Notice Of Advance Registration And Calculation Of The Withholding Percentage For 2009

Original Language Title: Bekendtgørelse om forskudsregistrering og beregning af indeholdelsesprocent for 2009

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Overview (Table of Contents)

Chapter 1 Deferration registration for 2009

Chapter 2 Calculation of the containment percentage for 2009

Publication of the imprest registration and calculation of the revenue percentage for 2009

Purwarate of section 48 (5).  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, set :

Chapter 1

Registration of 2009

§ 1. For the 2009 research registration, which : be carried out 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 Amount included in the 2007 final equation for 2009 with 8%.

2) Income Amount included in the 2008 imprest registration for 2009 will be increased by 4% advance registration for 2009.

Stk.  2. The Posten ' RE Value Tax ` shall be set at the restart-rate registration for 2009 on the basis of the lowest value of the property value of the property concerned by the relevant property. 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 advance registration for the property value tax, which is included in the final equation for 2007, or to the property value tax included in the 2008 research registration for 2008.

Stk.  3. Upon the process of researching 2009, which is carried out on the basis of information on the income of a previous year, they shall be used in the records referred to in paragraph 1.  4 mentioned one of the following 2 percentage adjustments, cf. however, however, section 2-6, and there is no adjustment in accordance with paragraph 1 :

1) Income Amount included in the 2007 final equation for 2009 with 6.1 %.

2) Income Amount included in the 2008 imprest registration for 2009 will be increased by the $3.1% advance record

Stk.  4. Stk. 3 applies to the process of researching for 2009

1) taxable payments in accordance with the Law of Part pension, Law of Social Services, Act on Asset social policy, the Merge allowance and the Act of Active Employment Action.

2) post-pay, day benefits, and transition services by law on unemployment insurance

3) day money by the day-off when sickness and labor are born and

4) municipal and county municipal pension schemes and private pensions, such as payment from pension schemes, with ongoing payments, rateinsurance in pension and ratesavings in retirement purposes.

Stk.  5. Renterevenue is not regulated in accordance with paragraph 1.

§ 2. Social pensions are assigned at the advance registration registration for 2009 on the basis of information from The Pension Regime. No adjustment shall be made in accordance with section 1.

section 3. Taxable grants under the State Exhauling Aid shall be set at the time of the imprest registration for 2009 on the basis of : information from the SUA. No adjustment shall be made in accordance with section 1.

Section 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 from the Financial Management Board. No adjustment shall be made in accordance with section 1.

Section 5. Taxable pensions paid by the occupational pension (ATP), shall be placed at the time of the research registration for 2009 on the basis of the year 2008 pension, as set out in September 2008, shall be converted into an annual amount, Section 2 (2).  2, in Notice no. 419 of 21. May 2008. The estimated total amount shall not be increased and no adjustment shall be made in accordance with section 1.

§ 6. Taxable pensions from Shonest Pension savings are set at the time of imprest registration for 2009 the basis of information from ATP. No adjustment is carried out after section 1.

Chapter 2

Calculation of the content percentage for 2009

section 7. The 2009 tax rate percentage for 2009 is calculated as the sum of the following percentages greater than 0 :

1) Tax Percent Tax Percentage 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 equivalent of local income tax according to Section 8 c.

2) A percentage calculated as The six-point tax rate. after pager section 6 a, discharged without a personal deduction, shared with the personal income with an addendum of positive capital income and multiplied by 100.

3) A percentage calculated as The 15% treasure treasure. 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, multiplied by 100.

Stk.  2. Percentage of paragraph  1 is calculated with 2 decimal places

Stk.  3. Provided after the rules in section 13 of the notice no. 419 of 21. May 2008 increase the containment rate, increase the content percentage rate by not more than the number of total percentage points that are sufficient to avoid the collection of retainer tax at taxable (B tax).

Stk.  4. Is the following 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%. with attachment of the tax rate rate.

Stk.  5. Percentage of the holder of the index to be referred to in paragraph  1-4 will be increased to the nearest all percent.