Field

Form

 Field text

138

07.067 EN

Tax base determined according to section 4 of PAL
In this field, enter the taxable return determined according to the provision in section 4 of PAL.

Reference is also made to section C.G.2.3.2 of our legal guide.

Please note that only pension savings accounts with a positive tax base in the income year are included in field 138.

139

07.070 EN

Tax base determined according to section 4a of PAL
The taxable return is determined according to the rules set out in section 4a(2)-(10) of PAL.

In this field, enter the taxable return determined according to the provision in section 4a of PAL.

Reference is also made to section C.G.2.3.3 of our legal guide.

Please note that only pension savings accounts with a positive tax base in the income year are included in field 139.

140

07.067 EN 
07.070 EN

Reduction under section 10(2) and (5) of PAL
In this field, enter the total reduction amount corresponding to the sum of the separately determined reduction amounts according to section 10(2) of PAL for each individual client’s savings scheme according to section 1(1) of PAL. Regarding the calculation of the reduction amount, reference is made to section C.G.2.7.3 of our legal guide.

141

07.067 EN 
07.070 EN

Tax base
In this field, the final tax base is entered as field 138 or field 139 minus field 140.

Whether field 138 or field 139 is used depends on the form used by the provider (field 138 for forms 07.067-07.069, and field 139 for forms 07.070-07.072).

The field is calculated automatically in E-tax.

142

07.067 EN 
07.070 EN

Negative tax as of 31 December of the income year to be carried forward
In this field, enter any negative tax that cannot be offset against any positive tax on the schemes to which the negative tax relates.

The amount can therefore be carried forward for offsetting in future income years.

290

07.067 EN 
07.070 EN

Deductions according to section 9(2) of PAL for schemes without entitlement to an interest bonus 

701

07.067 K EN  
07.070 K EN 

Tax paid previously relating to section 4 or 4a of PAL
The field contains the amount from field 893 ‘Tax for the year after offsetting negative tax’ in the ‘Previously declared’ column,

namely the total tax paid according to section 4 of PAL in connection with the latest report.

The field is calculated automatically in E-tax.

711

07.067 K EN
07.070 K EN 

Difference (according to section 4 or section 4a of PAL)
In this field, enter the difference between field 893 and field 701.

A negative amount is indicated with a negative sign.

The field is calculated automatically in E-tax.

721

07.067 K EN  
07.070 K EN 

Interest according to section 27 of PAL on the difference relating to section 4 or 4a of PAL
Interest is calculated from 20 February of the year following the income year up to and including the day before payment is made.

Positive PAL tax
The provider must calculate the interest if the total correction in field 711 is positive.

If the PAL tax is positive, interest must be calculated in order for the report to be approved in E-tax.

Negative PAL tax
The Tax Agency calculates the interest if the amount in field 711 is negative.

731

07.067 K EN  
07.070 K EN

Amount payable/refundable following correction according to section 4 or section 4a of PAL
The sum of fields 711 and 721 is determined here. A negative amount is indicated with a negative sign.

The amount is calculated automatically in E-tax.

810

07.067 EN  
07.070 EN

Tax for the year before offsetting negative tax
The tax rate is 15.3% of the calculated tax base in field 141. The field cannot be negative.

The amount is calculated automatically in E-tax.

811

07.067 EN  
07.070 EN 

Used negative tax from previous years
The negative PAL tax carried forward from previous income years and offset against the positive tax for the year must be entered in field 811.

07.067 EN
07.070 EN

Paid on account
If tax on account has been paid, the total on-account amount must be reported in field 891.

Please note that the amount represents an actual payment to the Tax Agency made by 19 February of the year following the income year as well as any amount paid for the year before the year of termination according to section 21 of PAL in respect of terminated schemes. The latter includes amounts settled before the final report has been submitted due to the rule in section 21 of PAL, according to which the tax must be paid to the Tax Agency no later than seven days after it has been withdrawn from the account.

Other amounts that have been settled within seven days after the tax has been withdrawn from the scheme, see section 21(2), third sentence, must also be entered in this field.

The amount is therefore a fixed amount and will, as a general rule, not change when corrections are subsequently reported.

The field is locked for changes in connection with the reporting of corrections. If there is a need to correct the reported amounts, for example due to a typing error or similar, please contact the Tax Agency.

892

07.067 EN
07.070 EN

Interest-bearing tax for the year
The difference between fields 893 and 891 is calculated in this field.

The field is calculated automatically in E-tax.

893

07.067 EN 
07.070 EN

Tax for the year after offsetting negative tax
In this field, enter the total tax liability according to section 4 or section 4a of PAL as field 810 minus field 811.

The amount is calculated automatically in E-tax.

896

07.067 EN
07.070 EN

Interest according to section 21 of PAL from 20 February until date of payment
Interest must be paid on the amount in field 892 ‘Interest-bearing tax for the year’ based on the interest rate according to section 27(5) of PAL. The Tax Agency sets the interest rate once a year and publishes it in an SKM notification. The notifications are available at ‘skat.dk/jura -> Styresignaler m.v. -> Styresignaler og meddelelser’ (skat.dk/law -> Guidance notes etc. -> Guidance notes and notifications)

Interest must be paid from 20 February of the year following the income year up to and including the day before payment is made. If payment is not made by the final due date for payment, interest accrues according to section 27(5) of PAL only up to and including this date, after which point default interest will be calculated according to section 28 of PAL.

Tax due is subject to interest at the rate applicable to tax due, see section 27(5), sixth sentence, while overpaid tax is subject to interest at the rate applicable to overpaid tax, see section 27(5), fourth sentence.

Please note that the rate for overpaid tax is only applied in connection with the ordinary report, that is in cases where the amount paid on account exceeds the liability. The rate is not applied in connection with the reporting of corrections that result in a tax refund.

Field 896 is not filled in for overpaid tax. Overpaid tax carries interest up to the actual date of disbursement of the refund. The Tax Agency therefore calculates the interest in connection with the refund.

If amounts in the fields are corrected after pressing the interest calculation button in E-tax, the button must be pressed again to calculate the interest on the corrected amount.

Please note that the amount is the interest calculated in connection with the ordinary return for the income year in question.

The amount of interest is calculated on the PAL tax due that has not been paid on account no later than 19 February of the year following the income year.

Interest is calculated from 20 February of the year following the income year up to and including the day before payment is made.

Therefore, as a general rule, this amount must not be changed in connection with subsequent corrections.

Interest on amounts payable or refundable as a result of a reported correction accrues at a rate of interest according to section 27(5) of PAL and must be reported in field 720 or field 721 depending on whether the change concerns tax payable by the individual or tax payable by the provider.

The field is locked for changes in connection with the reporting of corrections. In case of an extraordinary need for changing the stated interest amount according to section 21 of PAL, the Tax Agency should be contacted.

899

07.067 EN
07.070 EN

Payable/refundable at custody account level
The tax to be paid/refunded is calculated as the interest-bearing tax for the year in field 892 plus or minus the calculated interest in field 896.

If the tax is negative, the amount in field 896 must be entered with a negative sign.

The amount is calculated automatically in E-tax.