Overview of tax-advantaged pension schemes

Give yourself an overview of tax-advantaged pension plans and learn how to use it

Overview

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.

PensionsordningFradrag/-bortseelsesret *)Beskatning af afkastetBeskatning ved udbetaling
Livsvarig pensionsopsparingngen beløbsgrænse15,3%Skat/afgift
Lisvarig livrente indbetales som en sum

Fradrag maks. kr.
53.800 (2021)
54.500 (2022) fordeles over 10 år

15,3%Skat/afgift
Livsvarig livrente indbetales over 10 år

Fradrag maks. kr. 53.800 (2021)
54.500 (2022)
i forfaldsåret

15,3%Skat/afgift
Ratepension/Rateforsikring og ophørende livrente

Maks. kr.
58.500 (2021)
59.200 (2022)

15,3%Skat/afgift

Ekstra pensionsfradrag

Mere end 15 år til pensionsalderen

Værdi = 12% af maks. kr.
74.700 = 8.964 kr. (2021)
75.600 = 9.072 kr. (2022)

Ekstra pensionsfradrag

15 år eller mindre til pensionsalderen

Værdi = 32% af maks. kr
74.700 = 23.904 kr. (2021)
75.600 = 24.192 kr. (2022)

*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.

FradragIngen fradrag og indbetaling op til
Beskatning af afkastetBeskatning ved udbetaling
Mere end 5 år til pensionsalderen

kr 5.400 (2021)
kr. 5.500 (2022)

15,3%Ingen skat/afgift
5 år eller mindre til pensionsalderen

kr. 52.400 (2021)
kr. 54.200 (2022)

15,3%Ingen skat/afgift

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.

OrdningFradrag/-bortseelsesret
Beskatning af afkastetBeskatning ved udbetaling
Andre ordninger; Herunder syge og ulykkesforsikring og uafdækkede direktør-ordninger

Ingen fradrag/bortseelsesret **

Op til 42% og lagerbeskatningIngen skat/afgift

**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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