Chapter 1 Scope of the law

Chapter 2 Companies and other things.

Chapter 3 People

Chapter 4 Debt debt by chord, mv.

Chapter 5 Loss of profit and loss of debt and debt losses

Chapter 6 Financial Contracts

Chapter 7 Other provisions

Chapter 8 Entry into force and transitional provisions

Publication of the law on the fiscal treatment of profit and loss of debts, debts and financial contracts 1)

(Courier Cough Act)

This shall be made known as to the fiscal treatment of profit and loss of debts, debts and financial contracts (the exchange rate law), cf. Law Order no. 140 of 5. February 2008, with the changes that are being made by Section 6 of Law No 1534 of 19. In December 2007, section 9 of Law No 335 of seven. May 2008, section 8 of the law. 521 of 17. June 2008, section 4 of law no. 906 of 12. September 2008, section 11 of Law No 462 of 12. June 2009 and Section 11 of Law No 525 of 12. June 2009.

Chapter 1

Scope of the law

§ 1. This Act includes

1) the benefits and losses of the payment of debts, including debt securities, mortgages and debt securities,

2) profit and loss of debt reindebation and debt ;

3) the gains and losses of termination contracts and agreements on refrigeration preparations and sales courses, without regard to the rules that apply to the underlying asset.

Paragraph 2. Improvements and indebtees in Danish kroner shall be deemed to be the debt and debt in foreign currency where the principal chair, respectively, the balance of the debt, is adjusted in relation to one or more exchange rates. Debts and debts in foreign currencies shall be regarded as debts and debts in Danish kroner if the principal chair, respectively, the balance of debt is regulated in relation to Danish kroner.

Paragraph 3. 2) Regardless of the section 16 A and 16 B of the body of the body, a digest and abstention shall be made for claims on a group-connected company, cf. The section 2 of the body of the body shall be treated in accordance with the rules laid down

Paragraph 4. The Act shall not include the benefits and losses of debts and debts included in the taxation of a profit in the sale of immovable property, which is a matter for the nutritional path of the taxable man, cf. State Treasument Section 4, cf. § 5 a.

Paragraph 5. Moreover, the law does not include profit and loss of convertible bonds and premium bonds.

Paragraph 6. Cash receipts which do not fall at a pre-negotiated date shall be treated as other sums of money where the conditions laid down in Section 6 B (6) of the body of the body of the body of the body of the body of the body 1, no. 1-3, have been met.

Paragraph 7. Debt which does not fall on a pre-negotiated date shall be treated as a second debt when the conditions laid down in Section 6 B (6) of the body of the body of the body of the body of equal 1, no. 1-3, have been met.

Chapter 2

Companies and other things.

§ 2. Companies, foundations and associations, etc., taxable according to corporation tax law or the tax burden on the taxable income, shall, in the calculation of the taxable income, include the benefits and losses of debts and debts covered by Section 1, in accordance with the rules laid down ; are specified in this chapter and section 29 as well as in Chapters 4, 5 and 7.

Improvements

§ 3. Loss and loss of debts shall be taken into account in the calculation of the taxable income, cf. however, sections 4 and 5.

§ 4. Loss of claims on the companies connected companies cannot be deducted. This shall also apply to a loss of claims on co-tax companies and companies which could be cotaxed, cf. the sections 31 and 31 A. The non-deductible loss shall be made on the basis of the exchange rates at the time of the claim acquisition without regard to changes in the exchange rates.

Paragraph 2. The companies ' companies shall mean :

1) companies and associations, etc., where the same shareholder at the claim ' s acquisition or at any later time directly or indirectly owns more than 50%. of the share capital of each company,

2) companies and associations, etc., where the same shareholder at the claim ' s acquisition or at any later date directly or indirectly has more than 50% of the claim. of the votes in each company,

3) a fund and companies in which the fund is directly or indirectly directly or indirectly, directly or indirectly, of the fund at the acquisition of the claim or at a later time, directly or indirectly. of the share capital of each company, or

4) a fund and companies in which the fund is directly or indirectly directly or indirectly at its disposal at the time of the claim or at any later time, directly or indirectly. of the voices in each company.

The shareholders referred to in paragraph 4 (4) of the asset shall be shareholders. 2, shall be considered by the assessment of the shareholder as one and the same shareholder. In the case of voting shares, the votes cast aside only in the case of voting rights in the field of the security of stocks shall be disregarded.

Paragraph 3. 3) 4) Paragraph 1 shall not apply where the claim has been acquired as taxable for delivered goods and other assets and services and the creditor has not been co-taxed with the debtor or the claim has been founded upon termination of : taxation. However, this only applies if it is established that the corresponding gain on the debt is taxable for the debtor or is subject to rules for the reduction of unused, deductible losses and losses. In the case of tax obligations, the reduction of unused, deductible losses and losses for creditor access shall be deemed to have been deemed to have been subject to the provisions of this Regulation on the subject of rules relating to the payment of the rules governing the use of : the reduction of unused, deductible losses and losses. In addition, paragraph is not Paragraph 1 shall not apply to losses on bonds or other claims admitted to trade in a regulated market.

Paragraph 4. Paragraph 1 shall not apply to interest claims where the interest rates are included in the calculation of the creditor ' s taxable income and creditor has not been co-taxed with the debtor or the interest rate for the debtor or the interest rate after the date of termination of the creditor ; taxation.

Paragraph 5. Paragraph 1 shall not also apply to taxable persons who are responsible for the purchase and sale of claims or to operate the nutritional business by financing if the congloment is only in place for the temporary operation of the creditor ; the debtor ' s undertaking to run previously provided loans or to participate in the restructuring of business operators.

§ 5. The loss of a claim cannot be deduction where interest revenues of the claim or profits on the claim are not subject to this Act as a result of a double taxation agreement not to be taken into account in the inventory of the income of the taxable income.

Debt

§ 6. Loss and loss of debt shall be taken into account when the taxable income is charged, cf. however, sections 7, 8 and 24 on profit as a result of indemnication by chord.

§ 7. Loss by index adjustment of principal chair or debt repayable cannot be deducuted. However, this only applies to debt in Danish kroner and only if the interest rate is equal to or above the minimum rate to be determined in accordance with section 38, cf. § 14. 1. Act. shall also apply only where the debt and loss of the debt equal to the debt are not covered by Article 29 (3). 3. Taxable, which has both debts and debts that are indexed, may, however, deductions loss of index adjustment to the extent that it does not exceed the same income on index adjustment after the development of the same index.

Paragraph 2. The loss of debt loss may not be deducted if the inlet should take place at a pre-established exchange rate in relation to the initial time limit. However, this only applies to debt in Danish kroner and only if the interest rate is equal to or above the minimum rate to be determined in accordance with section 38, cf. § 14.

Paragraph 3. Notwithstanding paragraph 1 2 may be deductible from the loss of loans included in security ;

1) Real Estate,

2) ships or

3) direct liability or guarantee from central governments, central banks, public entities or regional or local authorities of a country within the territory of the European Union or the EEA.

Paragraph 4. Notwithstanding paragraph 1 2 may be deductible from any losses on securities or securities issued to finance loans provided with security as referred to in paragraph 1. 3, no. 1-3. For bonds issued as a protracted mission of concluded fixing agreements, and bonds issued as a blood mission against the background of the given loan offers and a estimated lease activity as referred to in paragraph 1. 3, no. 1 and 3, the condition of loss deduction shall be deemed to be fulfilled if the bonds are used to finance loans no later than six months after the mission. For bonds issued as a protracted mission of concluded fixing agreements, and bonds issued as a blood mission against the background of the given loan offers and a estimated lease activity as referred to in paragraph 1. 3, no. 2, the condition of loss deduction shall be deemed to be fulfilled if the bonds are used to finance loans no later than four years after the emission of the emission.

§ 8. 5) Gains of debt to corporate companies, cf. Section 4 (4). 2, and co-taxed companies, cf. the sections 31 and 31 A of company tax shall not be included if the creditor shall be creditor in accordance with section 4 (4). Paragraph 1, or after the Pension of Pension Taxation Act, section 6 or 7 cannot deduction the same loss on the amount receivable. However, this shall not apply in the case of debt cancellation to the extent that the debt is reduced to a lower amount than the creditor ' s credit value at the time of the debt cancellation unless the debtor is tax-free of the creditor granted by the creditor ; corporate tax havens section 31 D. 1. and 2. Act. shall apply by analog.to the benefits of debt to foreign companies, cf. Section 4 (4). 2, and co-taxed companies and companies that will be able to be taxed, cf. the section 31 A of company tax, if the creditor is credited in section 4 (4). Paragraph 6 or 7 would not be able to deduction the same loss on the claim, if creditor were taxable to Denmark, and it is proof that the loss of the species in question is not deductible.

§ 9. Realbanking institutions which are subject to the Act of Financial Company, the Credits Credits and regions of Denmark and the regions covered by the Law of a Shipping Financial Institution shall include profit and loss on debts and debts the calculation of the taxable income according to the general rules of the law, cf. however, section 7 (4). 3 and 4, and section 10.

