Denmark Tax Agency Clarifies Tax Rules for United Nations Joint Staff Pension Fund Pension Payments

The Danish Customs and Tax Administration Nov. 24 posted online National Tax Court Decision No. SKM2025.658.LSR, clarifying tax rules for the United Nations Joint Staff Pension Fund (UNJSPF) pension payments. The taxpayer, a former World Health Organization (WHO) employee and UNJSPF pensioner, sought clarification on whether she made an on-time election for her pension regime to be taxed under the Pension Taxation Act upon moving to Denmark. The Tax Agency taxed 2021-2023 pension payments, arguing that the taxpayer didn’t properly elect special tax treatment. Upon review, the National Tax Court found that: 1) by submitting Declaration L, the taxpayer made ...