As a general rule, as concerns all the forms for declaration under sections 23/23a of PAL, complete calculations must have been performed in respect of all the underlying terminated schemes/schemes with terminated tax liability prior to the completion of the form. This means that, for each scheme, a decision must have been made on the tax base in the year of termination, possible offsetting of negative tax from previous years, see section 17 of PAL, disbursable negative PAL tax, if any, under section 25(1) of PAL etc.

The reason for this is that a determination must be made regarding the terminated scheme and the tax must be paid to the Danish Tax Agency within three weekdays or within one month, respectively, of the termination of the scheme/tax liability. It is thus on the actual date of termination (or immediately thereafter) that a decision must be made concerning the issues above. For further information on this, reference is made to sections 23/23a of PAL.

The same applies to any offsetting of disbursable negative PAL tax under section 25(1) of PAL from one scheme against positive PAL tax payable under another scheme under sections 23/23a of PAL. Such offsetting is therefore only possible for schemes terminating within the same three-day/one-month period (depending on the situation). It is therefore a natural consequence of the above that the completion of the section 23/23a form merely constitutes a summing-up of the amounts settled, offset etc. in the course of the relevant income year - with the addition of any remaining taxes etc. which, in very exceptional cases, may arise in the period from the settlement with the Danish Tax Agency until the time of declaration.

Field

Online form

Field text

  

101

07.073 EN

Tax base prior to reduction under section 10(1) of PAL
The total positive tax base must be stated. This is calculated by adding up the separately determined tax base from each individual terminated pension savings account with a positive tax base in the year of termination into a total amount.

Please note that only accounts with a positive tax base in the year of termination are included in the determination of field 101.

Schemes with a tax base or tax of DKK 0 are also deemed to be accounts with a positive tax base.

Pension savings accounts against which foreign tax carried forward has been offset under section 20(3) of PAL are also deemed to be terminated accounts with a positive tax base. The same applies to pension schemes against which negative tax from previous income years has been offset under section 17 of PAL. These accounts are therefore also included in the determination of the amounts in field 101.

Schemes with a negative tax base are instead converted into negative tax and possibly offset in field 842, if permitted in accordance with the rules in section 11(1) of Danish Executive Order no. 1138.

Similarly, the portion of the negative tax which is offset against the PBL tax under section 11(2) of Danish Executive Order no. 1138 must be stated in field 501, while negative tax which can be disbursed in accordance with the rules in section 25(1) of PAL and which is not offset in accordance with section 11(1) and (2) of Danish Executive Order no. 1138 must be stated in field 502.

 

  

102

07.073 EN

Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the reduction amounts determined separately at the time of termination under section 10(1) of PAL for each individual savings scheme terminated under section 1(1) of PAL.

However, only the reduction amount for pension savings accounts with a positive tax base in the year of termination is included in the determination of field 102.

Schemes for which relief has been carried forward from previous income years under section 20(3) of PAL and for which negative PAL tax has been carried forward from previous years under section 17 of PAL are deemed to be accounts with a positive tax base - even if the amount of PAL tax to be paid is DKK 0.

 

  

103

07.073 EN

Tax base
The sum of the taxable part of the tax base of the individual account types must be stated, determined as follows:

  • field 101 ÷ (minus) field 102.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

110

07.074 EN

Tax base determined under section 4 of PAL
The total positive tax base must be stated. This is calculated by adding up the separately determined tax base from each individual terminated pension savings account with a positive tax base in the year of termination into a total amount.

Schemes with a tax base or tax of DKK 0 are also deemed to be accounts with a positive tax base.

Pension savings accounts against which negative tax from previous income years has been offset under section 17 of PAL are also deemed to be terminated accounts with a positive tax base.

Please note that only accounts with a positive tax base in the year of termination are included in the determination of field 110.

Schemes with a negative tax base are instead converted into negative tax and possibly offset in field 852, if permitted in accordance with the rules in section 11(1) of Danish Executive Order no. 1138.

