Key Benefits:
Chapter 1 Challenge deduction
Chapter 2 Challenge compensation
Chapter 3 Calculation basis
Chapter 4 Entry into force into force
Publication of the Tax Council rates for the 2009 deduction of the home-workplace and the payment of tax-free allowance for commercial services
Under section 9 B and Section 9 C, in the case of the imposition of income tax to the State (body of respect), cf. Law Order no. 1061 of 24. In October 2006, the Tax Council has fixed the following :
Chapter 1
Challenge deduction
§ 1. The source of the amount of deduction in accordance with section 9 C for the transport between home and workplace in the income year 2009 has been established as follows :
1) 0-24 km inat no deduction
2) Twenty-five hundred miles, including the two. $1.90. per km
3) Over 100 miles. 95 kr. per km
§ 2. For commuters in a canary municipality, the deducted from the carriage of more than 100 kilometres by DKK 1,90 kr is calculated. per km cf. Section 9 C (3) of the body of the body. 3.
Chapter 2
Challenge compensation
§ 3. With effect from 1. In January 2009, compensation paid out to cover expenditure on the use of the own car for commercial services are covered by Section 9 B of the body of the body of the body of the body of the body of the body of the body of the body of the body of the body of the body of
1) the driving to 20 000 kilometres per year, DKK 3.56. per km
2) an extra 20 000 kilometres per annis DKK 1,90 per km
3) for the use of the own motorcycle is the rate as for own car,
4) for the use of a bicycle, moped or 45 moped is the rate of 0,40 kr. per -Miles.
§ 4. It is a prerequisite for the payment of tax-free mileage allowance that the employer / recruiter leads on the number of kilometres of kilometres in the employee's own car or on the own motorcycle, bike, moped, or 45 moped.
Paragraph 2. Commercial transport costs incurred by driving in the employee's own car or on the person's own motorcycle, bike, moped, or 45 moped are not covered by calculation.
Paragraph 3. Monthly or annual transport compensation is never tax-free, but is included in the income statement.
Paragraph 4. An advance on tax-free mileage allowance shall be paid by acontoon for each run or weekly or monthly acontosum. The proceeds must be the expected business driving of the receiver.
§ 5. The accounting documents relating to commercial driving shall be published in accordance with the Order of the Tax Examina. 173 by 13. In March 2000, section 2 :
1) Name, address, and CPR number of the recipient.
2) Commercial purpose for the veil.
3) Date of driving.
4) The target of the cloak with any subtargets.
5) Indication of the number of miles.
6) The rates applied.
7) Calculation of the compensation allowance.
§ 6. Payment allowance paid by a higher amount than the rates of the Treaouer shall be deemed to be the total amount of personal income. However, this does not apply if the employer / recruiter of the final inventory deems the amount that exceeds the rate of salary in relation to A tax, labour and contribution contributions.
§ 7. Tax-free milearepayment may not be paid if it is offset in a pre-agreed gross salary. For the purposes of this, the salary is constantly regulated by the payment of the paid travel allowance.
§ 8. Where an advance is paid, the final statement and the settlement of the tax-free migrant compensation paid by the beneficiary shall be carried out at the end of the month following the month in which the commercial driving operation has been carried out.
§ 9. The limit of 20 000 kilometres for the payment of the high rate, cf. Section 3 (1) applies only to each employer.
§ 10. Tax-free mileasement may not be paid when the employer has made a company car available to the staff. Similarly, if a company car is made available by another employer. However, an exception is the case in which the recipient pays the employer who has made the company car available, fully paid for the service which is taking place for the employer who has not made the car available.
§ 11. Salary recipients who have received no tax-free migrant allowance may carry out the usual transport deduction in the taxable income, in accordance with Section 9 C of the body of the body. with the rates in section 1.
§ 12. Employed persons who, in the case of customer-seeking activities, have the carriage of several employers in the same way as in the case of a single case, cf. Section 9 B (4) of the body of the body. In the non-tax-free repayment of the rates in section 3, may not be deductible in the personal income with these rates.
Chapter 3
Calculation basis
§ 13. The calculation basis for the tax base for the rate of certificate shall be shown in Appendix 1.
Chapter 4
Entry into force into force
§ 14. The announcement will enter into force 6. January 2009 and has effect from 1. January, 2009.
Appendix 1
The calculation basis for the tax-rate fixing of the transport rates for 2008
The tax rate that has been determined by fixing the transport services for 2009 has chosen to be based on a petrol-friendly car which, after the EU standard, is driving between 13.3 km/h and 12,5 km/l, but as in the set model, it is estimated to run 12,8 km/hl. For the rate of determination, the Treasure of the Treasure has chosen a price of $10.50. per liter of gasoline The annual drive is set to 24,000 km, including 12 000 km of private driving. The tax council has chosen not to lay down on a specific purchase price for the car, but has instead put the annual value loss on the car at 30,000 kr. The annual maintenance costs are set to 16.264 crane, which includes, inter alia, the costs of service and replacement of slidparts, balancing of tyres, complementary rustic treatment and exceptional costs for washing, parking, etc. as the car is running relatively many kilometres per Years. The ordinary costs of washing and parking etc. are set at 3.236 kr. The cost of decks shall be 3,741, since the price of a deck is set to 1.364 kr; a deck is assumed to maintain 35,000 kilometres similar to the recommendation from FDM. The insurance provider is set at 8.991 kr. No financial cost shall be included in the calculation, with interest tax-treated separately.
The high rate of disbursement of tax-free driving allowances under the section 9 B of the body of the body of the body of the body of the body is then fixed as follows :
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Variable expenses :
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Fuel
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(24,000 x 10 ,50/12,8) DKK
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19.688 kr.
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Deck
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(1,364 x 4 x 24,000/35,000) DKK
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$3,741.
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Maintenance
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$16,264.
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Total
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$39.693.
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$39.693.
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In everything per. km
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39.693 kr ./ 24,000 km =
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1, 65 kr ./km
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Fixed expenditure :
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Insurance
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$8.961.
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Annual Owning Tax
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DKK 3,500.
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Wash, parking, et cetera.
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3.236 kr.
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Total
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$15,697.
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Capital Cost :
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Value Loss
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$30,000.
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Total cost :
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85,390 kr.
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In everything per. km
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85,390 kr ./ 24,000 km
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3,56 kr ./ km
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The low rate is fixed as the variable costs 1.65 kr ./km + a estimated odor value loss of 0,25 kr. per km total : 1,90 kr ./ km.
The odometer value loss must be seen in the context of the use of a used car on sales all other equal price if it has been less than the average for the year and lower the price that it has taken longer than the average for : the vintage.
The claim deduction of 25-100 kilometres is fixed as the low rate of reimbursement.
Cycle, moped or 45-moped Rate of payment of tax-free allowance for commercial driving on his own bike, moped or 45 moped are estimated at 0,40 kr.
