Ordinance On The Minimum Interest Rate For The Period From 1 January. January 2009 – 30. June 2009

Original Language Title: Bekendtgørelse om mindsterenten for perioden 1. januar 2009 – 30. juni 2009

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=122599

Ordinance on the minimum interest rate for the period from 1 January. January 2009 – 30. June 2009

Under section 38, paragraph 1, of the law on the tax treatment of gains and losses on receivables, debt and financial contracts (kursgevinstloven), see. lovbekendtgørelse nr. 140 by 5. February 2008 lays down that:

§ 1. The minimum interest rate for the period from 1 January. January 2009 – 30. June 2009 constitutes 3% p.a.

§ 2. Previously applicable de minimis interest can be seen in the standing table.











2. oktober 1985





-





1. april 1986





9% p.a.







2. april 1986





-





30. juni 1986





7% p.a.







1. juli 1986





-





31 december 1986 8% p.a.







1. januar 1987





-





30. juni 1988





10% p.a.







1. juli 1988





-





16. juni 1991





9% p.a.







17. juni 1991





-





17. maj 1993





8% p.a.







18. maj 1993





-





30. juni 1993





7% p.a.







1. juli 1993





-





31 december 1993 6% p.a.







1. januar 1994





-





30. juni 1994





5% p.a.







1. juli 1994





-





31 december 1994 6% p.a.







1. januar 1995





-





21 december 1995 7% p.a.







december 22, 1995





-





21. oktober 1996





6% p.a.







22. oktober 1996





-





30. juni 2000





4% p.a.







1. juli 2000





-





december 31, 2000 5% p.a.







1. januar 2001





-





22. november 2001 4% p.a.







november 23, 2001





-





31 december 2001 3% p.a.







1. januar 2002





-





9. oktober 2002





4% p.a.







10. oktober 2002





-





30. juni 2003





3 % p.a.







1. juli 2003





-





31. december 2003 2% p.a.







1. januar 2004





-





30. juni 2005





3% p.a.







1. juli 2005





-





30. juni 2006





2% p.a.







1. July 2006





-





June 30, 2007





3% p.a.







July 1, 2007





-





december 31, 2008





4% p.a.











§ 3. The notice shall enter into force on the 1. January 2009.

(2). At the same time repealed Executive Order No. 671 of 26. June 2008 on the minimum interest rate for the period from 1 January. July 2008 – 31. December 2008.
TREASURE, the 18. December 2008 Ole K/Henrik Møller Nielsen