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Announcement Of Law On Arbejdsmarkedets Tillægspension

Original Language Title: Bekendtgørelse af lov om Arbejdsmarkedets Tillægspension

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Table of Contents
Chapter 1 Introduction
Chapter 2 People Circle
Chapter Two a. (lifted)
Chapter 3 Retire
Chapter 4 Benefits of death (ATP contributions concerning time before 1. January 2002)
Chapter 4 a Benefits of death (ATP contributions on time from 1. January 2002)
Chapter 5 Contributions
Chapter 5 a (Aphat)
Chapter 5 B (Aphat)
Chapter 5 c Special Pension Savings
Chapter 5 d Supplementary occupational pensions for early retirement
Chapter 6 Pensions and execution grounds
Chapter 7 Administration
Chapter 7 a Annual report and review
Chapter 8 Fund placement
Chapter 9 Supervision, etc.
Chapter 10 Recognizers
Chapter 11 Various provisions
Chapter 12 Entry into force
Annex A The Pension Basis by 1. 1 January 2002-31. December 2007 :
Annex B The following countries are covered by Zone A :

Publication of the Labor Market's Supplementary Pension

In this way, the occupational pension allowance shall be made available in accordance with the requirements of the Working Market. Law Order no. 942 of 2. In October 2009, with the changes that result from law no. 117 of 17. In February 2009, Section 1 of Law No 1263 of 16. In December 2009, Section 16 of Law No 429 of 28. April 2010, section 5 of Law No 573 by 31. May 2010, section 10 of law no. 579 of 1. June 2010, section 27 of law no. 639 of 14. June 2010, section 16 of law no. 718 of 25. June 2010, section 8 of law no. 1556 of 21. December 2010, section 233 of law no. 456 of 18. May 2011, section 1 of the law. 599 of 14. June 2011, section 3 of law no. 152 of 28. February 2012, Section 17, Law No. No. 326 of 11. April 2012, Section 45, Law No 1231 of 18. December 2012, section 8 of the law. 1287 of 19. December 2012, section 8 of the law. 1380 of 23. December 2012, Section 2 of Law No 472 of 13. May 2013, section 6 of law no. 615 of 12. June 2013, Section 6 of Law No 639 of 12. June 2013, section 2 of Law No 894 of 4. July, 2013, in law no. 1610 of 26. December 2013, section 15, Law No 268 of 25. March, 2014, section 15. 403 of 28. April 2014 and section 6 of the law. 720 of 25. June 2014.

Chapter 1

Introduction

§ 1. With the aim of paying employees, etc., in accordance with this law, the supplementary pension of the Labor Market shall be set up.

Chapter 2

People Circle

§ 2. The members of the Labor Market's Supplementary Pension are, cf. however, section 3,

a) workers who are 16-year-old and who are employed in this country, or who are sent to another country for the Danish State, Danish undertakings and institutions, and on Danish ships ;

b) persons holding on-call pay or waiting money under the Law of Officials of the State, Public School and the People ' s Church or in accordance with the municipal official Regulations or Regulations,

c) the person who has been discharged and which is paid in a period of notice, and

d) persons being searched for protected employment with fees in the form of remuneration pursuant to section 103 (3). 1, in the field of social services.

Paragraph 2. People who, in accordance with paragraph 1, are employees. 1 have been members of the supplementary pension scheme for at least three years and which have, in addition, paid contributions corresponding to three years of contributions under Clause 15, even though they may have transferred to self-employed person, business. The detailed rules for this shall be laid down by the Management Board for the occupational pension allowance.

Paragraph 3. The Employment Minister, after negotiating with the interested employer and employee organisations, rules ensuring that social groups typically employed in several employers within a single week (free workers), covered by the scheme.

§ 2 a. Members of the unemployment fund shall be covered by the unemployment scheme if they are entitled to benefits under the law on unemployment insurance, etc. or Articles 64 or 65 of Community Regulation (EC) No 2 ; 883/04 on the coordination of social security systems. In addition, members of an unemployment rate which receive temporary employment in accordance with Chapter 9 (b) of the law on unemployment insurance and so on shall be subject to the employment rate.

Paragraph 2. Wage recipients shall be covered by the scheme during work absence, if they are entitled to benefits in the case of sickness benefits or the right to leave and daily allowances at maternity leave. The same applies to free workers who would be subject to paragraph 1. 1 if the daily financial justification was not available.

Paragraph 3. Payable beneficiaries of employment shall be subject to the scheme of participation in training that justifies the reimbursement of allowances and allowances for the carriage of passengers by means of vocational training and training if they receive a salary from one ; employer or

Allowance from an unemployment rate, from the Management of Statens Training or training site.

Paragraph 4. Salary recipients who receive grants from the municipality during the employment in a flex job, cf. Paragraph 70 of the Act on active employment is covered by the scheme.

Paragraph 5. Persons receiving benefits under 23, 25, 52, 68, 69 j and 74 a of the active social policy and sections 42 and 43 of the Act on social services are covered by the scheme.

Paragraph 6. People who receive a pension pursuant to section 16 of the Law on Social Security are covered by the scheme.

§ 2 b. The following people may, in their own interest, pay a contribution to the occupational pension allowance for periods in which they receive the said services :

1) People who are a member of an unemployment fund and who receive transitional service or post-employment law on unemployment insurance and so on,

2) persons receiving flexation in accordance with the Merge allowance law,

3) persons who, pursuant to section 74, o in the law on unemployment insurance and so on, receive salaries without being a member of a Danish unemployment rate, and

4) persons covered by the Law on Parretire.

§ 2 c. The detailed rules for the obligation to contribute in accordance with the provisions of § 2 a and § 2 b shall be determined by the Minister for Employment in accordance with the Minister for Employment and the Social Affairs Minister and, on the basis of the recommendation of the Management Board for the occupational pension.

§ 3. The Employment Minister shall, after consulting the Administrative Board, determine whether the following groups should be covered by the law :

a) foreign wage earners who are briefly employed in this country ;

b) Whereas foreign wage earners who in the country of longer employment in the country of foreign companies are covered by a pension scheme in their country of origin ;

c) foreign workers employed in Danish diplomatic missions abroad or on Danish ships ; and

d) Danish employees who are employed abroad and are covered by a pension scheme in place where Danish employees are employed abroad.

Paragraph 2. The Employment Minister may derogate from the provisions of the law concerning membership of the occupational pension and the contribution of nationals of other States or parts of these and Danish nationals residing in other States or parts of such if, with the states concerned, the mutual agreement on the part of these persons has been obtained in respect of the supplementary pension.

§ 4. (Aphat)

Chapter Two a.

(lifted)

§ 4 a. (Aphat)

Chapter 3

Retire

§ 5. (Aphat)

§ 6. For members who have entered the scheme no later than 31. In March of 1965, an annual supplementary pension shall be granted before the 1. January 1982, acquired ancienity, but not more than 17 years of age, cf. section 7, by the following scale :

Born in
Retiring per year. ancienity wounds
April.
1898
$600.00.
-
1899
$312.00.
-
1900
$216.00.
-
1901
$168.00.
-
1902
$139.20.
-
1903
120,00 kr.
-
1904
$111.43.
-
1905
$105.00.
October 1905-April 1917
$108.00.
April.
1918
$109.7.
-
1919
111.82.
-
1920
113,74 kr.
-
1921
$115,50.
-
1922
$117.12.
-
1923
118,62 kr.
-
1924
120,00 kr.
-
1925
119,14 kr.
-
1926
118.34 kr.
-
1927
117.60 kr.
-
1928
116,90 kr.
-
1929
$116,25 kr.
-
1930
$115,64.
-
1931
$115,06 kr.
-
1932
114,51 kr.
-
1933
111.33 kr.
-
1934
$108.20.
-
1935
105.47 kr.
-
1936
$102.77.
-
1937 and later
$10,000.

Paragraph 2. For members who have entered the Scheme on 1. In April 1965 or later, an additional payment shall be granted by DKK 60 kr. a year for each year of equicitation, cf. section 7 acquired in the time before 1. October 1972, and 100 kroner. per year of each year's ancienity acquired in the period from 1. Oct 1972 to the 31. December 1981. At best, the anciennity corresponding to the period from the entry into 1 shall be reached. January 1982.

§ 7. For the time before 1. January 1982 represents a year's ancienity for payment in the year's contribution, cf. § 15, for 11 months before the 60th birthday. the year and nine months after this date.

Paragraph 2. Payment payments for each year in addition to the measures referred to in paragraph 1. The Member referred to the Member in other contribution year to the extent necessary to obtain equicience as specified in paragraph 1. 1, or in order to obtain a pension as specified in Section 8 (3). 2. Any excess contributions shall be deemed to have been paid for the period from 1. July 1992 until 1. January 2002.

Paragraph 3. The weeks or months of payment of contributions or contributions made pursuant to section 15 shall be proportionate.

§ 8. Of contributions that relate to the period from 1. January 1982 to the 1 st. In July 1992, an annual pension shall be paid 100 kr. for each contribution amount of 396 kr; paid before the 60. Years, and 100 kr. for each contribution amount of 324 cranes recovered at this time.

Paragraph 2. In the one in paragraph 1. 1 that may not exceed a pension equal to 11 months of contributions per year before the age of 60. year and nine months of contributions per year after this date. Any surplus contributions shall be creditable in accordance with the same rules as in section 7 (3). 2.

§ 8 a. Of contributions that relate to the period from 1. July 1992 until 1. In January 2002, an annual pension shall be granted on 100 kr. for each paid contribution of 396 kr.

§ 8 b. Of contributions that relate to the period from 1. January 2002, and until 1. In January 2008, with deduction of the amount after Section 16, pensions shall be granted as specified in Annex A. Pension shall be determined on the basis of a rate of 2% interest. p.A.

§ 8 c. Contributions pertaining to the time from 1. In January 2008, deduction of the amount according to section 16 shall be split into a guarantee contribution and a bonus contribution. Members acquire the pension of a guarantee contribution in accordance with the rate of tariff fixed at once a year for the following year.

Paragraph 2. The Minister for Employment of the Employment and Social Affairs Minister shall lay down detailed rules on the principles governing the fixing of the annual tariff, see it in accordance with the recommendation of the Management Board ' s Supplementary paragraph 1. The minister of employment shall lay down the tariff setting on the Board of the Board of the Labor Market's Supplementary Pension. The nominal annual tariff shall be fixed on the basis of one of the Management Board ' s Supplementary Pension, determined by the Management Board, in accordance with the pension base, cf. § 18.

Paragraph 3. The Minister for Employment of Employment and Social Affairs is setting the Executive Board ' s recommendation on the Management Board ' s pension and, after negotiating with the Financial supervision, the maximum guarantee contribution share of an annual contribution and rules on the principles governing the setting of it ; actual annual guarantee contributions. The Employment Minister shall, at the request of the Management Board of the Board of Employment, establish the amount of the guarantee contribution in actual fact.

§ 9. Suspension pension shall be paid monthly in advance of 1. of the month after the age of the population of the elderly. If payment is made on the postponement of pensionable payments, the pension will be regulated in accordance with the rules in section 9 a. However, the Agency for the Health Services ' s Supplementary Pension Agency may provide that a lower level of pension amounts with a bonus allowance shall be paid either for longer periods at a time or as a capitalized one-off amount. The Management Board for the Labor Market Agency shall lay down rules on the capitalisation values, cf. § 18. In capitalisation, the life expectancy of men and women is used.

Paragraph 2. The calculated annual pension with an addendum of bonus pension shall be rounded off to the nearest with a 12-equal crown amount.

Paragraph 3. In the case of the period before the payment has been started, a maximum of six months shall be eligible for payment.

Paragraph 4. Supplementary pension, cf. paragraph 1, to members resident abroad shall be granted at the request of the Member States.

Paragraph 5. The Minister for Employment of the Employment and Social Affairs Minister sets out the recommendation by the Management Board for the occupational pension rules governing the conversion of pensioners in the case of the amendment to the age of the population, cf. Social pension law.

§ 9 a. The payment of the additional pension may be deferred from the age of the population. However, the payment may not be deferred until the age of 75. Years. The pension shall be increased, for each month the payment is postponed. The increased pension shall be acquired in accordance with the rate of tariff fixed at once a year for the following year by the Employment Minister, on the basis of the recommendation of the Management Board for the occupational pension. The nominal annual tariff shall be determined on the basis of a market-based proficiant interest rate, cf. § 8 c (3) (c) 2.

Paragraph 2. For members born before 1. In January 1943, which chooses to postpone the pension, the pension shall be increased to the pension before the first 1. In January 2002, a percentage of 0.8 per cent per year. month, for each month, the pension shall be deferred after the age of the population, cf. Section 9 (1). One, and until the 70. Years. In the case of a pension in the period from 1. January 2002, and until 1. In January 2008, the pension will be increased by a rate of 0.6 per cent. month, for each month, the pension shall be deferred after the age of the population, cf. Section 9 (1). One, and until the 70. Years. Postpone from the 70th birthday. This year, but not beyond the 75. yea year, after paragraph 1.

§ 10. The Minister for Employment may, by the recommendation of the Management Board of the Labor Market ' s Supplementary Pension, lay down rules for the calculation and payment of additional pensions.

Chapter 4

Benefits of death (ATP contributions concerning time before 1. January 2002)

Conjugal

§ 11. To live spouses, according to members of the supplementary pension scheme, which was born on 1. July 1925 or later, and which dies on 1. In July 1992 or later, a one-off amount shall be paid. The right to the dispositional amount shall not be affected by the separation between the spouses.

Paragraph 2. The amount corresponds to the capitalised value of a retirement allowance, which is calculated in terms of calculation, to a person who is the same age as the deceased member. The pension system shall also be assumed to be disbursed from the death fall, but not from the 67 of the said person. Years. If the deceased had started the pension payment before the 67. year, cf. Section 9 (1). 1, the pension allowance shall be paid from the death. In capitalisation, the life expectancy of men and women is used.

Paragraph 3. The Pension service, cf. paragraph 2, accounts for 35%. the pension and bonus pensions of which the Member in question has earned the right to the death.

Child benefit

§ 11 a. For children, after members of the supplementary pension scheme, which was born on 1. July 1925 or later, and which dies on 1. In July 1992 or later, a one-off amount shall be paid.

Paragraph 2. The amount shall be for each child under the age of 18 once the pension entitlement in the form of a pension and bonus pension from the 67. the year, if applicable, governed by section 9 (4). 1, if the deceased had started the pension payment before the 67. the year or deferred payment to a time after the 67. year, cf. § 9 a, as the Member raised right to the death.

Paragraph 3. The one in paragraph 1. The amount of the money referred to shall be paid to the guaran or to the eligible children.

Transition service

§ 12. In addition to the amount according to section 11, the living spouses shall be paid after members of the supplementary pension scheme born in the period 1. July 1925-30. June 1941, which will die on 1. July 1992 or later, a one-off amount.

Paragraph 2. The amount corresponds to the capitalist value of a retirement allowance for the living spouse. In the calculation of the calculation, the pension shall be paid out from the death, but not from the 62 of the fall. Years. In the form of capitalisation, the life expectancy of men and women is used, cf. paragraph 4.

Paragraph 3. The Pension service, cf. paragraph 2, after a member born no later than 30. June 1931, it's 15%. the own pension and bonus pensions of the Member in question on 1. July 1992 has earned the right to do so. For Members born in the period 1. July, 1931, 30. In June 1941, the percentage shall be stripped equally, so that the members born on 1 are born. In July 1941 or later, no pension provision is calculated.

Paragraph 4. In the form of capitalization, it is taken into account from the living spouse 67. the year or from the date on which the pension payment has been initiated before the 67. year, cf. Section 9 (1). 1, only the part of the retirement provision in accordance with paragraph 1. 3, which relies with the retirement provision in accordance with paragraph 11 (1). 3, exceeds the retirement pension (including bonus pension), cf. Chapter 3. If the death has not been filled in 67 years, the calculation of the own pension contribution shall be taken into account in the period of time until 1. January 2002.

Capitalized spouse's pension, etc.

§ 13. To live spouses, according to members of the supplementary pension scheme, which was born no later than 30. June 1925, which dies on 1. in July 1992 or later, a one-off amount shall be paid in accordance with the death rate, cf. paragraph 3.

Paragraph 2. To live spouses who are born on 1. July 1930 or later, after members who are dead before 1. In July 1992, a one-off amount shall be paid, cf. paragraph 3.

Paragraph 3. The end amounts referred to in paragraph 1. 1 and 2 shall be calculated as the capitalised value of a retirement provision to the live spouse, equal to either half of the pension and bonus pensions of either of the deceased ' s own pension and bonus pensions, which the deceased would be entitled to, to receive the payment of his full 67. This year on the basis of the contributions paid and bonuses.

Paragraph 4. In the event of a capitalisation, the pension is assumed from the death, but not from the afterlife of the survivors ' 62 to the earliest. year, cf. paragraph In the capitalisation, the life expectancy of men and women is used in the same life expectancy.

Paragraph 5. In the form of capitalization, it is taken into account from the living spouse 67. the year or from the date on which the pension payment has been initiated before the 67. year, cf. Section 9 (1). 1, however, only that part of the pension provision, cf. paragraph 3 that exceed the spouse ' s own pension (including bonusion), cf. Chapter 3. In the case of a live spouse in death not filled in 67 years, shall be taken into account when calculating own pension contributions relating to the period of time until 1. January 2002.

Paragraph 6. The end amounts referred to in paragraph 1. 1 and 2 shall be paid on condition that the marriage has been retained for 10 years and that the deceased has obtained the right to full pension, cf. sections 6, 7 and 8, for a total of 10 years.

Paragraph 7. The request for a one-off amount after paragraph shall be : 2 shall be submitted no later than the autumn (s) of the autumn (67). the year, but not earlier than 1. January, 2007.

§ 14. Where the entitlement to the payment of spouse ' s pension and bonus pension has been obtained before 1. In July 1992, the pension shall be granted in accordance with the applicable rules. The court lapses in the conclusion of a new marriage, but reinstated upon request if the marriage ceases.

Paragraph 2. If, at the same time, the living spouse is to be given the right to receive supplementary pension in the form of own pension pursuant to Chapter 3, the only person concerned shall be entitled to the largest of the pensioners.

Paragraph 3. Moreover, the common pension shall be paid in accordance with the rules laid down in Section 9 (1). 1.

§ 14 a. The occupational pension for the labour market shall be paid out of a one-time fee according to section 11 to 13 when ATP is notified of the death fall from the CPR register. If the member lived abroad at the time of death, or if the person entitled to the death trap lives abroad, the down payment shall be made at the request of the person entitled.

Paragraph 2. The Minister for Employment may, on the basis of the recommendation of the Management Board of the Labor Market ' s Supplementary Pension, lay down rules for the calculation and payment of a one-time fee after sections 11, 11 a, 12 and 13 and the calculation of self-pensions in accordance with section 12 (2). 4, and section 13 (3). 5. The Management Board shall lay down rules for the determination of capitalization values, cf. § 18.

Chapter 4 a

Benefits of death (ATP contributions on time from 1. January 2002)

Benefits of spouses and consents

Section 14 b. In the case of survivors ' s spouses or co-livers after members of the supplementary pension scheme, the member's death shall be granted a one-time fee of 40,000 kroner. The right to the one-off amount for spouses shall not be affected by the separation between spouses.

Paragraph 2. As a person who is a person who is a person who has a common residence and can marry each other. In order to obtain the right to a benefit in accordance with paragraph 1, 1 shall be cooperated by a written entry in the Pension of the Labor Market ' s Supplementary Pension, as a beneficiary of such activity. Life, see. 1. pkt., shall consist of the time of the entry into the occupational pension of the occupational pension. It is also a condition that the same life has lasted at least two years before the death. In the case of the institution ' s institution, the requirement of a common residence in 4 shall be required. Act. have been fulfilled prior to the stay of the team.

