Tax on non-Danish pensions

If you live in Denmark, you generally pay Danish tax on payments from non-Danish pension schemes. However, the tax liability depends on whether Denmark has signed a double taxation agreement with the relevant country. Moreover, the type of pension scheme also matters.

Non-Danish pension payments are not automatically included in your tax return. As a result, please enter such information in your tax return for non-Danish income. There are three types of pension schemes:

Social pension, such as state pension, early retirement pension, the Danish Labour Market Supplementary Pension Scheme (ATP).
Personal pension, such as pension accrued as part of your employment or private pension contributions paid into a bank/an insurance company.
Public pension, such as when you have been employed by the state, including civil service pension.

Personal pension schemes include occupational pension schemes or personal pension schemes with an insurance company, pension fund or bank.

In this case, taxation depends on several factors, including whether the pension contribution was tax deductible as part of the salary. Generally, you pay tax in Denmark, but there are a number of exceptions stated in the double taxation agreements signed by Denmark.

Danish double taxation agreements and international agreements (our legal guide - only available in Danish)

For further legal information in Danish see our legal guide .

Tax on non-Danish pensions

State or social pension payments

Personal pension payments

Public pension payments