovementioned statutory section 10 (1). 1, to another existing or newly created arrangement for the same person or a spouse after deflection to this pursuant to section 30 (3). 2, is not treated like out-and payment, cf. however, paragraph 1 9 if the transfer occurs :

1) between pension schemes with continuous payments other than related life interest,

2) from a ratehouse insurance in retirement, in a pension or interest rate for pension purposes, or related litirets to a pension scheme with ongoing payments except for a related life interest, cf. however, paragraph 1 8,

3) from a rate of interest in pension funds in retirement, in a pension or interest rate for a different interest rate for a pension, in a pension, in a pension, in a pension or interest rate, which has been created after the entry into force of the law, cf. however, paragraph 1 8, unless only one of the pension schemes is covered by § 15 A or there is a transfer after the first payment from one of the schemes, cf. however, paragraph 1 10,

4) from a capital insurance or savings income in retirement, to a pension scheme with ongoing payments,

5) from a capital insurance or savings income in retirement purposes to another capital insurance or savings in retirement, which has been created after the entry into force of the law ;

6) from a capital insurance or savings income in the retirement interest to a ratehouse insurance or savings income in the retirement interest, cf. however, paragraph 1 8,

7) from an account in the Payday Fund of the Payday Fund, cf. Section 7 a of the Law on the Fund for the Salary beneficiaries, for a pension or savings income in retirement purposes, to a capital insurance or savings income in retirement, created after the entry into force of the law or to a permanent pension scheme, payments, or

8) from that part of a pension scheme with ongoing payments covered by § 2, nr. 4, or section 7, which is made up of an additional one-time allowance, to a capital insurance in the retirement party when the transfer takes place as part of a transfer of pension accounts in accordance with Chapter 8 of the Limit for the supervision of the company pension funds, as part of a pension scheme, in the context of a pension ; the transfer of stock in accordance with the Act of section 204 to 206 or as part of a concentration, as referred to in the section 13 H of corporate tax.

Paragraph 2. The same applies to the transfer of an index scheme from an insurance undertaking to another or from a financial institution and so on to another, to the extent that such transfers may be carried out in accordance with the rules laid down by the Finance Minister.

Paragraph 3. The transfer of amounts from a scheme to a different system shall be treated regardless of paragraph 1. 1 not as an out-and deposit if the transfer is effec;

1) in the case of insurance, which alone will be paid in the event of the death or invalidity of the death or invalidity ;

2) to a pension scheme in a new employment relationship when, in accordance with law, statutes or similar rules, there is only provision for the transfer of part of a scheme ;

3) from a scheme of part of the contribution of the year, premiums and deposits to another scheme in accordance with paragraph 1. 1,

4) between the arrangements referred to in paragraph 1. 1, no. 2, 4 or 6 of the income in which the arrangements are paid out. It is a condition that the capital insurance or savings income in pensionable payments are fully paid out in the said income and that the payment of instalments or savings in pension schemes and pension schemes of ongoing payments shall be paid in the same amount, the said income.

Paragraph 4. In the transfer of amounts from one scheme to another in accordance with paragraph 1. In the case of 1, 2 or 3, the first part shall be considered to be derived from the contributions or premiums paid by the most recently paid contributions.

Paragraph 5. Transfer from a pension scheme with ongoing payments, from a pension or savings income in retirement purposes, from a capital insurance or savings income into a retirement party to an arrangement for the same person established after the Staff Regulations are set up, Officials of the European Communities shall not be treated as a basis for payment or payment. The same shall apply to the reverse amount of the amount of the interest paid and bonus and so on to a system for the same person covered by paragraph 1. 1, no. 1.

Paragraph 6. The payment of deduction from the Community ' s pension scheme shall be paid in the part of the compensation resulting from the amount of the interest paid and bonus, etc., to the Danish State. The amount of the money paid may be transferred to a pension scheme covered by paragraph 1. 1, no. 1, or paid after deduction of a tax. The tax amounts to 60%. regardless of the time of payment. However, in the case of payment after the death of the previous owner, the levy shall be 40%. by the amount paid. The amount referred to in 1. Act. is paid to the Danish State, encompament by the Danish State to the person concerned until the transfer or payment, cf. 2. pkton, with the interest rate at all times for the national deposits of the national bank.

Paragraph 7. The provisions of section 38 and 39 on the question of whom the taxable person shall be responsible for the use of the provisions of the draft etc. shall apply mutatis mutations where the amount is paid in accordance with paragraph 1. The tax minister shall lay down detailed rules on the payment of the amount in accordance with paragraph 1. Six shall be done. The tax minister also lays down provisions on which the authority should lodge a complaint against tax calculation.

Paragraph 8. Paragraph 1, no. 2, shall not apply where the transfer is carried out from an insurance or a savings income in pensioners covered by Section 15 B. For installments and ratesavings in the boarding party covered by section 15 B, paragraph 15 (b) shall apply. 1, no. 3, solely in the case of a transfer of a whole scheme of 15 B for a newly created system covered by § 15 B. Stk. 1, nr. 6, shall not apply where transfer to a rateinsurance or a savings income in retirement age, which is covered by Section 15 B.