Paragraph 3. A live collevers who satisfies the conditions laid down in paragraph 1. 2 except for the condition of listing of the notation in paragraph 1. TWO, TWO. pkt., may request that the amount of the one-time amount shall be paid out in paragraph 1. 1 if the conditions for which they are to be recorded shall be recorded in accordance with paragraph 1. 2 was met at the time of death

Paragraph 4. Benefit of paragraph 1. 1 may be paid to the post of a member who has been a member of the supplementary pension scheme for at least two years and which has, in addition, paid contributions corresponding to 2 annual contributions in accordance with section 15.

Paragraph 5. The amount referred to in paragraph 1. 1 may be regulated by the Management Board for the occupational pension allowance.

§ 14 c. The service after paragraph 14 (b) (b). 1 shall be reduced by equal amount and by the year in which the Member is turning 66 years to and by the year in which the member is 69 years so that the right to the benefit is fully disposed of by the member's 70th birthday. Years.

§ 14 d. Spouses in the case of members of the supplementary grant scheme entitled to an amount in accordance with sections 11 and 12 and, at the same time, have the right to an amount after Section 14 (b) have the right to receive the highest amount of the amount.

Child benefit

§ 14 e. In the case of children, after members of the supplementary pension scheme, a one-off amount shall be paid. The amount is for each child under 21 000 DKK 40.

Paragraph 2. For children under the age of 18, the amount shall be paid to the guaran or to the eligible children.

Paragraph 3. Benefit of paragraph 1. 1 may be paid to children after members who have been members of the supplementary pension scheme for a period of at least two years and which have, in addition, paid contributions corresponding to 2 annual contributions in accordance with section 15.

Paragraph 4. The amount referred to in paragraph 1. 1 may be regulated by the board of the working market,

Supplementary pension.

§ 14. Children, after members of the supplementary pension scheme, entitled to an amount in accordance with section 11 a and, at the same time, have the right to an amount after paragraph 14 e, have the sole right to receive the highest amount of these sums.

§ 14 g. The occupational pension for the labour market shall pay a one-time fee after ~ § 14 b and 14 e when ATP is receiving a notification of the death fall from the CPR register. If the member lived abroad at the time of death, or if the person entitled to the death trap lives abroad, the down payment shall be made at the request of the person entitled.

Paragraph 2. The Minister for Employment may, on the basis of the recommendation of the Management Board of the Labor Market ' s Supplementary Pension, lay down rules for the calculation and payment of a one-time fee after ~ § 14 b and 14 e.

Chapter 5

Contributions

§ 15. The management of the occupational pension management board shall fix the amount of the annual contribution which is the contribution of the employment of the same employer to a full-time member. Decision on this subject shall be approved by a simple majority, so that both the majority of employers and the majority of employees, and a majority of employees ' representatives, must vote in favour of the resolution.

Paragraph 2. The parties to the labour market may, by means of renewing collective agreements, agreement to derogate from the annual contribution of paragraph 1. However, the only way to deal with this is that it can only be agreed to make a higher contribution to a higher contribution than the contribution made by the agreement.

Paragraph 3. Contribute in accordance with paragraph 1. 2 shall be increased by the same amount of money that the annual contribution shall be made in accordance with paragraph 1. 1 shall be increased from 1. January, 2010.

Paragraph 4. For members who are not full-time employed, employment in the same employer shall be paid either 2 / 3, 1/3 or no contribution, depending on the scale of the employment.

Paragraph 5. In order to ensure that members of the same employment rate, regardless of their employment and pay period, are paid contributions of the same size, cf. however, paragraph 1 2 and 3, the Minister for Employment, after negotiating with the Finance Minister and the Management Board of the Labor Market ' s Supplementary Pension, rules for the calculation of contributions under the employment of the same employer, including details of 1) the annual contribution of the year ; split the pay periods as well as the hourly limits that are critical to when fully, 2/3, 1/3, or no contribution, 2) calculate the hourly figures due to the contributions paid for members whose work is not known, and 3) ; the size of the contribution for groups of persons who typically have employment in several ; employers within a single week.

Paragraph 6. The employer shall pay 2/3 of the contribution and the member 1/3.

Paragraph 7. Members who retain their membership in accordance with section 2 (2). The total contribution of paragraph 2 shall pay even after paragraph 1. 1.

§ 16. For all contributions paying members, a yearly sum deductible shall be calculated in the contributions of the individual Member State ' s pension contributions before the calculation of a pension after Article 8 (c). The calculated amount is composed of :

1) an amount covering the death trap after ~ 14 (b) and section 14 e in the individual contribution year, and

2) an amount that ensures the maintenance of the cover after ~ 14 (b) and section 14 e of the periods in which sufficient contributions are not made to cover the said deduction.

Paragraph 2. For the paying paying Members who are 70 years old, no amount shall be deductible from the death trap after paragraph 14 b.

§ 17. The employer shall withhold the member's share of the contribution by paid payment and pays the total contribution to the Labor Market's Supplementary Pension after each quarter's expired.

Paragraph 2. The Employment Minister shall, by setting the Board of Employment, adopt the detailed rules for the payment of contributions, including the time limit for payment, by the Employment Minister. These rules may be determined by the fact that the occupational pension for the labour market may be able to provide for payment and to leave contributions and interest.

Paragraph 3. If the payment of contributions is not made in the right time, the employer shall pay interest on the contribution by 1 ½%. for each starting month from the end of the quarter, cf. paragraph 1.

Paragraph 4. The occupational pension for the labour market has been panting out for contributions and interest.

Paragraph 5. Paragraph 2-4 shall apply mutatis muctis to members who, pursuant to section 15, paragraph, shall apply. 7, even pays the total contribution.

Paragraph 6. If no account is taken of the employer of the guilty contributions or those given, the beneficiary shall be accorded a pension entitlement for the missing contribution.

Chapter 5 a

(Aphat)

Chapter 5 B

(Aphat)

Chapter 5 c

Special Pension Savings

People ' s staff and contributions (Ophævet)

§ 17 F. (Aphat)

Depreciation (Ophævet)

§ 17 g. (Aphat)

Management of accounts (Ophævet)

§ 17 h. (Aphat)

Payment

§ 17 i. (Aphat)

§ 17 j. Indestal in Special Pension Savings (SP), which it has not been possible to pay due to the balance of accounts, is transferred by. 1. In October 2010, for the occupational pension for the labour market. The occupational pension for the labour market is then contained in the SP ' s obligations in relation to the account holder and is making the necessary administration. Requirements for the entranced entrants after five years, cf. § 36, paragraph. Two, calculated from the 30. April 2010.

Paragraph 2. An account holder or the estate after a deceased account holder who can document a claim on an indelible may, during the period from 1. May 2010 to the 1. In May 2015, the Labor Market's Supplementary Pension and the payment of the loans have been paid out.

Paragraph 3. Completed the indebted points as referred to in paragraph 1. 1, as the account holder or the estate after an account holder not later than 30. April 2015 has requested that the payment be paid to the occupational pension for the occupational market.

SP Selection (Ophævet)

§ 17 k. (Aphat)

§ 17 l. (Aphat)

SP Base (Ophævet)

§ 17 m. (Aphat)

Move to Second Pension Foundation (Ophus)

§ 17 n. (The case).

Other provisions

§ 17 o. The occupational pension market provides for cost percentages and charges for managing and managing SP.

§ 17 p. (The case).

§ 17 q. (The case).

Chapter 5 d

Supplementary occupational pensions for early retirement

§ 17 r. The occupational pension for the occupational market receives contributions to the supplementary occupational pension for early retirement persons on the basis of notification from Udbetaling Danmark, cf. § 33 b and § 33 c in the Social Security Act.

Paragraph 2. Contributions to paragraph 1. 1 shall apply to the acquisition of the right to the pension of guarantee contributions and bonuses in accordance with the rules laid down in § 8 c, without the acquisition of sums in accordance with section 16, as well as the acquired pension rights do not include entitlement to benefits in section 14 (b) (1). 4, and section 14 e (3). 3.

Paragraph 3. Contributions to paragraph 1. 1 is administered and managed by the occupational pension of the labour market, together with the other assets of the Fund.

Paragraph 4. Pension in addition to bonus allowance shall be paid in accordance with the rules in § 9, § 9 a and § 10, when the member reaches the age of the age of the population, cf. Section 1 of the Social Security Social Security Act.

Paragraph 5. The occupational pension scheme may lay down costs percentages and charges related to management and administration of the supplementary occupational pension for early retirement.

Paragraph 6. In the cases of death, a one-off amount shall be paid, § 33 c (3) (c) 4, and section 33 d (s), 3 and 5, in the Social Security Act. The occupational pension scheme shall fix the amount of the amount of the amount of one time and the amount of interest and the principles of the amount of the amount of the amount covered by Section 33 c (3). Four, in the Social Security Act. The occupational allowance of the labour market shall be paid out at the rate of payment of the benefits of the occupational pension from the CPR in the occupational pension. If the person lived abroad at the time of death, the down payment shall be made at the request of the entitled estate of the person concerned.

Paragraph 7. The SEC may lay down rules for the preparation of notes and so on concerning the supplementary occupational pension for early retirement in the annual report, etc., after paragraph 25 m.

§ 17 s. (Aphat)

Chapter 6

Pensions and execution grounds

§ 18. The occupational pension scheme shall report a pension basis for the Financial Regulation at the latest, at the same time as the basis for use. The same applies to any subsequent change to the basis. The Pension Basis must contain an indication of :

1) the basis for the calculation of the pension, including interest-rate requirements, interest rates, tariffs, the division into warranty and bonus contributions, etc., cf. Chapter 3,

2) the basis for the calculation of death benefits, cf. Chapters 4 and 4 (a), and

3) rules for the distribution of the resulting result to the members and other eligible people.

Paragraph 2. The notified pension basis must be based on reassuring prerequisites, and it must be fair to Members and others to do so.

Paragraph 3. A long-term bonus policy must be pursued to ensure the real value of pensions.

Paragraph 4. The financial supervision may lay down detailed rules on the rules laid down in paragraph 1. 1-3 conditions, including the extent to which notifications shall be made available to the public.

§ 19. The occupational pension scheme shall report an execution basis for the Financial Regulation at the latest, at the same time as the basis for use. The same applies to any subsequent change to that basis. The occupying base shall specify the basis for calculating the provision of pension provision.

Paragraph 2. The occupying base shall be determined in such a way as to ensure that the provisions of the occupational pension scheme may meet its pension obligations as appropriate.

Paragraph 3. The financial supervision may lay down detailed rules on the rules laid down in paragraph 1. 1 and 2 conditions, including the extent to which notifications shall be made available to the public.

§ 19 a. If the Financial supervision considers that the requirements of section 18 have not been complied with, the Financial Affairs Committee shall be subject to the Employment Minister to the Employment Minister for the Financial Supplementary Act.

Paragraph 2. If the requirements of section 19 or of the rules issued in accordance with this are not fulfilled, the Financial supervision of the Labor Market ' s Supplementary Pension shall be able to make the necessary changes to the notified conditions within one of the Financial supervision set by the Financial Authority.

Chapter 7

Administration

20. The occupational allowance of the labour market is led by a representative, a management board and a director.

Paragraph 2. The Minister for Employment lays down the Statute for the Labor Market's Supplementary Pension.

§ 21. The representative shall consist of 15 employers 'representatives and 15 employees' representatives, as well as a President.

Paragraph 2. The employers ' representatives shall be appointed, cf. § 25 :

1) 10 for the option of the Danish Employer Association.

2) 1 by setting the Finance Minister.

3) 1 by the option of Danske Regions.

4) 2 after setting the Local Authorities ' Landing.

5) 1 after setting the Finance sector ' s Workgroup association.

Paragraph 3. The pay representatives shall be designated as such, cf. § 25 :

1) 10 by position of the country organisation in Denmark.

2) 3 after setting the FTF.

3) 1 after setting from the Leaders Main Organization.

4) 1 after setting the Central Organization of the Academy of Akademics.

Paragraph 4. The representative shall appoint its President, who must not be associated with any employer or employee organization.

Paragraph 5. The members of the Representatives shall be appointed for three years at a time, cf. However, § 42. Finding the designation during a period of time shall apply only to the expiry of the period. Recipitation may take place.

§ 22. The representative must have submitted the annual report for approval and treat the dossiers on which the management board or at least four members of the Board of Directors may wish to submit to the representative.

Paragraph 2. The representative shall meet once a year and, by the way, when the board or at least four members of the board or 10 members of the Board of Representatives may wish to.

-23. The Management Board shall be composed of the chairman and other members of the representative who are elected representatives of the members of the representative who shall be designated as such, as specified in the case of the representative. § 25 :

1) 4 after the Option of the Danish Employer Association.

2) 1 in accordance with the setting of Danish Regions and the Local Authorities ' Landing together.

3) 1 by setting the Finance Minister.

4) 3 for the position of the country organisation in Denmark.

5) 2 after setting the representative representatives of the representative of the representative, a representative employee of the State and the municipalities shall be employed.

6) 1 by setting the FTF and the Leaders ' Primary organization together.

Paragraph 2. The members of the Management Board shall be appointed for three years at a time. Where designation is taken during a period of time, it shall be valid only for the expiry of the period of operation in the representative. Genchoices can take place.

Paragraph 3. The Management Board shall govern the management of the occupational pension management of the labour market in accordance with the rules laid down in this Act and the pensioner ' s pension and execution basis according to section 18 and 19.

Paragraph 4. The Management Board may allow the director to sell administrative services to a subsidiary that has been set up under Section 26 b (3). 3, 5, 6, and 11. The sale shall be carried out in accordance with the corresponding rules applicable to the commercial activities of State institutions under the Finance Bill. This company shall be separated from the other accounts of the Labor Market ' s Additional Financial Accounting. The Minister for Employment may lay down detailed rules on conditions and supervision.

Paragraph 5. The Management Board may allow the director to sell administrative services to a subsidiary, which has been set up under Section 26 b (1). 7, with the exception of administrative services to subsidiaries who operate the money or real credit institution. These services are provided in accordance with the usual business conditions of the Labor Market and on market-based terms.

Paragraph 6. The Management Board shall, at a time of procedure, take a more detailed procedure for the performance of its duties

Paragraph 7. The Administrative Board shall :

1) identify and quantify the essential risks and establish a risk profile, including the fixing and the risks to which the occupational pension for the occupational pension is to be taken ; and

2) establish policies on how the occupational pension for the occupational pension must be the control of each of the essential activities of the working market and the risks associated with it, taking into account the interaction between these.

Paragraph 8. On the basis of the established risk profile and the policies laid down, the Management Board shall provide the Director with written guidelines which, at the very least, shall include :

1) verifiable frames for which and the risks to which the Director may carry out the occupational pensions of the labour market,

2) the principles for the specification of individual risk types,

3) rules governing the arrangements for the management of the Management Board and which the Director may carry out as part of its position ; and

4) rules on how and to what extent the Director shall report to the Management Board on the occupational occupational risks, including the use of the framework in the Guidelines for the Director and of compliance with the limits laid down in legislation relating to the risks to which the occupational pension for the labour market must take on.

Niner. 9. The Management Board shall regularly adopt a position on the risk-profile and policies and the guidelines of the Director in relation to the occupational pension activities, organisation and resources of the labour market, including capital and liquidity, as well as the management of the Director ; market conditions operated under.

Paragraph 10. The Management Board shall regularly assess whether or not the Director shall carry out its tasks in accordance with the established risk profile, the policies laid down and the guidelines for the Director. The Management Board shall take appropriate measures if this is not the case.

Paragraph 11. The board will hire the Director and other senior staff. General requirements and instructions sent to members and their employers shall be approved by the Administrative Board.

Nock. 12. In accordance with the Employment Minister, the Financial Affairs Committee shall lay down detailed rules on the obligations of the Management Board ' s Supplementary Pension (s) pursuant to paragraph 1. 7-10.

§ 23 a. A member of the Management Board or the Director of the working market

Supplementary pension shall have adequate experience of carrying out his duties or fulfilling its position.

Paragraph 2. A member of the Management Board or the Director shall fulfil the following :

1) May not be subject to impunity or liability for infringement of this law, the penal code, financial legislation or other relevant legislation where there is a risk that they may not carry out his duties or his / her duties ; position in a reassuring manner.

2) May not have lodged a request for reconstruction, bankruptcy or debt relief, or be during reconstruction processing, bankruptcy or debt relief.

3) In view of its economic situation or through a company which they own, participate in the operation of, or having a significant influence, the occupational loss or risk of loss of the occupational occupational market or risk.

4) Do not have shown or show a behaviour in which there is reason to assume that they will not be responsible for the profession or the position in a responsible manner. When assessing whether a member of the Management Board or the Governing Board has shown or has exhiulted inequipting behaviour, the emphasis must be placed on the consideration of the need to maintain confidence in the financial sector.

Paragraph 3. The members of the Management Board and the Director shall notify the Financial supervision of the information relating to matters referred to in paragraph 1. 1 and 2 in connection with their entry into the occupational pension management and the conditions referred to in paragraph 1. 2 if the conditions are subsequently changed.

§ 23 b. The occupational pension for the labour market must have effective forms of company management, including :

1) a clear organizational structure with a well-defined, transparent and consistent distribution of responsibilities ;

2) a good administrative and accounting practice ;

3) in writing.-Written business practices for all major areas of activity, effective procedures to identify, manage, monitor and report on the risks to which the occupational pension for the labor market is or may be exposed ;

4) the resources necessary for the proper execution of the occupational pension activities of the labour market under this law, and the appropriate use of these ;

5) procedures for the separation of functions in connection with handling and prevention of conflicts of interest ;

6) adequate internal control procedures,

7) reassuring control and security measures in the IT area ; and

8) a confessional wage policy in accordance with and promotes sound and effective risk management.

Paragraph 2. In accordance with the Employment Minister, the Financial Affairs Council shall lay down detailed rules on the measures to be taken by the occupational pension by the unemployment market in order to have effective forms of enterprise management, cf. paragraph 1.

§ 23 c. The Economic and Industry Minister shall lay down detailed rules on outsourcing

1) The occupational pension and control of the occupational market and control of a supplier, including its further outsourcing,

2) The occupational pension obligation for the labour market to inform the Financial Regulation no later than 8 weekdays after the award of the source of outsourcing contract ;

3) The Labor Market's Supplement Internal Guidelines for Outsourcing and

4) requirements to ensure that the occupational pension from the Work market must at least ensure that the supplier at all times meets, and which must be agreed in the outsourcing contract.

Paragraph 2. Outsourcing, outsourcing, vendor, and further outsourcing are the same as in section 5 of the financial undertaking with the necessary adaptations.

Paragraph 3. The Financial supervision may take a decision that the working market ' s outsourcing of the labor market must be terminated within the time limit laid down by the Financial Directive where the outsourcing contract or its parties do not meet the rules laid down by virtue of : paragraph 1.

Paragraph 4. For suppliers and subcontractors for outsourcing contracts, cf. paragraph 2, section 27 b (s) of paragraph 27 ; One and three, use.

§ 24. The Director shall be responsible for the day-to-day administration of the occupational pension of the labour market under responsibility to the management board.

§ 24 a. The Management Board for the Labor Market Agency shall employ a responsible actua to carry out the necessary insurance engineering functions, including calculations and studies. The position of actuarial cannot be reconcended with the position of a member of the Board of Directors of the Labor Market's Supplementary Pension or as the CEO.

Paragraph 2. Where a responsible actuar is made redundant or severed, the Management Board and the actuarial shall send each statement to the Financial supervision of the background to the Financial supervision of the reasons.

Paragraph 3. The responsible actuar shall ensure that the occupational pension in the labour market complies with the notified pension and execution basis, including the fact that the pension and execution basis shall be in accordance with the requirements laid down in sections 18 and 19. in this context, responsible actuarial content shall be subject to the actuarial content of the occupational pension activities of the Workmarket ' s activities and material, by the way.

