This guide is used to describe field numbers in connection with the reporting of PAL tax according to section 21 of the Danish Pension Investment Return Tax Act (Pensionsafkastbeskatningsloven) (PAL). The guide applies both to ordinary reports and to corrections concerning all pension providers covered by section 21 of PAL, regardless of which tax liability provision the provider is subject to.

Danish version of this guide - S nr. 94 

All reports have been adjusted, and fields have been changed or added as of the 2024 income year. The new fields are listed and described in the system guide. For reports or corrections for previous income years (2023 and earlier), please refer to the respective guides for these income years.