Niner. 9. Paragraph 1 shall not apply where the payment in connection with the transfer to a scheme covered by Chapter 1, cf. Section 15 C is a foreign tax beneficiary abroad. Paragraph 1 shall not also apply to a transfer to a scheme covered by Section 15 D.

Paragraph 10. Transfer in accordance with paragraph 1. 1, no. 3, from a ratehouse in pension purposes, a savings income in pensionable jets or a related life interest during payment can be made to another rate of insurance in pension purposes in retirement, in a pension or in-interest rate of interest in pensionable jets or related life interest rates ; payment, provided that the last payment from the system to which the transfer is to occur, will not be agreed upon during the calendar year in which the last payment from the transferred scheme would have been carried out. Transfer as mentioned in 1. Act. an arrangement which is not in the payment scheme may be made to another payment scheme, provided that the last payment from the system to which the transfer is made is not to be effected during the calendar year in which the last payment is made in the calendar year in which the payment is made ; that any scheme would have been possible. On transfer as mentioned in 1. and 2. Act. the last payment may not be agreed at an earlier time than the date on which the last payment from the system to which the transfer is made, otherwise it was agreed to. The new installments or current benefits shall be calculated with effect from the beginning of the first calendar year. On transfer as mentioned in 1. Act. the termines for each of the payments originally selected in the transferred scheme may be changed to monthly or quarterly payments. For transfer to a retirement fund in pension purposes, section 11 A (3) shall be found. 2, similar application. Until the start of the next calendar year, the terminals and size of the existing payments have been retained. In the case of partial transfer, they are distributed at the time of transfer agreed to payments for the calendar year in which the transfer has taken place, proportionate between the system from which the transfer has been made, and the system in which the transfer has been carried out on the basis of : the proportionate share of the value at the time of transfer.

§ 41 A. Partial or partial transfer of old-age savings, age insurance or additional disposium to another age savings, age insurance or additional disposium of the same account holder, etc., or a spouse after unloading to this one in accordance with to section 30 (1). 2 is not treated like out-and payment. This is a condition of partial transfer after 1. ptangle that the age savings, the age insurance or the supplementary sum shall not contain savings made before the end of 1982, cf. the Pension of the Pension of Pension Act, section 10.

Paragraph 2. Partial or partial transfer, including the conversion of a capital insurance in the retirement party covered by § 10 or a savings in the retirement party covered by section 12 to an age insurance covered by § 10 A or old-age savings covered by § 12 A, will not be treated as a basis for payment, cf. Three. Act. Partial or partial transfer, including the conversion of an additional one time service, cf. Section 29 A, for an additional one-time sum, is not treated as a basis for payment, cf. Three. Act. A transfer, including conversion, as mentioned in 1. or 2. pkt., treated as a payment in relation to section 25 (3). 1, no. 9, Section 29 A, paragraph 1. 1, and § 38. This is a condition of partial transfer, including partial conversion after 1. and 2. ptangle that the capital insurance, the savings in the retirement party or the additional one-time allowance does not contain savings made before the end of 1982, cf. the Pension of the Pension of Pension Act, section 10.

§ 42. The rules in section 41 shall also apply to the possible transfer of pension contributions, etc., in relation to the departure of a position in the state, public school, public school, region or municipality, or withdrawal from a state-supported state, the pension scheme or pension fund covered by § § 2, 6 or 7, to a person from which the employed person has been set up, in accordance with the provisions of the establishment. paragraph 2. Such transfer may not, however, cover amounts which could be paid to the free-disposal of the free workers from the said provisions. The account shall be set up in an institution where the provision of pension schemes under Chapter 1 may be established and which, in the case of the law, is not, by the way, prevented from receiving such deposits.

Paragraph 2. Where an amount contained in a special account is transferred, the amount referred to in paragraph 1 shall be transferred. 1, to a pension scheme with ongoing payments for the account haver, the rules shall apply in section 41. Of other payments from the account, the tax will be replied to by 60%. Furthermore, the same rules apply to savings in retirement.

§ 42 A. In the case of a whole or partial transfer referred to in section 41 or section 41 A of a system for a newly created arrangement for the same person or a spouse after exlosion pursuant to section 30 (3). 2, the age limits shall be maintained for payment. Similarly, transfer to an existing payment system shall apply to the same age limit.

§ 43. A pension scheme with ongoing payments, an insurance or savings savings in pension or capital insurance or savings in pension jets, created by transfer as mentioned in section 41 (1). 1 may, notwithstanding the provisions of section 2, no. 4 (a) and (b), 8 (3). 1, no. 3, section 10 (4). 1, no. 3, section 11 A, paragraph 1. 1, no. 4, and section 12 (3). 1, no. 3, shall be agreed at a time between the transfer and the time when the pension age is reached when the policyholder or the account holder fulfils the terms of the payment of the respective systems for payment before the retirement age is reached ; invalidity, etc.

