Regulatory Alerts2026-04-06
Added
Consolidation Act on Company Pension Funds
This consolidation act promulgates the Act on Company Pension Funds, incorporating amendments from Acts No. 481 of 2024, No. 712 of 2025, No. 730 of 2025, and No. 1638 of 2025, while noting that certain amendments from Act No. 712 of 2025 with later effective dates (July 2, 2026, and January 10, 2030) are not yet integrated. It mandates that all pension promises in employment relationships be covered by an authorized company pension fund or other regulated entity, and sets forth requirements for company pension funds, including their scope of business, naming conventions, and conditions for authorization by the Danish Financial Supervisory Authority. The act also outlines rules for good business practice and disclosure obligations, and permits company pension funds with defined benefit schemes to distribute funds to the contributing company or temporarily suspend contributions under specific conditions, such as maintaining basic capital requirements.
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