Similarly, the negative tax which is offset against the PBL tax under section 11(2) of Danish Executive Order no. 1138 must be stated in field 503, while any negative tax which can be disbursed in accordance with the rules in section 25(1) of PAL and which is not offset in accordance with section 11(1) and (2) of Danish Executive Order no. 1138 must be stated in field 504.

 

  

111

07.075 EN

Tax base determined under section 4a of PAL 
The total positive tax base must be stated. This is calculated by adding up the separately determined tax base from each individual terminated pension savings account with a positive tax base in the year of termination into a total amount.
Schemes with a tax base or tax of DKK 0 are also deemed to be accounts with a positive tax base.

Pension savings accounts against which foreign negative tax from previous income years has been offset under section 17 of PAL are also deemed to be terminated accounts with a positive tax base.

Please note that only accounts with a positive tax base in the year of termination are included in the determination of field 111.

Schemes with a negative tax base are instead converted into negative tax and possibly offset in field 852, if permitted in accordance with the rules in section 11(1) of Danish Executive Order no. 1138.

Similarly, the negative tax which is offset against the PBL tax under section 11(2) of Danish Executive Order no. 1138 must be stated in field 503, while any negative tax which can be disbursed in accordance with the rules in section 25(1) of PAL and which is not offset in accordance with section 11(1) and (2) of Danish Executive Order no. 1138 must be stated in field 504.

 

  

112

07.074 EN
07.075 EN

Reduction under section 10(2) and (5) of PAL
The total reduction amount must be stated, corresponding to the sum of the reduction amounts determined separately at the time of termination under section 10(2) and (5) of PAL for each individual terminated savings scheme under section 1(1) of PAL.

Please note that only reduction amounts for pension savings accounts with a positive tax base in the year of termination must be included in this field.

 

  

113

07.074 EN
07.075 EN

Tax base
The total tax base after the reduction must be stated.
The field is calculated automatically in E-tax for businesses (TastSelv Erhverv) as follows:
Form 07.074: field 110 - field 112
Form 07.075: field 111 - field 112.

 

  

178

07.073 EN

Negative tax base at the time of termination for possible disbursement
The unused negative tax in accordance with PAL at the time of termination must be stated.

The amount stated in field 178 comprises both negative tax under PAL for which a refund can be applied in accordance with section 25 of PAL and negative tax under PAL for which no refund can be applied under section 25 of PAL.

This means that all negative tax remaining after offsetting in the income year, see section 17 of PAL, under terminated schemes or schemes with terminated tax liability in the income year must be stated in this field. The field also includes amounts which have been carried forward for offsetting in subsequent years under section 20(3) of PAL and which have been carried forward together with negative PAL tax under section 17 of PAL. 

 

  

201

07.073 EN

Tax base prior to reduction under section 10(1) of PAL
The total positive tax base must be stated. This is calculated by adding up the separately determined tax base from each individual terminated pension savings account with a positive tax base in the year of termination into a total amount.

Please note that only accounts with a positive tax base in the year of termination are included in the determination of field 201. Schemes with a tax base or tax of DKK 0 are also deemed to be accounts with a positive tax base.

Pension savings accounts against which foreign tax carried forward has been offset under section 20(3) of PAL are also deemed to be terminated accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 201. The same applies to pension schemes against which negative tax from previous income years has been offset, see section 17 of PAL.

Schemes with a negative tax base are instead converted into negative tax and possibly offset in field 842, if permitted in accordance with the rules in section 11(1) of Danish Executive Order no. 1138.

Similarly, the negative tax which is offset against the PBL tax under section 11(2) of Danish Executive Order no. 1138 must be stated in field 501, while any negative tax which can be disbursed in accordance with the rules in section 25(1) of PAL and which is not offset in accordance with section 11(1) and (2) of Danish Executive Order no. 1138 must be stated in field 502.

 

  

202

07.073 EN

Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the reduction amounts determined separately at the time of termination under section 10(1) of PAL for each individual savings scheme terminated under section 1(1) of PAL.

However, only the reduction amount for pension savings accounts with a positive tax base in the year of termination is included in the determination of field 202.