§ 44. This is a condition for the application of the rules in section 41-43 that no transfer has been entered in the obligation to levy or to have an income tax obligation concerning the amounts transferred.

Chapter 4

Bonus etc.

§ 45. The deduction of taxable income is discharged from the signing of bonus and interest and so on to a system covered by Chapter 1.

Paragraph 2. The same applies to profits and losses in the release or sale of transferable securities, selling of drawing rights, as well as profit and loss due to changes in the stock exchange of securities, the encoding of liquidation, or similar in the case of The securities are part of a savings income in pensionable jets or savings in retirement.

§ 46. The rules laid down in Chapters 2-3 on income tax or the tax of payments and so on shall also apply to amounts derived from bonuses, interest and sales tax and so on.

Paragraph 2. For bonuses that belong to an employer in accordance with a reservation as mentioned in section 17, the rule applies in section 24.

§ 47. From the income tax requirement after section 46 (3). 1, the exception is exempt from payments which fall before the beginning of the income resulting from the tax rate of the tax year 1955-56, to a scheme covered by sections 7 or 9, or from an employed person ' s own deposits before the entry into force of the law to an insurance covered by Section 11.

Chapter 5

§ 48. (The case).

§ 48 A. (The case).

TITLE II

Other pension schemes, insurance, etc.

§ 49. In the calculation of the taxable income for the insured person, the costs of unemployment insurance may be deduciculent. Persons who are taxable by the source tax tenderm section 2, cf. however, however, a tax deduction section 5 A-5 D can only be deductible after 1. Act. in income covered by the source tax tenment section 2 (2). 1, no. 1 or 4, or in unemployment benefits, sickness benefits and maternity benefits covered by the source tax tenment section 2 (4). 1, no. Twelve, and only to the extent that the cost of foreign rules cannot be dedudition from taxation abroad. 2. Act. shall apply mutatis muted to persons falling within the scope of the source tax and in a foreign state, in Greenland or in the Faroe Islands, in accordance with the provisions of a double-tax agreement.

Paragraph 2. In the calculation of the taxable income, the payment from unemployment insurance shall be included in the form of unemployment insurance, cf. However, the section of the body of equal to 30 and 31.

§ 49 A. 3) In the calculation of the taxable income for a member of an unemployment rate, deductory costs may be deductable from the pay compensation scheme, cf. law on unemployment insurance and so on. § 77, paragraph. 4.

Paragraph 2. Of cash payments of contributions paid in accordance with section 77 (a) (a). 2, no. Paragraph 1 (1). 4 and 7. 9, 2. PC, in the law on unemployment insurance and so on, a tax of 30% shall be replied to. of the cash payment.

Paragraph 3. Auntie payments of paid contributions to the post-wage scheme in accordance with section 77 (a) (1). 2, no. 2-4, and paragraph 1. 3, in the law on unemployment insurance and so on, is included in the taxable income. Taxation is taking place with the rate of health care payments after the dollar and the rates of local income tax and income tax on income tax, with the taxable income paid in cash, are included in the taxable income. However, in the case of compensation payments made to and with the income year 2001, the rate of income tax shall be applied in accordance with Section 6, the rate of health contributions after the Danish income tax and the church tax rate of 18 and the rates of local income tax. In the case of taxable taxable tax, tax rates of 168 (c) shall be applied to the taxing percentage according to Section 8 of the person tax, rather than the rate of municipal income tax. The tax minister may lay down detailed rules on the procedure for cash payment of post-wage payments in accordance with this provision.

Paragraph 4. The transfer of post-wage contributions in accordance with section 77 (a) (1). ONE, TWO. in the law on unemployment insurance and so on to a pension scheme covered by Chapter 1, the pension scheme shall not be treated as payment to the pension scheme. For transfer to an age insurance, age savings or additional disposi-sum, a tax of 30% shall be upheld. of the amount transferred.

Paragraph 5. On the transfer of paycheck contributions in accordance with section 77 (a) (1). ONE, TWO. a point, in the law on unemployment insurance and so on to a foreign pension scheme not approved by customs and tax administration after Article 15 C, the amount transferred shall be deducted from the taxable income and shall be subject to the rules laid down in paragraph 1. THREE, TWO, FOUR. Act.

Paragraph 6. Before the Tax calculation shall be calculated after paragraph 1 2 is rounded up to the taxable amount downwards to the nearest chronosum that can be divided by 100. If the amount is less than 100 kris, no tax will be replied to.

Paragraph 7. Tax in accordance with paragraph 1. 2, even though the Member has not been taxable in this country during the period during which the payment of the contributions to the compensation scheme has taken place.

