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Ældre juridiske vejledninger
Taxation of yields from pension assets for foreign pension plans
A. Who is liable to pay tax on yields from pension plan assets
A.1 Persons etc. and plans liable to taxation (Section 1(1) of PAL)
A.1.2 Pension plans covered by Part 1 of PBL (Section 1(1), Item 1 of PAL)
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Contents
This section describes the different pension plans.
The section describes:
Which plans are covered (
A.1.2.1
)
Which plans are exempted from taxation (
A.1.2.2
)
Specifically for pension plans taken out abroad (
A.1.2.3
)