Overview (table of contents) Chapter 1 Transport deduction
Chapter 2 Universal allowance
Chapter 3 calculation basis
Chapter 4 the effective provisions
Annex 1 The full text of the Ordinance of the Council Tax rates for 2010 concerning deductions for transport between home and place of work and payment of tax-free allowance for commercial transport
Pursuant to section 9 (B) and section 9 (C) of the tax assessment Act, without prejudice. lovbekendtgørelse nr. 176 of 11. March 2009, the national tax Board adopted the following:
§ 1. Mileage rate deduction after equation section 9 C for transport between home and place of work in the tax year 2010 are set out as follows:
1) 0-24 km including. no deduction
2) 25-100 km incl. 1.90 € per km
3) over 100 km 0.95 € per km
§ 2. For commuters in a peripheral municipality calculated the deduction for transport over 100 kilometers with 1.90 € per km without prejudice. equation section 9 C (3).
§ 3. With effect from 1. January 2010 is the allowance paid for expenses for use of own car to commercial drive covered by section 9 (B) equation, tax free, if it does not exceed the following amounts:
1) drive up to and including 20,000 km annually 3.56 KR. per km
2) drive in addition to 20,000 km annually 1.90 € per km
3) for the use of own motorcycle is the rate as of own car
4) for the use of own bicycle, moped, moped and scooter are rate-45 0.48 € per km.
§ 4. It is a condition for payment of the tax free allowance, the employer/universal task entity controls the number of mileage in the employee's own car or on the employee's own motorcycle, bicycle, moped, 45-moped and scooter.
(2). Business travel expenses by driving in the employee's own car or on the employee's own motorcycle, bicycle, moped, moped and scooter-45, cannot be covered by garnishment after Bill.
(3). Fixed monthly or annual transport allowance is tax-exempt, but never taken into account in the income statement.
(4). Advances may be paid on tax-exempt universal allowance with the advance payment for each drive or with weekly or monthly payment. The advance must be proportionate to the recipient's expected commercial drive.
§ 5. Annex concerning professional driving be posting after the tax Ministry's Decree No. 173 of 13. March 2000 section 2 include:
1) the recipient's name, address and social security number.
2) The business purposes.
3) date of the batch job.
4) The goal of any milestones.
5) the indication of the number of vehicle kilometres.
6) the applied rates.
7) calculation of the universal allowance.
§ 6. Paid transport allowance with a higher amount than the Council Tax rates, shall be deemed to be the full amount of personal income. It does not however apply if the employer/task giver in the final statement, consider the amount that exceeds the rate of wages and salaries in relation to withholding tax, social contributions and SP-contributions.
§ 7. That can not be paid out tax-free universal allowance if the offset in a prior agreed gross salary. This means that the wage be adjusted on an ongoing basis with the universal allowance paid.
§ 8. Is there advance, the final statement and settlement of the tax-free allowance, which transport the employee is entitled to be made by the end of the month after the month in which the professional services are made.
§ 9. Limit of 20,000 km for paying the high rate, without prejudice. § 3, paragraph 1), applies only to the individual employer.
§ 10. That can not be paid out tax-free universal allowance when the employer has made company car available to the employees. Similarly, if company car is provided by another employer. An exception is, however, cases where the employer pays the employee, who asked the company car available, full consideration for the drive, which is done for the employer, who has not made the car available.
§ 11. Employees who have not received tax free allowance, can only make universal the usual universal deduction from taxable income, in accordance with section 9 (C), i.e. equation. with rates in section 1.
§ 12. Employees, as in the case of customer outreach activities have transport, relating to multiple employers at one time, without prejudice. equation section 9 (B), paragraph 3, in so far as there is no received tax-free reimbursement of duties in section 3, instead make a deduction in the personal income with these rates.
The basis of assessment
§ 13. Tax base for rate setting Council are set out in annex 1.
Date of entry into force provisions
§ 14. The notice shall enter into force on the 1. January 2010.
The national tax board, the 10. November 2009 Lida Hulgaard/Ole K Annex 1
The basis for calculation of tax board determination of transport rates for 2008
The national tax Board has in determining the transport rates for 2010 chose not to proceed on the basis of a petrol-driven car, which after the EU-standard operates between 13.3 l/100 km and 12.5 l/100 km, but as in the template is assumed to run 12.9 km/l. at the rate setting tax Board has selected a price on 10.25 DKK per litre of gasoline. The annual drive is set to 24,000 km, of which 12,000 km private drive. The national tax Board has chosen not to put itself firmly on a particular acquisition for the car, but have instead put the annual depreciation of the car to 30,000 USD annual maintenance costs are set at $ 16,625., who, among other things. includes costs for service and replacement of wearing parts, balancing of tyres, additional rust treatment and extraordinary costs for washing, parking, etc. because the car runs relatively many km per year. The ordinary costs of washing and parking etc. is set to $ 3,307. Cost of tires constitute 3,854 DKK, taking the price of a tire is set at $ 1,364., and a deck is assumed to hold 35,000 km, along the lines of the recommendation of the FDM. Insurance cost is set at us $ 9,051. There shall not be included in calculating the financial costs, with interest rates of tax are treated separately.
The high rate for the payment of tax free mileage allowance after equation § 9 B occupational driving in your own car is then defined as follows:
(24.000 x 10,25/12,9) kr. =
Tires (1,405 x 4 x 24 000/35,000) us.
I alt pr. km
39.549 kr./24.000 km =
1, 65 kr./km *
Washing, parking, etc.
30,000 us $.
A total of 85,390 DKK per km/24,000 km 3.56 USD/km * the low rate is defined as the variable costs DKK/km 1.65 + a fixed kilometric depending on estimated depreciation of 0.25 € per km: 1.90 USD/km
The mileage-dependent loss of value has to be seen in conjunction with the fact that a used car on sale all else being equal, a higher price, if it has been running less than the average for the vintage and a lower price, if it has been running longer than the average for the vintage.
Universal deduction rate 25-100 km is defined as the low reimbursement rate.
Bicycle, moped or 45-moped rate of payment of tax-free allowance for commercial drive at your own bicycle, moped or 45-moped is arbitrarily set at 0.48 kr.