Paragraph 4. The responsible actuar must immediately report any breach of the provisions laid down in paragraph 1. 3 mentioned conditions to the Financial supervision. The responsible actuar shall be entitled to the Director of the Director to require all information necessary for the performance of the profession. The financial supervision may require the information of the actuary which are necessary for the assessment of the financial position of the occupational pension.

Paragraph 5. The responsible actuar must submit an annual report to the Financial supervision. This report shall include an actuarial specification of the status of the occupational pension ' s pension in accordance with the declared execution of the report.

Paragraph 6. The SEC may lay down detailed rules on the measures referred to in paragraph 1. 1-5 conditions, including the requirements for which a person must meet in order to be employed as an actuarial act.

Paragraph 7. The responsible actuar may require the management board to be convenes. The responsible actuar shall have the right to be present and make a statement on board meetings, unless the management board of the individual case takes a different decision.

Paragraph 8. The Act of responsibility has a duty to participate in the handling of the cases in question, if it is desired by just one board member.

§ 24 b. Persons who are employed by the Administrative Board of the Board of the Labor Market's Supplementary Pension, and staff for which there is a significant risk of conflict between its own and the occupational pension interests of the working market, may not for themselves : the bill or through undertakings to which they check :

1) borrow or withdraw from already granted credits for the purchase of securities where the securities purchased are lodged with the loan or credit,

2) acquire, issue or deal with derivative financial instruments, unless the purpose is to cover the risk of risk of exposure ;

3) transferable holdings other than shares of Danish UCITS, capital associations and foreign UCITS covered by Section 143 (4) ; 1, no. 2 and 3, in the law of investment associations, etc., for the sale of these earlier than six months after the acquisition or

4) acquire positions in foreign currency other than the euro when the positioning takes place for the purposes other than the payment for the purchase of securities, goods, services, purchase or operation of real estate, or to the use of travel.

Paragraph 2. The one in paragraph 1. The persons referred to in paragraph 1 shall not be allowed to acquire shareholdings in companies engaged in business as referred to in paragraph 1. 1, no. 1-4. However, this does not apply to the purchase of shares in financial institutions, insurance undertakings, real credit institutions and fund brokers and shares in Danish UCITS, capital associations and foreign UCITS covered by Section 143 (4). 1, no. 2 and 3, in the law on investment associations, etc.

Paragraph 3. The Management Board shall adopt a position on which employees are a major risk of conflict between their own and the occupational pension interests of the labour market and which must therefore be covered by the ban. The Management Board shall ensure that the persons concerned are aware. The penalty in section 32 a shall apply from the date on which the person concerned has received information on this subject.

Paragraph 4. The Administrative Board shall apply to persons covered by paragraph 1. 1 prepare guidelines for the control of compliance with the prohibition referred to in paragraph 1. Paragraph 1 and paragraph. TWO, ONE. pkton, including on the reporting of assets positions.

Paragraph 5. The external audit shall examine once a year the Employment Pensions Guidelines set out in accordance with paragraph 1. In the case of the annual report on the annual report, the guidelines are estimated to be reassuring and have operated appropriately, and whether the procedures for monitoring procedures have been taken up by the occupational pension procedures of the working market.

Paragraph 6. An account institute has, at the request of the Management Board of the Labor Market ' s Supplementary Pension, the obligation to give the occupational pension external audit access to information about bank accounts and deposits and to extradite transcripts from there ; persons covered by paragraph 1. 1.

Paragraph 7. The prohibition in paragraph 1. 1, no. 2, does not include financial instruments deriving from shares in a company that is affiliate with the occupational pension scheme and which the beneficiary receives as part of its remuneration.

Paragraph 8. The prohibition in paragraph 1. 1, no. 1, does not include loans for the purchase of employee shares and the items referred to in paragraph 1. 7 mentioned instruments.

Niner. 9. The internal audits and vicerevic managers may, however, notwithstanding the provisions of paragraph 1. 1-8 do not have financial interests in companies that are conjoined to the occupational pension of the Working Market.

§ 24 c. The occupational pension shall not be allowed to make commitments with members of the representative and members of the Board, the Director, of the supplementary pension scheme, the add-on external auditors or the internal audits and vicerevisioners ' benefits.

Paragraph 2. Without the approval of the board of the Management Board to be introduced in the board of the board's negotiating protocol, the Supplementary Pension Agency may not grant commitment or receive securities from undertakings in which members of the board or persons who, The law or articles of association shall be employed by the Management Board of the Labor Market ' s Supplementary Pension, shall be directors or board members.

Paragraph 3. The people in paragraph 3. 2 mentioned exposures shall be granted under the usual business conditions of the labour market and on market-based conditions. The supplementary pension scheme selected shall be issued in the audit protocol concerning the annual report on the question of whether the requirements of 1. Act. are met.

Paragraph 4. The Director and the Administrative Board shall in particular monitor the defence and conduct of the proceedings referred to in paragraph 1. 2 mentioned exposures.

Paragraph 5. The rules of paragraph 1. 2 (3). THREE, ONE. pkt., and paragraph. 4 also applies to engagements with companies in which persons associated with the Director of Marriage, the life of at least two years, of the family, or the parrot in the rise or down line or as siblings, are CEOs.

§ 24 d. Persons who are employed by the Administrative Board in the occupational pension provision of the labour market cannot, without the permission of the board of the Management Board, own or operate self-employed activities or as a member of the governing board, functionary or otherwise ; participate in the management or operation of the other business activity other than the occupational pension for the labour market, cf. however, section 25 p, paragraph 1. 8 and 9.

Paragraph 2. Other employees of the occupational pension scheme for which there is a significant risk of conflict between its own and the occupational pension interests of the labour market cannot, without the permission of the Director of the Director, possess or operate self-employment, or as a governing board member, functionary, or otherwise involved in the management or operation of the second business activity other than the occupational pension of the labour market. The Administrative Board shall be informed of authorisations given by the Director.

Paragraph 3. The Management Board shall adopt a position on which employees there are a significant risk of conflicts between their own and the occupational pension interests of the labour market and which must therefore have the permission of the Director, cf. paragraph 2. The Management Board shall ensure that the persons concerned are aware of this. The penalty in section 32 a shall apply from the date on which the person concerned has received information on this subject.

Paragraph 4. The one in paragraph 1. Paragrades 1 and 2 of this establishment may be disputed only if the occupational pension or undertakings involved in the Corporate market ' s Supplementary Pension (s) do not have or conclude exposures with the products listed in paragraph 1. 1 and 2 the business operators or undertakings which are included in the group with these undertakings. Exemptions from here are exposures in the form of capital shares, exposures to the products referred to in paragraph 1. (5) and (6) establishments and engagements of business establishments forming part of the occupational pension and occupational pension scheme of the Working Market, where the Working Market ' s Supplementary Pension Fund, the Animal Health Fund, the working market of the labour market, Commercial or financial undertakings jointly or jointly with foundations and associations established in accordance with sections 207 and 214 and § 215 (3). 1, in the Act of Financial Company, owns more than 4/5 of the capital shares.

Paragraph 5. The one in paragraph 1. 4 specified exposures not applicable to the participation of Danish Shipments of Danish Development Fund A/S, Danish Development Fund A/S, BSU Fund, LR Realcredits A/S, Bornholm ' s Commercial Foundation, Greenland Bank A/S, Kingdom Denmark's Fisheries Bank, stock exchanges, authorised marketplace, clearing centres, securities centers, OMX AB, OMX Exchanges Oy, the Industrial Industry Fund (IFU) and the Industrial Action Fund for the East (IFE).

Paragraph 6. The one in paragraph 1. 4 specified exposures shall not apply to the management board of a company which is temporarily operated by the Additional Pension of the Labor Market in accordance with section 26 c (2) ; 3, for the protection or settlement of pre-entered exposures.

Paragraph 7. All permits granted by the Administrative Board pursuant to paragraph 1. 1 shall appear on the board of the board's negotiating protocol.

Paragraph 8. The occupational pension shall be published at least once a year to publish information on the functions approved by the Management Board in accordance with paragraph 1. Furthermore, the external audit of the audit protocol laughter concerning the annual report shall make a statement concerning the involvement of the occupational pension by the occupational undertakings in paragraph 1 of paragraph 1. One and two.

Niner. 9. Notwithstanding paragraph 1 1 may carry out internal audit tasks in schemes and establishments managed by the occupational pension under other legislation or contract, without permission of the Management Board.

Paragraph 10. The Financial supervision may, in particular cases, dispensers from paragraph 1. 4.

§ 24 e. The rules on company law corporate representation do not apply to employees in companies through which the occupational pensions of the labour market temporarily operates in accordance with this law.

§ 24 F. In the course of negotiations with the Employment Minister, the Minister for Employment and Growth can lay down detailed rules for the content of the section 23 b (s). 1, no. Whereas it is the duty to publish information relating to the supervision of the Financial Regulation and to determine the definition of other employees whose activities have a significant impact on the supervision of the Financial Regulation and to determine the definition of other employees. company risk profile.

§ 24 g. The occupational allowance of the labour market must have an arrangement in which its employees through a separate independent and independent channel may report infringements or potential infringements of the financial regulation by the company, including those employed by them ; or members of the board of the company. Reports to the scheme must be able to be made anonymously.

Paragraph 2. The scheme referred to in paragraph 1 1 may be established by collective agreement.

§ 24 h. The occupational allowance of the occupational market shall not defer to employees for unfavourable treatment or non-intransient consequences resulting from the reporting of the company ' s infringement or potential violation of financial regulation ; The financial supervision or arrangement of a company.

Paragraph 2. Attack whose rights have been violated in violation of paragraph 1. 1 may be awarded a compensation. The amount of the allowance shall be determined taking into account the estimated time of employment and the circumstances of the case, by the way.

Paragraph 3. Paraguation 1 and 2 shall not be permitted to be waisted for the unfavorable of the staff.

§ 25. The representative and the management board should, as far as possible, have a balanced composition of men and women.

Paragraph 2. When members of section 21 (2) are to be set. 2 and 3, and section 23 (3). 1, both a man and a woman are to be set. If a number of Members are to be set, equal many men and women must be stopped. If you want to set an odd number, one more must be set by one sex than from the other. The organisations indicate in their preferences, who they prefer, and the Minister for Employment must follow this attitude unless the representative or the board would thus have a gender-driven combination. In this case, the Employment Minister is entitled to identify others, so as to make a balanced composition of men and women as far as possible, so that the representative and the board will be able to make it possible to ensure that they are balanced. The Minister for Employment determines which of the nominations to be appointed as a member of the Board of Representatives and the Board of Directors.

Paragraph 3. If there are specific reasons, the authority or organization may derogate from the provision in paragraph 1. In this case, the authority or organisation shall indicate the reasons for it.

Chapter 7 a

Annual report and review

§ 25 a. In the case of each financial year, the Management Board and the Director shall submit an annual report which, at least, consists of a management report, a management drawing and an annual accounts consisting of a balance sheet, results statement and notes, including the statement ; for the accounting practices used. When an annual accounts are audited, the audit shall be included in the annual report.

Paragraph 2. The annual report shall be drawn up in accordance with the rules laid down in this Chapter and the rules laid down in accordance with section 25 m.

§ 25 b. Each Member State shall have the responsibility for the annual report to be drawn up in accordance with the legislation and any additional requirements to be laid down in the statutes or agreements. Furthermore, each Member shall be responsible for reviewing the annual accounts and a possible group accounting account in time and for the annual report to be approved in good time. Finally, each executive board member is responsible for the submission of the annual report to the Ministry of Employment and the Financial Regulation within the time limits laid down in legislation.

§ 25 c. When the annual report is drawn up, all the members of the Management Board and the Governing Board shall sign it and date the signature. They must give their signature in relation to a leaflet drawing where each member's name and function in relation to the occupational pension in the labour market is clearly indicated and in which they declare whether :

1) the annual report shall be made in accordance with the requirements of the legislation and any requirements of the statutes or agreements,

2) the annual accounts provide a true picture of the occupational pensions of the working market and the assets and liabilities of the group respectively, the financial position and the outcome, and

3) the management report provides a true explanation of the developments in the occupational retirement pension, respectively, the activities and the economic conditions of the group respectively, as well as a description of the major risks and non-safety factors of the working market ; Supplementary pensions may be affected by the group.

Paragraph 2. If the management has added additional reports to the annual report, the members of the Management Board and the Director shall state whether the report gives a true statement within the framework of generally accepted guidelines ; for such reports.

Paragraph 3. Although a management member is wholly or partly in disagreement with the annual report or objections to the approval of the content decided by the Member, the Member may not fail to sign the report. However, the Executive member may express his objections with a specific and comprehensive justification in relation to its signature and the drawing-up of the Leadership.

§ 25 d. The annual accounts must give a true picture of the occupational pension of the Labor Market, respectively, the group ' s assets and liabilities, financial position and the result. The Management Report shall provide a true explanation of the conditions in which the report relates.

Paragraph 2. If the application of the provisions of this Act or the rules issued pursuant to section 25 m is not sufficient to give a true picture as referred to in paragraph 25, 1, further information shall be provided in the annual accounts respectively of the group ' s accounts.

Paragraph 3. If the application of the provisions of this Chapter or rules issued in accordance with section 25 m in special cases, they will dispute the requirement set out in paragraph 25. ONE, ONE. and must be deviated from this requirement in such a way that this requirement is met. Any such derogation shall be informed in the notes on the notes on the accounts and the precise and conclusive evidence of which the effect of the labour market may be, including in the case of the occupational pension, shall be informed of the impact of this derogation and shall be adequately informed. the group ' s assets and liabilities, financial position, as well as the result.

§ 25 e. The annual accounts and the group accounts can give a true picture and that the management report may contain a true and fair statement, cf. ~ 25 d, shall the rules set out in paragraph 1) 2 and 3 are fulfilled.

Paragraph 2. The annual report must be drawn up in such a way as to support the accounts of the accounts users in their economic decisions. Accounting users referred to as persons, undertakings, organisations and public authorities, etc., whose economic decisions are normally expected to be influenced by an annual report, including members, creditors, employees, customers ; Alliance partners, local communities, and the grant and fiscal authorities. The decisions referred to shall, in the least, relate to :

1) the location of the accounts ' s own resources,

2) management of the management of the undertaking, and

3) distribution of company resources.

Paragraph 3. The annual report shall be drawn up in such a way that it shall indicate conditions normally relevant to the accounting users, cf. paragraph 2. The information must also be reliable in relation to what the accounting users usually expect.

§ 25 f. The annual report shall be drawn up in accordance with the following basic conditions :

1) It must be prepared in a clear and overly way (clarity).

2) The facts must be taken into account and not for formalities without real substance (substance).

3) All relevant matters must be included in the annual report, unless they are insignificant (materiality). However, to be considerable, they must be considered to be significant.

4) The operation of an activity is assumed to continue (going-concern) unless it is not intended to continue or not be assumed to continue. If any activity is to be carried out, classification and setting up and the calculation and measurement shall be adapted to this phasing.

5) Any value change should be displayed regardless of the impact on the profit and loss account (neutrality).

6) Transactions, events and value changes must be taken into account when they occur, regardless of the time of payment (accrual).

7) Conversion methods and measuring base shall be applied uniformly to the same category of conditions (consistency).

8) Each transaction, event and value change shall be calculated and measured separately, as well as individual conditions must not be contradict each other (the gross value).

9) The balance of prices for the accounting year shall correspond to the balance of the previous financial year (formal continuity).

Paragraph 2. The setting and classification, consolidation method, method of administration and measuring base and the monetary unit used must not be changed from year to year (real continuity). However, change may be achieved if a true-accurate picture is obtained or if the change is necessary as a result of legislative change or new rules issued in accordance with section 25 m.

Paragraph 3. The provisions of paragraph 1. 1, no. 6-9, and paragraph 3. 2 may be deviated in exceptional cases. In that case, section 25 d (d) shall be the case. THREE, TWO. ptangle, equivalent use.

§ 25 g. The labor market's Supplies and obligations shall, unless otherwise specified in accordance with section 25 m, shall be measured to a daily value. Assets and Obligations and Depreciation in accordance with this, and up and down-writing shall be included in the profit and loss account unless otherwise specified in accordance with section 25 m.

Paragraph 2. The value of the daily value shall be measured to the market value that can be established for the asset or the obligation on a functioning market. If the asset or obligation is not traded in a properly functioning market, a recognized method is used to calculate the value of the daily value of the active or undertaking concerned.

§ 25 h. Supplementary reports, such as reports on knowledge and employee relations (knowledge accounting), the environmental conditions (green accounts), the Social Responsibility Social Responsibility (Social Actors) and the Health Exemptive Liatics of the Working Market the objectives and follow-up objectives (ethical accounts) must give a true statement within the framework of generally accepted guidelines for such reports. They shall meet the quality requirements of section 25 e (3). 3, and with the relaxations resulting from the nature of the forum, the basic conditions laid down in section 25 f, paragraph 1. One and two.

Paragraph 2. The additional reports shall show the methods and measurement basis according to which the reports have been drawn up.

§ 25 i. The financial year shall follow the calendar year. This requirement shall also be applicable to any subsidiary undertakings.

$25 j. The calculation, measurement and information in monetary units shall be carried out in Danish kroner.

§ 25 k. The annual report shall be reviewed by the occupational pension external auditors of the Work market, cf. § 25 p. The review does not include the management report and the additional reports that are included in the annual report, cf. § 25 h. However, the auditor shall give an opinion on the conformity of the information in the Management Report in accordance with the annual accounts and any group accounting.

§ 25 l. Without undue delay after the approval of the annual report, in accordance with section 22 (4), However, no later than four months after the expiry of the financial year, the revised and approved annual report and the transcript of the audit protocol relating to the annual report ' s audit to the Ministry of Employment and the Financial Regulation shall be submitted. If the management board has established an internal audit, the internal audit protocol audit protocol shall also be submitted.

Paragraph 2. The submitted annual report must at least contain the mandatory components as well as the full review of the certificate of auditing. If the occupational pension for the occupational market is to receive additional reports as mentioned in section 25 h, these shall be submitted together with the obligatory components of the annual report, so that the obligatory components and the additional reports shall be submitted. Together, as a single document, the report shall be described ' annual report '.

Paragraph 3. Along with the submission of the annual report pursuant to paragraph 1. 1 shall be submitted by a copy of the annual report of all subsidiary undertakings of the occupational pension allowance.

§ 25 m. The SEC shall lay down detailed rules for the annual report, including rules on the calculation of assets, commitments, revenue and costs, balancing of results and balance, and notes and notes and management reports.

Paragraph 2. The SEC also lays down rules for group accounts, including rules for when an annual report is to include a group account.

Paragraph 3. The Financial supervision may lay down rules for the completion and publication of accounting reports covering shorter periods than the annual report.

§ 25 n. In order to ensure that the Health and Safety Agency ' s annual report is in accordance with the rules laid down in this Chapter and the rules that have been issued under section 25 m, the Financial Regulation may :

1) providing guidance ;

2) to address infringements and

3) ensure that errors are to be corrected and that infringements must be brought to an end.

§ 25 o. The Financial supervision may require that the occupational pension of the Labor Market must make regular accounts reports for the Financial supervision, in accordance with the guidelines laid down by the Financial supervision.

Paragraph 2. The financial supervision may require the accounts reports referred to in paragraph 1. 1, supplemented by a single-relationship report signed by the Executive Director of the Labor Market, Board of Directors or Actuarial Actuarial Actuarial Actuarial.

§ 25 p. The financial year ' s annual report shall be reviewed by at least one government certified auditor. The representatives shall appoint the auditors, but may, at any time, withdraw the appointment. The Ministry of Employment may, in exceptional cases, appoint an additional auditor. This auditor shall act on the same terms and in accordance with the same rules as the auditors appointed by the representative.

Paragraph 2. The occupational pension auditors shall also be auditors in any subsidiary undertakings.

Paragraph 3. Paragraph 2 shall not apply to subsidiary undertakings which are not indigenous to Denmark.

Paragraph 4. The Management Board may decide that an internal audit is to be set up, led by an audit manager.