Paragraph 8. Where the duty of duty is subject to a cash payment, the taxable person shall be liable to the person who is liable for the payment of unemployment insurance or those which are entitled to the cash payment of the employment. The levy shall be held at the cash payment and shall be paid to the treasury before three working days following the cash payment. The taxable person shall be informed of the detention. § 38, paragraph. 5, and section 39 shall apply mutatis mutis.

Niner. 9. The tax will fall to the state.

§ 49 B. 3) In the calculation of the taxable income, a person who is enrolled in the Merge Services Scheme may be present in accordance with the provisions of the Merge System. Act on Merge allowance § 4, deduction expenses for contributions to the flexation system, cf. Act on the Merge allowance section 7.

Paragraph 2. Of cash payments of merging contributions, after the grant of early retirement or after death, cf. Section 31 (1). 2, no. Paragraph 1 and paragraph 1. 4, in the Merge of Merging Act, a 30% levy is replied to. of the amount of payment.

Paragraph 3. Cash back payments of contributions to the merging system in accordance with paragraph 31 (3). 2, no. 2-4, and paragraph 1. 3, in the Merge allowance law, is included in the taxable income and the taxation shall be subject to the rules referred to in Section 49 A (1). THREE, TWO, FOUR. Act. The tax minister may lay down detailed rules on the procedure for cash repayment of the flexible contribution of the merging contribution.

Paragraph 4. Transfer of flex allowance contributions after paragraph 31 (3). ONE, TWO. pkt;, in the Act of Merging to a pension scheme covered by Chapter 1, shall not be treated as a payment to the pension scheme. For transfer to an age insurance, age savings or additional disposi-sum, a tax of 30% shall be upheld. of the amount transferred.

Paragraph 5. In the event of a transfer of flexible contribution contributions after paragraph 31 (1), ONE, TWO. pkt;, in the Act of Merging to a foreign pension scheme not approved by customs and tax administration after Article 15 C, the amount transferred shall be deducted from the taxable income and shall be subject to the rules laid down in section 49 A (3). THREE, TWO, FOUR. Act.

Paragraph 6. Before the Tax calculation shall be calculated after paragraph 1 2 is rounded up to the taxable amount downwards to the nearest chronosum that can be divided by 100. If the amount is less than 100 kris, no tax will be replied to.

Paragraph 7. Tax in accordance with paragraph 1. 2, although the subject has not been taxable in this country during the period during which the payment of contributions to the Merge System has taken place.

Paragraph 8. Where the duty of duty is subject to a cash refund, the taxable duty shall be liable to the person who is entitled to receive payment of the cash refund. The levy shall be withheld at the cash refund and shall be paid to the treasury before three working days following the cash return. The taxable person shall be informed of the detention. § 38, paragraph. 5, and section 39 shall apply mutatis mutis.

Niner. 9. The tax will fall to the state.

$50. (The case).

§ 51. In the case of savings and insurance schemes exclusively of age or family services, the tax minister may provide that interest, bonus, yields under the section 16 A of the body of the body, dismains under the section 16 B, winnings and benefits ; losses as referred to in the profit and to the income tax law, as well as the gains and losses resulting from the change in securities of securities, in the case of a savings or insurance scheme, to be excluded from the taxable person ; income.

§ 52. In the case of the inventory of an employer ' s taxable income, a contribution to the aid and support fund may be deduculated if the conditions set out in paragraph 1 are made. 2-4 is fulfilled.

Paragraph 2. The Fund may be designed solely to provide support to persons who have previously been employed in the employer ' s activities, or to the layers of such workers, divorced spouse, in accordance with the conditions laid down in the employer. § 2, nr. 4 (1) (e), children or stepchildren under 24 years.

Paragraph 3. The funds of the Fund shall be provided according to the rules applicable to pension funds subject to the supervision of company pension funds.

Paragraph 4. At least one of the members of the Board of the Fund shall be chosen by and among the company's employees who may benefit from the operation of the Fund.

§ 53. In the case of instalment or disburseful payment of a capital insurance, the insurance event has been taken into account shall be taken into account by the reassurance of the income of the taxable income. The draft shall be discharged in accordance with section 3 to 5 of the Pension Taxation Act and shall be considered in the taxable income as a capital income. The provisions of Article 4 (4) of the Pension of Pension of Pension Act ONE, ONE. and, however, only the difference between the value of the depot on the income year of the income year shall be rectified in accordance with section 4 (2). 3, and the value of the depot of the insurance at the beginning of the income year adjusted in accordance with section 4 (3). 4.

Paragraph 2. The income tax shall be the responsibility of the owner, the beneficiary, or the person responsible for payment of the person or the person who is responsible for the death of the person or the first person to whom the first person is to whom the first pension is justified. Where more than one person is eligible, the disclosed return on yield after the ratio between the units of the person concerned shall be divided by the indebted of the system at the end of the year of the income.

TITLE II A

Commitment taxable pension schemes, insurance and so on.

