Notice Of Advance Registration And Calculation Of The Withholding Rate For 2010

Original Language Title: Bekendtgørelse om forskudsregistrering og beregning af indeholdelsesprocent for 2010

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=127137

Overview (table of contents) Chapter 1 Advance registration for 2010

Chapter 2 the calculation of the withholding percentage for 2010 The full text of the notice of advance registration and calculation of the withholding rate for 2010

Under section 48, paragraph 4, section 52 (1), (3). paragraph, section 54 and section 55 A of the kildeskatteloven of the basic regulation. lovbekendtgørelse nr. 1086 of 14. November 2005, as amended by Act No. 404 of 8. May 2006, law No. 515 of 7. June 2006, law No. 1336 of 19. December 2008 and Act No. 459 of 12. June 2009 shall be determined:

Chapter 1

Advance registration for the 2010

§ 1. By advance registration for 2010 which is made on the basis of the information on the income in a previous year, applying one of the following 2 percent adjustment, see. However, paragraphs 2 to 5 and § § 2-6:





1) amount of income that is included in the final equation for 2008, be increased by the advance registration for 2010 with 5.5%.

2) Income amount included in the advance registration for 2009 is increased by the advance registration for 2010 with 2.5 per cent.





(2). The entry ' property value ' employed by advance registration for 2010 on the basis of the lowest value of respectively the value of the property, which is employed for that property per 1. January 2001 regulated by 5 per cent, property value per 1. January 2002 or the property value per 1. October 2008. For properties where it is not possible to calculate real estate value cat power-valued record ' property value ' by the advance registration for 2010 to the property value tax, included in the final equation for 2008, or to the property value tax, included in the advance registration for 2009. For foreign property valued entry ' property value ' by the advance registration for 2010 to the property value tax, included in the final equation for 2008, or to the property value tax, included in the advance registration for 2009.

(3). By advance registration for 2010 which is made on the basis of the information on the income in a previous year, applied in the cases referred to in paragraph 4 a of the following 2 percent adjustment, see. However, §§ 2-5, and made no adjustment in accordance with paragraph 1:





1) amount of income that is included in the final equation for 2008, be increased by the advance registration for 2010 with 6.9 per cent.

2) Income amount included in the advance registration for 2009 is increased by the advance registration for 2010 with 3.7 per cent.





(4). Paragraph 3 shall apply to the advance registration for 2010 by





1) taxable payouts after the law on a part-time pension, the law on social services, the Act on active social policy, Act on fleksydelse and law on an active employment efforts.

2) pre-retirement benefits, daily subsistence allowance and transitional benefits in accordance with the law on unemployment insurance,

3) daily subsistence allowance in accordance with the law on sickness and childbirth, and

4) municipal and County municipal civil service pensions and private pensions such as withdrawals from retirement plans with periodic payments, installment and installment savings in pension insurance purposes in pension purposes.





(5). Interest income not be adjusted in accordance with paragraph 1.

§ 2. Social pensions after the lov om social pension are employed by advance registration for 2010 on the basis of information from the register of Pension. No adjustment is made under section 1.

§ 3. Taxable scholarships, which are paid out according to the law on State Education aid, recruited by the advance registration for 2010 on the basis of information provided by SUstyrelsen. No adjustment is made under section 1.

§ 4. Taxable pensions and similar benefits paid by the State's Pension system, employed by advance registration for 2010 on the basis of information from the Danish Agency. No adjustment is made under section 1.

§ 5. Taxable pensions paid by arbejdsmarkedets tillægspension (ATP), recruited by the advance registration for 2010 starting with the pension for the month of september 2009 converted into annual amounts, without prejudice. section 2, paragraph 2, of Decree No. 419 of 21. May 2008. The converted amount be increased not all year, and no adjustment under section 1.

§ 6. Taxable pensions from the Special pension savings scheme employed by advance registration for 2010 on the basis of information from ATP. No adjustment is made under section 1.

Chapter 2

Calculation of the withholding percentage for 2010

§ 7. Withholding percentage on the tax card for 2010 shall be calculated as the sum of the following percentages greater than 0:





the district's lowest tax rate Tax rate 1) (i.e. the sum of municipal tax rate rate, health contribution of 8 per cent, kirkeskatte percentage of members of the people's Church and bottom tax on 3.76 per cent.). Instead of municipal tax rate rate used for limited tax liability rate of the tax corresponding to the municipal tax on income after personal tax Act section 8 c.

2) A percentage calculated as the top marginal tax rate remains at 15 percent after Spanish § 7, calculated without reduction for personal deduction, shared with the personal income plus the calculated the sea freight and not included therein amounts covered by the threshold value of pension taxation Act section 16, paragraph 1, and with the addition of positive net income over base amount, and multiplied by 100.





(2). The percentages referred to in paragraph 1 shall be calculated to two decimal places.

(3). Where, in accordance with the provisions of section 13 of the Decree No. 419 of 21. May 2008 must be increase by withholding percentage withholding percentage shall be increased by a maximum of the number of whole percentage points, which is sufficient to avoid the levying of tax by tax advance ticket (B-tax).

(4). Is it in accordance with paragraph 1-3 calculated withholding percentage greater than 51.5 per cent with the addition of kirkeskatte percentage, recruited the withholding percentage to 51.5 per cent with the addition of kirkeskatte percentage.

(5). Withholding percentage in accordance with paragraphs 1 to 4 shall be increased to the nearest whole percent.

(6). The calculation of the withholding percentage referred to in § 7 happens before the recognition of a possible lønindeholdelses percent.
The Danish Ministry of taxation, the 9. September 2009 Kristian Jensen/Klaus S Jensen