Paragraph 5. In the case of changes to the auditor, the Supplementary Pension and the outgoing auditor shall no later than one month after leaving the Financial supervision of the Financial Regulation each of its accounts, the change of which is due to special conditions.

Paragraph 6. If an accountant appears to be unfit for his duties, the Employment Minister may dismiss the person concerned and in the location of the person concerned shall appoint an auditor who works until a new election can be made.

Paragraph 7. The auditors shall be required by the management board to carry out an audit protocol presented at any board meeting. Any protocol entry shall be signed by all board members.

Paragraph 8. The Management Board may not allow it, cf. section 24 d (1), 1 that the internal audit manager and the Vcerevic vicerevic operators perform auditing tasks within companies outside the group, cf. however, section 24 d (1), 9. The Management Board may not allow the internal audit manager and the temporary agency managers to perform other work other than audit tasks within the enterprise, in schemes to which the occupational pensions of the labour market are administering, or organizations within the same management community, cf. section 24 d (1), 9. Financial supervision may in particular case dispensers from 1. Act.

Niner. 9. The Management Board may not allow it, cf. section 24 d (1), 1 that the internal audit manager and the Vicerevic vicerevic vicerieers undertake that they run counter to habilisation equivalent to those applicable to external auditors in accordance with the law of state sautorised and registered accountants.

§ 25 q. The auditors are always entitled to participate in board meetings during the examination of cases which are important for the audit or for the presentation of the accounts.

Paragraph 2. The auditors have a duty to participate in the handling of the cases in question, provided that it is desired by just one board member.

Paragraph 3. The auditors shall have the right to be present at the representative meeting. They shall be present if they are requested by the Administrative Board or by a member of the representative.

Paragraph 4. The SEC shall lay down rules on the implementation of the audit in the occupational pension scheme of the labour market. The SEC may also lay down rules for internal audit.

Paragraph 5. The Financial supervision may be subject to an auditor and if the Administrative Board shall be subject to section 25 p (2) 4, has created an internal audit, together with the internal audit director, to provide information on the conditions of the occupational retirement pension.

§ 25 r. An external auditor and an internal audit manager shall immediately notify to the Financial supervision of matters of vital importance to the continued activity of the labour market, including conditions which the auditors may have been made aware ; as an accountant in companies with which the occupational pension for the labour market has a tight relationship, cf. the definition of the law on financial activities.

Chapter 8

Fund placement

SECTION 26. The Management Board and the Director shall be obliged to place the occupational pension capital of the working market in an appropriate manner and in favour of the Member States in such a way as to ensure that the occupational retirement pension may at all times be available for the working day ; fulfil its obligations. The placement of the funds shall be sought to maintain the real value of the funds.

§ 26 A. In accordance with the provisions of this Chapter, the assets shall be remade according to the following rules :

1) Assets shall be made up and regulated continuously in accordance with the principles applicable to the termination of the annual report by the Labor Market ' s Supplies.

2) Deduction must be deductible for any adhesion part, and loans can only be made to a value that will be obtained after deduction of commitments which may be offset by the borrower.

3) In the case of the occupational pension scheme of the labour market, which reduce the risk of the assets unable to cover the obligations, the value of such contracts shall be included in the value of the assets.

4) Amount of indefaded interest on securities covered by section 26 b (s). 1, no. 1-4, 6, 8 and 10-13, are included in the value of the securities.

Section 26 b. The funds must be affixed to the following categories of assets :

1) The bonds or debt securities issued or guaranteed by governments or regional authorities in Zone A.

2) securities admitted to trade in a regulated market in a country within the European Union or in a country with which the Union has concluded an agreement in the financial sphere, or similar markets in other countries, which have been issued by international law ; organisations which have at least one member of the Member States of the European Union.

3) Realaccreditation bonds, in particular covered mortgage bonds and in particular covered bonds issued by mortgage institutions, financial institutions or the shipping finance institute and other bonds issued in a country within the European Union or a country with which the Union has concluded an agreement in the area of the financial sphere offering equivalent security.

4) Accounts receivable, however, not receivable receivable other creditors in credit institutions and insurance undertakings under public supervision of countries covered by Zone A, and other loans guaranteed by credit institutions, or insurance undertakings under public supervision in countries covered by Zone A.

5) Round, housing, office and business end, and other properties whose value is independent of a special vocational training.

6) Loans secured at the end of the pawn in estates which are covered by no. 5, for an amount up to 80%. of the most recent real estate assessment for housing and 60%. for other properties.

7) Parts of offices of UCITS, capital associations and foreign UCITS, which are equivalent to capital associations, if the association of capital or of the foreign investment institution has in section 26 h (s). Paragraph 1, and section 26 of paragraph 1. 1, limit specified.

8) Other bonds and loans admitted to trading in a regulated market in a country within the European Union or in a country with which the Union has concluded an agreement in the financial sphere, or similar markets in other countries covered by Zone A.

9) Chapter shares recorded in the territory of a regulated market within the European Union or in a country with which the Union has concluded an agreement in the financial sphere, or similar markets in other countries covered by Zone A.

10) Property that is not covered by No 2 5, and loans secured by way of the pawn in estates which are not covered by No 1. 6.

11) Chapters and other securities admitted to trade in a market in non-Zone A markets where the market is equivalent to a regulated market within the European Union, as well as other securities admitted to trade in a regulated market in a country before for the European Union or in a country with which the Union has concluded agreement on the financial area, or similar markets in other countries covered by Zone A.

12) Other loans and securities which are not covered by no. 1-11.

13) Reinsurance contracts and receifts of reinsurance undertakings and special risk-covering establishments in the public surveillance of countries covered by Zone A or reinsurance undertakings under public supervision which has obtained a rating of a recognised rating company at least equal to the investment mentgrade.

Paragraph 2. The funds may be used for loans to employers who have paid contributions to the occupational pension for the occupational pension, but not exceeding 50%. of the contributions paid and never less than 500,00 kr. The loans shall be granted by means of financial institutions to the amount of loan interest granted to these institutions and the financial institutions shall be responsible for the occupational pension allowance for the loan from the loan.

Paragraph 3. The funds may be placed in subsidiary undertakings to which the occupational pension from the occupational pension scheme is fully owned and designed to provide for administrative services, except for the management of the assets ;

1) pension funds and equivalent schemes in life assurance undertakings which are subject to the law of financial activities,

2) undertakings established in a country within the European Union or in a country concluded by the Union in the area of the financial area which operates either as a occupational pension scheme or as a pension fund for the occupational pension fund ; which have been authorised for such activity after national provisions laid down in accordance with the common European regulation ;

3) pension schemes, authorities and other providers of old-age insurance, paid and similar. for information to members, customers and so on,

4) the pension, savings and security arrangements established by a country within the European Union or by a country with which the Union has concluded an agreement in the financial sphere ; or

5) associations of those under No 2, The undertakings referred to in paragraph 1 to 3 or to the management establishments referred to in paragraph 1 shall be subject 1-4.

Paragraph 4. A possible sale of benefits from the Labor Market ' s Additional pension to such subsidiary, cf. paragraph 3 shall be done in accordance with the rules laid down in section 23 (1). 4.

Paragraph 5. The funds may be placed in a subsidiary which the occupational pension of the Labor Market owns and which aims to provide administrative services for the compensatory payment of the costs incurred by employers in the context of maternity. A possible sale of benefits from the occupational retirement pension to such a company shall be subject to the rules laid down in section 23 (1). 4.

Paragraph 6. The funds may be placed in a separate established or existing subsidiary, which the Labor Market ' s Supplementary Pension has fully owns and which aims to provide administrative services for collective powers of competence and training funds ; and associations of such or providing equivalent services to management firms for such aptees. A possible sale of benefits from the occupational retirement pension to such a company shall be subject to the rules laid down in section 23 (1). 4.

Paragraph 7. The funds may be placed in subsidiary undertakings to which the occupational pension for the labor market owns wholly or partially, for the purpose of operating financial activities other than the insurance undertaking, cf. however, paragraph 1 8 and 9.

Paragraph 8. The location of the funds directly or indirectly in one or more undertakings in the fields of money and real credit institutions covered by paragraph 5. 7 shall not result in a market share in the Occupational Pension of the Occupational Facility, which exceeds 5%. in the case of the country ' s total lending market in the fields of money and real credit institutions, cf. however, paragraph 1 9.

Niner. 9. Where the funds are placed in money and mortgage credit institutions covered by paragraph 1, 7 the sum of the sum of the loans and the business mortgage credit loans shall not exceed 7,5%. by the country ' s total lending market in the field of professional loans and business mortgage credit.

Paragraph 10. A money or real credit institution in which the occupational pension for the labor market is directly or indirectly placed in the form of the funds, cf. paragraph 7 shall not apply the name and logo of the occupational pension market in its marketing.

Paragraph 11. If the occupational pension for the labour market has a subsidiary, the activity of which is limited to carrying out and managing investments covered by paragraph 1 shall be subject to the provisions of paragraph 1. 1, the subsidiary undertaking ' s assets within the value of shares of capital and any loans to the subsidiary shall be treated as assets under paragraph 1. 1. If the subsidiary company is not all-owned, its assets are part of a proportionate value similar to that owned by the own funds.

§ 26 c. The occupational pension provision of the occupational market in a single undertaking shall not result in the occupational retirement pension alone or the occupational health insurance of the working market or with the subsidiary undertakings which they own may be practised, determine the impact of the establishment, unless otherwise provided by paragraph 1. Two or three.

Paragraph 2. Paragraph 1 shall not apply to the placement of funds in subsidiary undertakings in accordance with section 26 b (1). 3, 5, 6, 7 and 11.

Paragraph 3. The occupational pension for the labour market may temporarily operate another company for the purpose of securing or dismantling pre-entered exposures or with a view to contributing to the restructuring of business operators. The occupational allowance of the labour market must inform the Finance-monitoring thereof.

§ 26 d. The following limits apply to the placement of the occupational pension assets of the labour market :

1) Assets covered by section 26 b (s). 1, no. 7-13, must be at a maximum of 70%.

2) Assets covered by section 26 b (s). 1, no. 11 may not exceed 10%.

3) Borrow covered by section 26 b (s). 1, no. 12, may not exceed 2%.

4) Assets covered by section 26 b (s). 1, no. 4, 6, 9, 11 and 12, issued or guaranteed by money and real credit institutions, insurance undertakings, UCITS, capital associations or foreign investment undertakings covered by section 26 b (s). 1, no. 7, for each company and department of a UCITS, a capital association or a foreign investment institution, is more than 5%. of the occupational pension assets of the working market, the total amount shall be 40%.

Paragraph 2. Other loans and securities covered by section 26 b (s). 1, no. 12 shall not exceed 10%. by the occupational pension assets of the labour market.

§ 26 e. The following limits on the occupational pension assets of the labour market are applicable to the account of assets which present a risk to a single undertaking or group of interconnected undertakings :

1) Assets covered by section 26 b (s). 1, no. 3 shall not exceed 40%.

2) Assets covered by section 26 b (s). 1, no. 4 shall not exceed 10%.

3) Assets covered by section 26 b (s). 1, no. 7, cf. however, paragraph 1 4 shall not exceed 10%.

4) Assets covered by section 26 b (s). 1, no. 13 may not exceed 10%.

5) Assets covered by section 26 b (s). 1, no. 6, 8, 9, 11 and 12 must not aggregate up to 2 pct;, cf. however, paragraph 1 2. The limit is 3 pct;, if the own funds in the company relating to the asset exceed 250 million. when the establishment is resident in a country covered by Zone A and the asset is included in trade in a regulated market in a country within the European Union or in a country with which the Union has concluded an agreement in the financial sphere ; or equivalent markets in other countries covered by Zone A.

6) Assets covered by section 26 b (s). 1, no. 5, 6, and 8-12 shall not exceed 5%.

7) Borrow covered by section 26 b (s). 1, no. 12 shall not exceed 1%.

Paragraph 2. The capital shares in and loans granted to a company or group of interconnected undertakings whose activities alone include investment in assets covered by section 26 b (s). 1, no. 5 and 10 shall not exceed 5%.

Paragraph 3. Paragraph 1, no. 3-5, and paragraph. 2 shall not apply to investments in a subsidiary which is covered by section 26 b (s). 3, 5, 6, 7 and 11.

Paragraph 4. Paragraph 1, no. 3-5, and paragraph. Paragraph 2 shall not apply to investments in undertakings, UCITS, capital associations and foreign investment undertakings covered by section 26 b (s). 1, no. 7 if the activity of the statute is limited to investment in assets covered by section 26 b (s). 1, no. 1-3. Such investments may, in relation to the limits, set out in paragraph 1. 1, no. 4-6, and paragraph 1. 2, as well as section 26 d (s), 1, no. Paraguation 1 and 3 shall be regarded as assets covered by section 26 b (s). 1, no. 1-3.

Paragraph 5. The Management Board shall lay down detailed rules on the occupational exchange rate and interest rate of the unemployment rate and the rate of interest to the occupational exposure.

Section 26 f. The Financial supervision may, for a time-limited period, dispensers from section 26 b, section 26 d (1). 1, no. 4, and paragraph 1. 2, and section 26 e (3). 1, no. Two-point-seven, and paragraph. 2-4.

§ 26 g. The SEC shall lay down detailed rules for the demarcation of transferable securities covered by several of the sections referred to in section 26 b (b). 1, mentioned asset groups.

§ 26 h. The Staff Regulations of a Capital Association or a foreign investment institution covered by Section 26 b (1). 1, no. 7, must contain provisions for :

1) that the capital union or the foreign investment institute shall, on an international basis, be able to cash in the investor's share of the assets resulting from the assets ;

2) the departments of the capital association or of the foreign investment institution shall not offer any guarantees for third parties or grant or accept loans, except for the entry of a short-term loan of 10% of the credit. of the assets to cash investors in order to exploit the right of drawing rights or to the temporary financing of the conclusion of the contract ;

3) that the capital union or the foreign investment institution may invest its assets in cash, including currency, or in the financial instruments referred to in Annex 5 to the Act of Financial Instruments, in accordance with the requirements laid down in Article 5 ; are provided for instruments and their issuers in Chapter 14 of the law on investment associations, and so on, and

4) risk dispersal, cf. Section 26 of paragraph 1. 1.

Paragraph 2. The Financial supervision may, for a time-limited period, dispensers from the provision in paragraph 1. 1.

Section 26 of. A capital union or a foreign investment institution covered by section 26 b (s). 1, no. 7, in its statutes for each department, determine that the assets are either :

1) may be placed in accordance with the rules laid down in Chapter 14 of the law on investment associations, etc.,

2) may be invested in such a way as to not exceed 10%. of the assets invested in financial instruments issued by the same emittent or emittent emittents in the same group,

3) they may be fully invested in debt securities issued by a country or an international institution of a public nature, as a country of the European Union or a country with which the Union has concluded agreement in the financial sphere,

4) may be invested in debt securities issued by Denmark's Skibswritten A/S, mortgage credit bonds issued by Danish mortgage institutions, and

a) such mortgage credit bonds issued by credit institutions approved by a country within the European Union or by a country concluded by the Union in the financial sphere where a competent authority has communicated ; The debt securities and issuers to the European Commission, however, may not exceed 30%. the assets are placed in debt securities issued by a single emittent or emittent emittent or other, or

b) in particular covered mortgage bonds (SDRO) and in particular covered debt securities issued by Danish financial institutions or real credit institutions or Danmarks Skibwritten A/S or equivalent, in particular covered securities issued by the same type of debt securities issued by the Danish financial institutions or in particular covered securities issued by the Danish financial institutions or other such covered securities credit institutions approved by a country within the European Union or by a country concluded by the Union in the financial sphere where a competent authority has notified the issue of the debt securities and the issuers to the European Commission, however ; maximum of 30%. the assets shall be placed in debt securities issued by a single emittent or emittent emittent,

5) can only be invested in cash archangel instruments, with a maximum of 30%. the assets may be placed in the cash-arding instruments issued by the same emittent or emittent emitters in the same group, so that the assets can be fully invested in cash-archanting instruments issued by a country or an international institution ; of a public character in which one or more Member States participate, and which are approved by the Financial supervision, cf. section 147, paragraph 1. 1, no. 4, in the law on investment associations, etc., or

6) may be invested in units in sections of UCITS, capital organisations or foreign UCITS, if the statutes contain the provisions of section 26 h (s). 1, however, the limits indicated, in such a way as to exceed 75%. the wealth must be placed in units issued by a single department of UCITS, capital associations or UCITS.

Paragraph 2. The Financial supervision may, for a time-limited period, dispensers from the provision in paragraph 1. 1.

Chapter 9

Supervision, etc.

§ 27. Financial supervision is observed in respect of paragraph 23 (1). 7-10, section 23 b, paragraph. 1, sections 23 c and 24 a, section 24 b (3) (b). 3-9, section 24 c and 24 d, and chapters 6, 7 a and 8, excluding section 24 h.

Paragraph 2. The Board of Finance shall be included in the supervision of paragraph 1. 1 within the competence of the Management Board, cf. Act on financial activities § 345 (3). 7.

Paragraph 3. The Financial supervision may give the occupational pension to the working market within a fixed period of time to carry out the measures necessary for the purpose of the Financial supervision to ensure compliance with the provisions of paragraph 1. 1 the chapters and provisions of this law, except in section 23 (b), 1, no. 5. If the Financial supervision considers that the requirement in section 23 b (b) is found. 1, no. 5 have not been complied with, the financial supervision of the occupational pension scheme shall be reported by the Financial Supplementary Pension Board to the Employment Minister.

Paragraph 4. The SEC may offer the occupational pension to the occupational pension from one of the Financial Supplementary Provisions, if this is provided for in section 23 a (a). Two, can't fight the score.

Paragraph 5. The Financial supervision may also offer the occupational pension to the occupational pension to the Director, where charges have been made against this in criminal proceedings concerning the infringement of criminal law, the Law on the occupational pension or financial legislation of the labour market, until : The criminal proceedings shall be decided if a conviction would mean that the director does not comply with the requirements of section 23 a, paragraph 1. 2, no. 1. the SEC shall set a time limit for the compliance of the supply.

Paragraph 6. Opens issued pursuant to paragraph 1. 4 and 5 of the occupational pensions of the working market and the Director shall be required to submit to the courts. Request to this effect must be submitted to the SEC within 4 weeks of notification of the tender. The request shall not affect the tender, but the court may decide by ruling that the director may, at the processing of the proceedings, maintain its position. The SEC shall submit the matter to the courts within 4 weeks of receipt of the request. The case is being put in the form of the right of civil justice.

Paragraph 7. The financial supervision may, by its own operation or by application, revoke an injunction notified in accordance with paragraph 1. 4 and 5. If the Financial supervision an application for revocation is refused, the applicant may require the refusal to be submitted to the courts. Request to this effect must be submitted to the SEC, within 4 weeks of the refusal of the person concerned. However, the application for a judicial review may not be made only if the tender is not limited and has elapated at least five years from the date of issue of the tender, or at least two years after the revocation of the Financial Supply of the Financial Supply is confirmed by the judgment.

Paragraph 8. Where the Financial supervision is found, a management board member does not live up to the requirements of section 23 a, paragraph 1. 2, the Finance-sighted Employment Minister shall inform the Employment Minister accordingly. The Minister of Employment will then decide whether or not the board member can continue to dispute his duties.

Niner. 9. At the same time, with the issue of injuns, 4 and 5 or to apply the case to the courts in accordance with paragraph 1. The Employment Minister shall be informed of this.

§ 27 a. The financial supervision shall examine the conditions under which the Financial Suppre-up Office is supervised by the Financial supervision, cf. § 27, paragraph. 1, including in the case of review of ongoing reports and inspections.

Paragraph 2. After inspection in the occupational pension ' s Additional pension, a meeting of the Management Board of the Labor Market shall be held, the director, the responsible actuarial, the external auditors and the internal audit manager, unless the inspection ; only concern defined areas of activity in the establishment. In the meeting, the Finance Board must notify its conclusions concerning the inspection.

