This guide contains a description of field numbers in connection with the declaration of PAL tax under section 23 and section 23a of the Danish Pension Investment Return Tax Act (PAL). The guide covers all declarations regarding terminated schemes and schemes with terminated tax liability under sections 23 and 23a of PAL, regardless of whether the specific scheme is liable to taxation under section 3, section 4, section 4a or section 5 of PAL.

Danish version of this guide - S nr. 98

The name and address of the agency as well as the section 'Correction declarations' has been updated.