Pension contributions to company pension schemes which are deducted from personal income, are not to be included in the basis for calculating income tax. These include contributions to Danish schemes, but the rule generally applies to pension schemes in Sweden, the UK, Switzerland and the Netherlands as well as approved schemes in EU/EEA member states. Contributions to pension schemes in countries other than those mentioned above must be included in the basis for calculating A-tax. 

Pension schemes under section 53 A of the Danish Pension Tax Act (Pensionsbeskatningsloven) may usefully be combined with taxation under sections 48 E-F. This way it is easier for the highly paid employees to meet the salary requirement.