Paragraph 3. Signature of the conclusions shall be sent following an inspection visit in the form of a written report to the company ' s administrative board, Director, the responsible actuarial, external auditors and the internal audit manager.

Paragraph 4. At the same time as submission of the report to the Management Board, the FL is sending the report to the Employment Minister

§ 27 b. The occupational pension, suppliers and subcontractors shall provide the Financial supervision of the information necessary for the activities of the acidity.

Paragraph 2. The SEC may, at any time, against appropriate credentials, without a court order, access to the occupational pension for the labour market for the purpose of the information, including those on inspections.

Paragraph 3. The SEC may, at any time, against appropriate credentials, without a court order, access suppliers and subcontractors for the purposes of the information on the output of outsourced activity.

Paragraph 4. To the extent necessary to assess the financial position of the occupational pension, the Finance Board may obtain information and any time against appropriate credentials without a court order of access to the undertakings with which, The occupational pension for the labour market has a special direct or indirect connection.

Paragraph 5. The Financial supervision may require all information, including accounts and accounting documents, printout of books, other business papers and electronic stored data, which are deemed necessary for the financial activities of the Financial Authority.

§ 27 c. The SEC shall provide the Employment Minister an annual report on the supervision of the occupational pension and a separate report based on a review of the report of the responsible actuary on the actuarial status of The occupational pension for the labour market, cf. section 24 (a), 5. The occupational pension for the labor market shall be notified of the content of the report.

§ 27 d. The occupational pension for the labour market pays tax to the Financial supervision. The levy shall be fixed in accordance with Chapter 22 of the Act on financial activities.

§ 27 e. Decisions taken by the Financial Regulation pursuant to this law or rules issued under the law may, by the judgment of the decision, be submitted to the Board of Acquisities at the latest four weeks after the decision has been notified to the person concerned.

§ 27 f. Section 354 of the financial activities relating to the confidentiality of the financial system for the confidentiality of the Financial Authority shall apply to the necessary adjustments to that law.

Paragraph 2. Section 354 g of the Act on the prohibition of dismissing information about a person who has reported infringements or potential violations of the Financial Regulation to the Financial Regulation shall apply mutatis muted to information that a person has notified after paragraph 24 g.

Paragraph 3. In determining who is a party to this law, Section 355 of the Act of Financial Use shall apply with the necessary adaptations. The partake status and the share of the Parties, in accordance with the Act of Financial Company, section 355, shall be limited to the conditions of the decision taken after the 1. July 2004.

§ 27 g. Reactions given in accordance with the section 27 of this law. 2, cf. § 345, paragraph 1. 7, no. 4, in the Act of Finance, or the Financial Authority of the Financial Facility to the Management Board ' s governing board of the occupational pension scheme, must be published, and it shall show that the reaction concerns the working market ; Supplementary pension, cf. however, paragraph 1 3. The occupational allowance of the working market must publish the information in its website in a place where they naturally belong, as soon as possible, and within three working days after the occupational retirement pension has received notification of the reaction. At the same time, with the publication of the publication, the Supplementary Pension of the Labor Market must insert a link that provides direct access to the response to the front of the occupational pension home page of the Labor Market's Home page and must be linked to the link and any associated The text clearly states that this is a reaction from the Financial supervision. If the Employer's Supplementary Pension is commenting on the reaction, then this must be done in an extension of this, and the comments must be clearly separated from the reaction. Removal of the link on the front and the information provided by the Labor Market ' s Supplementary Home page must take place according to the same principles as the Labor Market's Supplementary Supplementary Service (s), however, at the earliest date of the link and information have been on the website for three months, and at the earliest, after the next representative meeting. The SEC must publish the information on the site's website. Review responses provided under section 27 (s). 2, cf. § 345, paragraph 1. 7, no. 6, in the Act of financial activities, and the decisions of the Financial Supplies to surrender cases to police investigations shall be published on the GL website, indicating that it relates to the occupational pension for the occupational market, cf. however, paragraph 1 3.

Paragraph 2. Where a case has been passed to police investigation and there has been a total or partial sentence or a fine, the judgment shall be published, the ticket or a summary thereof, as provided for in the case of the sentence of the sentence of the sentence of the ruling. however, paragraph 1 3. If the judgment is not final or if it has been filed or complained, then the publication shall indicate that. The occupational allowance for the labour market must be published on their website in a place where it is natural to be at home as soon as possible, and within 10 working days after a sentence or sentence has been fined. At the same time, with the publication of the publication, the Supplementary Pension of the Labor Market must insert a link that provides direct access to the judgment, the ticket or the summary, on the front page of the occupational retirement home page in a visible manner, and it must be linked to the link and any associated text clearly indicated that it is a judgment or a decision to be adopted. If the Employer ' s Supplementary Pension is commenting on the judgment, the adoption or summary of the work, this shall be done in an extension, and the comments must be clearly separated from the judgment, the adoption or summary of the report. Removing the information provided by the Labor Market ' s Supplementary Pension Home page must be based on the same principles as the Labor Market's Supplementary Supplementary Service (s), however, at the earliest date of the link and information have been on the home page for three months and, at the earliest, after the next representative meeting. The occupational pension shall be notified to the Financial supervision of the publication, including a copy of the judgment or the adoption of the penalty. The SEC shall then publish the judgment, the adoption or a summary thereof on its website.

Paragraph 3. Publication under paragraph 1. However, 1 and 2 cannot be allowed if it would result in a disproportionate amount of damage to the occupational pensions of the labour market or to social considerations, and, incidentally, they are speaking against disclosure. Moreover, the publication of cases covered by section 19 (a) (a) shall not be published. 1. The publication shall not contain information covered by Section 30, in the law of public opinion in the administration.

Paragraph 4. If publication is not in accordance with paragraph 1, THREE, ONE. .. shall be published in accordance with paragraph 1. 1 or 2 when the omission of the omission is no longer valid. However, this only applies to up to two years after the date of the reaction.

Paragraph 5. At the same time as the publication pursuant to paragraph 1 ; 1 or 2 shall issue the Financial supervision report on this to the Employment Minister.

§ 27 h. Whereas, in accordance with the Employment Minister, the professional and growth Minister may lay down rules on written communications to and from the Financial supervision of matters covered by this law or rules issued under this law shall be carried out ; digital.

Paragraph 2. The Minister for Employment and Growth can, after negotiating with the Minister of Employment, lay down detailed rules on digital communications, including the application of specific IT systems, special digital formats and digital signature el.lign.

Paragraph 3. A digital message is considered to have arrived when it is available for the message address.

§ 27 i. Whereas, in accordance with the Employment Minister, the Employment and Growth Minister may lay down rules that the Financial supervision may issue decisions and other documents pursuant to this law or in accordance with rules issued under this law without signature, by machine or in a similar manner, or by means of a technique that ensures uniquely identification of the person who issued the decision or the document. Such decisions and documents shall be placed in the same way as decisions and documents with a personal signature.

Paragraph 2. Whereas, in accordance with the Minister for Employment, the Minister for Employment and Growth may lay down rules that decisions and other documents which have been made exclusively or issued on the basis of electronic data processing may be issued alone with an indication ; The SEC of the SEC as a sender.

§ 27 j. Where it is required under this law or in accordance with rules issued in accordance with this law, a document issued by no other than the Financial supervision must be signed, this requirement may be met by means of a technique that ensures unambiguous identification of : the one that has issued the document, cf. however, paragraph 1 2. Such documents are treated as a person with a personal signature document.

Paragraph 2. In the course of negotiations with the Minister for Employment, the Minister for Employment and Growth can lay down detailed rules on the deviation of regulatory requirements, including that the requirement for personal signatures may not be waisted for certain types of documents.

§ 27 k. Redistribute to the occupational pension to the occupational pension to the occupational pension and information provided to the public may the Financial supervision of the Labor Market ' s Supplementary allowance to publish rectifying information before the time limit for one of the Financial supervision, if :

1) the information provided for the Finance-synet assessment is misleading and

2) The SEC assesses that the information may have adverse effect on the occupational pension members of the labour market, other creditors or financial stability in general.

Paragraph 2. In the case of the occupational pension scheme, the occupational pension scheme does not comply with the information in accordance with the financial system's injunction and, within the time limit laid down in the Financial Supplementary, the Financial Supplementary shall publish the tender in accordance with paragraph 1. 1.

Chapter 10

Recognizers

§ 28. The occupational pension decisions of the labour market under this law of :

1) membership

2) contributions, including the calculation and collection, or

3) pension can-

except for decisions taken pursuant to section 15 (3). 1, as well as the decisions covered by Chapter 6 within a period of four weeks from the date on which the decision has been announced, shall be brought in for an anew.

Paragraph 2. The Board of Appeal may, in the case of an assessment of the cases, obtain independent expert assistance.

Paragraph 3. The Board of Appeal shall consist of five members, together with a suppleant for each member, appointed by the Employment Minister for a period of three years. For three members, the nomination shall be made by the President of the Supreme Court, the President of the Republic of the Republic of the Supreme Court and the right of trade, and two members as appropriate to the employer ' s representatives and to the employer ; the representatives of the representative of the Labor Market ' s Supplementary Pension.

Paragraph 4. The Board of Appeal shall adopt its rules of procedure.

Chapter 11

Various provisions

§ 29. Requirements for benefits under this law, except for payments as referred to in section 17 of, paragraph 1. TWO, TWO. and 3. Act. cannot be subject to arrest, enforcement or other prosecutions. Justrades that are concluded by the person concerned with respect to these requirements are invalid.

-$30. Any person who employs one or more of the workers covered by this law shall report on this subject in accordance with the procedure laid down by the Employment Minister for the Management Board for the occupational pension.

Paragraph 2. Public authorities, insurance undertakings, which draw health insurance, unemployment rates and employers, employees and professional organizations at the request of the Labor Market ' s Supplementary Pension and the Indicators Board of any information, which is of relevance to the decision on pension issues under this law.

Paragraph 3. The occupational pension for the occupational market may be used for the administration of this bill for terminal access to information in the income register, cf. law on an income register section 7.

Paragraph 4. Paragraph 3 shall include all the information necessary for the calculation, collection and revaluation of ATP contributions, for the payment of the pension and the death-pitying and the tasks of the recording equipment, including the interconnection and composition of the information to check that the payment of contributions and the payment of benefits shall be carried out under the law and rules issued under the law.

§ 31. (Aphat)

§ 32. Penal or liability shall be punished if the penalties are not penalised under other legislation, the person who, as a member of the Board or Board of Directors or the Director, Actuar or Accounting, shall be actuated, or as a member of the occupational pension ;

a) fail to fulfil the duties of him by the law ;

b) provide false or misleading information to the Employment Minister, the SEC or any other public authorities, or to the management of matters relating to the occupational retirement pension ;

c) make himself guilty of gross or repeated negligence or negligence which may result in loss of the occupational pension or members of the occupational market.

Paragraph 2. The people in paragraph 3. 1 persons and employees of the occupational occupational pension shall be responsible for civil penal code section 152, cf. Article 152 e, obligated to non-person to keep secret of what they are aware of.

§ 32 a. The withdrawal of section 23 (a) (a), 3, cf. paragraph 2, no. 1 and 2, § 25 l and § 25 r shall be punished by fine or penitentiary up to four months unless higher penalty is owed in accordance with the other legislation. Inherit of the provisions of section 23 (3). 7-10, section 23 b, paragraph. 1, no. 1-9, section 24 b and 24 c, section 24 d, paragraph 1. Paragraph 1 (1). TWO, ONE. pkt., paragraph 3, 7 and 8, 24 g, paragraph 1. Paragraph 1, section 25 (a), ONE, ONE. pkt., section 25 c (3), Paragraph 1 and 2, and paragraph 1. THREE, ONE. pkt., sections 25 d and 25 e, § 25 f, paragraph Paragraph 1 (1). TWO, ONE. pkt., and paragraph. THREE, TWO. pkt., sections 25 g, 25 h, 25 i and 25 j, § 25 k, 1. pkt., § 25 o, § 25 p, paragraph 2 and 5, and section 27 g (s), ONE, ONE, FIVE. pkt., and paragraph. TWO, ONE.-SEVEN. Pkton, punishable by fine. The occupational pension shall be penalised if the occupational pension for the occupational pension does not comply with an injunction given in accordance with section 27 (s). 3, 4 and 5.

Paragraph 2. In rules issued under the law, penalties may be imposed on penalties for infringements of the rules laid down in the rules.

Paragraph 3. The limitation period for infringement of the law or rules issued under the law shall be five years.

§ 33. Penis punished.

a) the employer who is failing to make the reporting as referred to in section 30 (3). 1 or fail to promptly deposit the total contribution of a member of the occupational pension scheme employed by the employer ;

b) the failure to comply with any request made by the occupational pension or the Agency ' s Supplementary Pension or the Board of the Board for information pursuant to section 30 (3). 2 or that give the occupational pension to the occupational pension or the inaccurate or deceptive information concerning matters of decision in accordance with the law.

Paragraph 2. If the relationship has been committed to avoiding the contribution of the labour market, or at least in particular circumcision, the sentence may rise or prison until 2 years.

Paragraph 3. Case files are handled as police business. That the charge shall be laid down in paragraph 1. They shall apply, in accordance with the general rules, to prosecute, in matters relating to the law of the court, Chapters 68, 69, 71 and 72 as to cases where the general rules are prosecuting.

§ 34. The provisions laid down by the Employment Minister with legal basis in the law may be punished for violating provisions in the regulations.

$35. Companies can be imposed on companies. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 36. The objections to the size of the Member ' s contribution shall not be made where three years after receipt of account is received from the Additional Pension Supplementary Pension of the Labor Market and the contribution. In other cases, no objection may be made when the period of five years has elvesed from the date on which a contribution may have been paid to the occupational pension for the labour market.

Paragraph 2. Claims for each grant under this law shall be encased five years after the payment has been paid.

§ 37. Benefits under this law shall not be included in the calculation of the revenue due to the establishment of the basic amount of the population ' s pension.

§ 38. This law does not apply to the Faroe Islands and Greenland, cf. however, paragraph 1 Two and three.

Paragraph 2. Danish wage earners who are not indigenous to the Faroe Islands and which are employed in the Faroe Islands for the Danish State or for undertakings and institutions having a seat or board in the other part of the realm shall be subject to the law, insofar as they are, incidentally, the conditions for membership.

Paragraph 3. Wage receivers who are not indigenous to Greenland and employed in Greenland for the Danish State or Danish undertakings and institutions are covered by the law, insofar as they do otherwise satisfy the conditions for membership of the Danish State or Government ; The occupational pension market. The same rules apply to Danish wage earners who are not indigenous to Greenland, and which are employed for foreign companies and institutions in Greenland.

Chapter 12

Entry into force

§ 39. There is no pay and will be replied to employers ' contributions of wages, which are earned from and at the beginning of the pay week in which the 1. However, as of April 1964, monthly salary was paid from and by 1. April 1964.

§ 40. People, born in March of the month of March 1898, the additional suspension shall be carried out in accordance with the rules laid down in this Act of 1. April 1965, whatever the provisions of section 5 (5), 1, and 9 (4). 1, insofar as they satisfy the conditions laid down in section 8 for the acquisition of retirement provision.

§ 41. The payment of additional pension starts 1. April 1965.

§ 42. The Minister for Employment shall lay down, following consultation with the representative, the rules governing the office of departure for the employer and employee representatives ;

§ 43. (Transitional clause, excluded)

§ 44. This law will enter into force immediately.


Law No 1057 of 20. In Article 10, in Article 10, the following entry into force shall be :

§ 10

The law shall enter into force on 1. January 1997. However, section 1, no. 4, in force on 1. January 1996.

Paragraph 2. They in § 2, no. 1, section 3, no. One, and section 5, no. 1, the contributions listed in 1997 constitute 150%. of the section referred to in section 15 (3). 1, in the Act of the Labor Market's Supplementary Pension, the contribution made.

Paragraph 3. They're in section 4, no. Number one, section 8, no. Number one, section 9, number The contribution of 2, in 1997, amounts to 50%. of the section referred to in section 15 (3). 1, in the Act of the Labor Market's Supplementary Pension, the contribution made.


Law No 1071 of 20. In Article 37, in Article 37, the following provision shall be

§ 37

The timing of the law or parts of the law shall be determined by the Finance and Industry Minister, 5) as regards section 42 after discussion with the fiscal minister, cf. however, paragraph 1 2-5.

Strike two-five. (Udelades)


Law No 475 of 10. June 1997 as amended by Section 5 of Law No 414 of 26. In June 1998 and section 2 of the Law No 1051 of 23. In Article 9 of this Article, Section 9 provides :

§ 9

The law shall enter into force on 1. January 1998. -§ 3, no. However, 1-4, 7-12, 14 and 17, shall enter into force on the day following the notice in the law.

Paragraph 2. Not later than 1. In March 1998 the Management Board shall have established internal guidelines pursuant to Article 24 (c). 2, and section 24 e (3). 1, in the case of the Labor Market ' s Supplementary Pension, as drawn up by this Act's § 8, nr. 1.

Paragraph 3. The provisions of-section 24 d, paragraph 1. THREE, TWO. pkt., section 24 e, paragraph 1. 2, section 24 f, section 24 i, paragraph THREE, TWO. pkt., and section 25 b (b), 9, in the case of the Labor Market's Supplementary Pension, as drawn up by the section 8 of this Act. 1 and 2 shall apply to the financial year beginning on 1. January 1998 or later.

Paragraph 4. CEOs, VVs, CEOs, and thus assimilated and audited and internal audits and vicerevids who, at the time of the law, own or run a business in violation of-section 24 h in the Law on the Labor Market ' s Supplementary Pension, as written in at this law's § 8, nr. By way of derogation from these provisions, any such provisions may continue

Paragraph 5. (Udelades)

Paragraph 6. (Udelades)

Paragraph 7. Notwithstanding the rules of this Act, CEOs, VVs, CEOs, and thus sizeable and branch managers in financial institutions may fall within the Governing Board of Denmark in Denmark ' s Shipcredit Fund, Danish Export Financing, Danish and Denmark ' s Danish Financial Services (Danish Export Fund), Danish State and Government Landbrug RealCredit Fund, Danish Development Fund A/S, Finance Foundation for Hotels, Trade Institute for Industry and Craft A/S, United Kingdom, Landsbanks ReallåneFund, Totalcredit RealCredit Fund, Greenland Bank A/S, The Kingdom of Denmark's Fisheries Bank and Bornholm's Commercial Foundation.

Paragraph 8. (Udelades)

Niner. 9. The engagements and securities which are on the 1. in January 1998 it was legal between the selected audit or an internal audit or temporary agency ' s pension or employee ' s Additional pension or the Labour Fund ' s Animal Fund and the undertakings and undertakings referred to in sections 1 to 5, 7 and 8, proceed to the original agreed expiration date.

Check. 10-12. (Udelades)


Law No 803 of 24. October 1997 as amended by Section 5 of Law No 1081 of 29. In Article 15, Article 15 shall include the following provisions :

§ 15

However, the law shall enter into force on the day following the notice in Stateof law, 8, however, 8 1. July 1998.

Paragraph 2. In the case of persons covered by the obligation to contribute, in accordance with the law on labor funds, section 7 (4). 1 (a) and (b) and (c), cf. § 8 (3) Paragraph 1 (e) and Article 11 (1). 1, a temporary pension account shall be collected in accordance with Article 17 (b) (b) ; 1, in the case of the Labor Market ' s Supplementary Pension, as drawn up by this Act's § 1, nr. 1, of the salary, remuneration, etc., which shall be paid from and on the 1. of January 1998, as well as of remuneration, remuneration, etc., which are paid before 1. In January 1998, to the extent the salary and so on for the retention of provisional tax after the source tax system is calculated for a period after the 31. December 1997.

