04.055 A EN Declaration of negative returns

Purpose

You use this form to report negative returns on insurance and investment schemes carried forward for offsetting in similar subsequent positive returns.

What you can use this form for:

• If you have a pension scheme that is covered by section 53 A of the Danish Pension Tax Act (Pensionsbeskatningsloven), and you have realised a negative return in an income year which must be offset against the positive return for the following year.
• If you have realised a negative return in an earlier income year and a positive return in a subsequent year, but you have not offset the full amount of the negative return. In this case, you must declare the balance of the negative return from the scheme concerned.

Complete and submit form 04.055 A EN

                         
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The form can only be completed and submitted online. If you can't use the online version - it could be that you're exempt from Digital Post - you can use the pdf verion of form 04.055 EN.