Chapter 1	Information to be confidential
Chapter 2	The assessment of the tax base and so on by the transfer of a system between insurance undertakings and so on.
Chapter 3	The exchange of information, etc. on the transfer of arrangements between insurance undertakings and so on.
Chapter 4	Pool schemes for the Penal institutions
Chapter 5	Taxation of the tax base
Chapter 6	Calculation and settlement of taxes
Chapter 7	Cash account of purchase and abstention of the purchase of the purchase
Chapter 8	Documentation requirements for pensionable establishments
Chapter 9	Signature
Chapter 10	Revisor's declaration
Chapter 11	Penalty provisions
Chapter 12	Entry into force into force

Publication of certain rules in the pension tax law

In accordance with paragraph 21 (1), 2, section 22, paragraph. 2, section 23, paragraph. Paragraph 1, section 23 (a), 4, section 31 (3). Paragraph 1 and 3, section 32 (3). 3, in the Pension Taxation Act, cf. Law Order no. 1126 of 10. October 2014, set :

Chapter 1

Information to be confidential

§ 1. Taxable in accordance with Article 1 (1) of the law. 2, and insurance undertakings, etc., which provide pension schemes under the provisions of Article 1 (1) of the Act of Law. 1, must complete and submit in the sections 21 to 24 of the aforementioned schematics as drawn up by the Danish Tax Authority (Danish Tax Authority). The schema can be completed and sent digitally.

Paragraph 2. Insurance undertakings, etc., which provide schemes subject to the provisions of Article 1 (1) of the Act of Law. 1 and which receives the notification from SKAT that they have a resident resident in Greenland, provide SKAT with information on the total pension tax rate tax for the cpr numbers that the insurance company and others are given by SKAT. This information must be provided according to guidelines laid down by SKAT.

Chapter 2

The assessment of the tax base and so on by the transfer of a system between insurance undertakings and so on.

§ 2. The taxable payment shall be carried out between two financial institutions or between a money and pension fund in the period from the 15th. December of the income for the year and with the 22nd. In January of the year after the year of income, the transfer may be effectifully effective from the 23. January the year after the income year.

§ 3. The Pension Institute may remake the choice of the method of fertilizer according to section 4 or 4 of the law in the following situations :

1) In the case of inheritance or purchase of a new stock of customers, where the retiring institution has made the taxable amount of the population more than the one the beneficiary pensionable uses.

2) In the case of concentrations of pensioners, where the merged pensioners have not discharged the taxable amount according to the same method.

3) Upon entry into an insurance management community that makes the calculation basis according to a method other than that used by the pensioner's office prior to entry into the Insurance Management Community.

Chapter 3

The exchange of information, etc. on the transfer of arrangements between insurance undertakings and so on.

§ 4. A scheme shall be transferred to the section 41 of an insurance undertaking, an insurance company, etc., which provides for pension schemes covered by Section 1 (1) of the Pension of Pension. 1, the receiving insurance undertaking and so on shall inform the forgiving insurance company and so on which method it uses to account for the assessment of the taxable income of the pension funds in order to determine whether the forgiving insurance undertaking is to be determined ; etc. shall make a statement of the taxable base, cf. the section 23 (3) of the Pension of Pension Act. FOUR, THREE. pkt., at the time of transition to new method of recovery. The forgiving insurance company and so on shall communicate to the provision such information as to the fact that the receiving insurance company and so on may submit payments after the Danish Pension Taxation Code, section 21-23 a. SKAT may require the information to be passed on to a schedule drawn up by the administration. The schema can be completed and passed digitally.

Paragraph 2. A scheme shall be set up under the provisions of Article 30 (1) of the Pension of Pension Act. 2 and 3, the insurance undertaking, and so on, shall make a breakdown in relation to the agreed release as the ennitive part is considered as originally created by the spouse. SKAT may require the information to be passed on to a schedule drawn up by the administration. The schema can be completed and passed digitally.

§ 5. The insurance company and so on which shall be made by the law in section 21 to 23 a shall also pay taxes with any interest. If a tax rate is changed, additional tax may be paid by the insurance undertaking and so on by the insurance undertaking, in accordance with the law, at the time when the payment is to be made. The repayment of excess amounts of tax in accordance with the provisions of section 3, 4 and 4 of the law may take place with interest to the insurance undertaking and so on which has submitted the inventory.