Paragraph 3. In the case of persons covered by the obligation to contribute, in accordance with the law on labor funds, section 7 (4). 1 (c), cf. § 8 (3) Paragraph 1 (e) and Article 11 (1). 8, and section 7 (4). 3, a temporary pension account shall be collected in accordance with Article 17 (b) (b) ; 1, in the case of the Labor Market ' s Supplementary Pension, as drawn up by this Act's § 1, nr. 1, for the 1998 income year. For persons whose income 1998 has been started before 1. However, in November 1997, the pension fund shall not be limited to 1/12th of the 1998 income year for the income of the year in which the pension was calculated every month from 1. November 1997 count and until the end of the income year.

Paragraph 4. For persons covered by this legal section § 2-4, temporary pension provision shall be levion after Article 17 b (1) (b), 4, in the case of the Labor Market ' s Supplementary Pension, as drawn up by the section 1 of this Act. 1, of benefits from the unemployment rates, which are paid out during the period from and with the fifth. 1 January 1998 to 31. December 1998.


Law No 980 of 17. In Section 42, 1997 in section 42 :

§ 42

The law shall enter into force on 1. July 1998, cf. however, paragraph 1 2-5.

Strike two-five. (Udelades)


Law No 424 of 26. In Article 9 in June 1998, the following provision shall be :

§ 9

The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 2-4. 7)

Strike two-four. (Udelades)


Law No 468 of 1. In paragraph 13 of July 1998 the following provisions shall be :

§ 13

The law shall enter into force on the day following the announcement in the law. 8) However, section 2-7 shall only enter into force on 1. January 1999.

Paragraph 2. The law shall have effect on the collection of special pension savings from and with the income of the year 1999, cf. paragraph 3 and 4. § 1, no. 2-4, sections 8 and 11 have effect on the collection of temporary pension savings from and with the 1998 income year. § 1, no. 1, and § 12, nr. 1 shall have effect on payments to the occupational pension by the occupational pension after the 31. July 1998.

Paragraph 3. In the case of persons covered by the obligation to contribute, in accordance with the law on labor funds, section 7 (4). 1 (a) and (b) and (c), cf. § 8 (3) Paragraph 1 (e) and Article 11 (1). 1, in particular, pension savings shall be collected in accordance with section 17 f (1). Paragraph 1, and section 17 f, paragraph 1. TWO, ONE. pkt;, in the case of the Labor Market ' s Supplementary Pension, as drawn up by this Act's § 1, nr. 6, salary, remuneration, etc., which are paid out and on by 1. of January 1999, and of remuneration, remuneration, etc., which are paid before 1. In January 1999, the salary and so on for the retention of provisional tax on the basis of the source tax system shall be calculated for a period after the 31. December 1998.

Paragraph 4. In the case of persons covered by the obligation to contribute, in accordance with the law on labor funds, section 7 (4). 1 (c), cf. § 8 (3) Paragraph 1 (e) and Article 11 (1). 8, and section 7 (4). 3, in particular, pension savings shall be collected in accordance with section 17 f (1). Paragraph 1, and section 17 f, paragraph 1. TWO, TWO. pkt;, in the case of the Labor Market ' s Supplementary Pension, as drawn up by this Act's § 1, nr. 6, starting from the income of the year 1999. In the case of persons whose income 1999 has been started before 1. However, in August 1998, the pension fund shall not be limited to one (12) of the income year 1999 for the income year 1999, for each month from 1 year. August 1998, counting and until the end of the year.


Law No 490 of 1. In July 1998, in section 6 and section 7, the following provision shall be :

§ 6

The law shall enter into force on 1. This is August 1998 and has an accounting effect from 1998.


Law No The 23rd. In Article 5, in section 5, the following entry into force shall be :

§ 5

The Act shall enter into force on the day following the announcement in the law. 9) and has effect from 1. January 2000, cf. however, paragraph 1 2.

Paragraph 2. (Udelades)


Law No 1055 of 23. In Article 5, in section 5, the following entry into force shall be :

§ 5

The law shall enter into force on 1. January 1999.


Law No 278 of 12. In May 1999, in section 3, the following entry into force shall be :

§ 3

The law shall enter into force on 1. July, 1999.


Law No 288 of 12. In Title 17, May 1999 provides for the following entry into force :

§ 17

The law shall enter into force on 1. July 1999, cf. however, paragraph 1 2-5.

Paragraph 2. § 1, no. 20, --- will enter into force the day following the announcement in the law. 10)

Stk. 3-5. (Udelades)


Law No 1077 of 29. In Article 1999, Section 2 contains the following entry into force :

§ 2

The time for the entry into force of the law shall be determined by the Employment Minister, however, paragraph 1 2-3. 11)

Strike two-three. (Udelades)


Law No 1082 of 29. In Section 3 and in Article 4 of the following entry into force of the provisions of December 1999 :

§ 3

The law shall enter into force on 1. January 2000.

§ 4

Agreements on pool jobs that have been entered between the unemployed and the work transfer prior to 1. However, in January 2000, they may be implemented in accordance with the applicable rules.


Law No 335 of 17. In paragraph 3, in section 3, the following entry into force shall be :

§ 3

The law shall enter into force on the day following the announcement in the law. 12)

Paragraph 2. (Udelades)


Law No 390 of 30. In May 2000, in section 5, the following entry into force shall :

§ 5

The law shall enter into force on 1. June 2000, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 397 of 31. In paragraph 3, in section 3, the following entry into force shall be :

§ 3

The law shall enter into force on 1. July 2000.


Law No 458 of 31. In paragraph 6, in section 6, the following entry into force of the Regulation

§ 6

The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 2-4. 13)

Paragraph 2. sections 1 and 2, section 3, no. 1 and 2, and Section 4 has effect from and with the 2001 income year. ---

Stk. 3-4. (Udelades)


Law No 459 of 31. In May 2000, in section 9, the following entry into force :

§ 9

The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 2-5. 14)

Paragraph 2. § 1, § 2, § 3, nr. One and two, section 4, section 5 and section 6, number 1 3, has effect from and with the 2001 income year.

Stk. 3-5. (Udelades)


Law No 1248 of 20. In Article 3, in section 3, the following entry into force shall be :

§ 3

The law shall enter into force on 1. January 2001, cf. however, paragraph 1 2-5.

Strike two-five. (Udelades)


Law No 1253 of 20. In Article 2000, in section 11, the following entry into force shall be :

§ 11

The law shall enter into force on 1. January 2001, cf. however, paragraph 1 2-4.

Paragraph 2. The existing rules in the Law on the Labor Market's Supplementary Pension and the Law on the labour market for reimbursement through the labour market training scheme shall continue to apply to reimbursement covered by section 68 (3). Amendment No 4. 399 of 31. May 2000 on labour market training.

Stk. 3-4. (Udelades)


Law No 1329 of 20. In Article 6 of December 2000, Section 6 contains the following entry into force :

§ 6

The law shall enter into force on 1. January 2001.


Law No 284 of 25. In April 2001, in section 8, the following entry into force :

§ 8

Paragraph 1. The law shall enter into force on 1. July 2001, cf. however, paragraph 1 --, and -- and 8.

Strike two-seven. (Udelades)

Paragraph 8. § 3, nr. 2, 15) enter into force on 1. January 2003.


Law No 332 of 16. In paragraph 2 of May 2001, the following provisions shall be :

§ 2

Paragraph 1. The law shall enter into force on 1. January 2002. § 1, no. 14, however, has effect from 1. January 2001.

Paragraph 2. Only periods of confeit from 1. In January 2002, the same life requirement shall be included in the two-year period after paragraph 14 (b), 2, as inserted at § 1, nr. 12.

Paragraph 3. Only membership and contributions that relate to the time from 1. In January 2002, the carenperiods shall be included in the two-year period after paragraph 14 (b), 3, and section 14 e (3). 3, as inserted at § 1, nr. 12.

Paragraph 4. Contributions pertaining to the time from 1. In January 2002, there can be no basis for the calculation of benefits under sections 11 and 11 a.

Paragraph 5. Members, there are 65 years of age 1. 1 January 2002 shall not be covered by the Act of Law 1. 12 and 13.


Law No 503 of 7. In June 2001, Section 6 contains the following entry into force :

§ 6

Paragraph 1. The law shall enter into force on 1. July 2001, cf. however, paragraph 1 2.

Paragraph 2. (Udelades)


Law No 357 of 6. In paragraph 6 of June 2002, the following provisions shall be :

§ 6

Paragraph 1. The law shall enter into force on the 10th. June 2002, cf. however, paragraph 1 2, having effect the first time for the rewriting of contributions paid for the income of the year 2001.

Paragraph 2. § 1, no. 1 and § § 2-5 shall enter into force on 1. January 2003, cf. however, paragraph 1 5. Intices in the individual's account in the non-persistent Pension savings, cf. the previously applicable chapter 5 (b) shall be transferred by the 1. January 2003 to the debit's account in the Special Pension Savings. Aggregation of the account in the Non-Persistent Pension Savings and Account in the Special Pension Savings, cf. 1. pkt. shall be regarded as Article 30 (1) of the Pension of the Pension Code. 1, not in order to be a service that results in the continuation of the continuation of the account in the Special Pension fund no longer satisfies the conditions of Chapter 1 of the Pension Act. Any adjustment of amounts to the non-persistent Pension savings for the income year 1998 shall be subject to the applicable rules in the current rules, cf. Law Order no. Five of four. January 2001. Adjustment after 1. In January 2003, the account is being paid in the Special Penion Savings account.

Paragraph 3. Any adjustment of amounts to the Special Pension savings for the income years 1999 and 2000 shall be subject to the applicable rules in the current rules, cf. Law Order no. Five of four. January 2001.

Paragraph 4. 16) Of the amounts which have not been included in the distribution, cf. the applicable section 17 g (s) so far. 8, at the rate of rewriting in 2001, will withhold the Additional Pension of the Labor Market up to a further 30 million. DKK for post-regulation etc. of accounts. The balance remaining between the account holders shall be reallocated. The Employment Minister lays down detailed rules for the allocation between the accounts and the balance of the remaining amounts, as well as the amount of money reserved for regulation and so on.

Paragraph 5. Tax payment of a one-time fee paid in accordance with section 14 (b), Paragraph 1, and section 14 e (1). 1, in the Act of the Labor Market's Supplementary Pension, cf. Pension tax law, section 29 B, no. 2, as drawn up by the section 4 of this law. 1 shall have effect on the benefits to spouses and concolices and child benefits paid in death by the person who occurs on the first of the person concerned. January 2004 or later.


Law No 403 of 6. In June 2002, Section 8 contains the following entry into force :

§ 8

Paragraph 1. The law shall enter into force on 1. January 2003, cf. however, paragraph 1 2-4.

Paragraph 2. (Udelades)

Paragraph 3. § 4, no. 1, shall enter into force on the day following the announcement in the law of the law ; 17) and has effect from 1. July 2001.


Law No 428 of 6. In June 2002, Section 19 shall include the following entry into force :

§ 19

Paragraph 1. The law shall enter into force on 1. July 2002, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 434 of 10. In June 2002, Section 5 shall include the following entry into force :

§ 5

The law shall enter into force on 1. September 2002.


Law No 1032 of 17. In December 2002, which amenes the sections 2 b and 28 of the law and waives the rule of law 5a of the law, the following shall be entered into force :

§ 7

Paragraph 1. The law shall enter into force on 1. In January 2003 and having effect the first time for the compensatory amounts which should have been paid on the basis of ATP contributions received in the period 23. Feb-22. May 2003.

Paragraph 2. ATP's Ankenaeans can, after the previous rules, deal with cases of calculation and payment of compensatory amounts after Section 17 a.


Law No 1066 of 17. In December 2002, which changes the Act of Law 2 (a), the following entry into force shall include :

§ 6

The law shall enter into force on 1. January 2003.


Law No 420 of 10. June 2003, amending the Act 2 of the Act, contains the following effective implementation :

§ 3

Paragraph 1. The law shall enter into force on 1. July 2003, cf. however, paragraph 1 2.

Paragraph 2. (Udelades)


Law No 421 of 10. June 2003 amending the law of Chapter 5c, 5d, section 23, section 26 a and section 29 shall contain the following entry into force : 18)

§ 7

Paragraph 1. The law shall enter into force on 1. July 2003, cf. however, paragraph 1 2-7.

Paragraph 2. Section 17 f, paragraph 1. 1-5, paragraph 1. 6, 2, 3. and 6. pkt., and paragraph. 7, section 17 h, paragraph 1-3, section 17, in paragraph 1. 1, and section 17 j, as drawn up by this law's section 1, no. 1 and 4, --- enter into force on 1. January 2004. § 17 k, paragraph 1 1 and 2, section 17 l, paragraph 1. One, two, and four, and section 17 n, paragraph 1. 1 4, as drawn up by the paragraph 1 of this law. 1, --- enter into force on 1. January 2005.

Paragraph 3. Section 17 f, paragraph 1. SIX, ONE. pkt., as drawn up by the paragraph 1 of this law. Paragraph 1 shall apply to changes to fiscal annual tax returns relating to the income of 1998, which shall be implemented and with 1. January 2004. Section 17 f, paragraph 1. SIX, FOUR. pkt., as drawn up by the paragraph 1 of this law. Paragraph 1 shall apply to changes in tax annual accounts relating to the income of the income year 1998 for persons registered after the 1. September 2003.

Paragraph 4. Section 17 f, paragraph 1. SIX, ONE. pkt., as drawn up by the paragraph 1 of this law. 1 shall have effect on changes to fiscal annual tax returns relating to the income year 2001 and later revenue, which shall be carried out and with the 1. January 2004. Section 17 f, paragraph 1. SIX, FOUR. and 5. pkt., as drawn up by the paragraph 1 of this law. 1 shall have effect on restancies and changes to fiscal annual tax returns relating to the income year 2001 and later incomes for persons registered after 1. September 2003.

Paragraph 5. Section 17 g, paragraph 1. 1 and 2, as drawn up in section 1 of this law. 1 having effect the first time for the euphemism of paid contributions for the 2003 income year 2003. For the period up to 30. In June 2003 the Additional Pension Pension Agency shall lay down the payment of the amounts charged for the contribution of the year 2003.

Paragraph 6. § 17 i, paragraph 1 2 and 3, as drawn up by the paragraph 1 of this law. 1 shall have the effect of having claimed pension savings relating to the income of 2002 and subsequent incomes for persons registered from the date of the death and with 1. January 2003.

Paragraph 7. Changes in paid pension savings resulting from tax employment changes for the income years 1999 and 2000 shall result from 1. In January 2004, notwithstanding the age of the account holder, do not alter the revaluation of the separate SP accounts, but to be transferred respectively to the adjustment pool of section 17 p, as drawn up by the section 1 of this Act. 1.

Paragraph 8. The repeal of section 6 (2). Amendment No 4. 357 of 6. June 2002, cf. the section 6 of this law shall be transferred to the Adjustment Pool by section 17 p, as drawn up by the section 1 of this Law. 1.

Niner. 9. The occupational pension costs of the labor market for establishing SP options and the possibility of moving SP account after § 17 k and § 17 n as drawn up by the section 1 of this Law. 1, to be borne by the accounts in the Shonest Pension savings. Customs and Tax Entrance Expenses associated with creating SP options and the possibility of moving the SP account, cf. 1. pkt., shall be held by accounts of the accounts in the Shonest Pension savings. The occupational allowance of the labour market transfers on 1. July 2003, 3 million. DKK to Customs and Tax to cover the single-time expenses.

Paragraph 10. For persons who before 1. July 1999 is 60 years old age limit in section 17 f, paragraph 2 and 3 and paragraph 1. SIX, THREE. pkt., and section 17 h (s), 4, as drawn up by the paragraph 1 of this law. 1, 66 years, in section 17 f, paragraph. SIX, ONE. pkt., and paragraph. 7, as drawn up by the paragraph 1 of this law. 1, 66 and a half years and in section 17 f, paragraph, SIX, TWO. pkt., section 17 j, paragraph Paragraph 1, section 17 r, r. 5, section 17 s, paragraph 1. 1, as drawn up by this law's section 1, no. 1, 67 years.


Law No 453 of 10. June 2003, amending the Act of Title 27 a and 27 d, contains the following effective provision :

§ 375

The law shall enter into force on 1. January 2004, cf. however, paragraph 1 2-5.

Strike two-five. (Udelades)


Law No 190 of 24. In March 2004, which amenes the section 17 of the law, the following entry into force shall include :

§ 5

Paragraph 1. The law shall enter into force on 1. April 2004, cf. however, paragraph 1 2-3.

Paragraph 2. --- section 17 f, item. 9, 1. and 2. pkt., as drawn up by the section 2 of this Law, enter into force on 1. July 2005.

Paragraph 3. (Udelades)


Law No 308 of 4. The entry into force of the Act of Title 17 of May 2004 shall contain the following entry into force :

§ 2

Paragraph 1. The law shall enter into force on the day following the announcement in the law. (19)

Paragraph 2. The Guarantee Fund of the holder of the holding, the employment services and municipalities, and the Payday Guarantee Fund shall cease the collection of special pension savings with effect on wages, benefits, allowances, etc., which are paid out and in : 1. June 2004.

Paragraph 3. The repayment of special pension savings in respect of 2004 for persons covered by Section 17 (f), ONE, ONE. on the basis of the measures taken by the governmental customs authorities and the tax authorities. The tax minister may lay down detailed rules for the recovery.

Paragraph 4. The repayment of special pension savings in respect of 2004 for persons covered by Section 17 (f), THREE, ONE. pkt., cf. however, section 17 f, paragraph, THREE, SIX. pkt., as drawn up by the paragraph 1 of this law. 2 shall be done by the measure of the unemployment, working intermediate or the municipality.

Paragraph 5. The repayment of special pension savings in respect of 2004 for persons covered by Section 17 (f), 3, 3. pkton, by the measures taken by the Lønsuers Guarantee Fund.

Paragraph 6. The Minister for Employment of the Employment Minister, after negotiating with the tax minister, rules for the return of the occupational pension to the Customs and Taxation Board of the Acontotal contribution in 2004.

Paragraph 7. The occupational pension fund (s) of the occupational pension shall be transferred to the subject of contributions relating to 2004 for persons covered by Section 17 (f). THREE, ONE. and 3. a point, for the unemployment fund, the employment services, the municipalities and the Salary Fund (Lens) Guarantee Fund.

Paragraph 8. The Minister for Employment may lay down detailed rules on repayment and remittance of the rules referred to in paragraph 1. The amount shall be 4, 5 and 7. The Employment Minister also sets out detailed rules for the allocation of the funds in the separate wait pool for 2004, after deduction of costs incurred by the waiting pool.

Niner. 9. The Minister for Employment may lay down detailed rules that income-dependent subsidy schemes are not affected by this law.


Law No 365 of 19. In May 2004, altering the Act of Title 17 m, Chapter 6 (9), section 32 (a) and Annex B shall include the following entry into force :

§ 6

Paragraph 1. The law shall enter into force on 1. July 2004, cf. however, paragraph 1 2-3.

Paragraph 2. The Economic and Industry Minister shall determine the date of entry into force of the Act of Title 2 (2) 5, 20) ---

Paragraph 3. (Udelades)


Law No 468 of 9. June 2004, which amenes the Title 17 of the law, contains the following effective provision :

§ 5

Paragraph 1. The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 2-5. 21)

Paragraph 2. as well as Section 3 has effect on income obtained from and with 1. July 2004.

Stk. 3-5. (Udelades)


Law No 1370 of 20. In December 2004, amending the section 17 m, section 17 r, section 23, section 26 b, section 26 c and section 28, shall include the following entry into force :

§ 2

The law shall enter into force on 1. January 2005.