§ 10. Realcredit institutions authorized under the Act of Financial Company, the Credits Credits and regions of Denmark and the regions of Denmark and the limited liability companies, notwithstanding the provisions of Section 9, shall not be included in the rules of Section 9. the benefits and losses of the following debts and debts in the calculation of the income of the taxable income :

1) Loan in Danish kroner, payable on the basis of mortgage bonds or other securities, and the transferable securities issued when the institution ' s courier on the loan of each income will correspond to the institution ' s coups on the issue of the loans issued ; securities by discredit, however, from differences between income profit and loss of the income resulting from less time between falsified land mines and between inseparations and between inseparations and associated exterminations ;

2) indexed and index bonds,

3) loans and debt securities issued in accordance with section 17 (3). ONE, TWO. pkt., and section 20 of the Law on Realtor, cf. Law Order no. 571 of 15. August 1989,

4) loans granted to younger Earthusers of the Realcredit Fund of Danish Lands;, cf. Law Order no. 110 of 25. February 1991, cash loans granted to Jordans of the RealCredit Fund of the Danish Landsrs, cf. law on the state guarantee loan loan for grounding-users, and cash loans which are or are subject to refinancing of K-loans included in the RealCredit Fund of Danish Agriculture, when it is a condition of the K loan that refinancing must take place as : cash loans,

5) the henmowing brawl granted under law no. 481 by 5. of November 1980, college loans granted under law no. 235 of 8. June 1979, as well as loans granted under Section 4 (b) of the temporary public aid for the public interest in housing, cf. Law Order no. 191 of 4. May 1977, as amended by law no. 261 of 8. June 1978,

6) cash loans in Danish kroner and the corresponding debt securities issued by mortgage credit institutions, approved in accordance with the mortgage law or the Credits of municipalities and regions of Denmark.

Paragraph 2. The part of the interest payments on cash-lending letters granted in accordance with paragraph 1 shall be taken in accordance with paragraph 1. 1, no. 2, 3, 4 and 6, which are equivalent to the amount of expenditure on the amortization account created for each pawn letter, shall not be included.

Paragraph 3. In the case of cash loans granted on the basis of debt securities, the amount of the bond interest rate, which exceeds the interest rate payments by the borrowers, in accordance with the cash-lending letters, cannot be deduced.

Paragraph 4. Paragracies 1 to 3 shall apply mutatis mulations or other securities issued to the Foundation ' s conclusion of courier contracts, provided that the expiry of the exchange rate shall be granted or refinanced by loans subject to paragraph 1. 1, no. 1, 2, 4 or 6, on the basis of the securities issued.

Paragraph 5. However, the rules in section 9 shall apply to the benefits and losses of loans as referred to in paragraph 1. 1 that is due to the default of the debtor. Gains and losses are made at the time of the end of the period of engagement. The end of the engagement means the time when the inherited pant is claimed or transferred from the Engagement Account to the Real Estate account.

§ 11. Acres a bond-eating company, etc. own bonds, this is not considered to be the loss of debt resulting from the debtor and creditor (concentration) unless the debt securities are cancelled.

Chapter 3

People

§ 12. Persons who are taxable according to the source tax law and the death penalty payable by the death penalty tax shall, in the calculation of the taxable income, include profit and loss of debts and debts covered by Section 1, in accordance with the rules laid down ; provided for in this Chapter and section 29 and in Chapters 4, 5 and 7.

Improvements and refermentation

§ 13. Where the person or the estate is sustented by the purchase and sale of claims or operating nutritional activities by financing, the benefits and losses of debts are included in the calculation of the income of the taxable income, cf. however, section 18.

Paragraph 2. If it is approved that a claim has been acquired outside the nutritional business of the taxable person and not later on in this matter, paragraph shall be subject to paragraph 1. One no gain and loss of such a claim.

Other debts

§ 14. Loss of debts cannot be deductoed, cf. however, sections 16 and 17.

Paragraph 2. The amount of receipts not covered by sections 15 and 16 shall be taken into account in the calculation of the income of the taxable income. 1. Act. shall not apply where the claim is enclosing with a fattening rate equal to or higher than the minimum after paragraph 38 at the time of the debtor ' s obligation, cf. paragraph 3 and 4. The cleanest interest shall be made on the basis of the highest cut-off amount of the cut-off. 1. Act. however, use if the creditor is the principal shareholder in the debtor, cf. the section 4 of the asset tax law. 1. Act. it shall also apply if the debtor is a person or a death-nest that operates the nutritional business by means of financing and the creditor is handover to the debtor. As a nourier, the spouse, parents and grandparents, parents and grandchildren and their spouses or their spouses are deemed to be the spouse, parents and grandchildren and their spouses after the persons mentioned. The position of the stepchild and of the adoptive relationship with the original relationship is relative to the relationship.

Paragraph 3. The inheritance of a debtor shall be taken into account under paragraph 1. 2 not taking on a new obligation when the transition can be carried out without special approval from the creditor. In addition, the acceptance of loans shall not be regarded as taking on a new obligation, if the loan has security in real estate, ships, direct liability or guarantee from central governments, central banks, public entities or regional or local authorities ; in a country within the EU or the EEA and the loan has been provided by a company or by a person or a death-estate undertaking the nutritional business of financing.

Paragraph 4. A call for variable interest shall be subject to paragraph 1. Two and three. Such a claim shall be deemed to be reduced lower than the minimum if the rate of variation and the terms of termination lead to the recovery of the rate from the intake basket significantly from the recovery rate.

§ 15. The amount of debt payable shall be included to the extent that the amount receivable has been obtained by borrowing funds, cf. paragraph Two and three.

Paragraph 2. Exercise of borrowed funds in accordance with paragraph 1. 1 shall be deemed to be available if the taxable in relation to the acquisition has taken out loans, which are clearly against the capital requirements of the other undertaking or by private consumption, or where the connection is made ; the acquisition and lockup are clearly stated in the circumstances of the acquisition. Regrading of exceptional credit equals borrowing.

Paragraph 3. Paragraph 1 shall not apply where the taxable amount is reimburse that the deductible expenditure relating to the loan concerned shall only exceed the taxable income of the amounts receivable. Paragraph 1 shall not also apply if the taxable amount proves that the overall result of the loan and the claims below is a negative after taxation, even without taxation under paragraph 1. 1.

§ 16. Loss and loss of debt in foreign currency shall be included, cf. however, section 18. However, profit and loss shall be taken only if the net gain or net losses of the year are combined with benefits and losses covered by section 23, more than DKK 1000. No matter what. Act. may lose out of the regression acquired by a guarantee payment shall not be deduct. Loss of claims on undertakings in which the taxable person has or has had an effect as referred to in Article 4 of the Asset Taxation Act, or loss of debts to the spouse, parents and grandparents, parents and grandchildren and grandchildren ; their spouses or spouses after the persons referred to are not deduced. The child's and adoptive relationship is treated as a natural relationship. The non-deductible loss after 3. and 4. Act. be discharged on the basis of the exchange rates at the time of the claim acquisition, without regard to changes in the exchange rates.

§ 17. In the case of loss of claims acquired as remuneration in nutrition and loss of claims, which are also acquired in relation to the commercial operation of the establishment, the rules of Section 6 of the State Treasuer shall apply, cf. however, section 18.

Loss of claims covered by a double tax agreement

§ 18. Regardless of section 13, 16 and 17, a claim shall not be deduction where interest revenues of claim or gains on the claim are not included in the account of a double-tax agreement to be taken into account in the account of the taxable income ; income.

Debt and pen fermentation

§ 19. If the person or the estate is in charge of financing, and the debt relates to this company, profit and loss of debt by the calculation of the taxable income, cf. however, paragraph 1 2 and 3 and section 24 on profit as a result of indemnifying debt by accreditation etc.

Paragraph 2. Loss by index adjustment of principal chair or debt repayable cannot be deducuted. However, this only applies to debt in Danish kroner and only if the interest rate is equal to or above the minimum rate to be determined in accordance with section 38, cf. § 14. However, taxable who has both debts and debts that are indexed may, however, deductions loss of index adjustment to the extent that it does not exceed the same income on index adjustment after the development of the same index.

Paragraph 3. The loss of debt loss may not be deducted if the inlet should take place at a pre-established exchange rate in relation to the initial time limit. However, this only applies to debt in Danish kroner and only if the interest rate is equal to or above the minimum rate to be determined in accordance with section 38, cf. § 14.

Paragraph 4. Notwithstanding paragraph 1 3 may be deductible from the loss of loans included in security ;

1) Real Estate,

2) ships or

3) direct liability or guarantee from central governments, central banks, public entities or regional or local authorities of a country within the territory of the European Union or the EEA.

Paragraph 5. Notwithstanding paragraph 1 3 may be deductible from debt securities or securities issued to finance loans provided with security as referred to in paragraph 1. 4, no. 1-3. For bonds issued as a protracted mission of concluded fixing agreements, and bonds issued as a blood mission against the background of the given loan offers and a estimated lease activity as referred to in paragraph 1. 4, no. 1 and 3, the condition of loss deduction shall be deemed to be fulfilled if the bonds are used to finance loans no later than six months after the mission. For bonds issued as a protracted mission of concluded fixing agreements, and bonds issued as a blood mission against the background of the given loan offers and a estimated lease activity as referred to in paragraph 1. 4, no. 2, the condition of loss deduction shall be deemed to be fulfilled if the bonds are used to finance loans no later than four years after the emission of the emission.

Other Liability

20. The profit and loss of debt shall be taken into account when the taxable income is charged in accordance with section 21-23.

§ 21. The drawback of cancellation, limitation, confusion or prelusion of debts is included to the extent that the debt is written to a lower amount than the creditor ' s credit value at the time of the debt cancellation, cf. as well as section 24 as a result of indemnifying debt cancellation by chord.

