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You may be exempted from tax on pension returns

If you have moved away from Denmark, you can apply for exemption from tax on pension returns. We also need your TIN.

You can apply for exemption from tax on pension returns

If you are residing abroad and are not otherwise subject to section 1 of the Danish Withholding Tax Act, you can apply to the Danish Tax Agency for exemption from tax on pension returns.

You apply for exemption by completing form 07.058 at skat.dk. You must send the form to the Danish Tax Agency. The address appears on the form.

If the Danish Tax Agency approves your application, you will receive an exemption certificate, which you must send to us immediately. We will then make sure that you are exempted from tax on pension returns for as long as you are residing abroad.

We need your TIN

Denmark has entered into agreements on exchange of tax information with a large number of countries worldwide.

You are required to provide information

If you are moving abroad – including to the Faroe Islands – or if you are moving from one country to another, you are required to provide us with a variety of information. We must forward this information to the Danish Tax Agency.

We need the following information:

  • Your country of residence
  • Your full address in your country of residence
  • Your TIN in your country of residence
  • Your birth city and country

Please send the information via Your Mailbox on our website (requires NemID). This is a secure connection. Please call us if you do not have NemID.

What is a TIN?

TIN is a taxpayer identification number, which is used for identifying the individual taxpayer in the relevant country. In Denmark, your TIN equals your civil registration number. TIN is short for Tax Identification Number.

The public authorities in your country of residence can inform you of your TIN.

If you are residing in Europe, you can also get help to find your TIN on the European Commission’s website.

If you are residing outside Europe, you can get help to find your TIN on the OECD’s website.

Learn more about identification information on the Danish Tax Agency’s website.

Double taxation

You may be liable to taxation in Denmark while also being liable to taxation in your country of residence, for example if you reside in Sweden but work in Denmark and pay tax on your salary in Denmark. In such case, we also need your address and TIN, etc. in Sweden.

If you are in doubt as to whether you are liable to taxation in your country of residence, you can contact the local authorities of your country of residence.

If you move back to Denmark

If you move back to Denmark, you may be subject to tax on pension returns. In such case, you are required to inform both us and the Danish Tax Agency of your move to Denmark to ensure that you are paying tax on pension returns. If you do not contact us, you may be fined by the Danish Tax Agency.

You can contact the Danish Tax Agency and request them to assess whether you are liable to tax on pension returns.