Dato for offentliggørelse
24 mar 2021 08:31
Guide to tax calculation – P30, P31, P32 and P32U – tax penalty, pension, pension provider, bank

PAF is a tax penalty system the purpose of which is to receive declarations of tax penalty from pension providers and banks for terminated pension schemes under the Danish Pension Tax Act (Pensionsbeskatningsloven).
This guide relates to the forms that pension providers or banks must use when calculating the tax at disbursement or disposal of amounts in a pension scheme.    
The guide is divided into a specific guide to the forms P30 (07.049), P31 (07.050), P32 (07.084) and P32U (07.084U):

•    Declaration of tax.
•    Capital pension - How to complete form P30 (07.049) - Tax calculation.
•    Annuity pension - How to complete form P31 (07.050) - Tax calculation.
•    Old-age pension scheme etc. - How to complete form O32 (07.084) - Tax calculation.

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Guide version 1.0

Ansvarlig styrelse
Danish Tax Agency