§ 22. If a claim is established on such terms that the value of the debt at the time of debtor debt exceeds the amount of the debtor, the debtor shall include this gain. section 25 and section 26 (3). 4, do not apply. A debtor's inheritance of a debt that has been set on the terms and conditions listed in 1. pkt., shall be regarded as the foundation of a new debt. In such cases, the taxable benefit shall be paid after 1. Act. as the difference between the value of the claim at the time of take-over and the amount of the debtor to be released. Rule of 1. Act. does not apply if the creditor is a company or a person or a death-estate that operates the nutritional business by financing, and the debt (bond loan), as mentioned in section 7 (3), shall not apply. paragraph 3, section 19 (3). 4, based on bonds not exceeded by pari at the time of the loan payment, or where the loan has been granted on the basis of a loan offered less than six months before the loan payment, and the loan is based on debt securities which do not exceeded the pari at the time of the date. Whatever 5. Act. applies to the rule in 1. Act. not if a creditor is a company or a person or a death-estate that operates the nutritional business by financing, and the debt (bond loan) as mentioned in section 7 (3). paragraph 3, section 19 (3). 4, at the debtor ' s acceptance of the obligation, the minimum requirement after paragraph 38 has been checked, cf. § 14.

Paragraph 2. Where a claim is founded on such conditions, the claim against a disengatory interest which has varying rates during periods in the maturity of the claim shall be a profit that is not covered by paragraph 1. 1 and as a debtor realises the debt of debt in accordance with such a claim, be counted. Rule of 1. Act. shall not apply where interest varies monthly and the loan provided for security as referred to in Article 7 (3). paragraph 3, section 19 (3). 4, based on fixed bonds or securities and creditors is a company or a person or a death-estate company that operates the nutritional business by financing.

Paragraph 3. Wine, as a debtor achieves in exceptional whole or in partial incorporation of cash loans in Danish kroner, shall be taken into account if the loan has been provided for security as referred to in section 7 (3). paragraph 3, section 19 (3). 4, by an undertaking or a person or a death-estate that operates the nutritional business by financing. However, this shall not apply to the seller ' s sales and acquisitions made by purchaser in respect of immovable property, where the debt is fulfilled or terminated for the period from six months before to 6 months after ; the time of departure and the sale of purchases respectively shall be the first in the period of time for the sale. 2. Act. does not apply to the changeover between spouses, unless the introduction takes place by the transfer of ownership in the context of separation or divorce. 2. Act. does not apply to a person ' s abstention of a property to a company, as referred to in section 1 and 2 or the Fund for the Taxation Act, where the person and his spouse are due to the stockholder, the Staff Regulations, or Agreement has a decisive influence on the company's conduct. Determining influence on account of shareholding shall always be available on the ownership or the right to vote rights, so that more than 50% is owned directly or indirectly. of the share capital or shall be advised over more than 50%. Of the voices.

Paragraph 4. 6) Paragraph 3, 1. a point shall not apply where the inlet is subject to the claim from the creditor. Paragraph 3, 1. and, in addition, shall not apply in the case of inlet which takes place in the context of a live matrimonial takeover of a permanent property in the course of the changeover of a death-estate or on extradition to the spouse, including the person sitting in the unreplaced den. 2. Act. shall apply only if the deceased spouse at the time of the death was the owner of the property. Paragraph 3, 1. a point shall not apply to the incorporation of an abandoned conferment within the meaning of the consent of the coctoon. the Article 96 (5) of the death penalty number. Five, taking over a real estate in connection with the changeover of a death nest. 4. Act. shall apply only if the deceased consented at the time of the death was the owner of the property which has been killed. The time limits laid down in paragraph 1. THREE, TWO. required, in the case of inlet or termination of debt relief, in the case of the time of loading or the time of acquisition in this context at the time of departure or at the time of delivery.

-23. Loss and loss of debt in foreign currency shall be counted as to the extent that the gains or losses are not covered by section 22. 1. Act. However, shall be valid only if net profit or net losses of the net are combined with benefits and losses covered by Section 16, exceeding 1000 kr.

Chapter 4

Debt debt by chord, mv.

§ 24. In debt as a result of forced crunchord or agreement on a total scheme between a debtor and his creditors, the debtor or reduction of the debtor ' s debt (optional chord) is not included in the inventory of the taxable income. This does not, however, apply to the extent that the debt is reduced to a lower amount than the creditor ' s value for the creditor at the time of the debt cancellation unless the debtor is tax-free of the grant granted by the creditor after company tax-31 d. debt reduction shall be equivalent to a total or partial conversion of debt to shares or convertible bonds.

Paragraph 2. Paragraph 1, 1. .. shall apply in the case of debt reindebation as a result of debt relief.

Chapter 5

Loss of profit and loss of debt and debt losses

§ 25. 2) Gains and losses on debts and debts to be taken into account in the calculation of the taxable income shall be taken into account in the income in which the profit or loss is realized (realization principle), cf. however, paragraph 1 2-12, and paragraph 22, paragraph 1. 1, as well as § § 36 and 37.

Paragraph 2. Taxable subject to section 12 may, when the profit and loss of debt securities admitted to trade in a regulated market, may choose to apply the stock principle, cf. Section 33 (4). One, instead of the principle of realisation. The choice is taken together for all the bonds involved in trading in a regulated market. When the inventory principle is selected, this method of termination may only be amended in accordance with the authorization of customs and tax administration.

Paragraph 3. The taxable subject of section 12 may, however, be included in paragraph 12. 8 choose to make a profit and loss in accordance with the principle of application in the case of indebted debts covered by Section 19 (1). 2, section 19 (1). 3, section 19, paragraph. 4, and section 19 (1). 5. The choice shall be taken as a total for debt covered by section 19 (1). 2, section 19 (1). 3, section 19, paragraph. 4, and section 19 (1). When the principle of realisation is chosen, this method of choice may only be amended in accordance with the authorization of customs and tax administration.

Paragraph 4. Taxable subject to section 2 shall apply the storage principle in the calculation of profit and loss of claims. 1. Act. shall not include claims subject to Clause 4 and entitlements acquired as taxable remuneration for goods and other assets and services. 1. and 2. Act. shall not apply to claims covered by paragraph 1. 7. Furthermore, 1. and 2. Act. shall not fall within the scope of paragraph 1. 9 and claims where the taxable set out in paragraph 1 shall be payable. 10-12 have chosen to apply the rules set out in paragraph 1. Nine, finally finding two. Act. non-use for life assurance undertakings.

Paragraph 5. Taxable subject to section 2 may choose to apply the storage principle in the calculation of the benefits and losses of debts not covered by paragraph 2. FOUR, ONE. pkt., paragraph 7 or 7. 9 (12), and in the calculation of profit and loss of debt, which are engaged in trade in a regulated market and in debt in foreign currency which are not available for trade in a regulated market. The choice shall be taken together for claims covered by Section 4, receivable receivable for payment of goods and other assets and services, other debts owed to trade in a regulated market, and debts in foreign debt ; currency which is not available for trade in a regulated market. When the inventory principle is selected, this method of termination may only be amended in accordance with the authorization of customs and tax administration.

Paragraph 6. Taxable subject to section 2 may notwithstanding paragraph 2. 5 and 8 choose to make a profit and loss in accordance with the principle of application in the case of indebted debts covered by section 7 (3). Paragraph 7 (1) and section 7 (2). 2. The selection shall be taken in total for debt which is subject to section 7 (2). Paragraph 7 (1) and section 7 (2). 2. When the principle of realisation is chosen, this method of choice may only be amended in accordance with the authorisation of customs and tax administration.

Paragraph 7. Realbanking institutions which are subject to the financial activities, the Credits ' Association of municipalities and regions of Denmark and the regions covered by the law of a shipboard financial institution shall apply the storage principle for all claims and debts, cf. however, paragraph 1 9. Furthermore, companies must, as well as one of the groups, have a group connection with one of the groups. Act. institutes mentioned, cf. Act on financial activities Section 5 (5), 1, no. 7 apply the storage principle for all debts and debts. Institutions engaged in business through the same company, etc., shall be considered in relation to the Act of Article 5 (5). 1, no. 7 to constitute one institute.

Paragraph 8. The customs and tax administration may allow another method of handling to be used, cf. however, paragraph 1 Four and seven. Where such authorisation is granted, it may be amended only in accordance with the authorisation of customs and tax administration.

Niner. 9. Financial institutions, real credit institutions which are subject to the law of financial activities, the Credits ' Association of municipalities and regions of Denmark and the regions covered by the law of a shipboard financial institution shall be required by the decision-making process to be discharged by the financial institution ; taxable income deduct amounts due to the expiry of the income of the income and to the loss of guarantees, etc., in accordance with the relevant accounting law. However, in the case of such branches of foreign credit institutions belonging to a country within the EU/EEA, the amount shall be discharged in accordance with the accounting rules applicable to the supervision of a corresponding credit institution for the supervision of the Financial supervision of the Financial Regulation. However, depreciation and depositing amounts may only be deductible to the extent that they relate to losses deductible from the general rules of the tax legislation. In the calculation of the taxable income, the deductible depreciation and the amount referred to in the payment shall be deductible, cf. 1. Prectangle, for the previous income.

Paragraph 10. Instead of taking account of the loss of loans and guarantees, etc., in the calculation of the taxable income in accordance with the rules laid down in paragraph 1. Parages 1 and 4 to 6 may be able to finance companies which meet the conditions laid down in paragraph 1 12, choose once and for all to apply the rules laid down in paragraph 1. 9 for all the loans and guarantees, etc. relating to the activities referred to in point (a) of paragraph 1. 12, no. 2. Notice of application of the rules laid down in paragraph 1. 9 shall be submitted to customs and tax administration no later than 1. The first time in which the rules are to be applied for the first time, since the communication must be attached by a certified state auditor, which is to be subject to the condition laid down in paragraph 1. 12, no. Two is fulfilled. Overdue the deadline in 3. pkton, the rules laid down in paragraph 1. The first is to be used in the calculation of the taxable income from and with the following revenue.

