Law Amending The Law Of Registration (Foreign Company Cars And Leased Cars)

Original Language Title: Lov om ændring af registreringsafgiftsloven(Udenlandske firmabiler og leasede biler)

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=122900

Law on amendments to the registration law

(Foreign company cars and leased cars)

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:

§ 1

The law on registration duty on motor vehicles, etc. (registration code), see. lovbekendtgørelse nr. 631 of 25. June 2008, shall be amended as follows:

1. In article 1, paragraph 2, the words ' article 3 a, paragraph 7 ' to: ' section 3A, paragraph 9 '.

2. In article 1, paragraph 3 3. paragraph, the words ' article 3 a, paragraph 3 or 7 ' to: ' section 3 (a), (3) and (4) or section 3 (a), paragraph 9 '.

3. section 1, paragraph 3, 4. paragraph is replaced by the following: ' Placed the motor vehicle after repair or conversion under the rules in section 3 (a), (3) and (4) or section 3 (a), paragraph 9, and article 3 c, paragraph 1, paid tax in accordance with the rules in section 3 (a), (3) and (4) and section 3 (c), paragraph 2. ';

4. sections 3 (a) and 3 (b) shall be replaced by the following: ' article 3 (a). Customs and tax administration shall decide upon application whether a motor vehicle subject to section 1, paragraph 4, shall be taxed in accordance with this law, see. section 1, paragraph 5.

(2). The candidate must be for use by Customs and tax administration decision in accordance with paragraph 1, submit a declaration to the effect that the motor vehicle is covered by article 1, paragraph 4, as well as how and to what extent, the vehicle must be used within a 12-month period referred to in article 6. section 1, paragraph 5.

(3). Customs and tax administration may, on application, authorize the charge of motor vehicles requiring registration, which is taxable, see. section 1, paragraph 5, can be paid quarterly in advance. Tax forms





1) for vehicles, there are between 0 and 3 months old to be counted from the first registration or entry into service of implementation, whether in Denmark or abroad, 2 per cent of the calculated registration fee per commenced month after first registration or placing in time in the first 3 months,

2) in the case of vehicles by registration chargeable event is older than 3 months from first registration or placing in time, regardless of whether it is in Denmark or abroad, 1 per cent of the calculated registration fee per commenced month in the subsequent 33 months and

3) for vehicles by registration chargeable event is older than 36 months from the date of first registration or placing in time, regardless of whether it is in Denmark or abroad, 1/2 per cent of the calculated registration fee per commenced month in subsequent months.





(4). In case of payment attributed to a return of the portion of the registration fee, calculated that remains after payment. The remuneration is effected with the tax calculation at the time of the most recent published official lending rate, which the Central Bank has set out, respectively, per the 1. January and the 1. July that year with an appendix by 2.3 percentage points per annum upon payment for the first time paid a deposit equal to the first quarterly tax, interest and surcharges to cover any arrears relating to enrollment ratio.

(5). For the payment of tax, interest and supplementary allowance under paragraphs 3 and 4 shall be liable to the party giving the vehicle available to the nonresident worker.

(6). The obligation to payment in accordance with paragraphs 3 and 4 shall cease at the end of the month in which the obligation to register in Denmark ends or where the motor vehicle shall be deleted by the system, see. section 1, paragraph 3. Terminates the obligation to register, or the motor vehicle shall be deleted by the system, see. section 1, paragraph 3, the Customs and tax administration shall repay the deposit as well as overpaid tax, interest and premium for the period. Customs and tax administration shall repay in addition the deposit, where the total charge is paid or tax adjustment in accordance with paragraph 8.

(7). At the time of the vehicle shall be deleted by the system, see. section 1, paragraph 3, the Customs and tax administration after application the vehicle's current taxable value under section 10. If the paid tax in accordance with paragraph 3 exceeds the calculated tax after 1. paragraph shall be refunded the difference. If the paid tax in accordance with paragraph 3 is less than the calculated tax after 1. item will be charged the difference.

(8). Surpassing a motor vehicle, which so far have been tax-free, see. section 1, paragraph 4, to a person or organization that is not subject to section 1, paragraph 4, by sale or other transfer, due the rest of the charge unless the charge of motor vehicle instead be corrected under section 4.

(9). The provisions of paragraphs 1 to 8 shall apply mutatis mutandis to vehicles which are registered with foreign number plates.

Paragraph 10. The request shall be exempt from tax motor vehicles registered as taxis abroad, when the vehicle is by a resident solely used for commercial passenger transport in this country.

Paragraph 11. Tax Minister may lay down rules on the communication and presentation of the authorisation and the payment of the mentioned in paragraphs 1 to 10 charges and surcharges.

Paragraph 12. The appendix to the last published lending rate, see. (4) adjusted every 5. This year, the first time the 1. January 2014. The Appendix shall be adjusted in such a way that it is equivalent to an average difference between the National Bank's lending rate and financial institutions ' interest by lending to non-financial companies.

Paragraph 13. Tax Minister announces every 5. years, the adjustment that must take place in accordance with paragraph 12.

§ 3 (b). the Customs and tax administration may, on application, grant permission for the levy of leasing vehicles requiring registration is recorded for the purpose of the time-limited use in this country, is paid in accordance with paragraphs 2 and 3, when the vehicle belongs to a company or a permanent establishment, which is located here in the country or abroad, and when the vehicle is in a time-limited period pursuant to a written agreement is leased to a natural or legal person residing in this country. The contract must contain accurate information about the agreed lease period. Applications must be submitted by either the leasing company or the person who leases the vehicle.

