In cases where several accounts have been established for the same savings type, the reduction is calculated as one for all accounts with the bank belonging to the individual pension saver as long as the plans are effective. See Section 10 of Danish Order no. 1540 of 13 December 2007, rules in the Danish Pension Investment Return Tax Act on foreign banks and pension providers and on compensation disbursements.

A plan can e.g. be distributed on several accounts if the savings are fully or partially invested in securities with attached custody account.

Several accounts may also be used due to the calculation of tax under PBL pursuant to which different rates are to be used depending on when the savings have been made.