Fields - info.skat.dk

Field	Form	Field text

Field		*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*

101	07.082 EN	*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 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 accounts with a positive tax base. These accounts are therefore also included in the determination of the amounts in field 101. The same applies to pension schemes against which negative tax from previous income years has been offset under section 17 of PAL.
102	07.082 EN	*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(1) of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base (as defined above for field 101) in the income year in field 102.
103	07.082 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 fields are calculated automatically in E-tax for businesses (TastSelv Erhverv).
178	07.082 EN	*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 under PAL must be stated. The field comprises all negative tax remaining after offsetting in the income year, see section 17 of PAL, regardless of whether or not the negative tax relates to schemes which had a positive tax base in the income year. Amounts carried forward for offsetting under section 20(3) of PAL should not be included.

Field		*Annuity savings 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*

201	07.082 EN	*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. 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 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.
202	07.082 EN	*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(1) of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base (as defined for field 201) in the income year in field 202.
203	07.082 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 fields are calculated automatically in E-tax for businesses (TastSelv Erhverv).
278	07.082 EN	*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 under PAL must be stated. The field comprises all negative tax remaining after offsetting in the income year, see section 17 of PAL, regardless of whether or not the negative tax relates to schemes which had a positive tax base in the income year. Amounts carried forward for offsetting under section 20(3) of PAL should not be included.

Field		*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*

301	07.082 EN	*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. 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 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.
302	07.082 EN	*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(1) of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base (as defined for field 301) in the income year in field 302.
303	07.082 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	07.082 EN	*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 under PAL must be stated. The field comprises all negative tax remaining after offsetting in the income year, see section 17 of PAL, regardless of whether or not the negative tax relates to schemes which had a positive tax base. Amounts carried forward for offsetting under section 20(3) of PAL should not be included.

Field		*Index-linked accounts under section 15 of PBL, see section 1(1), para (1) of PAL*

401	07.082 EN	*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. 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 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.
402	07.082 EN	*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(1) of PAL. However, the reduction amount must be stated only for pension savings accounts with a positive tax base (as defined for field 401) in the income year in field 402.
403	07.082 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).

Field		*Determination of the tax for the year*

801	07.082 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* Tax for the year as determined in field 103 multiplied by 15.3% less deductions for negative tax from previous years as well as relief from previous years must be stated.
811	07.082 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* Tax for the year as determined in field 203 multiplied by 15.3% less deductions for negative tax from previous years as well as relief from previous years must be stated.
821	07.082 EN	Tax for the year in respect of personal 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 Tax for the year as determined in field 303 multiplied by 15.3% less deductions for negative tax from previous years as well as relief from previous years must be stated.
831	07.082 EN	*Tax for the year in respect of index-linked accounts under section 15 of PBL, see section 1(1), para (1) of PAL* Tax for the year as determined in field 403 multiplied by 15.3% must be stated.
890	07.082 EN	*Tax for the year* The tax payable under section 22 of PAL in the income year 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).
900	07.082 EN	*Interest under section 22 of PAL from 8 February until 15 January* Interest under section 22 of PAL is calculated on the basis of the interest rate under section 27(5) of PAL (the amount in field 890 * interest rate * 7 interest days/360 interest days).
901	07.082 EN	*Final tax* The final tax is calculated based on the amount in field 890 - plus the calculated interest in field 900. The amount is calculated automatically in E-tax for businesses (TastSelv Erhverv).

Field		*Field numbers to be used when correcting previous determination under section 22 of PAL on online form 07.082 K EN*

700	07.082 K EN	*Tax paid previously* The field contains the amount from field 890 in the 'Previously declared' column, i.e. the total tax paid in connection with the latest declaration.
710	07.082 K EN	*Difference* Here, the difference between field 890 in the 'New determination' column 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).
720	07.082 K EN	*Interest under section 27(5) of PAL* Interest is calculated from 8 January of the year following the income year until the date of payment, see section 27(5) of PAL. Interest on positive amount in field 710 The pension provider must calculate the interest if the correction results in a positive amount to be paid in additional PAL tax, i.e. if there is a positive amount in field 710 'Difference'. In E-tax for businesses (TastSelv Erhverv), the interest can be calculated using the interest calculator button next to field 720 by entering the date of payment and clicking 'beregn rente' (calculate interest). 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 on negative amount in field 710 The Danish Tax Agency calculates the interest if the correction results in disbursable PAL tax, i.e. if there is a negative amount in field 710 'Difference'. If interest is declared, the correction cannot be accepted if the correction results in negative PAL tax.
730	07.082 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).