§ 53 A. The rules of paragraph 1. 2-5 applies to

1) life assurance which is not covered by Chapter 1 ;

2) life assurance that satisfies the conditions laid down in Chapter 1, but where the owner of the insurance in the scheme has been waiving, in accordance with the rules laid down in Title I,

3) pension-box arrangements not covered by Chapter 1 ;

4) the pension scheme satisfying the conditions laid down in Chapter 1, but where the pension is granted, by means of the pension scheme, in accordance with the rules laid down in Title I,

5) sickness and accident insurance, owned by the insured,

6) life insurance covered by no. Paragraph 1, or the pension scheme covered by paragraph 1, 3, but which has been lodged with a guarantee for a pension (pension lore) given to a director or his successor in connection with a employment relationship, as well as guarantee insurance. Equine. who have been set up with a manager or his successor as entitled to benefits from the insurance as a guarantee of a similar promise to the pension,

7) pension scheme established in financial institutions or credit institutions which are not covered by Chapter 1 ;

8) the pension scheme established in the financial institution or credit institution satisfying the conditions laid down in Chapter 1, but where the account holder of the scheme ' s creation has surrendered taxation on the rules laid down in Section I, and

9) pension scheme, which has been approved by customs and tax administration, in accordance with section 15 D, to the extent that the pension scheme is not covered by Section 53 B.

Paragraph 2. Preparations or contributions to pension schemes, etc. as referred to in paragraph 1. 1 may not be deducitable from the deducisation of the taxable income. Preparations and contributions etc. for the securities covered by paragraph 1 shall be subject to the provisions of paragraph 1. 1, no. 6, is deductible from the employer of the income in which the security has been established and subsequent years. Where the taxable income of an employee is calculated, premiums or contributions paid by the employer or a former employer shall be taken into account. In the calculation of the taxable income for a person, the amount of the person concerned shall be paid to a pension scheme, etc. as referred to in paragraph 1, of the person ' s spouse or the consent of the same person. 1 for the period concerned during a period of at least one month in which the spouse or the co-workers of his employer have been sent to work in a foreign state, the Faeroe Islands or Greenland ; and where the person concerned has shared residence with it ; Sent in the foreign state, the Faeroe Islands or Greenland. 3. Act. however, where a premium or contribution to a pension scheme in employment matters falls within the scope of this Title I or II A for the person concerned, if there is a contribution to the payment of premiums or contributions to a pension scheme in employment conditions,

Paragraph 3. In the calculation of the taxable income, the return of pension schemes referred to in paragraph 1 shall be taken into account as referred to in paragraph 1. 1. The taxable duty shall be the responsibility of the owner, the beneficiary, or the person responsible for the death of the person concerned or the person who is responsible for the death of the person or of the first pension entitlement to the payment of or from the scheme. In cases covered by paragraph 1, 1, no. 6, the duty officer shall be incumdable to the director or the person concerned or those who are entitled to the payment of or from the scheme for payment of the person concerned. The yield shall be taken in accordance with section 3-5 of the Pension Taxation Act, cf. Six. Act. The provisions of Article 4 (4) of the Pension of Pension of Pension Act ONE, ONE. and, however, only the difference between the value of the depot on the income year of the income year shall be rectified in accordance with section 4 (2). 3, and the value of the depot of the insurance at the beginning of the income year adjusted in accordance with section 4 (3). 4. If the pensionable provider does not terminate the yield after 4. and 5. point may be dissolved instead of the difference between, on the one hand, the capital value of the income of the income of the income year in the year of the year of the year, and on the other hand, the capital value of the scheme at the beginning of the year, with the addendum to the end of the year of the year of the year payments during the year. The choice between the termination of the yield after 4. and 5. Act. or 6 pkt. are binding on subsequent incomes. In revenue, where the taxman enters or ends, the income year shall be the proportion of the calendar year in which the tax obligation has passed. In the case of a return on a life insurance or a pension scheme, which during the year of the year of income is lodged with a guarantee for a pension (pension lore) given to a director or his successor in connection with one, employment conditions, cf. paragraph 1, no. 6, or where the security has ceased, the value of the depot at the time of the security shall be replaced by the termination, rather than the value of the depot at the start of the income year, respectively. 6. and 7. Act. shall apply by analog; It's after two. Act. more eligible, the disclosed yield after the ratio between the units of the person concerned shall be divided by the indebted of the system at the end of the income year. A negative return on a scheme can only be offset in the income of the income concerned and the positive yield of the same income from the same system as the following income years. A negative return on the issue can only be made to a future income if it cannot be sped out in a positive return on a previous income. Payments from pension schemes, etc., as mentioned in paragraph 1. 1 to cover the tax on the current return are not included in the taxable income. Payment of the amount to cover the tax shall be made no later than the year after the year in which the yield is earned.

Paragraph 4. The health and accident insurance referred to in paragraph 1. 1, no. 5, or guarantees assurances or similar subject to paragraph 1. 1, no. 6, has been exempt from the taxation provided for in paragraph 1. 3. The same applies to life assurance that alone may come to payment in the event of the death, invalidity or life-threatening condition before the agreed expiration time of the insurance if the agreed expiration time is not later than first policeday after the safest of 80. Years.

