Here you must state your total expected business result from the date you have chosen to start payment of your state pension and the rest of the year, if the income is taxed as personal income. This also applies to any accumulated profits. The amounts must be after AM contributions and before tax.
You must disclose whether your business result comes from a company in which you participate actively or passively in the operation.
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You only need to disclose 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 page concerning capital income.
Disclose your income and whether you are active or passive in the operation of your business
You must declare your income from self-employment (business result) for the period in which you receive a pension.
You must state whether the income comes from a business where you are active in the operation or from a business where you are passive in the operation.
You are active in the operation of your business if you perform tasks in the company yourself.
If, on the other hand, you do not perform tasks in the company or your work performance is very limited, you are passive in the operation. For example, you are generally passive in your operation if you have a passive investment in a rental property.
If you have one business
If you have income from one business, the entire income must be disclosed either as active or as passive participation in the operation of the business. Thus, income should not be divided between active or passive – even if it is linked to both active and passive work performance. Here, it will be the total income and operating conditions that determine whether the income should be disclosed either as passive or active participation in the operation.
If you have multiple businesses
If you have multiple businesses, you must distribute your total business result in proportion to how much has been earned in the company or companies in which you are active and how much has been earned in the company or companies in which you are passive.
Earned income is not included in the calculation of your state pension
When you take an active part in the operation, the income is considered earned income (income from personal work). It is therefore not included in the calculation of your state pension. However, you still need to declare the income, as it is included in the income base of the personal supplement percentage, which is used to calculate elderly cheque, health supplement, heating supplement and media cheque.
If, on the other hand, the income comes from a business in which you participate passively in the operation, the income must still be included in the calculation of your state pension.
In addition, it also affects the calculation of your spouse's/cohabitant's pension whether the income comes from a business where you are active or passive in the operation.
If you are in doubt whether you participate actively or passively in the operation of your business, you are welcome to contact Udbetaling Danmark.