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Denmark: Tax treatment of pension plans for sportsmen

It has been reported that the Danish Parliament has approved legislation regarding pension plans for sportsmen. Sportsmen can take out a pension plan under which the first pension instalment must be paid before the age of 40 during a maximum period of 10 years. The contributions are tax deductible and the pension payments are subject to individual income tax. The yearly maximum contribution is in 2004 1.5 million DKK. The maximum annual pension payment is (according the 2004 legislation) DKK 300,000. At the age of 60 of the pensioner, the remainder of the pension should become payable.
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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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