Schemes for which relief has been carried forward from previous income years under section 20(3) of PAL and for which negative PAL tax has been carried forward from previous years for offsetting under section 17 of PAL are deemed to be accounts with a positive tax base - even if the amount of PAL tax to be paid is DKK 0.

 

  

203

07.073 EN

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 for businesses (TastSelv Erhverv).

 

  

278

07.073 EN

Negative tax base at the time of termination for possible disbursement
The unused negative tax in accordance with PAL at the time of termination must be stated.

The amount stated in field 278 comprises both negative tax under PAL for which a refund can be applied in accordance with section 25 of PAL and negative tax under PAL for which no refund can be applied under section 25 of PAL.

This means that all negative tax remaining after offsetting in the income year, see section 17 of PAL, under terminated schemes or schemes with terminated tax liability in the income year must be stated in this field. The field also includes amounts which have been carried forward for offsetting in subsequent years under section 20(3) of PAL and which have been carried forward together with negative PAL tax under section 17 of PAL. 

 

  

301

07.073 EN

Tax base prior to reduction under section 10(1) of PAL
The total positive tax base must be stated. This is calculated by adding up the separately determined tax base from each individual terminated pension savings account with a positive tax base in the year of termination into a total amount.

Please note that only accounts with a positive tax base in the year of termination are included in the determination of field 301.

Schemes with a tax base or tax of DKK 0 are deemed to be accounts with a positive tax base.

Pension savings accounts against which foreign tax carried forward has been offset under section 20(3) of PAL are also deemed to be terminated accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 301. The same applies to pension schemes against which negative tax from previous income years has been offset, see section 17 of PAL.

Schemes with a negative tax base are instead converted into negative tax and possibly offset in field 842, if permitted in accordance with the rules in section 11(1) of Danish Executive Order no. 1138.

Similarly, the negative tax which is offset against the PBL tax under section 11(2) of Danish Executive Order no. 1138 must be stated in field 501, while any negative tax which can be disbursed in accordance with the rules in section 25(1) of PAL and which is not offset in accordance with section 11(1) and (2) of Danish Executive Order no. 1138 must be stated in field 502.

 

  

302

07.073 EN

Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the reduction amounts determined separately at the time of termination under section 10(1) of PAL for each individual savings scheme terminated under section 1(1) of PAL.

However, only the reduction amount for pension savings accounts with a positive tax base in the year of termination is included in the determination of field 302. 
 
Schemes for which relief has been carried forward from previous income years under section 20(3) of PAL and for which negative tax has been carried forward from previous years for offsetting under section 17 of PAL are deemed to be accounts with a positive tax base - even if the amount of tax to be paid is DKK 0.

 

  

303

07.073 EN

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 fields are calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

378

07.073 EN

Negative tax at the time of termination for possible disbursement
The unused negative tax in accordance with PAL at the time of termination must be stated.

The amount stated in field 378 comprises both negative tax under PAL for which a refund can be applied in accordance with section 25 of PAL and negative tax under PAL for which no refund can be applied under section 25 of PAL.

This means that all negative tax remaining after offsetting in the income year, see section 17 of PAL, under terminated schemes or schemes with terminated tax liability in the income year must be stated in this field. The field also includes amounts which have been carried forward for offsetting in subsequent years under section 20(3) of PAL and which have been carried forward together with negative PAL tax under section 17 of PAL.

 

  

401

07.073 EN

Tax base prior to reduction under section 10(1) of PAL
The total positive tax base must be stated. This is calculated by adding up the separately determined tax base from each terminated pension savings account with a positive tax base in the year of termination into a total amount.

Please note that only accounts with a positive tax base in the year of termination are included in the determination of field 401. Schemes with a tax base or tax of DKK 0 are also deemed to be accounts with a positive tax base.

Pension savings accounts against which foreign tax carried forward has been offset under section 20(3) of PAL are also deemed to be terminated accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 401. The same applies to pension schemes against which negative tax from previous income years has been offset, see section 17 of PAL.

