Notice of valuation of free board and lodging in force for 2009
Pursuant to section 16, paragraph 3, nr. 2, of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1061 by 24. October 2006, the national tax Board adopted the following:
The value of free board and lodging
§ 1. For labourers in agriculture etc, domestic workers and hospital staff with free housing and diet on employment rather than the value to $ 33,950. for the whole year (us $ 2,829 per month).
(2). For kitchen and serving staff, private nurses, hospital staff who have housing outside the hospital, labourers in agriculture and domestic services, which alone receives free diet, as well as persons treated as such, the value of the full cost to 70 € per day. For partial free diet, usually 2 meals, the value to 60 USD per day. For 1 meal value for 35 € per day.
(3). For the staff of the military, receiving freely district, except the equation in section 7, nr. 16, mentioned, the value thereof to 470 € per month.
(4). If instead of free board and lodging are paid a cash benefit, should the cash allowance is included for personal income.
Entry into force, etc.
§ 2 . The notice shall enter into force on the 1. January 2009 and has effect for the tax year 2009.
The national tax board, the 18. November 2008 Lida Hulgaard/Ole K