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.
For further legal information in Danish see our legal guide .