Schemes with a negative tax base are instead converted into negative tax and possibly offset in field 842, if permitted in accordance with the rules in section 11(1) of Danish Executive Order no. 1138.
Similarly, the negative tax which is offset against the PBL tax under section 11(2) of Danish Executive Order no. 1138 must be stated in field 501, while negative tax which can be disbursed in accordance with the rules in section 25(1) of PAL and which is not offset in accordance with section 11(1) and (2) of Danish Executive Order no. 1138 must be stated in field 502.

 

  

402

07.073 EN

Reduction under section 10(1) of PAL
The total reduction amount must be stated, corresponding to the sum of the reduction amounts determined separately at the time of termination under section 10(1) of PAL for each individual savings scheme terminated under section 1(1) of PAL.

However, only the reduction amount for pension savings accounts with a positive tax base in the year of termination is included in the determination of field 402.
 
Schemes for which relief has been carried forward from previous income years under section 20(3) of PAL and for which negative tax has been carried forward from previous years for offsetting under section 17 of PAL are deemed to be accounts with a positive tax base - even if the amount to be paid is DKK 0.

 

  

403

07.073 EN

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 fields are calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

501

07.073 EN

Negative tax at the time of termination offset against the PBL tax, see section 11(2) of Danish Executive Order no. 1138 of 22 October 2014
The total disbursable tax under section 25(1) of PAL which is offset against the PBL tax, see section 11(2) of Danish Executive Order no. 1138 of 22 October 2014, must be stated.

The field is an information field and is not aligned with other fields in the form.

 

  

502

07.073 EN

Negative tax at the time of termination disbursed under section 25(1) of PAL
The total negative tax disbursed in the course of the income year in connection with the termination of the scheme, see section 25(1) of PAL, must be stated. This means amounts which have not been offset against disbursable tax in accordance with the provisions in section 11(1) and (2) of Danish Executive Order no. 1138.

The field is an information field and is not aligned with other fields in the form.

 

  

503

07.074 EN
07.075 EN

Negative tax at the time of termination offset against the PBL tax, see section 11(2) of Danish Executive Order no. 1138 of 22 October 2014
The total disbursable tax under section 25(1) of PAL which is offset against the PBL tax, see section 11(2) of Danish Executive Order no. 1138 of 22 October 2014, must be stated.

The field is an information field and cannot be aligned with other fields in the form.

 

  

504

07.074 EN
07.075 EN

Negative tax at the time of termination disbursed under section 25(1) of PAL
The total negative tax disbursed in the course of the income year in connection with the termination of the scheme, see section 25(1) of PAL, must be stated. This means amounts which have not been offset against disbursable tax in accordance with the provisions set out in section 11(1) and (2) of Danish Executive Order no. 1138.

The field is an information field and cannot be aligned with other fields in the form.

 

  

700

07.073 K EN

Tax paid previously
The field contains the amount from field 898 in the 'Previously declared' column, i.e. the total tax paid in connection with the latest declaration.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

701

07.074 K EN
07.075 K EN

Tax paid previously
The field contains the amount from field 898 in the 'Previously declared' column, i.e. the total tax paid in connection with the latest declaration.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

710

07.073 K EN

Difference
Here, the difference between field 898 and field 700 is determined. Negative amounts must be entered with a negative prefix (minus).

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

711

07.074 K EN
07.075 K EN

Difference
Here, the difference between field 898 and field 701 is determined. Negative amounts must be entered with a negative prefix (minus).

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

720

07.073 K EN

Interest under section 27(5) of PAL
Interest must be calculated from 8 January of the year following the income year and until payment is made, see section 27(5) of PAL.

Positive PAL tax
The institute must calculate interest if the total correction in field 710 is positive. In case of positive PAL tax, interest must be calculated in order for the declaration to be accepted in E-tax for businesses (TastSelv Erhverv).

Interest can be calculated using the interest calculator button.

Negative PAL tax
The Danish Tax Agency calculates the interest if the total correction in field 710 is negative.
If interest is declared, the correction cannot be accepted if the correction results in negative PAL tax.

 

  

721

07.074 K EN
07.075 K EN

Interest under section 27(5) of PAL
Interest must be calculated from 20 January of the year following the income year and until payment is made, see section 27(5) of PAL.

