Here you must state any salary and other labour market contributory income.

Labour market contributory income can be, for example:

• A-income (ordinary salary, wage subsidy)
• Fees 
• Holiday pay
• Holiday allowance (which employees entitled to pay during holiday receive)
• Periodic expense allowances (which are not tax-free travel/transport allowances)
• Free car
• Free board and lodging
• Free telephone and other employee benefits
• Gratuities
• Foreign income on which you do not pay tax in Denmark, but which would have been subject to labour market contributions if it had been taxed in Denmark.

Here you must state DIS income (income from shipping).

As DIS income can depend on several factors, you should contact Udbetaling Danmark on +45 70 12 80 61 so that we can help you provide the correct amount.

We convert the DIS income
When Udbetaling Danmark calculates the income basis, it is done on the basis of your income before tax – i.e. gross income.

As DIS income is tax-free income, special rules have been laid down for how DIS income is included in the calculation of the income basis. The rules mean that your DIS income must be converted so that it corresponds to gross income. 

When we convert the DIS income, we look at several factors – including the number of days at sea, the size of the ship, and if the voyage is limited.

Here you must state your total business result for the months shown if the income is taxed as personal income and is subject to labour market contributions (AM-bidrag). The income you must declare is after labour market contributions are paid and before tax. 

If you have income from public lending rights, be aware if they are included in your business result. In that case the income from public lending rights must be reported as other personal income. You do this on the next page in the field "Other personal income". You must declare the income as other personal income because public lending rights are not subject to labour market contributions, and therefore not considered earned income. When you state your expected business result, you must therefore subtract the public lending rights. If you are in doubt, you can contact Udbetaling Danmark.

Here, you must state your total business result for the months shown if the income is taxed as personal income. The income you must declare is after labour market contributions and before tax.

You only need to report your business result here if the income is taxed as personal income. For example, if the income is taxed as capital income, you must state it on the relevant page regarding capital income.

When you report your total expected business result, you must generally state the amount you expect for the whole year, but proportionately corresponding to the number of months shown. 

That is, divide your total expected business result by 12 and multiply it by the number of months that the period shown spans. For example, if you expect your business result to be DKK 120,000 and you only need to report the result for five months, you must therefore report DKK 50,000. 

If you wish to declare a different distribution of income than an equal distribution over the year, e.g. because your business has ceased before the transition to state pension, you must be able to document the distribution of income when you are asked to do so. 

Withdrawn saved profits
You must also declare income from withdrawn saved profits, which are taxed as personal income. 

In the same way that you disclose your total expected business profit proportionately, corresponding to the number of months shown, you must also disclose withdrawn saved profits proportionately.