(2). I have to pay tax on vehicles to be registered in accordance with the traffic regulations. The obligation to register and thus chargeable event the date on which the vehicle is placed in service in this country by a resident. Duty shall be charged for the entire contract agreements, leasing period duration. Tax forms





1) for vehicles, there are between 0 and 3 months old to be counted from the first registration or entry into service of implementation, whether in Denmark or abroad, 2 per cent of the calculated registration fee per commenced month after first registration or placing in time in the first 3 months,

2) in the case of vehicles by registration chargeable event is older than 3 months from first registration or placing in time, regardless of whether it is in Denmark or abroad, 1 per cent of the calculated registration fee per commenced month in the subsequent 33 months and

3) for vehicles by registration chargeable event is older than 36 months from the date of first registration or placing in time, regardless of whether it is in Denmark or abroad, 1/2 per cent of the calculated registration fee per commenced month in subsequent months.





(3). In case of payment attributed to a return of the portion of the registration fee, calculated that remains after payment. The remuneration is effected with the tax calculation at the time of the last published official lending rate, which the Central Bank has set out, respectively, per the 1. January and the 1. July that year with an appendix by 2.3 percentage points p.a.

(4). For payment of the tax, interest and surcharges in accordance with paragraphs 2 and 3 shall be jointly leasing company.

(5). An extension of the contract agreed to in paragraph 1, the lease period, the Customs and tax administration permit fee for the time-limited period shall be paid in accordance with paragraphs 2 and 3, if the application is made, within 14 days before the current contract expires. At the time of application must be the subject of a written agreement between the user and resident leasing company. The agreement must contain information about the exact time period that the contract be extended.

(6). If the leasing contract is interrupted or the vehicle shall be deleted by the system, see. § 1 (3), 5. and 6. point, the leasing company or the lessee announce it to the Customs and tax administration, and the vehicle's number plates must be delivered. Customs and tax administration shall repay the tax and interest and the Appendix, which may have paid too much for the lease term.

(7). At the time the lease is disconnected, or when the vehicle shall be deleted by the system, see. § 1 (3), 5. and 6. point, the Customs and tax administration after application the vehicle's current taxable value under section 10. If the paid fee referred to in paragraph 2 exceeds the calculated tax after 1. paragraph shall be refunded the difference. If the paid tax in accordance with paragraph 2 is less than the calculated tax after 1. item will be charged the difference.


(8). If the vehicle's number plates by leasing contract expiration is not returned in a timely manner, the vehicle's number plates, at the request of the Customs and tax administration as soon as possible involved in the police action. In the case of which must subsequently be paid tax, interest and premium for the period elapsing from the leasing contract expired for the vehicle's number plates delivered or removed. Tax, finance and taxes are levied per commenced month deadline is exceeded by, see. paragraphs 2 and 3. Tax Minister may lay down detailed rules on the subject.

(9). To be issued a written leasing contract for leasing vehicles to be taxed in accordance with paragraphs 2 and 3. The contract must deal with the vehicle in the shape in which it is to be leased, and include details for the identification of the vehicle, the name and address of the leasing company and the lessee as well as leasing amount. The contract must contain information about whether there is a sale of goods law and the agreed purchase obligations and the conditions therefor. The lease must contain a precise statement of the lease term. All users must be indicated in the lease. The contract must be attached to the specification of the car's condition and equipment.

Paragraph 10. Surpassing a motor vehicle for lasting use in this country by sale or other transfer, due the rest of the tax unless the tax of the vehicle instead be corrected according to the rules laid down in sections 4, 5, 5 a or 6.

Paragraph 11. The appendix to the last published lending rate, see. paragraph 3, adjusted every 5. This year, the first time the 1. January 2014. The Appendix shall be adjusted in such a way that it is equivalent to an average difference between the National Bank's lending rate and financial institutions ' interest by lending to non-financial companies.

Paragraph 12. Tax Minister announces every 5. years, the adjustment that must take place in accordance with paragraph 11. '

5. paragraph 3 (c), paragraph 2 is replaced by the following: ' (2). The tax, which is calculated under section 3 (a), (3), 2. paragraph, paid quarterly in advance. section 3 (a), paragraph 4, shall apply mutatis mutandis. Upon payment for the first time paid a deposit equal to the first quarterly tax, interest and surcharges to cover any arrears relating to registration the relationship. '

6. In article 20, paragraph 1, section 3 (a), the words ' paragraph 4 ' to: ' section 3 (a), paragraph 5 '.

7. In article 25, paragraph 1, shall be replaced by ' article 3 (a), paragraphs 1, 3 or 7 ' to: ' section 3 (a), paragraphs 1, 3, 4 or 9 '.

8. In article 27, paragraph 1, no. 3, the words ' article 3 a, paragraph 1, 3 and 8 ' to: ' section 3 (a), paragraphs 1, 3, 4 and 10 '.

§ 2

(1). The law shall enter into force on the day after publication in the Official Gazette.

(2). In the case of vehicles after the 1. June 2003 is taxed in accordance with the existing rules in section 3 (b) of the Act of registration, in accordance with the application made recalculation of registration tax VRT after § 3 (b), as amended by this Act, section 1, no. 4. If a recalculation shows that the previously paid tax in excess of the levy calculated in accordance with section 3 of the Act of registration (b) (7) 1. and 2. paragraph, as amended by this Act, section 1, no. 4, the difference will be refunded. Application for recalculation must be received by the Customs and tax administration in the 1. June 2009.
Given at Amalienborg, the 19. December 2008 MARGRETHE r./Kristian Jensen