Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=125553
Overview (table of contents) Chapter 1 Transport deduction
Chapter 2 Account on the market after equation section 14 (G), paragraph 6, and Land owners ' investment fund accountability
Chapter 3 final recruitment upon termination of tax liability, etc.
Chapter 4 the effective provisions of The full text of the order on certain ligningslovs rules, etc.
Pursuant to section 9 C, paragraph 5, section 14 (G), (6) and (7) and section 32 (D) of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 176 of 11. March 2009 shall be determined:
§ 1. Deduction in accordance with § 9 equation (C) is subject to the condition that the taxpayer over the tariff and tax administration informs the number of working days and number of promoted kilometers per working day between the usual place of residence and place of work (road transport). Regardless of the taxpayer's choice of means of transport, road transport is calculated on the basis of the normal route while driving.
(2). Under normal conditions of transportation by car travel means the distance to be travelled by car, taking into account:
1) the given geographical circumstances,
2) time and
3) economic fairness.
§ 2. If the taxpayer on account of the circumstances referred to in article 1, paragraph 2, of part of or on the entire stretch between home and workplace may use ferry transport, scheduled air transport or the like, is calculated the universal deduction of this carriage under section 3.
§ 3. The taxpayer can deduct actual expenses for documentation against ferry transport, scheduled air transport or the like.
(2). If the taxpayer for use for additional carriage carrying private means of transport by ferry, etc., can also be deducted for this purpose against the actual expenditure documentation.
(3). Deduction in accordance with paragraphs 1 and 2 may be carried out only to the extent that the daily expense exceeds an amount equal to the cost of 24 km daily carriage calculated according to equation § 9 c. Includes universal deduction also deduction under section 1, it shall be deducted, however, in universal restriction in the first row in this part of the deduction.
Account on the market after equation section 14 (G), paragraph 6, and Land owners ' investment fund accountability
§ 4. Owners of properties covered by the assessment Act section 14 (G), shall keep a separate account of the basic regulation. paragraphs 2 and 3.
(2). On the debit side must be specified:
1) the amount used for the property's rent law maintenance,
2) the amount that is applied to the property's rent law improvement, and
3) the amounts from previous year's rent law improvement costs, as in the tax year is used to reduce excess amount referred to in article 6. equation section 14 (G), (5), 3. point, and the amount that comes to after tax after tax Act section 14 (G), paragraph 5.
(3). On the credit side must appear:
1) the cost of hiring legal maintenance and/or hire legal improvement of the property, which is offset by the annual payment to the account of the Reasons owners ' investment fund for housing regulatory act section 22 (a), and the costs to be incurred by the amount paid from the account in accordance with the housing regulatory act section 22 b or rent section 63 (e),
2) the rent law improvement expenses that cannot be covered by the amount by which to offset the annual deposit to the account of the Reasons owners ' investment fund for housing regulatory act section 22 (a), or of the amount that shall be paid from the account in accordance with the housing regulatory act section 22 b or rent section 63 (e), and
3) the amounts that can be deducted in determining taxable income.
§ 5. A printout of the account referred to in section 4, with movements within the tax year must be submitted to the Customs and tax administration upon request.
§ 6. Owners of properties covered by section 14 (G), shall be assessed to the Land owners ' investment fund abandon CPR-nr. as well as ownership interests, if the property has several owners. The company (rental property) an independent VIEW-nr. or CVR-nr., must be disclosed.
(2). Companies, etc., who are the owners of property subject to assessment section 14 (G), to the Land owners ' investment fund give up VIEW-nr. or CVR-nr.
(3). For companies, etc. and other owners who have neither VIEW-nr., registration No. or CPR-nr., the property administrator's VIEW-nr. or CVR-nr. reported, however, administrators CPR-nr. If administrator does not have VIEW-nr. or CVR-nr.
§ 7. Land owners ' investment fund for each income year give customs and tax administration information on the following matters relating to the amount covered by section 14 (G) equation:
1) actual amount deposited pursuant to section 18 (b) of the Act or regulation of housing rent section 63 (a), as well as allowances pursuant to section 4 of the Act on municipal anvisningsret that has been entered on the property's account pursuant to section 18 (b), relating to the tax year,
2) amounts paid under the housing regulatory act section 22 (b) or section 22 (e) or rent section 63 (e) or section 63 (f) relating to the tax year,
3) maintenance and improvement expenses in the tax year is deducted from the property's deposits to Reasons owners ' investment fund, see. housing regulatory act section 22 (a), and
4) the statutory provision for the property to the Land owners ' investment fund, see. housing regulatory act § 18 (b) and section 63 (a) rent.
(2). Land owners ' investment fund will also provide customs and tax administration information on deposit in an account after the housing regulatory act § 18 (b) or section 63 (a) rental account's termination.
§ 8. Reports submitted pursuant to section 7 shall be provided with the property's number in construction and Housing registry (BBR-nr.) as well as information about the property's cadastral reference number or numbers and address.
(2). Reports submitted pursuant to section 7, shall be accompanied by information about the owner's or administrator's VIEW-nr., registration No. or CPR-nr., see. § 6.
§ 9. Land owners ' investment fund for customs and tax administration should submit the reports for an income year, as referred to in section 7, by 1. September the following year.
(2). Customs and tax administration may establish additional rules concerning the content and form of reports after equation section 14 (G), paragraph 7, including on code selection.
Final recruitment upon termination of tax liability, etc.
§ 10. When a person's tax liability for withholding tax Act section 1 ceases for any other reason than death, that person must submit a tax return no later than the 1. may in the year following the year in which the tax liability shall cease if the person is covered by the rules in tax kontrollovens § 4 (1), (2). point, and otherwise by 1. July in the year following the year in which the tax liability ceases. The tax return must include the taxable income for the income year, which runs from the end of the most recent income year and until the termination of the tax liability.
(2). If a person who is covered by paragraph 1, choose not to happen all year conversion after personal tax Act section 14, paragraph 1, however, in addition to the tax return must be taxable income, referred to in paragraph 1 shall also include the taxable income for the period from the termination of the tax obligation until the expiry of the relevant income year, as if the person concerned was still taxable after withholding tax Act § 1.
(3). Paragraph 1 shall also apply when a person's limited tax liability for withholding tax Act § 2 (1) (8). 4 or 5, shall terminate, unless this tax liability should be replaced by tax liability for withholding tax Act § 1.
(4). Paragraph 1 shall apply also, when a person in accordance with the provisions of a tax treaty will be resident in a foreign State, the Faroe Islands or Greenland.
§ 11. A tax return must be submitted to the Customs and tax administration.
(2). Tax kontrollovens § 5 shall apply mutatis mutandis.
(3). Customs and tax administration shall make the appointment when the tax return is filed, or after the time limit referred to in section 10(1) has expired. Recruitment is carried out both for the income year, referred to in section 10, and any previous income year in which recruitment has not yet been made.
Date of entry into force provisions
§ 12. The notice shall enter into force on the 1. July 2009. At the same time repealed Executive Order No. 962 of 12. October 2005 on certain ligningslovs rules, etc., the Danish Ministry of taxation, the 23. June 2009 Kristian Jensen/Birgitte Christensen
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