Beginning in 2014 the value of the pension schemes of the private household are calculated. In the figures pension schemes associated with the job as well as other private pension schemes are included. The pension schemes can be divided into types according to how the pension is paid out - that is as life-long pensions, instalment pension accounts and once-and-for-all payments.
The statistics on pensions is a part of the statistics on the total value of assets and liabilities of the households that will for the first time be published in January 2016.
For most pensions schemes the pay-out will be taxed as a consequence of the fact that the payment to the pension scheme is deducted in the income before the taxation. But for some kinds of pension schemes the taxation has taken place before the pay-out. To make it easier to evaluate the total value of the pension schemes of a household the pension value for the pension schemes that will be taxed at the pay-out time is reduced by 40 percent as an estimation of the ‘average’ tax rate.
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