Positive PAL tax
The institute must calculate interest if the total correction in field 710 is positive. In case of positive PAL tax, interest must be calculated in order for the declaration to be accepted in E-tax for businesses (TastSelv Erhverv).

Interest can be calculated using the interest calculator button.
 
Negative PAL tax
The Danish Tax Agency calculates the interest if the total correction in field 710 is negative.
If interest is declared, the correction cannot be accepted if the correction results in negative PAL tax.

 

  

730

07.073 K EN

Payable/disbursable
Here, the sum of field 710 and field 720 is determined. Negative amounts must be entered with a negative prefix (minus).

The amount is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

731

07.074 K EN
07.075 K EN

Payable/disbursable
Here, the sum of field 711 and field 721 is determined. Negative amounts must be entered with a negative prefix (minus).

The amount is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

801

07.073 EN

Tax for the year in respect of pension savings accounts under sections 12, 12 A or 13 of PBL as well as pension accounts under section 42 of PBL, see section 1(1), paras (1) and (2) of PAL
The tax base for the year as determined in field 103 multiplied by 15.3% less deductions for negative tax from previous years under section 17 of PAL as well as relief under section 20(3) of PAL from previous years must be stated.

 

  

811

07.073 EN

Tax for the year in respect of annuity pension accounts under sections 11 A, 15 A and 15 B of PBL,  see section 11 A of PBL, cf. section 1(1), para (1) of PAL
The tax base for the year as determined in field 203 multiplied by 15.3% less deductions for negative tax from previous years under section 17 of PAL as well as relief under section 20(3) of PAL from previous years must be stated.

 

  

821

07.073 EN

Tax for the year in respect of pension accounts under section 51 of PBL and similar tax-privileged personal pension accounts established before 2 June 1998, see section 1(1), para (3) of PAL
The tax base for the year as determined in field 303 multiplied by 15.3% less deductions for negative tax from previous years under section 17 of PAL as well as relief under section 20(3) of PAL from previous years must be stated.

 

  

831

07.073 EN

Tax for the year in respect of index-linked accounts under section 15 of PBL, see section 1(1), para (1) of PAL
The tax base for the year as determined in field 403 multiplied by 15.3% must be stated.

 

  

841

07.073 EN

Tax for the year before offsetting negative tax
The total tax payable under sections 23 and 23a of PAL in the year of termination determined as the sum of fields 801, 811, 821 and 831 must be stated.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

842

07.073 EN

Negative tax offset under section 25(1) of PAL, see section 11 of Danish Executive Order no. 1138 of 22 October 2014
The total negative tax amount disbursable under section 25(1) of PAL which during the year of termination has been offset against positive tax payable under sections 23 and 23a of PAL under other terminated schemes, see section 11 of Danish Executive Order no. 1138 of 22 October 2014, must be stated in field 842.

Please note that amounts offset against tax under PBL must not be included here, but must instead be stated in field 501.

Please note that the amount entered in this field cannot exceed the amount stated in field 841. This means that the field cannot be used to obtain payment of unused negative PAL tax under terminated schemes which is disbursable under section 25(1) of PAL. Please note that certain limitations apply in relation to the disbursement of negative tax. For a description of this, reference is made to the Danish Tax Agency's legal guide (only available in Danish) as well as section 25(1) of PAL.

The disbursement of such amounts requires that a separate request for disbursement is submitted to the Danish Tax Agency via email to: BetRegn_SAP38Hta@sktst.dk

Or via letter to:

Skattestyrelsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
Denmark

The separate disbursement of amounts under section 25(1) will, however, only take place in respect of amounts which have not already been used for offsetting under section 11(1) of Danish Executive Order no. 1138 against positive taxes payable under other schemes under sections 23/23a of PAL or which have not been offset against PBL tax under section 11(2) of Danish Executive Order no. 1138.

Amounts disbursed upon separate request must be stated in field 502.

