Guide to form no. 07.074 EN - pension providers who offer approved pension schemes in Denmark (pension scheme number) and who determine the tax base under section 4 of the Danish Act on Taxation of Pension Returns (Pensionsafkastbeskatningsloven (PAL)) for the taxable pension schemes mentioned in section 1(1) of PAL and which have been terminated in the income year under sections 23 or 23a of PAL.

Tax for the year 2012 is 15.3 per cent.

This guide is valid from income year 2012.