Law No 1383 of 20. In December 2004, amending the Act 24 d, section 26 (b) and section 32 a, contains the following effective provision :

§ 17

Paragraph 1. The law shall enter into force on 1. January 2005, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 411 of 1. June 2005, which amenes the section 24 b of the law, provides the following entry into force :

§ 6

Paragraph 1. The law shall enter into force on 1. July 2005, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 1059 of 9. In November 2005, amending the Act 4 a and section 17 f, the following entry into force shall contain the following entry into force :

§ 2

Paragraph 1. The law shall enter into force on the day following the announcement in the law. (22)

Paragraph 2. In the calculation of the final tax of a municipality or County Commune for the calendar year 2006, which is carried out in accordance with section 16 of the Law on the income tax, the final tax shall be rectified for the calculated effect on the final tax of the changes in the local authorities ; printing basis for 2006, which is a consequence of this law's section 1, no. 2.

Paragraph 3. The computed correction of the municipalities ' final tax as referred to in paragraph 1. 2 shall be determined by the home and health minister on the basis of the information available on the basis of the information available. 1. May 2008.

Paragraph 4. The Minister for Employment may lay down detailed rules that income-dependent subsidy schemes are not affected by this law.


Law No 116 of 27. February 2006, which amends the legal section 24c, section 24 d, section 25 p and section 32 a, the following entry into force shall contain the following entry into force :

§ 5

The law shall enter into force on 1. March 2006.


Law No 404 of 8. The entry into force of the law in May 2006 shall contain the following entry into force of the law :

§ 23

Paragraph 1. § 1 shall enter into force on 1. January, 2007, cf. however, paragraph 1 2-3.

Strike two-three. (Udelades)


Law No 1537 of 20. In December 2006, amending the Act 2 a, section 9, section 21, section 23 and section 36 shall contain the following entry into force :

§ 2

The law shall enter into force on 1. However, January 2007 shall enter into paragraph 1 of the law. 3, first into force on 1. January, 2009.


Law No 1587 of 20. In December 2006, amending the Clause 2, section 5, section 9, § 15 and § 17 f, § 17 h, § 17 j, § 17 r and § 17 s, contains the following effective provision :

§ 19

Paragraph 1. The law shall enter into force on 1. July 2009, cf. however, paragraph 1 2-7.

Strike two-seven. (Udelades)


Law No 108 of 7. February 2007, amending the section 17 m, section 26 b, section 26 d, section 26 e, section 27 a and section 32 a, contains the following effective implementation :

§ 21

Paragraph 1. The law shall enter into force on 1. November, 2007, cf. however, paragraph 1 2-7.

Strike two-seven. (Udelades)


Law No 397 of 30. April 2007, which amends the section 17 m, section 26 (b) and section 26 d, the following shall be entered into force :

§ 6

Paragraph 1. The law shall enter into force on 1. July 2007, cf. however, paragraph 1 2.

Paragraph 2. (Udelades)


Law No 523 of 6. June 2007, which amenes the section 17 of the law, contains the following effective implementation :

§ 47

The law shall enter into force on 1. January 2008.


Law No 576 of 6. June 2007, amending the Act of 23 b, section 26 a, section 26 b, section 26 d, section 26 e, section 26 f and section 32 a, contains the following effective provision :

§ 12

Paragraph 1. The law shall enter into force on 1. July 2007, cf. however, paragraph 1 2-3.

Strike two-three. (Udelades)


Law No 577 of 6. June 2007, which amenes the section 26 b of the law, contains the following effective provision :

§ 12

Paragraph 1. The law shall enter into force on 1. July 2007, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 1235 of 24. In October 2007, which amenes the section 17 of the law, the following entry into force shall be :

§ 14

Paragraph 1. The Act shall enter into force on the day following the announcement in the law. 23) and shall apply from the income of the year 2008, cf. however, paragraph 1 2-4.

Paragraph 2. In the case of the income of 2008, the percentage of the source tax rate of § 5 B (3) shall be that : 2, and the equal to Article 8 (M) of the body of the body. 2, and section 9 J (3). 1, 4,0%. In the case of the income of 2008, the amount of the source tax budget of § 5 B (3) shall be as set out 2, and the equal to Article 8 (M) of the body of the body. 2, and section 9 J (3). $2, $6,950.

Paragraph 3. In the case of the income of 2008, the basic amount is in the Danish Act of Personal Tax on Article 10 (1). 1, and in the Section 9 F (1) of the body of the body. 1, 11. 200. In the case of the income of 2008, the basic amount is in the Danish Act of Personal Tax on Article 10 (1). Two, 17.300 kr.

Paragraph 4. § 11, no. 1 has effect from and with the income year 2009.

Paragraph 5. In the calculation of a municipality's final tax and church tax for the calendar year 2008, after Section 16, in the State of income tax, the final tax shall be corrected for the calculated effect of the changes to the print bases for the municipality tax and church tax ; 2008, there is a consequence of

1) suspension of the contribution to the Special Pension savings in 2008, cf. Section 17 f, paragraph 1. 1, in the case of the occupational pension scheme, as amended by this Law, no. 2,

2) the increase in the percentage and basic amount (employment deduction) in 2008, cf. paragraph 2,

3) the increase in the amount of the basic amounts (personal deduction) in 2008, cf. paragraph 3, and

4) a calculated increase in the transfer income, regulated under the law of a rate adjustment rate, corresponding to an increase in the rate adjustment percentage by 0.3 percentage points from 2007 to 2008.

Paragraph 6. The computed correction of the municipality ' s and the church ' s final tax after paragraph 1. 5 shall be determined by the home and health minister on the basis of the information available on the basis of the information available. 1. May 2010.


Law No 109 of 26. February 2008, altering the Act 5, § 8 b, § 8 c, § 9, § 9 a, § 11, § 11 a, § 12, § 13, § 15, § 15, § 15, § 16, § 17, section 18, as well as Annex A, contains the following entry into force :

§ 2

The law shall enter into force on 1. March 2008. § 1, no. 2, 3 and 9-16 shall have effect from 1. January 2008.

§ 3

Paragraph 1. Regardless of the law of the Labor Market's Supplementary Pension Section 9 (3). 1, as drawn up by this law's section 1, no. 3, an additional pension shall be granted in the form of an own pension from the 1. January 2008 to the 30th. June 2009 at the request of 1. Member of the month after the Member has obtained his public retirement age and paid up months in advance. By way of derogation from the Social Security Act, section 12 is the retirement age in relation to the calculation of the supplementary pension from the 1. January 2008 to the 30th. June 2009

1) 65 years for members born before 1. January 1959,

2) 65 and a half years for members born during the period from 1. January 1959 to the 30th. June 1959,

3) 66 years for the Member States born in the period from 1. July 1959 to the 31. December 1959,

4) 66 and a half years for Members born in the period from 1. January 1960 to the 30th. June 1960, and

5) 67 years for members born after the 30. June 1960.

Paragraph 2. The Minister for Employment of Employment and Social Affairs is setting up a recommendation from the Management Board for the occupational retirement pension rules for the conversion of pensioners from the '67'. Year to the age of national age, cf. paragraph 1.

Paragraph 3. Regardless of the law of the Labor Market's Supplementary Pension, Section 9 (a). 1, as drawn up by this law's section 1, no. 3, the payment of additional pensions may be paid up to 31. In December 2008, no one will be deferred until it was 70. Years.


Law No 183 of 12. In March 2008, amending the Act of 23, section 26 b, section 26 c and 26 e, the following shall be entered into force :

§ 2

The law shall enter into force on 1. April 2008.


Law No 515 of 17. June 2008, which incorporation section 27 g, contains the following entry into force :

§ 10

Paragraph 1. The law shall enter into force on 1. July 2008, cf. however, paragraph 1 2.

Paragraph 2. Number 2, number 2. 3 and 4, and section 6 shall enter into force on the day following the announcement in the Statthers of Law.

§ 11

Paragraph 1. The Loven's § § 1-5 and 7-9 does not apply to Faeroe Islands and Greenland, cf. however, paragraph 1 2-4.

Paragraph 2. The section 6 of the law does not apply to Faeroe Islands.

Paragraph 3. sections 1, 2 and 4 may, in whole or in part, be put into effect for the Faeroe Islands, with the deviations that the particular feroted relationships are saying.

Paragraph 4. sections 1-5 and 9 may be put into force in whole or in part to Greenland, with the deviations from which the special Greenland conditions are attributed.


Law No 517 of 17. June 2008, amending the law in section 23 a, § 25 a, b, c, d, e, k, sections 27 and section 32 a, contain the following entry into force :

§ 13

Paragraph 1. The law shall enter into force on 1. July 2008, cf. however, paragraph 1 2-5.

Paragraph 2. Section 11 will enter into force on the 15th. August 2008.

Paragraph 3. § 1, no. 17 and 20-30, section 4, no. 3-12, section 6, no. 6-14, section 7, no. 3-11, section 8, no. 3-11, and section 9, no. 3 to 11 shall take effect for the financial year which begins on 1. January, 2009, or later.

Paragraph 4. § 10, nr. 6, enter into force on 1. January, 2009.

Paragraph 5. § 10, nr. 6, does not apply to customer relations established before the 1. January, 2009.

§ 14

Paragraph 1. The law does not apply to the Faroe Islands and Greenland, cf. however, paragraph 1 Two and three.

Paragraph 2. sections 1, 2, 6, 10 and 12 may, by means of a royal contraption or in part, be given in full or in part to the Faeroe Islands and Greenland, with the deviations from which the special ferry and Greenland conditions are attributed.

Paragraph 3. sections 3-5 and 9 may, by means of a royal contraption, be fully or partially set in force for Greenland, with the deviations from which the special Greenland conditions are attributed.


Law No 1063 of 6. In November 2008, which changes the Act of Law 17, the following entry into force shall include :

§ 2

Paragraph 1. The bill can be confirmed immediately after the adoption.

Paragraph 2. The law shall enter into force on the eighth. November, 2008.

Paragraph 3. In the calculation of a municipality's final tax and church tax for the calendar year 2009, after Section 16, in the State of income tax, the final tax shall be corrected for the calculated effect of the changes to the print bases for the municipality tax and church tax ; 2009, there is a result of the suspension of the contribution to the Special Pension savings in 2009, cf. Section 17 f, paragraph 1. 1, in the case of the Labor Market ' s pension as amended by this Act's § 1, nr. 1.

Paragraph 4. The computed correction of the municipality ' s and the church ' s final tax after paragraph 1. 3 shall be determined by the welfare minister on the basis of the information available on the basis of the information available 1. May 2011.


Law No 117 of 17. February 2009, amending the Act 2, § 2 a, § 2 b, § 9, § 11, § 11 a, § 12, § 13, § 14 a, § 14 a, § 14 e, § 14 e, § 14 e, § 14 e, § 14 e, § 14 e, § 14 e, § 14 e, § 14 e, § 14 e, § 15, § 16, section 36, and waives the law in Chapter 2 (a) :

§ 2

Paragraph 1. The law shall enter into force on 1. April 2009, cf. however, paragraph 1 Two and three.

Paragraph 2. Section 2 (2). Paragraph 2 (a), section 2 (2), 2, section 14 (b) (b). 3, section 14 e, paragraph 1. 3, section 15 and section 17 (3). 5, in the case of the occupational pension scheme, which has been amended in accordance with section 1 of this Act. 1-3, 18, 19, 21, 22, 25 and 27, will enter into force on 1. January, 2010.

Paragraph 3. § 1, no. 9, enter into force on 1. January, 2010.


Law No 271 to 3. April 2009 amending the Labor Market's Supplementary Pension Act (Extension of Access to ATP for sale of administrative services), amending the section 23, section 26 (b, section 26 c and section 26 e, contains the following effective provision :

§ 2

The law shall enter into force on the 15th. April 2009.


Law No 387 of 25. May 2009 amending the Act on the Labor Market's Supplementary pension and the law on the taxation of pension schemes, etc. (Special payment options for indecent in Special Pension Savings as part of agreement for spring packages 2.0), which change the section 17 f, section 17 j and section 17 k, contains the following entry into force :

§ 3

The law shall enter into force on the day following the announcement in the law.

§ 4

The law does not apply to Greenland and Faroe Islands.


Law No 392 of 25. May 2009 amending the law on financial activities and various other laws, which insert section 23 c, and amend the section 26 b, section 27 and section 27 b, contain the following entry into force :

§ 15

Paragraph 1. The law shall enter into force on 1. July 2009, cf. however, paragraph 1 2-7.

Paragraph 2. Section 1 of the law. 1, 2, 4, 30, 37-52, and § 3, nr. 7 and 8, enter into force on 1. January, 2010.

Paragraph 3. Law of the law, number four. 4-6, 9, 11, 13, 21, 27, 33, 42, 43, 45, 46 and 50, and § § 5-7 shall enter into force on 1. January, 2010, cf. however, paragraph 1 4.

Paragraph 4. For departments created in the time space of 1. July, 2009, to the 31. In December 2009, or for existing departments, which are taxed according to section 19 of the Asset Taxation Act, the provisions referred to in paragraph 1 shall be subject to the provisions of paragraph 1. 3 in force on 1. July, 2009.

Paragraph 5. Fund brokers, which, in the entry into force of the law, are administering one or more collective investment schemes in accordance with the law. Section 115 of the Law on investment associations and special associations as well as other collective investment schemes etc. may continue to administer these collective investment schemes provided that the management of collective investment schemes is notified ; Financial supervision before 1. September, 2009.

Paragraph 6. The Act of the Act of Section 9 shall enter into force on 1. June 2009. Section 9 has effect on reports which should have been submitted to the Financial supervision by 1. June 2009 and then.

Paragraph 7. The amendment to paragraph 120, paragraph 1. 2, in the Law on investment associations and special associations, as well as other collective investment schemes, etc., cf. § 4, no. 49, enter into force the day following the announcement in the law.

§ 16

Paragraph 1. The section sections 1 to 7 and 9-13 shall not apply to the Faeroe Islands and Greenland, cf. however, paragraph 1 3 and 4.

Paragraph 2. Section 8 does not apply to the Faroe Islands.

Paragraph 3. sections 1 to 4, 9, 10 and 13, by means of a royal contraption, in full or in part, to Greenland, with the deviations from which the special Greenland conditions are worded.

Paragraph 4. Section 1-4 may, by means of a royal appliance, fully or in part, in force for the Faeroe Islands, with the deviations which the particular ferotable conditions are attributable.


Law No 478 of 12. In June 2009, which changes the Act of Law 2 (a), the following effective implementation shall include :

§ 8

Paragraph 1. The law shall enter into force on 1. August 2009.

Paragraph 2. Leedy with the right to six weeks of self-selected training, which, prior to the entry into force of the law, has started training with compensation in vocational training and training or the state's adult education grant may be finalising ; the training process of reimbursement or support following the existing rules.

Paragraph 3. Leedy with the right to six weeks of self-selected training, which, prior to the entry into force of the law, has submitted an application for the state's adult education aid, cf. Notice no. 643 of 15. June 2007 on the State's adult education support section 19 (1). 2, last pkt;, to an SVU administrator, can participate in the selected training with adult training aid according to the applicable rules.

Paragraph 4. In the case of a person having taken advantage of the right to 6 weeks of self-selected training, after paragraph 26 a in the Act of an active employment action as drawn up by this Act's § 1, nr. 3, shall be included periods in which the applicant has participated in self-selected training for the availability of the law applicable to the current rules.


Law No 482 of 12. June 2009 amending the law on unemployment insurance and so on, the rule of law on legal certainty and administration in social matters and different laws, amending the sections 2 a and section 17 of the law, contain the following effective provision :

§ 14

Paragraph 1. The law shall enter into force on 1. August 2009, cf. however, paragraph 1 2-6.

Paragraph 2. section 23 a and 23 (b) in the Act of Compensation and general grants to municipalities as drawn up by this law's § 13, nr. 2, enter into force on the 20th. June 2009.

Paragraph 3. Section 45 of the Act of Active Social Policy as drawn up by this law's § 2, nr. paragraph 2, and section 31 (a), Amendment No 8, in the integration bill, as drawn up by this law's section 9, no. 3, enter into force on 1. October 2009.

Paragraph 4. § 77, paragraph. 5, no. Amendments Nos 2 and 3, in the working environment, as amended by this law's section 7, no. 1, enter into force on the 29th. December, 2009.

Paragraph 5. Article 82 (a) on the law on unemployment insurance, etc. as drawn up by the section 1 of this Act. 15, this Law's § 1, nr. 2-4, 6, 8, 9, 14 and 20 23, section 13 (1). 5 and 6, in the Act of Active Social Policy, as an inmate of the paragraph 2 of this law. 1, this law's § 8, nr. One and two, and paragraph 25 b (b). 5 and 6, in the integration laws, as inserted by this law's section 9, no. 1, enter into force on 1. January, 2010.

Paragraph 6. § 46, paragraph. 1, in the case of unemployment insurance, etc., as amended by the section 1 of this law. 1, enter into force on the 25th. January, 2010.

Paragraph 7. section 23 a and 23 (b) in the Act of Compensation and general grants to municipalities as drawn up by this law's § 13, nr. 2, has effect from the grant year 2010. Article 82 (a) on the law on unemployment insurance, etc. as drawn up by the section 1 of this Act. 15, and this law's § 1, nr. 2-4, 6, 8, 9, 14 and 20 23 have effect on the payment of daily allowances for periods from and with the 4. January, 2010. § 82 a, paragraph. 3, 3. pkt., and section 85 c (s). 3, no. 2, in the case of unemployment insurance and so on as an inmate of the wording of the section 1 of this law. However, 15 and 21 has effect from the third. January, 2011.


Law No 483 of 12. June 2009 amending the law on the responsibility and management of active employment, the law on active employment and various other laws, as well as repealing the Act of Supplementation Commandments to Certain Free Members of One Free Party. in the case of unemployment, altering the Act of Law 2, the following entry into force of the law :

§ 21

Paragraph 1. The law shall enter into force on 1. August 2009, cf. however, paragraph 1 Two and three.

Paragraph 2. § 1, no. $39 and 40, and § 2, no. 2, 45, 48, 50, 51, 65, 79-81, 85-89, 91, 92 and 94, will enter into force on 1. January, 2010.

Paragraph 3. § 2, nr. 67 and 68, enter into force on 1. January 2010 and shall apply to persons who are right and duty to tender at this time.


Law No 516 of 12. June 2009 amending the annual accounting law, the law on financial activities and various other laws amending the section 24 of the Act, the following entry into force of the law :

§ 25

Paragraph 1. The Minister for Economic and Business Affairs sets out the date of the law.

Paragraph 2. The law does not apply to Greenland, cf. however, paragraph 1 4, but may, except for sections 6, 7, 13 and 15-19, by means of a royal appliance, in whole or in part, to Greenland, with the deviations from which the special Greenland conditions are attributed.

Paragraph 3. The Loven does not apply to the Faroe Islands, cf. however, paragraph 1 4, but § 8-10 and 12 may, by means of a royal device, be fully or partially set in force for the Faeroe Islands, with the deviations that the particular ferotable conditions are attributable.

Paragraph 4. Section 14 applies to the Faroe Islands and Greenland.


Law No 521 of 12. June 2009 amending the source of tax laws and various other laws, which amend the section 17 f and section 17 of the law, contain the following entry into force :

§ 29

Paragraph 1. The Act shall enter into force on the day following the announcement in the law. 25) having an impact from the income year 2011, cf. however, paragraph 1 2-10.

Paragraph 2. § 1, no. 5, have effect from the 2008 income year.

Paragraph 3. § 2, nr. 4, has effect from 1. January, 2009.

Paragraph 4. In the case of the income years 2009 and 2010, customs and tax administration are residing over-patting labour market contributions in unfallaces, with the effect that the basis for calculating the basis and thus the balance of the balance of the balance shall be reduced by the amount of the written contribution. However, this only happens to excess contributions, which could have been paid to customs and tax administration before the time limit of the source treasuer ' 59. The provision in 1. and 2. Act. shall apply by analogy to excess contributions recorded for the income years 2006-2008.

Paragraph 5. § 21, nr. 1 and 2, and Section 28 has effect from 1. January, 2010. Contribution base as mentioned in 1. Act. in the proposed text in section 21, no. Paragraph 1, of section 17 f, paragraph 1. However, in the case of the Labor Market's Supplementary Pension, however, in the case of 2010, the applicable provision in section 17 f (2) of this Regulation is applicable. Paragraph 1, on the occupational retirement pension, as well as the reference to the rules on collection and so on in this paragraph and in the proposed text in section 21, no. 2, of section 17 f (2). 2, for the 2010 income year 2010 results from the applicable law applicable to the Labor Market's Supplementary Pension Act.

