This guide is aimed at pension providers which offer approved pension plans in Denmark (pension plan number) and which determine the basis of taxation under Section 4 of the Danish Pension Investment Return Tax Act (Pensionsafkastbeskatningsloven (PAL)) for the taxable pension plans which are mentioned in Section 1(1) of PAL and which have been terminated in the year of taxation under Section 23 or 23a of PAL.

This guide is aimed at foreign pension providers statement concerning tax on yields from pension plan assets for the year of 2010 and onwards.