Resumen de Denmark: Deductions for Danish Pension Contributions

Helle Vestergaard Rasmussen, Nikolaj Bjornholm

• In November 2007, the Danish government proposed two bills to amend the Act on Taxation of Pension Schemes and the Act on Taxation of Pension Yields so as to introduce deductions in respect of contributions to foreign pension schemes within the European Union and European Economic Area. The bills have been enacted with effect from primarily 1 January 2008. This note considers the amendments introduced by the two bills.