Paragraph 6. § 1, no. 7, 9, 17, 21, 23, 31, 32, 34, 36 and 38-40, section 7, no. 5, 6 and 12, section 8, no. 1-7, 9-18, 20-24 and 26, and § § 13 -18, 20, 22-25 and 27 have effect from and with the 2010 income year.

Paragraph 7. For the year 2010, the basic amount shall be set at the source tax tenment section 48 E (3). 3, no. Five, to $63.800.

Paragraph 8. In the case of indeduciable persons, the law shall take effect on wages, remuneration, etc., which are paid off and on by 1. January, 2011. 1. Act. the corresponding use of remuneration, remuneration, etc., which shall be paid before the 1. In January 2011, to the extent the salary and so on for the retention of provisional tax after the source tax system is calculated for a period after the 31. December 2010.

Niner. 9. Section 23, paragraph 1. 3 and 4, in the Act on the labour market contribution relating to the levying of payroll contributions for 1994 on the basis of ATP-restancer and the employment minister's access to the rules of calculation, collection and payment of contributions on the basis of ATP-reagan-restancer shall continue to apply.

Paragraph 10. Section 8 shall apply when a person has died on the first of the 1. January, 2011, or later, cf. however, paragraph 1 6.


Law No 117 of 17. In February 2009, amending the Act of Supplementary Labour Market Act, the following shall be included in the provisions of the following Iraqi rules :

§ 2

Paragraph 1. The law shall enter into force on 1. April 2009, cf. however, paragraph 1 Two and three.

Paragraph 2. Section 2 (2). Paragraph 2 (a), section 2 (2), 2, section 14 (b) (b). 3, section 14 e, paragraph 1. 3, section 15 and section 17 (3). 5, in the case of the occupational pension scheme, which has been amended in accordance with section 1 of this Act. 1-3, 18, 19, 21, 22, 25 and 27, will enter into force on 1. January, 2010.

Paragraph 3. § 1, no. 9, enter into force on 1. January, 2010.


Law No 1263 of 16. In December 2009 on the amendment of the Act of Supplementary Labour Market Act, the Law on the Animal Health Fund, the Act on the Taxation of Pensions, and the Act on Pension Taxation Act, and the Act on Pension Taxation Taxation, the following entry into force :

§ 5

Paragraph 1. The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 2-4.

Paragraph 2. § 1, no. 2 and 4, enter into force on 1. May 2010.

Paragraph 3. Section 17 o in the Labor Market ' s Supplementary Pension Act as drawn up by this Act's § 1, nr. 5, enter into force on 1. October 2010.

Paragraph 4. § 3, nr. 1 and 4 shall have effect from 1 and 4. May 2010.

Paragraph 5. § 4, no. 1 4, has the effect of and with the 2010 income year.


Law No 429 of 28. April 2010 amending the law on legal security and administration in the social field, the law on unemployment insurance, etc. and different laws, contains the following entry into force :

§ 20

Paragraph 1. The law shall enter into force on 1. May 2010.

Paragraph 2. The rules in force in paragraph 46, paragraph 1. 3, section 86 a and 87 a of the law on unemployment insurance and so on shall continue to apply in cases relating to daily allowances paid pursuant to Article 69 of Regulation (EEC) No 2 ; 1408/71.

Paragraph 3. References to Regulation (EEC) No, Regulation 1408/71 shall remain in force and the application of this Regulation is maintained in relation to the individual EEA country and Switzerland, as long as the individual EEA country or Switzerland has not signed up to Regulation (EC) No 2. 883/04.


Law No 573 by 31. In May 2010 amending the integration law and various other laws, the following entry into force shall include the following entry into force :

§ 7

Paragraph 1. The law shall enter into force on 1. July 201, paragraph 14, paragraph 14. 1, in the law on Danish education for adult foreigners and others, as a draft of the section 2 of this law. 3, shall apply to cures which are beginning the instruction of a module on 1. July, 2010, or later.


Law No 579 of 1. June 2010 amending the Law on Financial Company, the Act on mortgage lending and mortgage bonds, etc., Act on Denmark's National Bank and various other laws, contains the following entry into force :

§ 21

Paragraph 1. The law shall enter into force on 1. July, 2010, cf. however, paragraph 1 2-6.

Paragraph 2. § 1, no. 5, 26, 27, 51, 60, 62-64 and 85, section 5, nr. 1, 3-7 and 9, and Section 9 shall enter into force on 1. June 2010.

Paragraph 3. Section 13 shall enter into force on the 15th. June 2010.

Paragraph 4. § 1, no. 12, 14 and 15, section 6, number Two, four, five and eight, eight, number eight, number eight. 1, 2, 4-6 and 9, section 10, nr. 1, 2, and 4 to 7, and section 11, no. 2-5, enter into force on 1. January, 2011.

Paragraph 5. § 1, no. 79, enter into force on 1. January, 2011.

Paragraph 6. The Economic and Economic Affairs Minister shall determine the date of entry into force of section 1 (2). 6, 19 and 61, section 3, no. 3 and 4, section 8, nr. 7, and section 14 (a) (a), 4, no. Amendment No 2, in the Act of Denmark's National Bank, as drawn up by this law's section 16, no. 1.


Law No 639 of 14. In June 2010 on the allowance and subsidy for carriage by participating in vocational training and training, the following entry into force shall include the following entry into force :

§ 21

The law shall enter into force on 1. July 2011 and shall have effect on applications for reimbursement and subsidies for the carriage of goods received after the entry into force of the law and which concern participation in vocational training and training commencing on the entry into force of the law.

Paragraph 2. The promise of reimbursement by participating in business adult and after training, cf. Law Order no. 555 of 8. June 2009, revoked. However, the law shall apply to compensation in the case of vocational training and training commencing before 1. July, 2011.


Law No 718 of 25. June 2010 amending the bankruptcy slots and various other laws contains the following entry into force :

§ 55

Paragraph 1. The Minister of Justice sets the time of the law to enter into force.

Paragraph 2. A notification of the payeing or postponement of the decision on bankruptcy pursuant to Article 24 of the Act of Income Act shall maintain its effects following the entry into force of the law. No matter what. Act. may not be extended after the entry into force of the law, or the postponement of the decision on bankruptcy.

Paragraph 3. Applications for the opening of foreclosure proceedings submitted to the court before the entry into force of the law shall be completed in accordance with the rules in force in the current rules.

Paragraph 4. The request for redesign processing cannot be lodged by a creditor whose debtor has notified the debtor, the decision to declare bankruptcy is subject to the bankruptcy of the bankruptcy court in the current version or the debtor has lodged the application for a forced debate.

Paragraph 5. However, if a payment is made, the day of the notification shall be taken as a free day, if the probate court is notified within three weeks of the termination of a request for reconstruction, bankruptcy or debt relief. However, if a request is not made for an accreditation not to be confirmed, the day of receipt shall be taken as a free day, if the court date, within three weeks of the request for an acclave of the acclave, were withdrawn or rejected ; A letter of accreditation was received, receiving a request for reconstruction, bankruptcy or debt relief.

Paragraph 6. The section 10 (a) (1) of the courier. 3, no. 3, section 98, no. 1, and § 200 (3). 1, no. 3, as drawn up by the paragraph 1 of this law. 11, 25 and 32 shall apply where the day of the day is after the entry into force of the law.

Paragraph 7. The section 10 (a) (1) of the courier. 3, no. 5, as inserted by this law's § 1, nr. 11, shall apply only to agreements concluded after the entry into force of the law.

Paragraph 8. Degradability of limitation may be carried out in accordance with the applicable provisions of section 17 and 20 of the statute of limitations of the limitation of the statute of limitations, if the application for the opening of the foreclosure debate has been lodged before the entry into force of the law.

Niner. 9. Section 47 (f) of the Tingly-style law. 4, in the up-to-date version so far, shall also apply following the entry into force of the law. Section 47 (f) of the Tingly-style law. TWO, ONE. pkton, as drawn up by the section 5 of this law. Furthermore, if the pan-set at the opening of the redesign examination is subject to the rules laid down in Chapter 2 of the bankruptcy law, or if an obsessive-compulsive debate has been opened up to date, Section 47 (f) of the Tingly-style law. THREE, ONE. provisions shall not apply if the pawler at the opening of the debt relief matter has been subject to the rules laid down in Chapter 2 of the bankruptcy law, or if forced into force is opened up to date.

Paragraph 10. Penal code section 283, paragraph. 1, no. 2, $300, no. 3, and section 304 (4). 2, as drawn up by the section 11 of this law. The provisions of 1, 3 and 4 shall apply by analogs to the debate on the subject of forced words.


Law No 1556 of 21. December 2010 amending the Act on Financial Action, Act on Preventive Action against the laundering of yield and financing of terrorism, the law on securities trading, and so on, the rule of law and various other laws, contain the following : the provisions in force :

§ 28

Paragraph 1. The law shall enter into force on 1. January, 2011, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 456 of 18. In May 2011 on investment associations, etc., the following entry into force shall include :

§ 28

The law shall enter into force on 1. July, 2011.


Law No 599 of 14. June 2011 amending the Act on the Labor Market's Supplementary Pension, the Law on the Expense Fund of the Lønsuers and various tax havens, shall include the following entry into force :

§ 10

Paragraph 1. The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 2-3.

Strike two-three. (Udelades)


Law No 152 of 28. February 2012 on the amendment of the law on unemployment insurance and so on, the law on active employment, the Law on the occupational pension and the law of legal security and administration in the social field, contain the following : the provisions in force :

§ 5

The law shall enter into force on the fifth. March 2012.


Law No 326 of 11. April 2012 amending different laws as a result of the setting-up of Udbetaling Danmark and the repeal of the rule for the granting of reimbursement of the state's payment of the reimbursement of the municipalities ' expenses in accordance with the social pension and aid legislation etc., include the following entry into force :

§ 25

Paragraph 1. The law shall enter into force on 1. October 2012, cf. however, paragraph 1 2-4.

Paragraph 2. The sections of the law and section 26 (4). 8-10, enter into force on the 15th. April 2012.

Paragraph 3. Law of the law, section 7, number 1 and sections 13, 14 and 16 shall enter into force on 1. December 2012.

Paragraph 4. Law of the Act, section 1-3, section 7, no. 7, and sections 15, 17 and 24 shall enter into force on 1. March, 2013.


Law No 1231 of 18. December 2012 amending different legal provisions relating to the mandatory digital communication etc. shall include the following effective provision :

§ 69

Paragraph 1. The law shall enter into force on 1. January 2013, cf. however, paragraph 1 2.

Paragraph 2. (Udelades)


Law No 1287 of 19. In December 2012 on the amendment of the law on financial activities, the law on securities trading, etc., the law on payment services and electronic money and different laws, contains the following effective implementation :

§ 18

Paragraph 1. Approval may be sought under Section 8 a of the securities trade law and so forth to one of the professes and the Minister for Growth, as laid down in accordance with the requirements laid down in Article 5 of the trade and growth minister. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 1380 of 23. In December 2012 on the amendment of the law on active employment, the active social policy, the Law on Social Security, Act on Social Security and Different Law, contains the following implementation provisions :

§ 21

Paragraph 1. The law shall enter into force on 1. January 2013, cf. however, paragraph 1 2-6 and 8.

Paragraph 2. The Employment Minister shall determine the date of entry into force of § 1. Forty-eight, and section 75, paragraph. 1, no. 6, section 77, paragraph. 2 and 3, in the Act of Active Social Policy, as drawn up by this law's section 3, no. 20.

Paragraph 3. Persons prior to the entry into force of paragraph 1. 2 received unemployment service must, within three months of the date of entry into force of the entry into force of the job, have been placed in the Job network and having a resume / CV.

Paragraph 4. The Employment Minister sets the time of entry into force of section 70 of the active employment initiative as drawn up by the section 1 of this Act. 41, and § 1, nr. 49-51.

Paragraph 5. § 25 a, paragraph. 4, no. 4, section 25 b-25 d and section 25 e (3). Paragraph 1 and 2, in the field of liability and management of the active employment performance, as drawn up by the section 2 of this law. 4, on cooperation between the municipality and the Health Advisory Council and the assessment, enter into force on 1. July, 2013. A municipality and a region may choose to conclude a cooperation agreement on health professional advice and evaluation to the municipality from a clinical function in the region as mentioned in section 25 b-25 d, which is effective from a date before 1. July, 2013. Until such a cooperation agreement is concluded, the local authority must ensure that the rehabilitation team has a health professional representative who can perform a health-training coordinator with health professional advice in the team, including contributing to the rehabilitation team Preference.

Paragraph 6. The Employment Minister shall determine the time of entry into force of the amendments to section 62 (2). One, section 63, section 66, section. 2, and § 68 a, paragraph 1. Amendment No 12, 13 and 13, on the responsibility and management of the active employment performance as drawn up by this law's section 2, no. 6-8 and 10.

Paragraph 7. Instead, ATP may be able to notify the taxable payment of the tax at the same time as payment, cf. the section 23 (3) of the Pension of Pension Act. ONE, FOUR. required, to inform the taxable payment of the tax in connection with the final statement of the supplementary occupational pension for early retirement schemes in the annual pension scheme. 1. Act. have effect from 1. January 2013 to the 30. June 2013.

Paragraph 8. Law 11, no. 3 and 5 shall enter into force on 1. January 2014.


Law No 472 of 13. May 2013 on the amendment of the Law on the Fund for the Payday Fund, the Law on the Labor Market ' s Supplementary Pension and various other laws, contains the following entry into force :

§ 7

Paragraph 1. The law shall enter into force on the 15th. May 2013.

Paragraph 2. The provision in § 2, nr. 3, applicable to requests for payments of a one-time charge in connection with the death occurs after the entry into force of the law.


Law No 615 of 12. June 2013 amending the law on financial activities and various other laws as a result of proposals for the law on investment associations, etc., shall include the following effective provision :

§ 9

Paragraph 1. The law will enter into force on the 22nd. July, 2013, cf. however, paragraph 1 Two and three.

Paragraph 2. § 1, no. 1-41, 49-55 and 57, enter into force on the 22nd. July, 2014.

Paragraph 3. § 2, nr. 6, and Clause 3-5 shall enter into force on the day following the notice in Statedian.


Law No 639 of 12. June 2013 amending different legal provisions relating to public access to documents and so forth includes the following entry into force :

§ 31

The law shall enter into force on 1. January 2014.


Law No 894 of 4. July 2013 amending the Act on Active Social Policy, SU Law, Act on child grants and the advance payment of child support and various other laws, contains the following entry into force :

§ 8

Paragraph 1. The law shall enter into force on 1. January 2014, cf. however, paragraph 1 Two, three and five.

Paragraph 2. The Employment Minister shall fix the date of entry into force of § 1. Twenty-seven, and 13 a, paragraph 1. FOUR, TWO. and 3. pkton, in the Act of Active Social Policy, as drawn up by this law's section 1, no. 28, section 1, no. Paragraph 98 b in the Act of Active Social Policy, as drawn up by this law's section 1, no. 105.

Paragraph 3. § 1, no. Thirty-three, 35, and 51, enter into force on 1. October 2013 and has effect from 1. January 2014. In the case of persons receiving cash benefits, the applicable rules have been applied to date until 31. December, 2013.

Paragraph 4. The municipality must be in the period from 1. October to the 31. In December 2013, a decision on whether a person who is not full 30 years is the 1. 1 January 2014, which receives cash benefits from 1. October to and with the 31. December, 2013, from 1. January 2014 must receive training aid or cash benefits, and the rate of aid to be provided, including if the person concerned has a right to special support if they continue to meet the conditions for receiving aid from 1. January 2014.

Paragraph 5. § 1, no. 106, shall enter into force on the day following the notice in the law and shall take effect from 1. January 2013.


Law No 1610 of 26. December 2013 on the amendment of the law on unemployment insurance and so on, the Act of active employment and other laws, contains the following implementation provisions :

§ 14

Paragraph 1. The law shall enter into force on the 30. December, 2013, cf. however, paragraph 1 2.

Paragraph 2. § 2 shall enter into force on 1. January 2014.

Paragraph 3. Section 2 (2). One, in the law on Danish education for adult foreign nationals and others, as amended by the section 5 of this Act. Paragraph 1 shall not apply to foreigners who are referred to Danish training before the entry into force of the law. For such foreigners, the existing rules apply.


Law No 268 of 25. March 2014 amending the law on financial activities and various other laws contains the following entry into force of the following entry into force :

§ 22

Paragraph 1. The law shall enter into force on the 31. March, 2014, see. however, paragraph 1 2-6.

Strike, 2-6. (Udelades)


Law No 403 of 28. April 2014 amending the Act on financial activities, the Act on securities trading, etc., the penal code, the law on alternative investment funds, etc., the rule of law and various other laws, contains the following effective implementation :

§ 22

Paragraph 1. The law shall enter into force on the 15th. May 2014, cf. however, paragraph 1 2-4.

Strike two-four. (Udelades)


Law No 720 of 25. June 2014 amending the law on sickness benefits, law on active employment, on the responsibility and management of active employment, the law on unemployment insurance, etc., and various other laws, includes the following : the provisions in force :

§ 12

Paragraph 1. The law shall enter into force on 1. July, 2014, cf. however, paragraph 1 Two and three.

Paragraph 2. § 2, nr. 41-43, enter into force on 1 1. January 2015.

Paragraph 3. § 1, no. 1, 3-18, 31-39 and 41-58, section 2, no. 31, section 4, no. 1, 2, 4, 10, 12 and 14, and § § 5 and 11 shall enter into force on 5. January 2015.

The Ministry of Employment, the 10th. October 2014

Mette Frederiksen

/ Anders Dupont


Annex A

The Pension Basis by 1. 1 January 2002-31. December 2007 :

For every 100 kroner. contributions, cf. Section 8 b, the following pension entitlement of age 67 is earned ;
full age
pension entitlement v/67 years
full age
pension entitlement v/67 years
16 years
$18.30.
42 years
12,17 kr.
17 years
18,02 kr.
43 years
$11.96.
18 years
$17.75.
44 years
$11.76.
19 years
$17.48.
45 years
$1.56.
20 years
$17.21.
46 years
$1.35.
21 years
$16.95.
47 years
$1.15.
22 years
16,69 kr.
48 YR
10.95 kr.
23 years
$16.43.
49 years
$0.75.
24 years
$16.18.
50 years
10.55 kr.
25 years
$15.93.
51 years
$0.35 kr.
26 years
$15,69.
52 years
$0.15.
27 years
$15.44.
53 years
$9.95.
28 years
$15,21.
54 years
$9.75.
29 years
$14.7.
55 years
$9.54.
30 years
$14.74.
56 years
$9.34.
31 years
$14.50.
57 years old
$9.13.
32 years
$14.29.
58 years
$8.93.
33 years
14.6 kroner.
59 years
$8.72.
34 years
Eighty-four.
60 years
$8.50.
35 years
13,63 kr.
61 years
$8.29.
36 years
13,41 kr.
62 years
$8.7.
37 years old
$13.20.
63 years
$7.84.
38 years
$12.99.
64 years
$7.50.
39 years
$12.78.
65 years
$7.50.
40 years
$12.50.
66 years
$7.50.
41 years
12,37 kr.
67 years
$7.50.
Note : Tariff is based on a common mortality for men and women in the ratio of M:K = 50:50

Annex B

The following countries are covered by Zone A :

Member States of the European Union, other countries which are full members of the Organisation for Economic Cooperation and Development (OECD), as well as other countries that have entered into special loans agreements with the International Monetary Fund (IMF) and are associated with the General Loan agreement.

A country which, as a result of the lack of ability to pay their foreign sovereign debt, is being excluded from Zone A for a period of five years.