Paragraph 5. Payments from pension schemes, etc., as mentioned in paragraph 1. 1 to the person group referred to in section 55, 1. and which correspond to payments made to the scheme, which, in the case of the exposition of the owner's taxable income, has been wholly or partially deducted from the country or abroad, to be included in the taxable income. However, payments from schemes corresponding to Danish capital insurance and savings in the retirement party with 75 pctates shall be counted when the payment under the conditions of the scheme is collected after the owner of the pensioner has reached the age of retirement by the owner, by the owner's payment ; invalidity, during the death-threatening condition of the owner or by the owner's death. Taxation after 1. Act. find section 20 (2). 6, corresponding usage. Employers ' payments under a pension scheme, cf. paragraph 1, no. 6, shall not be included in the calculation of the taxable income to the extent that the payments made shall correspond to the security of the security or to the prior security.

Paragraph 6. Notwithstanding paragraph 1 1, no. In the case of paragraph 2 and 4, the establishment of a pension scheme shall not be subject to taxation in accordance with the rules laid down in Title I, the pension scheme receives State aid.

§ 53 B. Notwithstanding section 53 A, the rules shall apply in paragraph 1 4-6 for life assurance as referred to in section 53 A (3). 1, no. 1, pension funds as referred to in Section 53 A (1). 1, no. 3, and sickness and accident insurance referred to in Section 53 A (3). 1, no. 5 if the conditions set out in paragraph 1 are 2 and 3 are fulfilled. Similarly, foreign pension schemes have been established in financial institutions.

Paragraph 2. The Pension Regulation and so on as referred to in paragraph 1. 1 must have been established, while the policyholder or the pension was not taxable according to the source tax rate of § 1, or while the person concerned was taxable according to the source tax tax of § 1, but in accordance with the provisions of a the double-tax agreement was indigenous to a foreign state, on the Faroe Islands or Greenland.

Paragraph 3. All payments to the pension scheme, etc. as referred to in paragraph 1. 1 that have been carried out during the period during which the policy holder or the pension was not taxable to their respective premises in Denmark shall be deducted in a positive tax-taxable income in accordance with the tax laws of the country ; the State where the policy holder or the pension was entitled to the respective home of the deposits at the time of payment or to be made by an employer so that the deposits in accordance with the tax legislation of it were carried out in the case of the payment of the payment of the contract ; State where the policyholder or the pension was entitled, taxable respective premises at the time of payment shall not be included in the calculation of the taxable income of the person concerned.

Paragraph 4. In the case of premiums and contributions to pension schemes, etc. as referred to in paragraph 1. Paragraph 1 shall apply to section 53 A (3). 2.

Paragraph 5. The deduction of the taxable income is removed from the return of pension schemes, etc. as referred to in paragraph 1. 1, including interest and bonuses.

Paragraph 6. Payments from pension schemes, etc., as mentioned in paragraph 1. 1 shall be taken into account in the calculation of the income of the taxable income. However, the payment from schemes corresponding to Danish capital pension schemes with 75 pctment shall be included when the payment under the conditions of the scheme takes place after the payment of the pension age by the owner's invalidity, by the time of entry ; life-threatening sickness with the owner or by the owner's death. Payments shall not be taken into account in the calculation of the taxable income to the extent that they are matched by payments made by the policyholder or the pension person concerned in the period after they were taxable to their respective duties ; the home of Denmark and which has not been deduced by the deductory of the taxable income, cf. paragraph 4 and Section 53 A (3). 2.

§ 53 C. § 53 A, paragraph 1 2 and 3 shall apply mutatis mums or similar provisions to a pension, as referred to in Section 53 A (3), of a pension. 1, no. 6 that are in the assets not covered by the latter provision.

TITLE III

Common provisions on insurance and so on

§ 54. Section 18 concerning the deduction of insurance premiums etc. shall apply only to persons who are fully taxable in this country.

Paragraph 2. The right to deduction after Section 18 and § 49 (4). 1, the owner of the insurance concerned, etc., regardless of who has made the deposit and is limited to due or paid insurance premiums, etc., while the owner is fully taxable in this country.

§ 55. Commit tax obligation in accordance with section 20, section 46, paragraph 1. Paragraph 1, section 49, paragraph. 2, section 53, section 53 A, paragraph 1. paragraphs 2, 3 and 5, and section 53 B (3). 6, the owner of the owner, the beneficiary, the person responsible for the death of the person responsible for the death of the person concerned in accordance with the rules of the policy, etc., shall be entitled to the payments in question, the director or the person concerned or those who, after the period of time, or those responsible for the payment of the goods The manager's death is entitled to the payment of or from the scheme. The income tax in accordance with section 20 (4). 1, no. 4, and section 46 (4). However, the person ' s person ' s or the person ' s person ' s divorcee or the person ' s pension shall be granted or separated from the spouse when the spouse is intended to fall into the spouse in the form of a changeover by the changeover of the parentoid or the death of the spouse in accordance with the policy and so on. for retirement, cf. ~ 30 (5)) 2.