Paragraph 11. If a company after the company has chosen to apply the rules laid down in paragraph 1. 9 shall no longer satisfy the conditions laid down in paragraph 1. The rules referred to in paragraph 1 shall be taken into dismay. Nine once and for all. With regard to the condition referred to in paragraph 1, 12, no. In the case of one continuous period of maximum three years, a non-compliance means that access to the rules referred to in paragraph 1 shall not apply to a maximum period of three years. 9 lapses. The customs and tax administration may allow a company to apply the rules laid down in paragraph 1. 9 after the end of the period specified in 2. coaches, even though the condition laid down in paragraph 1. 12, no. 2 remain unfulfilled. Authorisation may be made time limited.

Nock. 12. Application of the rules laid down in paragraph 1. 10 is conditional on

1) the company is an equity or anpartcompany or a domestic branch of a foreign finance company belonging to a country in the EU/EEA ;

2) the company as a principal shall acquire a vested interest or exercise one or more of the activities referred to in point (a to c) in the following list :

a) Lending business.

b) Financial leasing.

c) Paying distribution.

d) Issue and administration of payment funds (credit cards, travellers ' cheques, bank bills).

(e) Guarantees and guarantees.

(f) Transactions for own or Customer's behalf related to

1) cash-arcing instruments (cheques, bills, deposit certificates etc.),

2) the currency market,

3) financial futures and options ;

4) currency and interest instruments ; and

5) securities.

g) Conspiracy on the emission of securities and services in connection with this.

(h) Consulting to companies related to the capital structure, industry strategy, related issues and advice, as well as services relating to the association and the acquisition of undertakings.

i) Pengemediation (money broking).

j) Portfolio Management and Consulting.

c) Storage and management of securities.

I) Credit information.

m) Codetency.

3) the company uses the calendar year as financial year and

4) The company in the drawing up of the annual report shall apply the rules laid down in Title V of the annual accounting officer and the annual report shall be reviewed by a replacement auditor.

SECTION 26. Loss or loss of claims shall be made up as the difference between the sum of purchase and the sum of the sum. Acquisition sum shall be used to use the exchange rate at the time of acquisition, unless the taxable amount is reimbursable to have the claim for a higher amount.

Paragraph 2. In the case of debt securities registered in a securities market, the average purchase price for all debt securities is used.

Paragraph 3. Where a taxable owner claims in foreign currency issued on identical terms and conditions of the same issuer and acquired at different times, the average acquisition sum shall be used for all debts. The same applies to debts in foreign currency.

Paragraph 4. The amount of profit or loss of debt shall be made as the difference between the debt value and the value of the release and the value of the release or release. If the wrapping is made through payments, a large proportion of which corresponds to the ratio between the sum of the deposit of the purchase of the purchase of the purchase of the purchase of the deposits and on the other side of the sum of deposits.

Paragraph 5. Where the debt or debt has been acquired or acquired prior to the withdrawal of the taxman, the rules in section 36 on the purchase order and the sum of the purchase shall apply. In the case of cessation of tax duty or tax base in this country, the rules in section 37 shall apply in respect of the profit and loss of debt and debt in accordance with paragraph 1. 1-4.

§ 26 A. Deficiency or has the taxable financial year in foreign currency, cf. Tax Control Act, section 3 C (3). 3-14, find paragraph. 2 and 3 use.

Paragraph 2. The non-deductible loss, cf. Section 4 (4). 1, and § 16, 3. -5. on the basis of the original acquisition sum, the sum of the sum of the sum to the exchange rate shall be calculated at the time of the amount of the claim. The loss that is then made up is converted at the exchange rate at the time of the year, cf. Tax Control Act, section 3 C (3). 8, 9, 11 and 13, for each shift in the tax accounting currency of the claim to the claim.

Paragraph 3. By inventories in section 26 (2), 4, in the non-payment of the non-payment, cf. Section 7 (2). 2, and section 19 (1). The value of the debt in Danish crowns shall be used in the Danish Kroner's value in Danish crowns, at the time of release, converting to the exchange rate at the time of acceptance. The loss that is then made up is converted at the exchange rate at the time of the year, cf. Tax Control Act, section 3 C (3). 8, 9, 11 and 13, for each shift in the tax accounting currency from the claim of the debt to the release.

§ 27. Real-credit institutions which are subject to the financial activities, the Credits Association of Communes and Regions in Denmark and the limited liability companies, which are subject to the law of a ship ' s financial institution, shall have to value credits that are part of the Foundation ' s institutions ; lending, to the amount to which the claim can be fulfilled. However, in the case of converterable loans, the valuation must take place without taking into account the fact that the debtor can always be free to the intake of debt.

Paragraph 2. In the case of refinancing or whole or partial intake of claims referred to in paragraph 1, 1 the part of the institution ' s debt which corresponds to the introduction or refinancing shall be valued at the end of the income of the income of the debt in the case of the debt in debt, respectively, in the case of cancellation of the debt in the case of the debt in the case of cancellation.

Paragraph 3. Paragy1 and 2 shall apply mutatis muc; as regards the lending of safety as referred to in section 7 (2) ; paragraph 3, section 19 (3). 4, provided by other undertakings other than those referred to in paragraph 1. 1, or a person or a death-estate that operates the nutritional business by financing if the company, the person or estate has chosen to reap the benefits and losses of debts and debt according to the storage principle.

§ 28. 2) (The case).

Chapter 6

Financial Contracts

§ 29. Taxable subject to section 2, cf. Section 9, or § 12, shall include winnings and losses in terms of termination contracts and agreements on meat preparations and sales corrects in the calculation of the income of the taxable income. Gains and losses shall be taken into account in accordance with the rules laid down in this chapter and in Chapter 7.

Paragraph 2. Terminators do not include agreements where the time of execution is later than the appointment date when the settlement takes place within the time limit laid down in the area, which is considered to be the usual.

Paragraph 3. This chapter and Chapter 7 shall also apply to the gains and losses of claims which are not covered by sections 4 and 5, the amount of which is regulated in whole or in part in relation to the development of securities, goods and other assets and other assets, and so on, where only ; the development is of a nature which can be put into account in a financial contract, cf. however, section 10. This Chapter and Chapter 7 shall not, however, apply where any benefit to persons is subject to section 16 or the claim only in relation to the development of the Statistics Denmark ' s statistics calculated consumer price index or net price index. This Chapter and Chapter 7 shall not apply where the claim is only adjusted in proportion to the development of equivalent official consumer price index or net price indices within the European Union or its Member States. This chapter and Chapter 7 shall always apply to debts which may well fulfil the conditions laid down in 2. and 3. Act. in the case of not being covered, but which, in addition to the development of another basis, is regulated in whole or in part, in accordance with. 1. Act. and for claims which are regulated on the basis of currency and price index as referred to in 2. and 3. a pkton that does not relate to the same area. Examination in foreign currency shall be treated as equivalent to that of the currency concerned. The price index in a country that participates in the euro and the euro is assumed to be the same area.

-$30. 4) 7) Section 29 is not applied to

1) contracts relating to immovable property, unless the term of the contract may exceed 12 months and the parties to the parties are persons as mentioned in Section 22 of the penalty slots ;

2) the drawing-up of shares of shares covered by the tax law of the shares in the area of the stock market ;

3) the curriment of admission, refinancing, interest-rate adjustment or the collection of loans, as referred to in Article 7 (3). paragraph 3, section 19 (3). 4, provided by a company or by a person or a death-estate undertaking the financing of the business of financing ;

4) converters associated with bonds, mortgages, debt notes and other money claims ;

5) contracts for the sale and sale of shares,

6) contracts for the purchase and sale of securities when the term of the currency contract corresponds to the usual deviation time of the trade in securities to which the currency contract relates ;

7) usual agreements on the supply of goods and other assets and services for personal use or for the purposes of the establishment or the product of their own company, as well as currency contracts concluded in this context when contracts are not ; engaged in trade in a regulated market, and

8) agreements relating to the whole or partial abstention of a business and the share of a business.

Paragraph 2. Paragraph 1, no. 3, not applicable to mortgage credit institutions and other credit institutions, if the contract is a part of the institution of the institution in question, by financing.

Paragraph 3. That is a condition in paragraph 1. 1, no. 3, 5, 6 and 8, that the contract or agreement can be fulfilled only by delivery. It is also for each of the parties a condition that the contract or agreement does not be abandoned. The rules of 1. and 2. Act. does not apply to refrigeration preparations for shares covered by Section 7 H or Equation Act section 28. In the case of training in the course of the interest rate adjustment, paragraph shall be subject to paragraph 5. 1, no. 3, notwithstanding 1. and 2. points, contracts and loans for loans, as mentioned in section 7 (2) ; paragraph 3, section 19 (3). 4, provided by a company or by a person or a death-estate undertaking, in the case of the transfer of real estate, by means of a new debtor, in accordance with the conditions laid down in section 22 (2) ; THREE, TWO, FOUR. or shall be terminated in cases referred to in section 22 (3). 4.

Paragraph 4. Notwithstanding the rules of paragraph 1 1, no. However, 5, 6 and 7 shall apply where there is any contracted contract or business. Where there is a contracted contract or business in relation to refrigerator preparations covered by Section 7 H or Equation Law, section 28, however, Section 29 shall apply only to the contracted contracts or business that are not covered by Section 7 H or Equation Act, section 28. Inbound contracts or shops shall also be considered to be contracted contracts or transactions concluded by the spouse or of a congloment company, as set out in the taxable man. Section 4 (4). 2, and counterpart contracts or business concluded by a company, in which the taxable person is a principal shareholder, cf. the section 4 of the asset tax law, section 4, or vice versa.

Paragraph 5. Notwithstanding the rules of paragraph 1 1, no. 7, however, Section 29 shall apply to taxable persons who are susteners for the purchase and sale of claims and financial contracts or operating nutritional activities by financing.

