Completion of the valuation of free food and accommodation for 2009

According to section 16, paragraph 1. 3, no. 2, in the case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1061 of 24. In October 2006, the Tax Council has fixed the following :

Value of free food and lodging

§ 1. In the case of co-workers in agriculture, etc., domestic workers and hospital staff with free housing and brooms in the place of employment are replaced by 33.950 kr. for the whole year (2.829 kr. per month).

Paragraph 2. For kitchen and serving staff, private nurses, medical staff who have accommodation outside the hospital, assisting in agriculture and domestic workers, who alone receive free food, and thus equate, the value of full diet is estimated at 70 kr. per Day. For semi-free diet, usually 2 meals, set the value to 60 kr. per Day. For 1 meal, the value is set to 35 kr. per Day.

Paragraph 3. For staff of the military who are in free quarters, except in the section 7 (16) of the body of the body of the body of the body of the body of equal value, the value of which is estimated at 470 kr. per Month.

Paragraph 4. Where a cash benefit is paid instead of free food and lodging, the cash allowance shall be included in the personal income.

Entry into force.

§ 2 The announcement shall enter into force on 1. This year, January 2009 and has an impact on the 2009 income year.