This section describes taxable yields under the Danish Pension Investment Return Tax Act (Pensionsafkastbeskatningsloven (PAL)).

The section covers

• Tax rate (B.1)
• Basis of taxation of plans with banks and credit institutions, pension accounts covered by Section 42 of the Danish Pension Tax Act (Pensionsbeskatningsloven (PBL)) and contributory pension accounts covered by Section 51 of PBL (B.2)
• Basis of taxation and determining the basis of taxation in respect of plans with life insurance companies and pension funds (B.3)
• Basis of taxation of plans under the Special Pension Savings Scheme (Den Særlige Pensionsopsparing (SP)), the Labour Market Supplementary Pension Scheme for Recipients of Anticipatory Pension (Den Supplerende Arbejdsmarkedspension for Førtidspensionister (SAP)) and capital pension funds (B.4)
• Basis of taxation at provider level (B.5)
• Joint provisions on deductions from the basis of taxation under Sections 3, 6 and 7 of PAL (B.6)
• Reduction of the basis of taxation for plans taken out before the end of 1982 (B.7)