Paragraph 6. Contracts which, in accordance with paragraph 1, 1-5 shall not be subject to section 29, be treated in accordance with the general rules of the tax law.

§ 31. 2) Taxable subject to section 2, cf. Section 9 may deduate loss of contracts which contain a right or a duty to affirm shares to the extent to which it is stated in paragraph 1. 2-4. 1. Act. shall include only contracts that contain the right or the obligation to disclose shares in companies in which the taxable or group-related companies are involved, cf. Section 4 (4). 2, owns shares included in the definitions of section 4 A and 4 B of the shares of shares of shares of shares of the shares of shares of the shares of shares of the shares of shares of the shares of shares of the shares of the shares of the shares of the shares of the shares of shares of the shares of the shares of the shares of the shares of the shares of the shares 1. Act. does not, however, apply to companies which are subject to section 17 of the asset tax on the stock market. 1. Act. shall also not apply to life insurance undertakings covered by the Danish company ' s corporate tax on Article 13 (3). 3-8.

Paragraph 2. Loss of a contract as referred to in paragraph 1. ONE, ONE. deductict, may deduct that the loss does not exceed prior income tax and net gains in the contract, in which no losses have been deducted from other contracts as referred to in paragraph 1. 1, however, not a previous income from 2002.

Paragraph 3. Additional losses which cannot be dedudiable in accordance with paragraph 1. 2, may deduction in the income of the income year and the net gains of the following income in all contracts covered by section 29, which contains a right or a duty to refuse or acquire shares. Deduction for losses can only be provided to a future income if it cannot be sped out in tax-taxable net gain in a previous income.

Paragraph 4. 2) Paragraph 1-3 shall apply to similar contracts, which are based on :

1) A stock index in which shares are in companies in which the issuer or transferee or companies which are affiliated with issuers or acquires in accordance with the issuer ' s. Section 4 (4). 2, owns shares covered by the definitions in the section 4 A and 4 B of the Asset Taxation Code.

2) A stock index in which shares are part of the company that is issuer or acquires of the contract.

§ 31A. 2) Taxable subject to section 2, cf. Section 9, which has chosen a reality tax on portfolio management, cf. in paragraph 9 of the asset tax system, may deduction loss of contracts that contain the right or the obligation to balance shares that are not available for trade in a regulated market or in a multilateral trading facility to the extent that it is stated in paragraph 1. 2-4.

Paragraph 2. Loss of a contract as referred to in paragraph 1. 1 may be deducted to the extent that the loss does not exceed the income of the previous income year of the income of the non-deducted net gains in the contract, in which no losses have been deducted from other contracts referred to in paragraph 1. 1, however, not a previous income from 2002. Loss that cannot be dedudiable after 1. a point, deducted from the net profits of the income year of all contracts covered by Section 29, which contains a right or a duty to depart or acquire shares, and then in the net profits of the income year on the subject of implementation tax, in accordance with the year, the net profits of the income year shall be deducted from the income tax of the income year. Article 9 (4) of the stock-tax system. 1. Loss of the income in question shall be lost in accordance with the provisions of Section 9 and 43 (3) of the Asset Taxation Code. 3 shall be offset before losses after 2. Act.

Paragraph 3. Loss not deduable from paragraph 1. 2, in the net profits of the following income years, the net winnings of all contracts covered by section 29, which contain the right or the obligation to depart or acquire shares, and then in the net profits of the following income, in the following year, portfolios, cf. Article 9 (4) of the stock-tax system. 1. Unused losses in accordance with section 9 and section 43 (4) of the asset ' s liability. 3, offset before loss after 1. Act. Deduction for losses can only be provided to a future income if it cannot be sped out in tax-taxable net gain in a previous income.

Paragraph 4. Paragraph 1-3 shall not apply to contracts covered by Section 31.

§ 32. 7) Taxable subject to section 12 may deduculent loss of contracts to the extent indicated in paragraph 1. Two and three. 1. Act. shall not, however, apply to contracts which contain the right or the obligation to refuse or acquire shares when the taxable person is covered by the 17, and the loss of contracts linked to commercial activities. Paragraph 4 shall apply to any loss of property contracts.

Paragraph 2. Loss of a contract as referred to in paragraph 1. ONE, ONE. in the case of deductices, deducted from the loss not exceeding the income taxable net profits from the preceding income, however, not a previous income from 2002.

Paragraph 3. Additional losses which cannot be dedudiable in accordance with paragraph 1. 2, may be deduciedfrom the income of the income year and the net profits of the following income year on contracts. Deduction for losses can only be provided to a future income if it cannot be sped out in tax-taxable net gain in a previous income. Loss not deduable from paragraph 1. 2 and cannot be deducieable from the net gains of the income year after 1. PC may be transferred to deduction in any concurrent net gains in the income year of contracts. However, it is a condition that the spouses are concolively at the end of the income year, cf. the section 4 of the source tax code. The loss may also be transferable within each of the following income to deduct in the second conjugation of net gains on contracts whose loss cannot be deducted from the net profits of the taxable contract on contracts in that income.

Paragraph 4. 7) Paraglics 2 and 3 shall apply to losses on fixed property contracts, but the losses may be deducesolely from profits on fixed property contracts. Additional losses that have not been deducted shall be deducted from the bonding sum of the seller ' s purchase of the purchase price of the fixed property to which the agreement relates. Loss cannot be produced if it has been dropped after 2. Act.

Loss of profit and loss of contracts

§ 33. Winning or loss of a contract shall be the difference between the value of the contract at the end of the income year and the value of the beginning of the income year (storage principle). Where the contract has been purchased in the income year, the benefit or loss shall be made as the difference between the expiry date of the income year and the purchase price of the contract. If the contract is obtained prior to the entry of the tax obligation, the rules of the corporation tax law, the tax and tax law on the time of purchase and the purchase of purchase shall be applied, cf. § 36. If the contract is realised in the income year, the benefits or losses shall be made as the difference between the signing of the contract and the value of the contract at the beginning of the income year. If the contract is acquired and implemented in the same income, gain or loss as the difference between the cost of the abstention and the sum of the acquisition. If the contract is provided, the transferred asset or the passive of the profession shall be deemed to have been delivered on the date of departure and to the market value of the rejection date.

Paragraph 2. The customs and tax administration may, in exceptional cases, allow the benefits and losses to be taken into account in accordance with the principle of application, cf. § 25, paragraph. 1. It is a condition of this derogation that the contract in question shall be entered into as part of the company ' s primary operation in order to ensure deliveries to or from the undertaking and that taxation under paragraph 1 shall be taken. 1 will be of major economic downside to the establishment.

Chapter 7

Other provisions

§ 34. Acquisitions and abstention of a claim or a contract at present, inheritance or advances shall be placed on the market in such a way as to buy sales respectively. In such cases, the amount of the acquisition or withdrawal shall be deemed to be the amount due in the calculation of the duties, the charge or the income tax of the acquiring. If this has not been a tax or income taxable, the amount of the claim or withdrawal of income shall be considered to be the commercial value of the claim or contract at the time of transfer. The rules of 1. 3. Act. shall not apply to the extent obtained by the transferee in the transferor ' s fiscal position by the transferee ' s tax position.

Paragraph 2. In the case of an evissoring cumulative investment association, cf. corporate tax havens in section 1 (1). 1, no. 5 a, an investment firm, cf. the section 19 of the asset tax on the part 19 or an evidence-issuing, subject to the execution of an investment association, cf. Section 16 C of the body of the body, altering the tax status so that Members are taxed as participants in a stakeholder, without the association or the company, debts and debts and financial contracts for devoid of departure and then acquired again ; at the time of modification. They shall be deemed to have been procured and acquired for the commercial value at that time.

Paragraph 3. For the members of an investment organization that is taxed as participants in a stakeholder, and which is then transferred to taxation as members of an evidence-eating accumulative investment association referred to in the section 1 (1) of the company tax havens. 1, no. 5 a, or of an investment firm referred to in section 19 of the Asset Taxation Act, will be treated as a transfer to the commercial value at that time. For the association, the transition is treated as a acquisition.

Paragraph 4. In the case of taxable persons, who are taxed as participants in a stakeholder party, and which is transferred to taxation as members of a performance-winning investment association or an account-leading investment association referred to in section 1 (1) of the company tax havens. 1, no. 6, the transition shall not be considered to be the abstention of the assets and liabilities of the stakeholder. For the investment association, assets and liabilities are considered to be acquired on the original acquisition time and to the original purchase price.

$35. Deposits of a claim or a contract in a retirement fund in a retirement party, in a retirement scheme, in a retirement scheme or in a child savings scheme covered by the pension tax law, and the deposits of a claim or a contract in a housing savings scheme covered by the law on housing savings shall be placed on the side of the housing savings. The value of the deposit shall be regarded as the value of the time of entry. The enclamation of a claim, or a contract from a savings income in retirement, from a savings income in retirement or a retirement scheme, from a children's savings scheme or a housing savings scheme as mentioned in 1. Act. Aside with acquisition. Acquisition sum is the value at the time of loading.

§ 36. A debt or debt, cf. however, paragraph 1 2, as well as a contract being covered by a tax obligation in this country and which is not already covered by the tax duty in this country, shall be deemed to have been acquired or set at the time of the date of the relocation of the trade in the country of the trade ; cf. corporate tax havens, section 4 A and source tax tents section 9. When a company, etc. or a person, in accordance with the provisions of a double-tax agreement concluded between Denmark and a foreign state, the Faroe Islands or Greenland, become resident in Denmark shall be treated as such by the use of the rule in 1. Act. with the entry into the country of taxation in this country.