§ 56. Amounts provided by insurance premiums etc. are paid by a person other than the owner of the insurance, etc., shall be taken into account in the inventory of the owner's taxable income. However, this does not apply to services covered by the Act on the charge of the death penalty and presents, the deposits from an employer and so on which are mentioned in section 19, the deposits in which a divorced or divorced spouse is subject to section 30 (3). 3, no. 2, or deposits from funds referred to in section 52 or in the taxation of interest-rate insurance and so on. section 21, to a pension scheme with ongoing payments.

Paragraph 2. The rules of paragraph 1. 1 shall also include benefits in the form of the transfer of property rights to life assurance and so on and the payment of the insurance sum, etc., to a person other than the owner or the person who, according to the rules of the policy, is entitled to those in accordance with the rules of the policy ; payments in question.

Paragraph 3. Has a pension fund as mentioned in section 2, no. 4, cf. section 3, used a part of the paid member contribution to the additional disposi-sum covered by Section 29 A (3). The rules set out in paragraph 1 shall apply to the pension fund with the approval of the Group Life Insurance Fund (Fundone). ONE, ONE. pkt., on the part of the Member contribution, which has been used for the supplementary encurriculum, respectively on the premium for group life insurance. Additional encurriculum shall be treated in accordance with the rules of section 29 A and group life insurance in accordance with the rules in section 53 A.

Paragraph 4. If a professional association is subject to the section 13 of the body of the body of the body, the premiums for life assurance should be borne by the members, the premium shall be taken into account when the Member ' s taxable income is set up. Insurance sums paid after a member ' s death or invalidity shall not be included in the recipient ' s taxable income, provided that the beneficiary is entitled under the terms of the policy and so on.

Paragraph 5. Where an employer and an employee have agreed that an age insurance, old-age insurance or group life assurance that is not deductible, is not part of a pension scheme subject to section 19, the rules shall be applied in paragraph 1. ONE, ONE. pkton, on the payments made to these arrangements. In addition, age insurance shall be treated in accordance with the rules in § 10 A, age savings in accordance with the rules in section 12 A and the group life insurance in accordance with the rules in section 53 A.

Paragraph 6. Where life insurance is transferred, etc. to the safety of a pension scheme (pension), as referred to in Section 53 A (1). 1, no. 6, or Section 53 C, or an already established security for a promise of a pension, shall be counted as the value of the transfer and termination of the asset on account of the security in the taxable income of the person concerned ; the employer concerned shall, respectively, respectively.

TITLE IV

Penalty provisions

§ 57. Penal penalty shall be punished by the person who deliberately or unintentionally negligence

1) fails to fulfil the obligation to withhold the tax,

2) fails to pay back the amount of tax due at the appropriate time,

3) omits to give notification as referred to in section 38 (3). ONE, FIVE. pkt.,

4) is making payment of statutory financing, cf. § 20 A, paragraph 1 1, from capital insurance or savings in retirement purposes, which are not in accordance with a permit as referred to in section 20 A (3). 2,

5) omits the fact that the insurance company and so on shall be subject to notification in a timely manner as referred to in section 30 (3). 8, and section 67 (4). 3,

6) fail to ensure that, in the life assurance undertaking concerned, the amount of the life assurance undertaking, etc., shall not apply to a greater amount than the basic amount referred to in section 16 (3). ONE, ONE. pkt., cf. section 16 (4). ONE, TWO. Act.

Paragraph 2. If the relationship has been committed to evac the tax burden or, incidentally, the sentence may go to prison for a period of one year and six months, unless higher penalties have been inflited on the section 289 of the penal code.

§ 58. The provisions laid down in accordance with the law may be punished in accordance with the provisions laid down in the legislation.

$59. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 60. The search for infringement of the provisions of this Act may be carried out in accordance with the rules of law on search in cases which may lead to the sentence of freedom.

§ 61. If a violation is not to impose higher penalties than fines, customs and tax authorities may indicate that the case may be determined without legal proceedings, provided that he is guilty of the infringement and declares that it is prepared ; within a specified time limit, which may be extended, after application, to pay a fine by the payment.

Paragraph 2. In cases of infringement of this law, which shall be treated administratively in accordance with paragraph 1. 1, find the legal split on paragraph 752 (1). 1, corresponding use. With regard to the provisions of paragraph 1. 1 the said indication shall be that the provision relating to the allocation of the right to be referred to in the Danish Court of Justice shall apply mutatis mutillation.

Paragraph 3. If the fine is timely, or will it be after the adoption or the time of the adoption, the following is being pursued further.

TITLE IV A

Clause

§ 61 A. (The case).

