This guide is intended for non-Danish and Danish pension providers that are established outside Denmark and wish to offer pension plans to customers in Denmark. Pension providers are life and pension insurance companies, banks and credit institutions and pension funds.

From 1 January 2008, pension providers within the EU and EEA (except Liechtenstein) can apply to have pension schemes approved with a view to offering such schemes in Denmark under the same rules that apply to Danish pension providers.

Once a pension scheme has been approved, customers are entitled to a tax deduction or exemption for contributions to their pension plans as well as being entitled to tax-exempt transfers to and from other pension plans.

Citizens in Denmark can also apply for approval of a pension plan taken out with a pension provider in an EU or EEA member state.

The guide describes the rules and explains how pension providers can have a pension scheme approved in Denmark.

You will find the application forms at