When paying tax under Section 23 of PAL, banks can offset negative tax under Section 25 of PAL.

In instances where the total negative PAL tax exceeds the positive PAL tax, additional offsetting can be made in respect of the tax under Section 38 of PBL. See section 6.3, Offsetting negative PAL tax under Section 25 of PAL

(3) Documentation of the offsetting of the negative tax and the statement of the account shall be submitted to the Danish Central Customs and Tax Administration upon request.

In connection with payments of taxes on yields from pension assets etc. pursuant to Section 23 of PAL from abroad, you need the following information:

IBAN code: DK59 3000 0007403615 SWIFT BIC code: DABADKKK.