This guide is used to describe field numbers in connection with the declaration of PAL tax under section 21 of the Danish Pension Investment Return Tax Act (PAL). The guide applies to both ordinary declaration and correction declaration in respect of all institutions covered by section 21 of PAL, regardless of the tax liability provision by which the institution is covered.

Danish version of this guide - S nr. 94 

The guide has been updated with revised texts on, among other things, declaration of interest on negative institution tax, negative provisions for the individual level and interest on overpaid on-account tax as well as other clarifications of the text.