Key Benefits:
Chapter 1 2009 financial registration
Chapter 2 Calculation of the Percentage Percentage Rate for 2009
Publication of the scientific and recalculation of the provision of the content for the year 2009
In accordance with paragraph 48, paragraph 1. 4, section 52, paragraph. ONE, THREE. pkt., section 54 and § 55 A in the source tax law, cf. Law Order no. 1086 of 14. In November 2005, as amended by law no. 404 of 8. May 2006 and Law No 515 of 7. June 2006 :
2009 financial registration
§ 1. In the case of the 2009 research registration, on the basis of information on the income of a previous year, one of the following 2 percentage adjustments shall be applied, cf. however, paragraph 1 2-5 as well as section 2-6 :
1) Income amounts involved in the final equation for 2007 shall be increased by the year of advance repayment for 2009 by 8%.
2) Income amounts involved in the 2008 research registration shall be increased by the amount of the advance registration for 2009 by 4%.
Paragraph 2. The value of the property tax ' shall be set at the time of the imprest registration for 2009 on the basis of the lowest value of the property value of the property concerned by the person concerned. 1. 1 January 2001 regulated by 5 pct;, the property value by the 1. January 2002 or the property value per 1. October 2007. In the case of property where it is not possible to compute the property tax tax, the entry ' property value tax ` shall be replaced by the relocation of the property value tax, which is part of the final equation for 2007, or to the property tax that is not ; are included in the 2008 research registration. In the case of foreign properties, the entry ' property value tax ` shall be replaced by the year of repayment of the property value tax, which is included in the final equation for 2007, or to the property value tax that forms part of the 2008 research registration.
Paragraph 3. In the case of the 2009 research registration, on the basis of information on the income of a previous year, they shall apply in the provisions referred to in paragraph 1. 4 mentioned one of the following 2 percentage adjustments, cf. however, sections 2 to 6, and no adjustment shall be carried out in accordance with paragraph 1. 1 :
1) Income amounts involved in the final equation for 2007 shall be increased by the year of advance payment for the year 2009 by the amount of the advance payment of 6.1%.
2) Income amounts involved in the 2008 research registration shall be increased during the 2009 research registration of the year 2009 by 3.1%.
Paragraph 4. Paragraph 3 shall apply to the process of researching for 2009 by :
1) taxable payments, according to the law on social services, law on social services, law on active social policy, the law on the Merging Act, and the Act on active employment.
2) post-wage, daily allowances and transitional services, in accordance with the law on unemployment insurance,
3) daily money in the case of sickness and birth day, and
4) municipal and county municipal pension schemes and private pensions, such as payment from pension schemes, with ongoing payments, to pension benefits in pension and interest savings in retirement.
Paragraph 5. Interest income is not regulated in accordance with paragraph 1. 1.
§ 2. Social pensions, in accordance with the Social Security Act, are to be set at the time of the research registration for 2009 on the basis of information from the Pension Register. No adjustment shall be made in accordance with section 1.
§ 3. Taxable grants under the State Exhauling Aid shall be set at the time of imprest registration for 2009 on the basis of the information provided by the SUFs. No adjustment shall be made in accordance with section 1.
§ 4. Taxable pensions and similar benefits paid by the State Pension System shall be set at the time of imprest registration for 2009 on the basis of information provided by the Board of Economic and Monetary Affairs. No adjustment shall be made in accordance with section 1.
§ 5. Taxable pensions paid by the occupational pension (ATP) pension shall be set at the imprest registration for 2009, starting with the pension for the year 2008, in accordance with the financial year 2008, in accordance with the period of the pension. Section 2 (2). 2, in Notice no. 419 of 21. May 2008. The reckoned shall not be increased and no adjustment shall be made in accordance with section 1.
§ 6. Taxable pensions from Shonest Pension savings shall be placed at the advance registration for 2009 on the basis of information from ATP. No adjustment shall be made in accordance with section 1.
Calculation of the Percentage Percentage Rate for 2009
§ 7. The 2009 tax rate percentage for 2009 is calculated as the sum of the following percentages greater than 0 :
1) Tax rate lowest tax rate (i.e. the sum of the municipal tax rate, health contribution of 8 pct;, the church tax percentage for members of the church and the bottom tax of 5.04%.). Instead of municipal tax percentages, the taxable rate shall be applied to the tax rate of tax corresponding to the tax corresponding to local income tax according to Section 8 (c) of the tax havens.
2) A percentage calculated as the tax rate of 6%. after pager, section 6 a, without a social-deduction reduction, split the personal income with a markup of positive capital income and multiplied by 100.
3) A percentage calculated as the top tax of 15%. in accordance with the section 7 of the person concerned, in the absence of a personal deduction, split the personal income with an addendum in respect of deductible and not included in the amount of the amount of the amount of the pension tax law section 16 (4). 1, and in addition to positive capital income, and multiplied by 100.
Paragraph 2. The percentages of paragraph 1. 1 is calculated with 2 decimal places.
Paragraph 3. If, in accordance with the rules laid down in section 13 of the notice, 419 of 21. In May 2008, increase in the percentage rate of content shall be increased, the percentage rate of the holding percentage shall be increased by no more than the number of percentage points which are sufficient to avoid the collection of advance tax on tax-tax-tax-tax-tax-tax-tax-tax-tax-tax-tax-tax-tax-tax-tax-tax
Paragraph 4. Is it after paragraph? 1-3 calculated containment percentage greater than 59%. in addition to the church tax percentage, the percentage of the percentage of the holding percentage shall be paid to 59%. in addition to the church tax rate.
Paragraph 5. The percentage of the holder of the index to be included in paragraph 1-4 shall be increased to the nearest whole percentage.
Paragraph 6. The calculation of the content percentage at section 7 is before setting up a possible salary retention percentage.
