Notice Of Council Tax Rates For 2009 Relating To Deductions For Transport Between Home And Place Of Work And Payment Of Tax-Free Allowance For Commercial Transport

Original Language Title: Bekendtgørelse af Skatterådets satser for 2009 vedrørende fradrag for befordring mellem hjem og arbejdsplads og udbetaling af skattefri godtgørelse for erhvervsmæssig befordring

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Overview (table of contents) Chapter 1 Transport deduction

Chapter 2 Universal allowance

Chapter 3 calculation basis

Chapter 4 the effective provisions

Annex 1 The full text of the Ordinance of the Council Tax rates for 2009 relating to deductions for transport between home and place of work and payment of tax-free allowance for commercial transport

Pursuant to section 9 (B) and section 9 (C) of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1061 by 24. October 2006, the national tax Board adopted the following:

Chapter 1

Universal deduction

§ 1. Mileage rate deduction after equation section 9 C for transport between home and place of work in the tax year 2009 is set out as follows:

1) 0-24 km including. no deduction

2) 25-100 km incl. 1.90 € per km

3) over 100 km 0.95 € per km

§ 2. For commuters in a peripheral municipality calculated the deduction for transport over 100 kilometers with 1.90 € per km without prejudice. equation section 9 C (3).

Chapter 2

Universal allowance

§ 3. With effect from 1. January 2009 is compensation paid to cover expenses for use of own car to commercial drive covered by section 9 (B) equation, tax free, if it does not exceed the following amounts:

1) drive up to and including 20,000 km annually 3.56 KR. per km

2) drive in addition to 20,000 km annually 1.90 € per km

3) for the use of own motorcycle is the rate as of own car

4) for the use of own bicycle, moped or 45-moped is the rate of 0.40 € per km.

§ 4. It is a condition for payment of the tax free allowance, the employer/universal task entity controls the number of mileage in the employee's own car or on the employee's own motorcycle, bicycle, moped or 45-moped.

(2). Business travel expenses by driving in the employee's own car or on the employee's own motorcycle, bicycle, moped or 45-moped, cannot be covered by garnishment after Bill.

(3). Fixed monthly or annual transport allowance is tax-exempt, but never taken into account in the income statement.

(4). Advances may be paid on tax-exempt universal allowance with the advance payment for each drive or with weekly or monthly payment. The advance must be proportionate to the recipient's expected commercial drive.

§ 5. Annex concerning professional driving be posting after the tax Ministry's Decree No. 173 of 13. March 2000 section 2 include:

1) the recipient's name, address and social security number.

2) The business purposes.

3) date of the batch job.

4) The goal of any milestones.

5) the indication of the number of vehicle kilometres.

6) the applied rates.

7) calculation of the universal allowance.

§ 6. Paid transport allowance with a higher amount than the Council Tax rates, shall be deemed to be the full amount of personal income. It does not however apply if the employer/task giver in the final statement, consider the amount that exceeds the rate of wages and salaries in relation to withholding tax, social contributions and SP-contributions.

§ 7. That can not be paid out tax-free universal allowance if the offset in a prior agreed gross salary. This means that the wage be adjusted on an ongoing basis with the universal allowance paid.

§ 8. Is there advance, the final statement and settlement of the tax-free allowance, which transport the employee is entitled to be made by the end of the month after the month in which the professional services are made.

§ 9. Limit of 20,000 km for paying the high rate, without prejudice. § 3, paragraph 1), applies only to the individual employer.

§ 10. That can not be paid out tax-free universal allowance when the employer has made company car available to the employees. Similarly, if company car is provided by another employer. An exception is, however, cases where the employer pays the employee, who asked the company car available, full consideration for the drive, which is done for the employer, who has not made the car available.

§ 11. Employees who have not received tax free allowance, can only make universal the usual universal deduction from taxable income, in accordance with section 9 (C), i.e. equation. with rates in section 1.

§ 12. Employees, as in the case of customer outreach activities have transport, relating to multiple employers at one time, without prejudice. equation section 9 (B), paragraph 3, in so far as there is no received tax-free reimbursement of duties in section 3, instead make a deduction in the personal income with these rates.

Chapter 3

The basis of assessment

§ 13. Tax base for rate setting Council are set out in annex 1.

Chapter 4

Date of entry into force provisions

§ 14. The notice comes into force 6. January 2009 and has effect from 1. January 2009.
The national tax board, the 18. November 2008 Lida Hulgaard/Ole K Annex 1

The basis for calculation of tax board determination of transport rates for 2008

The national tax Board has in determining the transport rates of 2009 chosen to take as a starting point in a petrol-driven car, which after the EU-standard operates between 13.3 l/100 km and 12.5 l/100 km, but as in the template is assumed to run 12.8 km/l. at the rate setting tax Board has selected a price on 10.50 € per liter of gasoline. The annual drive is set to 24,000 km, of which 12,000 km private drive. The national tax Board has chosen not to put itself firmly on a particular acquisition for the car, but have instead put the annual depreciation of the car to 30,000 USD annual maintenance costs are set at 16,264 DKK, which, among other things. includes costs for service and replacement of wearing parts, balancing of tyres, additional rust treatment and extraordinary costs for washing, parking, etc. because the car runs relatively many km per year. The ordinary costs of washing and parking etc. is set to 3,236 USD cost of tires constitute 3,741 DKK, taking the price of a tire is set at $ 1,364., and a deck is assumed to hold 35,000 km, along the lines of the recommendation of the FDM. Insurance cost is set at £ 8,991. There shall not be included in calculating the financial costs, with interest rates of tax are treated separately.

The high rate for the payment of tax free mileage allowance after equation § 9 B occupational driving in your own car is then defined as follows:





Variable udgifter:





(24.000 x 10,50/12,8) kr. =

19.688 kr.


Tires (1,364 x 4 x 24 000/35,000) us.

$ 3,741.


Maintenance 16,264 kr.


I alt


39.693 kr.

39,693 us $.





I alt pr. km

39.693 kr./24.000 km =

1, 65 kr./km






Faste udgifter:










8.961 kr.


Annual ejerafgift 3,500 kr.


Washing, parking, etc.


3,236 kr.


I alt



15.697 kr.












30.000 kr.

Samlede udgifter:



85.390 kr.





I alt pr. km

85.390 kr./24.000 km

3,56 kr./ km






The low rate is defined as the variable costs DKK/km 1.65 + a fixed kilometric depending on estimated depreciation of 0.25 € per km: 1.90 kr./km.

The mileage-dependent loss of value has to be seen in conjunction with the fact that a used car on sale all else being equal, a higher price, if it has been running less than the average for the vintage and a lower price, if it has been running longer than the average for the vintage.

Universal deduction rate 25-100 km is defined as the low reimbursement rate.

Bicycle, moped or 45-moped rate of payment of tax-free allowance for commercial drive at your own bicycle, moped or 45-moped is arbitrarily fixed at $ 0.40.

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