Instalment savings accounts under sections 11A, 15A and 15B of the PBL
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Field 201
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Tax base prior to reduction under section 10(1) of PAL
The total tax base must be stated. This is calculated by adding up each individual client's separately determined tax base. Please note that only pension savings accounts with a positive tax base in the income year are included in field 201.
Pension savings accounts in respect of which foreign tax has been carried forward under section 20(3) of PAL are also deemed to be accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 201.
The tax base includes all types of asset returns.
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Field 202
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Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the separately determined reduction amounts under section 10(1) of PAL for each individual client's savings scheme under section 1 of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base in the income year in field 202. This does not, however, apply to pension schemes in respect of which foreign tax has been carried forward for offsetting under section 20(3) of PAL.
When calculating the reduction under section 10(1) of PAL, the individual client's pension savings accounts of a given nature with the bank are considered as a whole, provided, however, that the pension savings accounts in question have been established pursuant to the Danish Pension Tax Act (Pensionsbeskatningsloven) PBL)).
The reduction amount is calculated - for each individual client's scheme of a given type - by multiplying the tax base pursuant to PAL by the balance at the end of 1982, see., however, the provision set out in section 10(5) of PAL, and by dividing this result by the balance in the income year.
If the value of the pension scheme at the end of the income year - due to partial disbursement (running disbursements) - is lower than the value of the pension scheme as at 31 December 1982, and if the partial disbursement exceeds the increase in the account after 1 January 1983, the value of the pension scheme as at 31 December 1982 is reduced by an amount corresponding to the difference between the disbursement and the increase in the account after 1 January 1983, see section 10(5) of PAL.
The same method is applied in connection with partial termination, if any, of a pension scheme.
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Field 203
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Tax base
The sum of the taxable part of the tax base of the individual account types must be stated, determined as follows
- field 201 minus field 202
The field is calculated automatically in E-tax (TastSelv).
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Field 278
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Negative tax as at 31 December in the income year to be carried forward
The unused negative tax determined as at 31 December in the income year which can be carried forward for deduction from the positive tax in subsequent income years pursuant to PAL must be stated.
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Pension accounts under section 51 etc. of PBL
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Field 301
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Tax base prior to reduction under section 10(1) of PAL
The total tax base must be stated. This is calculated by adding up each individual client's separately determined tax base. Please note that only pension savings accounts with a positive tax base in the income year are included in field 301.
Pension savings accounts in respect of which foreign tax has been carried forward under section 20(3) of PAL are also deemed to be accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 301.
The tax base includes all types of asset returns.
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Field 302
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Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the separately determined reduction amounts under section 10(1) of PAL for each individual client's savings scheme under section 1 of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base in the income year in field 102. This does not, however, apply to pension schemes in respect of which foreign tax has been carried forward for offsetting under section 20(3) of PAL.
When calculating the reduction under section 10(1) of PAL, the individual client's pension savings accounts of a given nature with the bank are considered as a whole, provided, however, that the pension savings accounts in question have been established pursuant to the Danish Pension Tax Act (Pensionsbeskatningsloven) PBL)).
The reduction amount is calculated - for each individual client's scheme of a given type - by multiplying the tax base pursuant to PAL by the balance at the end of 1982, see., however, the provision set out in section 10(5) of PAL, and by dividing this result by the balance in the income year.
If the value of the pension scheme at the end of the income year - due to partial disbursement (running disbursements) - is lower than the value of the pension scheme as at 31 December 1982, and if the partial disbursement exceeds the increase in the account after 1 January 1983, the value of the pension scheme as at 31 December 1982 is reduced by an amount corresponding to the difference between the disbursement and the increase in the account after 1 January 1983, see section 10(5) of PAL.
The same method is applied in connection with partial termination, if any, of a pension scheme.
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Field 303
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Tax base
The sum of the taxable part of the tax base of the individual account types must be stated, determined as follows
- field 301 minus field 302
The field is calculated automatically in E-tax (TastSelv).
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Field 378
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Negative tax as at 31 December in the income year to be carried forward
The unused negative tax determined as at 31 December in the income year which can be carried forward for deduction from the positive tax in subsequent income years pursuant to PAL must be stated.
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Index-linked accounts under section 15 of PBL
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Field 401
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Tax base prior to reduction under section 10(1) of PAL
The total tax base must be stated. This is calculated by adding up each individual client's separately determined tax base. Please note that only pension savings accounts with a positive tax base in the income year are included in field 401.
Pension savings accounts in respect of which foreign tax has been carried forward under section 20(3) of PAL are also deemed to be accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 401.
The tax base includes all types of asset returns.
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Field 402
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Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the separately determined reduction amounts under section 10(1) of PAL for each individual client's savings scheme under section 1 of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base in the income year in field 102. This does not, however, apply to pension schemes in respect of which foreign tax has been carried forward for offsetting under section 20(3) of PAL.
When calculating the reduction under section 10(1) of PAL, the individual client's pension savings accounts of a given nature with the bank are considered as a whole, provided, however, that the pension savings accounts in question have been established pursuant to the Danish Pension Tax Act (Pensionsbeskatningsloven) PBL)).
The reduction amount is calculated - for each individual client's scheme of a given type - by multiplying the tax base pursuant to PAL by the balance at the end of 1982, see., however, the provision set out in section 10(5) of PAL, and by dividing this result by the balance in the income year.
If the value of the pension scheme at the end of the income year - due to partial disbursement (running disbursements) - is lower than the value of the pension scheme as at 31 December 1982, and if the partial disbursement exceeds the increase in the account after 1 January 1983, the value of the pension scheme as at 31 December 1982 is reduced by an amount corresponding to the difference between the disbursement and the increase in the account after 1 January 1983, see section 10(5) of PAL.
The same method is applied in connection with partial termination, if any, of a pension scheme.
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Field 403
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Tax base
The sum of the taxable part of the tax base of the individual account types must be stated, determined as follows
- field 401 minus field 402
The field is calculated automatically in E-tax (TastSelv).
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