This section describes the administrative rules on the collection of tax on yields from pension assets (PAL tax) etc.

The section covers

• Submission of statement and payment of tax (D.1)
• Controlling and changing the statement (D.2)
• Default interest (D.3)
• Estimated assessment, request for information and penalty payments (D.4)
• Missing information on the value of unlisted shares in limited companies and unlisted shares in private limited companies as well as shares in limited partnerships (D.5)·       
• Other rules concerning the administration of the Danish Pension Investment Return Tax Act (Pensionsafkastbeskatningsloven (PAL)) (D.6)
• Auditor's statement (D.7)
• Criminal liability (D.8)
• Binding assessment notice (D.9)