Paragraph 2. Where taxes are not paid in due time to the giving insurance company, etc., the receiving insurance undertaking, etc., shall pay tax with interest on the demand from SKAT.

Chapter 4

Pool schemes for the Penal institutions

§ 6. A financial institution shall be required for securities in a stock (pool) where the yield forms the basis for interest-rate interest rates on pension savings accounts in accordance with pension tax law. Clause 12 or 13 and a savings account under the pension provision of the Pension Act, section 11 A, 15 A and 15 B, cf. Section 11 A, keep a separate account. It shall show which securities are in the pool at the end of the financial year, including the nominal value of the securities and the curvings at that time.

Paragraph 2. The accounting system shall cover the necessary entries through the financial year to follow the information given in the accounts. Obligation must be referred to by fondcode. Other transferable securities shall be referred to as other unambiguous terms.

Paragraph 3. The rate of the powder shall be the calendar year. For newly created pools, the fiscal period will include the time from the creation to and with the first 31. December.

Paragraph 4. SKAT may, in exceptional circumstances, allow the rules to be laid down in paragraph 1. 3 if the financial period is to be departed

Chapter 5

Taxation of the tax base

§ 7. In the case of the acquisition of debt securities belonging to holders of pension savings accounts, section 12 or 13 of the Pension Act of Title 12 or 13 shall apply to the rules referred to in paragraph 1. 2 and 3 in the calculation of taxable interest rates.

Paragraph 2. When the transfer of bonds includes coupon interest rates (attached coupons), the transfer of interest from the last interest rate shall be calculated at the time of the date of sale (the date of departure) of the seller ' s tax base for the product on which it is received ; the date of departure shall be replaced. In the case of acquisition, interest shall be deducted from the interest of the last interest rate until the date of departure in the buyer's taxable basis for the income where the date of departure is entered. When the transferable securities are in the buyer ' s position on the subsequent interest rate, the entire mortgage rate in the buyer's taxable basis for that income is taken into account where the interest rate will be entered.

Paragraph 3. When the transfer of debt securities does not include coupon interest, the purchaser of the purchaser reimbursed the interest rate from the day of departure until the subsequent interest rate in the taxable income tax base of the seller shall be deducted on the basis of the date on which the date of departure is due ; Incoming. In the subsequent interest rate, the entire mortgage rate in the holder ' s tax base for that product shall be counted as to which the interest rate is to be entered. In the case of acquisition, the amount of interest paid from the rejections shall be counted until the subsequent interest rate in the tax base of the buyer for the income where the date of departure takes place.

§ 8. A financial institution shall set up the tax base for the taxable amount referred to in Article 1 (1) of the Act of Law. 1, during the same account, the arrangements under the same account shall be as one of all the taxable schemes.

Paragraph 2. The Penis Institute shall defraction after the Act of Article 10 (1). 1, during the same account, the arrangements under the same account shall be as one of all the taxable schemes.

Paragraph 3. The Penal Institute shall elect on behalf of the taxable person, on the rules laid down in Article 20 (1) of the law. 3, shall apply.

§ 9. Corrections to an insurance undertaking and so on by the Act of Articles 21, 22, 23 and 23 of a taxable return on the return of the provisions of Articles 3, 4, 4, 5, 6, 7 and 8 may be submitted at least one time in the quarter, respectively. Feb, 1. May, 1. August and 1. In November, a schedule drawn up by the IRS. The schema can be completed and submitted digitally. The schema shall be submitted by 1. May in the fourth year after the end of the year of the year.

Chapter 6

Calculation and settlement of taxes

§ 10. A financial institution shall make up the tax base of the tax base, in accordance with section 8 of all the taxable schemes under the same account of the same account (cooled schemes). The tax is prorated proportionally on the various schemes.

Paragraph 2. Earlier years of unexploited negative taxes can be deducsed in a positive tax after paragraph 1. 1. An untapped negative tax is deductible before deduction of untapped tax from the other tax-based arrangements, cf. Three. Act. If one or more of the tax systems have untapped negative taxes older than the unexploited negative taxes of the scheme, these unused negative taxes are deduccated first. Where more than one of the tax systems has untapped negative taxes from the same income, the unexploited negative taxes of the wordings in question are proportionate to the positive tax of a scheme. If several of the tax systems have been taxed, the deduction is distributed to the unexploited negative taxes proportionately to the positive taxes of the taxed provocabulators.