Paragraph 2. In the event of the withdrawal of the tax, debt shall be deemed to have been set on the terms and conditions referred to in section 22 (3). 1, for the diocese or the upper hand, at the time of withdrawal of the taxman. In such cases, the taxable reward shall be paid in the event of a withdrawal of the taxable amount between the debt of the debt at the time of the withdrawal of the debt and the amount of the debtor.

§ 37. 2) Loss and loss of debts and debts and contracts covered by the rules laid down in this Act shall be deemed to be implemented if the profit or loss relates to a claim, debt or contract covered by tax duty in this country, and this tax is discontinued ; for the second reason than the death of the taxable man. When, in accordance with the provisions of a double-tax agreement concluded between Denmark and a foreign state, the Faroe Islands or Greenland are indigenous to the outside of Denmark, this shall be placed on the basis of the rule in 1. Act. with an end to the tax duty.

Paragraph 2. Gains and losses deemed to have been fulfilled in accordance with paragraph 1. However, the value of the entry shall be replaced by the rules of section 25 to 26 A and 32-34, however : Where the taxable person uses the storage principle and the value at the end of the income in which the tax is terminated, lower than the value at the time of the tax-duty termination or the claim, the debt or the contract shall be terminated or fulfilled after in the case of tax obligations, but before the end of the income where the taxis ceased to be an amount lower than the value at the time of the tax duty, the value of the income year shall enter the end of the income year, respectively, in the case of the income of the income of the year, respectively ; the place of the value of the realisation (Tax Commitment) at the time of the statement of the inventory ; the benefits and losses of paragraph 1. 1. In the case of meat preparations for shares covered by Section 30 (3). 1, no. The taxable benefit may be paid in accordance with paragraph 5 (5). 1, cf. paragraph 9, as the difference between the utilization rate and the rate of the stock exchange rate concerned at the time of the tax-duty termination, rather than after the rule in 1. Act.

Paragraph 3. The rules of paragraph 1. 1 shall apply only to persons who have been taxable in accordance with the same section 1 or 2 of the source tax at one or more periods of not less than seven years in the last 10 years prior to the termination of the tax-charged period. The rules of paragraph 1. However, 1 shall also apply where the claim or contract has been acquired from the spouse of the taxable man and this satisfies the conditions laid down in 1. Act. The rules of paragraph 1. Paragraph 1 shall also apply to taxable persons who have entered the transferable ' s tax post by the source of the source tax on entry 33 ° C.

Paragraph 4. Persons may, by the rules of the source tax-above section 73 E, be able to obtain payment of taxes calculated in accordance with paragraph 1. 1, provided that the profit or loss of the relocation etcetera shall be made in accordance with the principle of application.

Paragraph 5. The death of debts, indebtees and contracts or the death of the taxman shall be made aware of the death of the taxman after the duty of paragraph 1. 1, the taxable person may choose for these claims and so on to make the profit or loss on the basis of the amount of either the abstention or the ingrate, respectively, at this point in time. The Addressing for Calculation after 1. Act. depends on the achievement of the benefits or losses of fraction and so on in accordance with the principle of application. In addition, access to recalculation is after 1. Act. conditional on the absence of a tax on customs and tax administration on the absence of relocations and so on and the subsequent abstentions.

Paragraph 6. Tax paid to foreign state, to the Faroes or Greenland of profit by abstention or in-ferment, may be deducted from the calculated tax in accordance with paragraph 1. Paragraph 1 or paragraph 1. 5 to the extent that the paid tax relates to profits that have been taxed in this country. However, the deducted amount may not be more than an amount equal to the Danish tax. However, if a double taxation agreement has been concluded with a foreign state, with the Faroe Islands or with Greenland, there is no deduction for a higher tax rate than that which this State, the Faroe Islands or Greenland has an unconditional claim on the basis of The agreement. However, where taxation is subject to tax obligations for debts, debts or contracts which have been subject to tax obligations after the source tax of the source tax, no deduction shall be given to the tax paid in the State in which the person is based.

Paragraph 7. For debts, debts and contracts in which the duty to the Member of the Commission shall be subject to a tax obligation. 1, but as new in the case of tax duty in this country, the obligation to pay taxes on debts of debts and so on shall not be exempt, provided that the profit of the relocation etcetera has been established in accordance with the principle of application. In the case of subsequent abstentions or innings, gains or losses shall be made on the basis of the original acquisition sum, as the gains or losses are treated according to the general rules of the law.

Paragraph 8. The tax shall be reduced under paragraph 1. 5 or 6 or the obligation to pay taxes pursuant to paragraph 1 shall be the obligation to pay the taxes. 7, reimbursed for any paid tax, at the request of a rate of interest rate payment of 6%. annually from the time of payment. The interest rate allowance shall not be included in the inventory of the income of the taxable income.

Niner. 9. The rules of paragraph 1. 1-8, cf. Article 29 shall apply mutatis muth to contracts for the sale and sale of shares, regardless of whether the agreements in question are covered by Section 30 (3). 1, no. 5, or otherwise, be treated according to the general rules of the tax legislation, cf. ~ 30 (5)) 6. Dog finds one. Act. shall not apply to refrigeration preparations for shares covered by Section 28 (3) of the body of the body. 4 or 5.

Paragraph 10. The rules of the source tax code section of section 26 A (3). 2, and Section 26 B shall not apply to the transfer of claims and contracts covered by paragraph 1. Paragraph 1 and contracts shall be subject to paragraph 1 9 between spouses, which, according to the rules of the section 4 of the source treasury, are considered to be alive if one of the spouses is taxed in a foreign state, the Faroe Islands or Greenland.

§ 38. 4) The minimum number shall be fixed for the mid-year January and July of July, cf. however, paragraph 1 2. The minimum term for the following six-month period shall be calculated on the basis of a simple average, with two decimal places by one of the A/S of the Copenhagen Foundation for the daily calculations of the effective bond interest for the last 20 stock days prior to 15. December and 15. June. The effective bond interest is to be done with two decimals for fixed-rate chronic bearer bonds in open series recorded for the trade in the A/S of the City of Copenhagen, with the exception of convertable bonds, where the rate is above pari, as well as index-regulated bonds. The minimum shall be the after 2. Act. calculated average interest multiplied by 7/8 and net total for the nearest whole number of percentage points. The minimum shall be published at the latest on the day of the fifth day in advance of the period in which the minimum terminals are to be applied.

Paragraph 2. Is the effective bond interest rate, cf. paragraph ONE, THREE. pkt., in 10 consecutor exchange days from the period from 1. January 1, respectively. July and until the beginning of an ordinary calculation period in accordance with paragraph 1. 1, more than 2 percentage points higher or more than 1 percentage points lower than the average of the neck or the rest of the half-year minimum, the minimum number of the half-year minimum shall be calculated in accordance with paragraph 1. ONE, FOUR. pkton, on the basis of a simple average of the effective bond interest rate in these 10 stock exchanges, instead of the average interest rate in accordance with paragraph 1. ONE, TWO. Act. The minimum calculated minimum rate is valid for the period from the 10. Day after the last of the said 10 stock exchanges. Increase the minimum number of 1. and 2. Act. shall take the earliest action of the 20. exchange day after the prior modification of the minimum terminating. However, this increase does not take place if the remaining period is less than 20 days of stock exchange.

Paragraph 3. 2) The minimum wage is two and a half percent. for index-regulated bonds issued by mortgage institutions which are subject to the law of financial activities, the Credits Credits and regions of Denmark, the Kingdom of Denmark ' Fisheries Bank and the Finance Institute for Industry, and This applies also to claims issued by financial institutions. 1. and 2. Act. however, only debt securities and claims which are fully adjusted in accordance with the development of the Statistics Denmark ' s statistics calculated the price index or the net price index. For the purposes of paragraph 14 (1). TWO, THREE. pkt., be disregarded from the forsaged adjustment after the said index. 1. Act. Furthermore, debt securities issued by Denmark ' s Shipboard Fund for the financing of ships when written agreement on the building of a ship has been concluded by 31 December. December 1993 with an agreed delivery date not later than 31. December 1996.

§ 39. (The case).

Chapter 8

Entry into force and transitional provisions

§ 40. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. sections 1-28 and § § 34 to 38 have effect from and with income year 1998, cf. However, sections 41 and 42.

Paragraph 3. section 29-33 and section 39 shall take effect from 1. January 1997, cf. However, section 43.

Paragraph 4. In the law on fiscal treatment of profit and loss of debts, debts and financial contracts (the exchange rate law), cf. Law Order no. 660 of 4. July 1996, as amended by Section 12 of Law No 1219 of 27. In December 1996 and section 22 of the Act 1223 of 27. in December 1996, section 1-8 B and § § 9-12 shall be repealed with effect from the 1998 income year and sections 8 C 8 G, with effect from 1. January 1997.

§ 41. 5) Section 4 has effect on claims acquired by the 29. May 1991, or later. For companies, etc., that did not meet the condition in § 2, 2. pkton, as drawn up by law-order no. 627 of 29. September 1987, as amended by law no. 255 of 25. April 1990 and Law No 386 of 13. June 1990, that is, in the form of non-nutritionable companies, etc., the determination shall, however, take effect on the losses of debts and gains on debts made on the 27. In the case of debts and debts in Danish kroner, which are not acquired as a taxable fee for goods and other assets and services, in the case of debts and debts in Danish kroner.

Paragraph 2. The definition of group-connected companies that come from paragraph 4 (4). 2, no. 1 and 3 shall have effect on claims acquired by the 19. In February 1992 or later.

Paragraph 3. Section 4 (4). 3, moreover, includes claims which are acquired in relation to the commercial operation of the establishment, provided that the claim is acquired prior to the 13. March 1997.

Paragraph 4. Section 4 (4). 4, shall have effects on the losses of interest claims which are made after the 16th. June 1995.

