Contents

This section describes who is liable to pay tax and which pension plans are subject to taxation under the Danish Pension Investment Return Tax Act (Pensionsafkastbeskatningsloven (PAL)).

The section describes:

• Persons etc. liable to taxation (A.1.1)
• Pension plans covered by Part 1 of the Danish Pension Tax Act (Pensionsbeskatningsloven (PBL)) (A.1.2)
• Other pension plans liable to taxation (A.1.3)