Paragraph 3. The PengeInstitute calculates deduction according to the 20 for tax paid to a foreign state, the Faeroe Islands or Greenland.

Paragraph 4. Withdrawal of too much paid tax to a foreign state, the Faroe Islands or Greenland is carried out by the financial institution on behalf of the taxable person. The amount of the refund paid shall be paid to the pension savings account to which the recovery is concerned.

§ 11. Insurance companies, etc. may, by payment of tax after the section 23, contradict negative tax on the section 25 of the law.

Paragraph 2. In cases where the total negative tax exceeds the positive tax, the tax may be further resilible according to section 38 of the Pension Code at the time of the time of settlement.

Paragraph 3. The documentation for the counterbalance of the negative tax and balance of the account must be submitted to SKAT on request.

Paragraph 4. The insurance company, etc., shall be responsible to the authorities for amounts contravenes in violation of the law.

Chapter 7

Cash account of purchase and abstention of the purchase of the purchase

§ 12. Acquisition and abstention is converted into cash value. This is done by placing the cash part of the transfer sum together with the curvings of the remainder of the transfer sum.

§ 13. Includes the concurrent of real estate, operating funds or goodwill, etc., a distribution of the cash-rained transfer sum between the said property. The distribution is carried out on the basis of what purchaser and seller have agreed in the buying agreement, desolder or otherwise written in writing.

§ 14. Conversion to cash value shall be carried out after the cut-off time value at the time of transfer (purchase and time of creation). The non-cash part of the acquisition and abstention is converted into curriment by the rules in § § 15 -18, cf. however, paragraph 1 2.

Paragraph 2. If it can be documented or probable that an asset has been transferred to the market price for cash transfer, and the transfer and the terms and conditions are not different from the market conditions for the financing of the relevant type of assets, the agreed price may be : it shall be immediately added as a cash value.

§ 15. Loans granted in the form of bonds are set to the course.

Paragraph 2. Cash loans engaged in the transfer of real estate and which are matched by bonds engaged in trade in a regulated market or a multilateral trading facility shall be set at the light of the loan. If the cash loan is not included in the transfer, the exchange rate shall be placed on the price of the underlying bonds.

Paragraph 3. The index loan is set to the rate of the underlying debt securities times at the current transfer date.

Paragraph 4. Estimated mortgage credit, which shall be later paid in cash, shall be set at the rate applicable on the day of the underlying bonds sold. Estimated mortgage credit loans subsequently transferred to the borrower ' s account in the Securities Centre shall be set at the rate applicable on the day on which the debt securities are transferred.

Paragraph 5. The rate to be applied in accordance with the rules laid down in paragraph 1. 1-4, "All deals Average course" calculated by OMX, Copenhagen FondsExchange that is applicable on the day when the transfer time is entered, cf. Section 14, paragraph 14. ONE, ONE. pkt., respectively, the day on which the debt securities are sold, respectively. paragraph In the case of debt securities admitted to trading in another regulated market or a multilateral trade facility, the most recent rate has been applied to which the debt securities have been traded on the relevant day. If no action is taken on that day, the rate to which the bonds have been acted shall be used in comparison with the relevant day.

§ 16. mortgages which are not covered by Section 15 which are not covered by a fixed percentage of it to any age in force at all times and where the balance of debt is reduced over a number of years of equal or rising instalments, couriers to be reduced to : The trading value. As a guide, one of the Danish Tax Authority (SKAT) may be used as a guide, taking account of any special circumstances.

Paragraph 2. Landbolts with a state coupage insurance (K-loans) with a fixed low interest rate during a period after which the debt repayments shall be refinanced by the admission of a debt loan, courier shall be set during the first period in accordance with the rules laid down in paragraph 1. 1. The rules shall apply in section 15 on the grounds of the property after the specified period.

Paragraph 3. Other loans to be converted into the exchange rate shall also be placed in accordance with the rules laid down in paragraph 1. 1.

§ 17. In the case of loans which may be obtained for the pari, a rate of 100 may normally be applied only when, in the length of the notice, this is attributable to the length of the notice of the notice of the notice of the notice.

