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.

Please use our Danish tax guide on non-Danish income to find out how your non-Danish pension will be taxed.

Tax guide on non-Danish income

Please see our legal guide (in Danish) for further legal information.

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