SKAT and tax assessment notice
In the following, you will find some of the questions you might have in connection with your tax assessment notice.
How do I check that my pension contributions have been deducted?
Check your tax assessment notice from Skattestyrelsen under the field “Bidrag og præmie til privattegnet pension” (Contributions and premiums for personal pension schemes). Here you can also ensure that your contributions have been reported correctly.
You can see your contributions to your pension scheme under the following field names/numbers:
”Privat ratepension og ophørende alderspension – rubrik 21” (Personal annuity pension scheme and fixed term retirement savings – field 21)
- ”Privat livrente – rubrik 24” (Personal life annuity – field 24)
What is the deductible amount?
The maximum deductible contribution to an annuity pension scheme is DKK 60.900,00 kr. (2023). In 2022, the amount was 58.500,00.
If your contributions have exceeded that amount, you will be able to see it in your tax assessment notice under the headline: “Vær opmærksom på” (Please note). Here, it will be stated that SKAT has deleted your tax deduction for contributions exceeding 60.900,00 kr. (2023). (DKK 58.500,00 in 2022) to your pension scheme.
What do I have to do to change my tax deduction?
Go to skat.dk and find a section 21A form, fill it in and send it to your pension company along with your tax assessment notice.
How do I fill in the section 21A form?
Follow the guidelines in the form. If you have any questions, please call us on +45 70 33 99 99. We are ready to help you Monday-Thursday 8.30-16.30 and Friday 9.00-16.00.
Do I subsequently need to do anything with regard to Skattestyrelsen?
No. When you have sent the filled in section 21A form to the right pension company or bank, they will ensure that your contributions are adjusted. They will also inform Skattestyrelsen.
Are my contributions to pay for my insurance tax-deductible?
If insurance cover is included in your pension scheme and you pay tax of the contributions, we will report such contributions to Skattestyrelsen.
This is the case if, for instance, health insurance is part of your pension scheme. The insurance contributions of which you have paid tax are specified under field 347 of your tax assessment notice.