If PAL tax amounts under Section 23(1) of PAL are not paid within the 3-day deadline, the amount must carry interest from the deadline and until payment is made.

The PAL tax amount can, however, only carry interest until the deadline mentioned in Section 23(2) of PAL. For banks, credit institutions and capital pension funds, this means that the tax amount carries interest until 15 January after the end of the year of taxation. For other insurance companies etc., the tax amount carries interest until 31 March after the end of the year of taxation.

The interest corresponds to the interest under Section 7(1), cf. Section 7(2), of the Danish Tax Collection Act (Opkrævningsloven).

If the PAL tax amount has not been paid by 15 January for banks, credit institutions and capital pension funds and by 31 March for other pension providers after the end of the year of taxation, interest must be paid from the dates mentioned until payment is made under Section 28 of PAL. See Section 23(3), Item 3 of PAL. 

See also section D.3, Default interest.