This section describes the conditions which must be met for a pension plan taken out abroad to be approved as a tax-privileged plan in Denmark.

A pension plan taken out abroad may be approved as a tax-privileged plan in Denmark provided that a number of conditions are met. See Section 15 C of PBL.

The following conditions must be met:

• The pension plan must be taken out in another EU or EEA member state (with the exception of Liechtenstein) and must correspond to a Danish tax-privileged plan,
• The pension provider must meet the requirements which must be met by Danish pension providers and must undertake the same obligations, and
• The pension holder must accept being taxed on his regular income from his pension plan in Denmark - even if the pension holder, e.g., takes up residence in another country. See also

See also the guides

• 'Tax and pension plans - for pension providers in countries other than Denmark'
• 'Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state'.