Income from work and transfer to Danish pension
Official title (in Danish): Bekendtgørelse om højeste, mellemste, forhøjet almindelig og almindelig førtidspension m.v
In short
Reading time: 1 min- What changes:
- The executive order now has a new rule that lists what counts as income from personal work under section 25 of the act.
- Income that is not taxable in Denmark is now calculated in the same way as the income in section 35.
- The reference in the rule on transfer to Danish pension has changed from sections 53-54 to sections 55-56.
- When: The executive order entered into force on 1 January 2025.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
There is a new rule that lists what income from personal work under section 25 of the act consists of. It is labour market contribution-liable income, as defined in the Labour Market Contribution Act, and labour market contribution-liable profit from a self-employed business (sections 4-6 of the Labour Market Contribution Act). A loss from a self-employed business also counts if it is treated as personal income for tax purposes. Wages earned on board ships etc. registered in the Danish International Ship Register (DIS) and reported to the income register count. The wages are calculated under section 1 of the special executive order on the income basis for employees on ships in DIS.
Income from personal work that is not taxable in Denmark is calculated in the same way as the income in section 35.
The rule on transfer to Danish pension now refers to sections 55-56 instead of sections 53-54. This is only a change of reference. Transfer to Danish pension still requires that, when moving, you meet the general conditions for pension in chapter 1 of the act.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
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- Issued · 21 November 2024
- Published in the Danish Law Gazette (Lovtidende) · 23 November 2024
- In force · 1 January 2025