§ 18. Obligations of discarded use, interest and income benefits shall be included in the capitalised value, discharged in order to determine the value of brugs, interest or income benefits from the calculation of inherit tax.

Paragraph 2. In the case of a transfer of a wealth of assets upon which a commitment is based as referred to in paragraph 1. 1, the capital value shall be set up by the annual value of the benefit and the capitalization factors at the time of transfer.

Chapter 8

Documentation requirements for pensionable establishments

§ 19. If a retirement institution has chosen to make up the taxable return on the return of the Act of Title 4, it shall keep accounts of the valuation of the profits of the year at the interest-, risk and cost result of each group.

Chapter 9

Signature

20. The insurance company, and so on, shall notify the taxable amount of the tax rate applicable to the preceding revenue annually, cf. Act 21.

§ 21. The Pension Institute and so on shall, within eight weeks of the tax payment, notify the taxable amount of the tax amount for the preceding revenue, cf. Act 22.

§ 22. The insurance company, and so on, shall, at the same time, be paid for the tax on the payment of the tax, in accordance with the provisions of section 23 and 23 of the law.

Chapter 10

Revisor's declaration

-23. The extent of this Chapter is the insurance undertakings, etc., which provide pension schemes under the provisions of Article 1 (1) of the Act of Law. 1.

§ 24. The review shall be carried out by the auditors selected by the insurance undertakings, etc., which provide for pension schemes covered by the Act 1 (1). 1. In the insurance undertakings, etc., which provide pension schemes subject to the provisions of Article 1 (1) of the Act of Law. 1, with internal audits, the review shall be carried out in cooperation with the internal audit, in accordance with the rules applicable to the review of the insurance undertakings concerned, and so on.

§ 25. The review shall be carried out in accordance with good auditor practice.

Paragraph 2. Check the review,

1) business and accounting systems have been established to ensure that the scheme is managed under the applicable rules ;

2) the business entrances are complied with ;

3) compliance with the rules applicable to the scheme, and

4) the balance with the State has been timely and in accordance with the accounts entered in the accounts.

SECTION 26. The review can be performed on random surveys. The scope of the review depends on the insurance undertakings and so on administrative structures and business procedures, including internal control and other matters of the administration of the scheme, and the number of cases and their amounts ; size.

§ 27. The insurance companies and so on shall provide an auditor to the information which may be considered as significant for the review of the scheme. The insurance companies, etc., shall allow auditor access to carry out the investigations it is necessary and shall ensure that the auditor receives the information and the assistance necessary for the performance of his duties.

§ 28. The auditor must submit a signed declaration that the insurance undertakings and so on final inventory to SKAT, cf. The section 21-23 a of the law has been reviewed in accordance with the rules laid down in this notice. Reservations and / or additional information shall be recorded in the declaration. Any periodic declarations may be endorsed by the internal audit where such a exists. In the case of financial institutions, the auditor ' s declaration to SKAT shall be submitted by 1. In May of the year after the year of the income and for pensionable establishments, no later than 1. July of the year after the income year.

Paragraph 2. Revisor detects that the insurance companies and so on final inventory to SKAT, cf. The section 21-23 a of the law provides the necessary information on the scheme and the insurance company and so on and the period in which it relates. It also shows that it contains the information required by SKAT and that it is accompanied by the data and signature of the management / administration of the insurance company and so on. Where there are significant circumstances which, according to the auditor's opinion, give rise to the subject of remarks to SKAT, auditor shall ensure that they are contained in the insurance undertaking and so on.

§ 29. The auditor shall pay attention to offences or bylaws of regulations of essential importance for the management of the scheme or in Article 28, accounting for the insurance company and so on in three weeks ' time to give SKAT to SKAT ; Communication on this. Information on these matters, including that the auditor has made the said request to the insurance company, etc., must be indicated in the auditors ' declarations to SKAT.

Chapter 11

Penalty provisions

-$30. The violation of sections 1 to 6 and 11 shall be punished by fine, if the infringement is intentional or by gross negligence.

Paragraph 2. If a higher penalty is inflited on the rules of the law, these shall apply.

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

Chapter 12

Entry into force into force

§ 32. The announcement shall enter into force on 1. November 2014.

Paragraph 2. Publication no. 1634 of 21. In December 2010, on certain rules in the retirement tax bill, the law is repealed.