Paragraph 5. Section 5 shall have an effect on losses related to the period after 30. November 1994.

Paragraph 6. For companies, etc., that did not meet the condition in § 2, 2. pkton, as drawn up by law-order no. 627 of 29. September 1987, as amended by law no. 255 of 25. April 1990 and Law No 386 of 13. June 1990, that is, non-nutrition-taxable companies, etc., includes sections 6 and section 7 (4). One, not a profit and loss of debt in Danish kroner, which is the richdiocese before the 27th. December 1990. The exchange of debt shall not be regarded as the foundation of new debts. For companies, etc., which were covered by Section 4 of the body of the body, but which did not satisfy the condition in § 2, 2. pkton, as written by law no. 532 of 13. In December 1985, section 7, paragraph 7. 1, however, the gains and losses of loans taken before the 1. January 1986.

Paragraph 7. Section 7 (2). 2, comprises foreign currency debt, which has been set before the 27th. In December 1990, with the exception of debt in foreign currency, by companies, etc. that did not meet the condition in sections 2, 2. pkton, as drawn up by law-order no. 627 of 29. September 1987, as amended by law no. 255 of 25. April 1990 and Law No 386 of 13. June 1990, that is, non-nutritionable companies, etc. Debitor-shift duties shall not be regarded as the foundation of new debts. For companies, etc., which were covered by Section 4 of the body of the body, but which did not satisfy the condition in § 2, 2. pkton, as written by law no. 532 of 13. In December 1985, section 7, paragraph 7. 2, however, the gains and losses of loans in foreign currencies entered before the 1. January 1986.

Paragraph 8. Section 7 (2). 2, which includes debt in Danish kroner, regardless of whether the debt has been set by the debtor or taken over by the debtor at a debtor switch. For companies, etc., that did not meet the condition in § 2, 2. pkton, as drawn up by law-order no. 627 of 29. September 1987, as amended by law no. 255 of 25. April 1990 and Law No 386 of 13. June 1990, that is, non-nutrition-taxable companies, etc., have the determination of debt which has been assumed on the 27th. December 1990 or later. For companies, etc., which were covered by Section 4 of the body of the body, but which did not satisfy the condition in § 2, 2. pkton, as written by law no. 532 of 13. In December 1985, section 7, paragraph 7. 2, however, the profit and loss of loans in Danish kroner preoccupied before 1. January 1986. In the case of nutrition-only companies, etc., i.e. companies, etc., which were covered by sections 2, 2. pkton, as drawn up by law-order no. 627 of 29. September 1987, as amended by law no. 255 of 25. April 1990 and Law No 386 of 13. In June 1990, the rule that the loss of deduction also applies in relation to debt has been taken over by debtor change, sole effect for debt in Danish kroner, which has been assumed on the 29th. May 1991, or later.

Niner. 9. In the case of mortgage payments, the rules in section 10 shall apply to loans and the corresponding bonds, when the loan is based on debt securities bonds that are closed at the latest by the end of 1999. In the case of limited liability companies covered by the law of a ship ' s financial institution, the rules in section 10 shall apply to loans and those corresponding to debt securities when the loan has been granted before 1. January 1999. The general credit institutions, etc., and limited liability companies which are subject to the law of a shipbuilding institute, may from the income of the year 1998 or later choose to borrow and the corresponding debt securities covered by Section 10, except for loans covered by section 10 (4). 1, no. 5 instead shall be covered by Section 9. The choice must be taken together for all the loans and bonds under one and with effect from an income. When applying the rules in section 10 to the application of the rules in section 9, the Foundation shall use the curvyvalue of bonds and loans, cf. § 27, pr. 1. January of the first year in which the rules in paragraph 9 shall apply as the value of primo for this first income, in which the changeover must be effective.

Paragraph 10. Selator, etc., which for the income of the year 1998 or later changes from the stock principle in accordance with section 25, must apply the closing value for claims and debts for the last income before the change of the method of manure as respectively ; Acquisition sum for the amount of debt or the commitment of the commitment to the debt in respect of a subsequent assessment of the gains and losses of the debts and debts in question. In the case of a change from the principle of application to the principle of storage, the amount of the amount of the claim shall be the sum of the amount or the commitment of the obligation upon the foundation, however, paragraph 1 14-17, as the primo value for the first income, where the change takes effect.

Paragraph 11. The operators covered by the law of a shipbuilding institute may, whatever the rules laid down in section 25 (2), 4, choose to apply the principle of reality to the loan in foreign currency and the bonds in Danish crowns with a profitable interest which is equal to or higher than the minimum after paragraph 38, cf. Section 14, which has been issued to finance them. The access to the principle of application is conditional on the loan being granted under the State Interest Support Scheme in Danish shipyards on the basis of a contract concluded before 1. In January 1998, and that limited liability companies which are subject to the law of a ship ' s financial institution, apply the principle of implementation of the swapping agreements entered into, cf. § 43, paragraph. 4.

Nock. 12. Selator, etc., which, according to the previous rules, has been granted permission to use a different method of accounting than the principle of profit and loss on debt and debt, retain that permit. 1. Act. does not, however, apply to undertakings, etc. covered by Section 25 (3). 4, or § 28.

Paragraph 13. In the calculation of the taxable gains and losses in income year 1998, on claims referred to in section 28 present at the start of the income year, the value of the claim will take place rather than the value after ~ 28 at the beginning of : in 1998, in the case of debts, where the company has so far applied the principle of application in the balance of tax returns and losses. If the company has not applied the principle of application in the balance of tax returns and losses, the tax value of the company shall be applied at the end of the income year 1997 instead of the value after ~ 28 at the beginning of the income year ; 1998.

Paragraph 14. In the calculation of profit and loss of claims and debts relating to immovable property acquired respectively before the 1998 income year, companies may be taxable according to section 2 (2) of the corporation tax bill. 1 (b), i.e. foreign companies which own property in this country by the application of the rules in section 26 (2). The sum of the value by the commitment shall be 1 and 4 instead of the purchase price, respectively. 31. December 1997. Moreover, with staggered income, the value of the income of the year 1998 can be used to use the value of the income of the year.

Paragraph 15. For the profit and loss of debt in Danish kroner acquired before the 27th. In December 1990, companies may not meet the conditions laid down in sections 2, 2. pkton, as drawn up by law-order no. 627 of 29. September 1987, as amended by law no. 255 of 25. April 1990 and Law No 386 of 13. June 1990, that is, non-nutrition-use companies, etc., in the application of the rules in section 26 (3). The sum of the value per capsule shall be 1 and 4 instead of the purchase price. 31. December 1990. Moreover, with staggered income, the value of the income of the year 1991 can be used as a basis. The choice shall be taken together for all the claims made under one.

Paragraph 16. In the calculation of profit and loss of debts and debts acquired respectively before the income year 1986, companies may, etc., meet the conditions laid down in sections 2, 2. pkton, as written by law no. 532 of 13. In 1985, but not covered by the section 4 of the body of the body, that is to say, certain nutrition-use companies, etc., in the application of the rules in section 26 (3). The value of the value at the beginning of the product shall be 1 and 4 instead of the purchase price, or the value at the beginning of the income, 1986 or the value per. 31. December 1985. Taxable covered by the Fund Taxation Act may in the 1. Act. in the case of the purchase price, the value of the value at the beginning of the income year in 1987 or the value per caption must be the value of the purchase price. 31. December 1986.

Paragraph 17. In the case of profit and loss of debts and debts in foreign currencies acquired in the preceding income year 1986, companies may not be taxable by such gains and losses before the implementation of the law no. 532 of 13. In December 1985, the application of the rules in section 26 (3). The sum of the value at the beginning of the income year 1986 or the value per caption must be 1 and 4 instead of the purchase price, respectively. 31. December 1985. Taxable covered by the Fund Taxation Act may in the 1. Act. in the case of the purchase price, the value of the value at the beginning of the income year in 1987 or the value per caption must be the value of the purchase price. 31. December 1986.

§ 42. Exerts that have been issued before the 2. October 1985 shall be deemed to have been issued with an interest rate equal to or higher than the minimum after paragraph 38, cf. § 14.

Paragraph 2. § 16, 3. and 6. PC, has effect on regression requirements acquired on the basis of bail obligations assumed on the 27th. June 1992 or later.

Paragraph 3. § 16, 4. -6. pkt. shall have effect on claims acquired on 6. April 1994 or later. For bills receivable, it has been acquired on 6. In April 1994 or later, however, only where they are acquired on the basis of bail obligations assumed on the 27th. June 1992 or later.

Paragraph 4. Section 18 shall take effect on losses related to the period after 30. November 1994.

Paragraph 5. Section 19 (1). 2 shall have effect on losses recorded in the income of the year 1998 or later.

Paragraph 6. Section 22 (2). 1, does not include debts that have been set before the 11th. December 1985.

Paragraph 7. Section 22 (2). 2, has effect on indebtees that have been set or taken over 1. February 1995 or later. However, it does not apply to debts that have been set before the 11th. December 1985.

Paragraph 8. Section 22 (2). 3 shall have an effect on cash loans, wholly or partially, of the extraordinary number of 1. January 1996 or later, when the loan is set to 1. In January 1996 or later or the loan has been adopted on 1. of January 1996 or later, except where the loan has been paid to the first debtor of 27. June 1993 or later.

Niner. 9. Persons and fats, which for the income of the year 1998 or later shift from the principle of application to the principle of realisation under Section 25, shall apply the closing value for claims and debts for the last income before the change to the method of fertilisation ; the amount of the purchase price for the debt or the obligation of the commitment to the debt upon a subsequent assessment of the gains and losses on the debts and debts of the debt. In the case of a change from the principle of application to the principle of storage, the amount of the amount of the claim shall be the sum of the amount or the commitment of the obligation upon the foundation, however, paragraph 1 11 to 15, which the value of primo for the first income is where the change takes effect.