 

  

851

07.074 EN
07.075 EN

Tax for the year before offsetting negative tax
The total tax payable under sections 23 and 23a of PAL in the year of termination calculated as field 113 multiplied by 15.3% must be stated.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

852

07.074 EN
07.075 EN

Negative tax offset under sections 17 and 25(1) of PAL 
The amount in field 852 is calculated by adding the separately offset negative tax amounts, see section 17 of PAL, from each individual terminated pension scheme to the total negative tax amount payable under section 25(1) of PAL which during the year of termination has been offset against tax under sections 23 and 23a of PAL under other terminated schemes, see section 11 of Danish Executive Order no. 1138 of 22 October 2014.

Please note that amounts offset against tax under PBL must not be included here, but must instead be stated in field 503.

Please note that the amount entered in this field cannot exceed the amount stated in field 851. This means that the field cannot be used to obtain payment of unused negative PAL tax under terminated schemes which is disbursable under section 25(1) of PAL.

The disbursement of such amounts requires that a separate request for disbursement is submitted to the Danish Tax Agency via email to: BetRegn_SAP38Hta@sktst.dk

Or via letter to:

Skattestyreslsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
Denmark

The separate disbursement of amounts under section 25(1) will, however, only take place in respect of amounts which have not already been used for offsetting under section 11(1) of Danish Executive Order no. 1138 against positive taxes payable under other schemes under sections 23/23a of PAL or which have not been offset against PBL tax under section 11(2) of Danish Executive Order no. 1138.

Amounts disbursed upon separate request must be stated in field 504.

 

  

890

07.073 EN 07.074 EN 07.075 EN

Tax for the year after offsetting negative tax
The tax payable under sections 23 and 23a of PAL in the year of termination calculated as

Form 07.073 EN: field 841 ÷ (minus) field 842 

Forms 07.074 EN and 07.075 EN: field 851 ÷ (minus) field 852

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

891

07.073 EN
07.074 EN
07.075 EN

Paid currently during the income year, see sections 23(1) and 23a(1) of PAL
The total regular payment made to the Danish Tax Agency in connection with the termination of schemes, see section 23(1) or section 23a(1) of PAL, must be stated.

Please note that this constitutes an actual payment. It is therefore, as a general rule, not possible to change this amount in connection with subsequent corrections.

The field is locked for changes in connection with correction declarations. If an error is made in connection with the entry or calculation of the amount, and the amount therefore needs to be corrected, the Danish Tax Agency should be contacted.

 

  

892

07.073 EN
07.074 EN
07.075 EN

Difference
The amount is determined as the difference between field 890 and field 891.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).

 

  

897

07.073 EN
07.074 EN
07.075 EN

Interest calculated under sections 23 and 23a of PAL
The total sum of the following interest amounts under sections 23 and 23a of PAL must be stated:

  1. The total sum of the interest under sections 23 and 23a paid by the bank to he Danish Tax Agency during the income year. 
  2. The total sum of the interest under sections 23 and 23a which the bank has not yet paid and which falls due for payment on 22 January or 31 May, respectively, of the year following the income year, see, however, section 26 of PAL.

The interest mentioned in item 2 is calculated for the period from the date of the tax falling due for payment under section 23(1) or section 23a(1) and until payment is made.

However, if the tax and the interest under sections 23 and 23a are paid later than 22 January or 31 May, respectively, of the year following the income year, the interest under sections 23 and 23a is only calculated up until this date.

Please note that the amount should not change in connection with subsequent corrections being made to the declaration. Interest on correction amounts must be stated in field 720 as interest under section 27(5) of PAL.

The field is locked for changes in connection with correction declarations. If, in very exceptional cases, it is necessary to change the amount, for example because the institute discovers a calculation error, the Danish Tax Agency must be contacted.

 

  

898

07.073 EN
07.074 EN
07.075 EN

Payable/disbursable
The remaining part of the tax and interest payable under sections 23 and 23a of PAL which falls due for payment on either 22 January or 31 May of the year following the income year, depending on the form used, must be stated. See, however, section 26 for information regarding extension of the deadline if the deadline falls on a Saturday, Sunday or public holiday.

The amount is calculated as the sum of field 892 and field 897.

The field is calculated automatically in E-tax for businesses (TastSelv Erhverv).