In connection with the transfer of a pension plan covered by Section 1(1) of PAL to another bank or pension provider, the ceding bank or pension provider must disclose information for use in connection with the calculation of tax on yields from pension assets and the submission of statements to the receiving bank or pension provider.

SKAT has prepared forms which can be used in connection with transfers under Section 41 of PBL. The forms contain the minimum requirements for the information which must be disclosed. Form 07.008 and 07.009 are available at  For pension savings plans with individual security custody accounts, the information on form 07.015 must also be disclosed.

The rules are specified in Section 41 of PBL, Sections 21-23 and Section 25 of PAL and in Danish Order no. 1540 of 13 December 2007.