Section V

Entry into force and transitional provisions

§ 62. The law shall enter into force on 1. January 1972.

Paragraph 2. Law on the taxation of interest insurance and so on, cf. Law Order no. 314 of 1. July 1970, revoked.

§ 63. The rules of paragraph 1. 2-4 applies to :

1) pension funds working in this country, but not covered by the legislation on the supervision of pension funds, if they are subject to the entry into force of section 1 (1). 1 (c) on the taxation of interest-rate insurance and so on,

2) savings schemes established in another institution in this country other than a bank or savings bank provided that the entry into force of the law is covered by Section 3 of the tax on interest-rate insurance and so on.

Paragraph 2. The provisions of Title I shall apply with the necessary adaptations to funds derived from deposits before the entry into force of the law to a scheme referred to in paragraph 1. 1. The tax minister may lay down detailed rules on this and to determine that in an institution that does not obtain approval after paragraph 12 (2), it is not the same. 1, before a specified time, tax-grade shall be added according to rules corresponding to § § 25-27, even though the payment has not been made.

Paragraph 3. The provisions of sections 13 and 27 shall also apply to a savings scheme as referred to in paragraph 1. 1 in an institution in which savings in retirement age is approved by the tax minister, in accordance with section 12, nr. 1.

Paragraph 4. The Tax Minister may decide that an existing deduction for payments to a scheme referred to in paragraph 1 shall be subject to the provisions of the tax system. The 1 and the right of the income statement to suspend employers ' contributions to the scheme shall be maintained for a specified period of not more than three years from the date of entry into force of the law. Paragraph 2 shall also apply to funds derived from deposits which are subject to such authorisation.

§ 64. The rules in paragraph 1 (1). 1 (c), on the taxation of interest-rate insurance and so on concerning the depreciation of capital deposits and of premiums or contributions to be replied to over a shorter years than 15 years, shall continue to be applied to payments that fall before the entry into force of this law. However, if the taxable death is dead after the entry into force of the law, the conditions in section 18 (2) shall apply TWO, THREE. pkton, for the longitudinal, the right to continue depreciation rather than the conditions laid down in section 1 (1). 1, point (c), 3. stoned, on the taxation of interest-rate insurance and so on.

Paragraph 2. In the case of payments made before 1. In January 1971, the person concerned may instead of the person referred to in paragraph 1. 1 mentioned depreciation shall choose either to deduction unprinted amounts in the case of the income of the income year 1972 or to distribute deductions over a number of years in accordance with the rules laid down in section 18 (3). 2, so that the depreciation period expires within 15 years of the payment wound.

Paragraph 3. The right of deduction for the remainder shall lapses where the duty of the entire scheme in accordance with the rules laid down in section 29-31 shall be suspended.

§ 65. The rules in section 2 (2). 2, on the taxation of interest-rate insurance and so on concerning depreciation in an employer ' s taxable income of subsidies, in addition to the annual contributions made, continue to be applied to payments made before the entry into force of this Act. However, the employer may instead choose to deduction from the remaining depreciation amounts fully at the income year '1972 income'.

Paragraph 2. The same shall apply to one-time payments and similar to a support fund approved in accordance with section 21 of the tax on interest-rate insurance and so on.

§ 66. Where the rules to date have been entered into force prior to the entry into force of the law, the rules on the taxation of interest-rate insurance etc., sections 6 to 8 and 10, on the calculation of the taxable amount and the calculation and payment of the tax, shall be applied.

Paragraph 2. In the same way, the rules on the taxation of interest-rate insurance and so on, section 9, shall apply to a tax-acquiring effect, where the rules of duty have been entered into force before the entry into force of this law. Where the taxable person is less than six months prior to the entry into force of the law, without any disbursement or tax-acquiring recovery, however, regardless of the provision in Section 44, the taxable person may choose the rules in section 41-43.

§ 67. (The case).

§ 68. The law does not apply to the Faroe Islands and Greenland.

1) This notice contains comments on the entry into force of the laws, which have been adopted in the year 2010-2011 (1). assembly), 2010-2011 (2. assembly), 2011-12 and 2012-13. The comments on the entry into force and transitional provisions for previously adopted amendments to the pension tax law have not been included as a general rule.

2) For the payment of and dispositions of capital pensions and additional one-time benefits in 2013, as well as transfers, including capital pension and supplementary allowance for age insurance, old-age savings or additional disposals of a dispos; in 2013, reduced tax rates shall apply, cf. Section 13 (1). 5-7, in law number. 922 by 18. September 2012, as amended by section 24, nr. Two and three, in the law. 1354 of 21. December 2012, and cf. § 25, paragraph. 11, in law no. 1354 of 21. December 2012.

3) § 38, § 49 A, and § 49 B has been changed at Section 6 of Act No 513 of the seventh. June 2006. The tax minister sets the time of the law into force. The law shall apply to claims that have the due date after the effective date, cf. Section 18 (2). The law has not yet come into force.