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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.1.3 Other pension plans liable to taxation (Section 1(1), Items 2-4 of PAL)
A.1.3.1 Pension accounts covered by Section 42 of PBL (Section 1(1), Item 2 of PAL)
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The following pension accounts are covered by Section 42 of PBL.
Pension plans set up as a special account upon the transfer of pension contributions etc. in connection with the resignation from a job in the state, Danish National Evangelical Lutheran Church, the public school system or a municipality.
Pension plans set up as a special account upon the transfer of withdrawal compensation from a state-subsidised pension plan or from a pension fund covered by Sections 2, 6 or 7 of PBL