Center for Pensionsret > Pensionsretligt Leksikon > Uafdækkede direktørpen...
Uafdækkede direktørpensionsordninger
Pensionsordning, der kan etableres for direktører eller disses efterladte i henhold til § 1, stk. 2, nr. 2, i lov om tilsyn med firmapensionskasser. Sådanne ordninger betragtes og beskattes som sædvanlig lønindkomst efter statsskattelovens § 4, litra c, og er ikke omfattet af pensionsbeskatningsloven. Udbetalingen er derimod belagt med en særlig bruttoskat, der opkræves i henhold til lov om arbejdsmarkedsbidrag.
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