Paragraph 10. Persons and death bots, which, according to the previous rules, have been granted permission to use a different method of assent than the principle of realisation and loss of debt and debt, retain that permit.

Paragraph 11. In the calculation of profit and loss of claims and debts relating to immovable property acquired respectively before the 1998 income year, persons and persons of death shall be entitled to the taxable income of the section 2 (2) of the source tax. 1, no. 5, and the death penalty tent of section 1 (1). 3, cf. the section 2 (2) of the source tax. 1, no. 5, by applying the rules in section 26 (3). The sum of the value at the beginning of the income year 1998 or the value per caption must be 1 and 4 instead of the purchase price, respectively. 31. December 1997.

Nock. 12. In the calculation of the benefits of credits acquired by borrowed money, cf. § 15, before the 16th. In June 1992, persons and death bots are not the taxable person, cf. Section 13, in the application of the rules in section 26 (3). 1, instead of the purchase order, use the value of the 161. June 1992. The choice shall be taken together for all the claims made under one. In cases where the correlation between acquisition and lockingestion is not clearly stated in the circumstances of the acquisition, cf. Section 15 (3). However, Section 15, however, shall apply only to claims acquired on 16. June 1992 or later.

Paragraph 13. In the calculation of profit and loss of debts and debts in foreign currencies, acquired respectively prior to the 27th. In the application of the rules in section 26 (2), the person and the death penalty are not related to commercial activities, persons and fatties. The value of the 27th of the value of the 27 shall be 1 and 4 instead of the purchase price, respectively. December 1990. The choice shall be taken together for all claims and obligations under one.

Paragraph 14. In the calculation of profit and loss of claims acquired before the 1986 income year 1986, persons and fats may be subject to section 13, i.e. rearable riders, in the application of the rules in section 26 (3). 1, instead of the purchase price, use the value at the beginning of the income year 1986 or the value per 31. December 1985.

Paragraph 15. In the calculation of profit and loss of debts and debts in foreign currencies acquired prior to the income year 1986 and related to commercial activities, persons and persons of death may be entitled to the application of the rules in section 26 (2). The sum of the value at the beginning of the income year 1986 or the value per caption must be 1 and 4 instead of the purchase price, respectively. 31. December 1985.

§ 43. Section 29 has effect on contracts acquired on 1. July 1991, or later. § 29, paragraph. However, 3 shall not apply to claims in which the first creditor has acquired it after the issuance and this acquisition has taken place before 4. May 2005.

Paragraph 2. In the case of financial contracts covered by Section 8 C, which is drawn up by law-making no. 660 of 4. July 1996, but as with effect from 1. In January 1997, the rules laid down in section 30 shall be made in order to make a profit and loss to a loss. 31. December 1996, the value of the 31. In December 1996, replace the value at the end of the income year. For assets falling within the scope of financial contracts covered by 1. pkt., the value of the asset is the value of the 31. in December 1996 or at the agreed price, if this is higher (acquisition) or lower (abstention), as an acquisition sum, in respect of a subsequent assessment of the profit or loss of the asset in accordance with the general tax law, rules.

Paragraph 3. Loss of financial contracts recorded before 1. In January 1997 and produced for the year 1997 or later, the rules laid down in this Act shall be treated as a basis for the implementation of the year 1997.

Paragraph 4. Taxable, which, according to the current rules, has been granted permission to apply the principle of application instead of the storage principle of profit and loss of contracts, retain this permit. 1. Act. shall not apply to the institutes mentioned in Section 9, as limited liability companies which are subject to the law of a shipboard financial institution may choose to retain the previous authorisation to apply the principle of implementation of the swapping agreements concluded in the Community ; attach to loans in foreign currency and debt securities in Danish crowns with a profitable interest which is equal to or above the minimum after paragraph 38, cf. Section 14, which has been issued to finance them. The access to the principle of application is conditional on the loan being granted under the State Interest Support Scheme in Danish shipyards on the basis of a contract concluded before 1. In January 1998, and that limited liability companies, which are subject to the Law of a Shipping Financial Institute, shall also apply the principle of application to the associated loans and bonds, cf. § 41, paragraph. 11.

Paragraph 5. Taxable, as from 1. In January 1997 or later, from the principle of application to the storage principle, the contract ' s acquisition sum shall be the value of the primo for the initial income, where the change must have effect.

§ 44. The law does not apply to the Faroe Islands and Greenland.

1) This notice contains comments on the entry into force and transitional provisions applicable to laws adopted in the year 2007-2008 and 2008-2009 after publication of the latest legislative notice. 140 of 5. February 2008, as well as changes resulting from section 6 of the Act of Law No. 1534 of 19. December 2007.

2) Insertion of the provision in paragraph 1 (1). 3, the changes in section 25 (3). 1-12, paragraph 31, paragraph 31. Paragraph 37, paragraph. 2 (3). 3, and paragraph 1. 6, and section 38 (3). 3, the drawing up of Article 31 (1). 4, the insertion of section 31 A, and the suspension of section 28 entered into force on 14. June 2009, cf. Section 22 (2). 1 in Law No 525 of 12. June 2009. The changes have taken effect from the income year 2010, cf. section 22 (2) of the amendment. 2. the insertion of new paragraph (1). 3 in Section 1 has effect on payments of claims made on 22. April 2009, or later, cf. section 22 (2) of the amendment. 6. section 22 of the Change Law. 13 to 15 contains the following transitional provisions : Paragraph 13. In the case of a change from the principle of application to the storage principle of the claims covered by the exchange rate applicable, the amount of the amount of the claim shall be the amount of the purchase order, cf. However, the section 41 (1) of the exchange rate shall be provided. 14-17 as the value at the beginning of the 2010 income year. Paragraph 14. For persons and persons of death, as provided for in the wording of the exchange rate of Article 25 (5) of the exchange rate of the exchange rate of the exchange rate. 2, cf. Law Order no. 140 of 5. February 2008, has chosen to apply the storage principle of profit and loss on non-listed debts and debts as a result of exchange rate change but which, after the change in the wording of the exchange rate law, section 25 (4), has changed. 2, cf. this law's section 11, no. 3, do not have access to the storage principle for profit and loss of non-listed claims and debt as a result of exchange rate changes, the decisions taken by the person or the estate of the person or the estate have been subject to the debt, undertaken before the end of the 2009 income year. Persons and the death penalty covered by 1. Act. however, choose instead of applying the principle of application in the balance of profit and loss as a result of exchange rate changes in the non-listed debts and debts in question, provided that the expiry date for the income year 2010 has expired, notify the customs and tax administration to this effect. The elections have taken effect from the year 2010, by 2010, as well as paragraph 42 (5). 9, 1. pkt; shall apply mutatis muctis. Paragraph 15. For companies, etc., which, after the drafting of the exchange rate of Article 25 (5) of the course of the exchange rate of the exchange rate, 2, cf. Law Order no. 140 of 5. February 2008, has chosen to apply the storage principle of profit and loss on non-listed debts as a result of exchange rate change, but in the light of the change in the wording of Article 25 (5) of the exchange rate of the exchange rate. 5, cf. this law's section 11, no. 4, do not have access to the storage principle for profit and loss of non-listed debt as a result of exchange rate changes, shall remain under the truffles of the debt that the company and others have undertaken before the end of the 2009 income year. Selator, etc., covered by 1. Act. however, choose instead of applying the principle of application in the balance of profit and loss as a result of exchange rate changes to the non-listed debt, provided that, before the expiry of the tax deadline for the income of the year 2010, customs duties have been paid ; Tax management notification thereof. The elections shall take effect from the date of income 2010, as well as the section 41 (1) of the exchange rate law. 10, 1. pkt; shall apply mutatis muctis. Of section 11, no. Amendment No 8 in the amending law states that in section 25, paragraph 1. 8 that turns to paragraph 1. 11, shall be amended ' paragraph 1. 6 "for" to " paragraph Nine " places. There are, however, four points. The amendment has been made in four places in this legislative statement, and the amendment of the amendment will be amended as soon as possible.

3) The insertion of new section 4 (4). 3, 2, 3. Act. came into force on the 171. September 2008, cf. Section 7 (2). 1 in Law No 906 of 12. September 2008. The change has effect on losses that are made to the 30. May 2008, or later, cf. section 7 (4) of the amending law. 3.

4) The changes in section 4 (4). 3, section 30 (3). 1, no. 7 and Section 38 (3). 1 entered into force on the 14. June 2009, cf. Section 20 (2). 1 in Law No 462 of 12. June 2009. The changes have effect from 1. January, 2010, cf. section 20 (2) of the amending law. 3.

5) The amendment in paragraph 8 (3). 1 and the repeal of section 41 (1). Eighteen and 19 came into force on the 21st. December 2007, cf. Section 11 (1). 1 in Law No 1534 of 19. December 2007. The changes have taken effect from the income year 2010, cf. section 11 (4) of the amendment. 4.

6) The amendment in paragraph 22, paragraph 1. 4 entered into force on 1. July 2008, cf. Section 11 (1). 1 in Law No 521 of 17. June 2008. The amendment shall apply when a person has died in accordance with the entry into force of the change law, cf. section 11 (4) of the amendment. 2.

7) The drafting of section 30 (3). 1, no. 1, and the insertion of section 32 (3). ONE, THREE. Act. and section 32 (3). 4 entered into force on 10. May 2008, cf. Section 15 (3). 1 in Law No 335 of seven. May 2008. The changes have effect on contracts concluded on 5. December 2007, or later, cf. section 15 (3) of the amendment. 9.