Law amending the law on tax on payroll, etc.
(Fiscal equality between public and private enterprise, etc.)
WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:
The Danish Parliament has adopted and we know Our consent confirmed the following law:
Of the law on the tax on payroll, etc., see. lovbekendtgørelse nr. 466 of 22. May 2006, as amended by section 2 of Act No. 517 of 7. June 2006, shall be amended as follows:
1. In article 1, paragraph 1 1. paragraph shall be added after ' paragraph 2 ': ' and 3 '.
2. In article 1, paragraph 2, be inserted after nr. 3 as new numbers:
» 4) special education in a dagbehandlingstilbud or a location pursuant to section 22 of the law school (5)
5) intermediary activities by Videnspædagogiske activity centers, which are covered by the Ministry of education grant scheme for Videnspædagogiske activity centers, '
No. 4 and 5 is then no. 6 and 7.
3. In article 1, paragraph 2, no. 5, there will be no. 7, the words ' abroad. ': ' overseas '.
4. In article 1, paragraph 2, be inserted as nr. 8-12:
» 8) the Museum company incorporated under the Museum law or related to University law
9) upper secondary education,
10) teaching in music schools covered by musikloven,
11) general adult education covered by the law on general adult education and
12) labour market education and single subject recorded in a common competence description subject to the law on labour market training, etc., Danish education covered by the Danish law on education for adult foreigners and others., special qualifying adult education covered by the law on vocational education and higher education (further education system) for adults, vocational education and training within the scope of the Act on open education (vocational adult education), etc., part-time education covered by the law, open university education subject to the law on the higher artistic education institutions under the Ministry of culture and maritime education covered by the law on maritime education. '
5. In section 1, the following is inserted as paragraph 3: ' (3). Taxable in accordance with paragraph 1 1. paragraph, does not include the main organizations in the field of public informational adult education and voluntary work, adult education association, educative and folkeuniversitets company, see. sections I, II and III in general education, with regard to activities in relation to paragraph 2, no. 1, apart from amateur sport in General. '
6. § 2, paragraph 3, are repealed.
Paragraph 4 becomes paragraph 3.
7. section 2 (a) is replaced by the following: ' article 2 a. Skatteministeren may provide that religious communities within the scope of the obligation to register can be exempted from paying tax. '
8. In paragraph 5 shall be added as paragraph 5: ' paragraph 5. For public companies, which are not covered by article 4, paragraph 1, is the tax rate 3.08% of that part of the tax base, which consists of the company's payroll, plus 2.50% of 90 per cent of the wage bill. '
The law shall enter into force on the 1. January 2009.
Given at Christiansborg Palace, on 17 March. June 2008 MARGRETHE r./Kristian Jensen