Overview of tax-advantaged pension schemes

We have shown below an overview of limits on deductive/exclusion rights for savings on tax-advantaged pension plans. The overview is valid for the income year 2021 and 2022.

1. Pension plans with deductions and tax on disbursement.

*NB! Deduction assumes full tax liability to DK. The right of exclusion presupposes that these are employer-management arrangements in which wage income is taxable to Denmark. No opt-out is granted for AM contributions (e.g. for 2022:64,348 - 5,148 = 59,200)

2. Age savings without deduction and without tax on disbursement

Below are shown pension schemes in which the deposit is made from taxed funds.

3. § 53A Schemes

These schemes are also subject to the payment being made from taxed funds and typically include foreign pension schemes which meet the conditions of section 53A of the PBL. In practice, these schemes are mostly used for posting and posting.

**NB! No taxation on payment unless there has been a right of deduction/exclusion abroad

SkatteInform does not accept responsibility for any dispositions that may be made on the basis of this newsletter without prior advice. We also do not accept responsibility for errors and omissions.

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