Law on the amendment of the pension tax law and the rule of change to different tax havens

(Loft for deposits to installments and related interest rates, suspension of the age limit for the establishment of rate and capital pension schemes and the increase in the age limit for the payment of capital pension schemes, etc.)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the law on the taxation of pension schemes, etc. (pension tax bill), cf. Law Order no. 1120 of 10. This November 2006, as amended, among other things in paragraph 12 of Act 12. 1545 of 20. December 2006, section 1 of law no. 347 of 18. April 2007, section 8 of the law. 516 of 6. June 2007, section 10 of law no. 1235 of 24. October 2007, section 1 of law no. 1534 of 19. In December 2007 and section 2 of the Law No 1339 of 19. In December 2008, and at the latest at paragraph 23 of Law No 1344 of 19. In December 2008, the following changes are made :

1. § 2, nr. 4 (a) ITREAS :

(a) old-age pensions whose payments are life-response and earliest begins at the time when the payoff is reached, cf. Section 74 of the law on unemployment insurance and so on, unless lower the age limit is approved by the Tax Council,

2. I § 2, nr. 4, the following point shall be added to point (a) :

' (b) in the case of an old-age pension whose payments shall be made at least 10 years and the earliest begins at the time when the payoff is reached, cf. Section 74 of the law on unemployment insurance and so on, unless lower the age limit is approved by the Tax Council,

3. I § 2, nr. 4 (c) in accordance with paragraph (d), ' cf. in (d) to : " cf. in (e).

4. I § 5 A, paragraph 1 TWO, ONE. pkt., "65,600 kr." to : " a basic amount of 119.900 kr. (2010-level). "

5. I § 5 A, paragraph 1 TWO, TWO. pkt., in the words ' amount ' shall be replaced by ' the basis of the amount '.

6. I § 8 (3) ONE, ONE. pkt., in section 15 B (1), 5, "to :" § 15 B, paragraph. FOUR, "

7. § 8 (3) 1, no. ONE, TWO, EIGHT. pkt., revoked.

8. I § 8 (3) 1, no. THREE, TWO. pkt., change ' and not less than five years after the policy has been created, cf. however, section 15 B (3). The first five years after the policy has been created, ' and for pension schemes covered by § 15 A, not less than five years after the policy has been created.

9. ~ 10 (1)) 1, no. ONE, TWO. and 3. pkt., revoked.

10. I ~ 10 (1)) 1, no. TWO, FOUR. pkt., change ' later than the first policeday 10 years after insured when the post-wage age ' means : ', later than first policeday, 15 years after insured when the post-wage age '.

11. I ~ 10 (1)) 1, no. THREE, ONE. pkt., ' (10 years) shall be amended ' 10 years after the last-wage age ' shall be replaced by ' 15 years after the income of the successor '.

12. I § 11 A, paragraph 1 ONE, ONE. pkt., in section 15 B (1), 6, "to :" § 15 B, paragraph 1. FIVE, "

13. I § 11 A, paragraph 1 1, no. ONE, ONE. pkt., change " initiated before the account holder reaches the post-wage saletor, cf. Section 74 of the law on unemployment insurance, etc., "to :" created ".

14. § 11 A, paragraph 1 1, no. 2, revoked.

15. I § 11 A, paragraph 1 1, no. THREE, TWO. pkt., is replaced by ' 4. -9. Pct. " To : " 3. -8. Pct. "

16. I § 11 A, paragraph 1 1, no. 5, there will be paragraph 1. 1, no. 4, amended ' and not less than five years after the account has been created, cf. however, section 15 B (3). The first five years after the account has been created, ' and for pension schemes covered by Section 15 A no earlier five years after the account has been created.

17. I § 12, paragraph 1. 1, no. 1, change " initiated before the account holder reaches the post-wage saletor, cf. Section 74 of the law on unemployment insurance, etc., "to :" created ".

18. § 12, paragraph 1. 1, no. ONE, TWO. pkt., revoked.

19. I § 12, paragraph 1. 1, no. THREE, ONE. pkt., change ' 10 years after the account holder reaches the payday ' to : '15 years after the account holder reaches the post-wage age'.

20. § 15 A, paragraph 1 FIVE, TWO. and 3. pkt., is hereby repealed and the following shall be inserted :

" For rateinsurance, section 8, paragraph. 1, no. THREE, ONE. a point, not applicable, and for installments in the retirement party in section 11 A (3). 1, no. FOUR, ONE. PC, not application. `

21. I § 15 A, paragraph 1 SIX, ONE. pkt., "1.372,650 kr." To : " 2,50,900 kr. (2010-level) ".

22. I § 15 A, paragraph 1 SIX, TWO. pkt., "Amount of 1,372,650 kr." to : 'The basis of the figure'.

23. I Section 15 B (3). ONE, ONE. pkt., ' in the past five years after the creation of the policy or account has been created and '.

24. I Section 15 B (3). TWO, THREE. pkt., the words ' and the rules in section 18 (2) ; 3 and 4, "

25. I Section 15 B (3). THREE, ONE. pkt., "935,100 kr." to : " 1,7,500 kr. (2010-level) ".

26. Section 15 B (3). 4, revoked.

27. I Section 15 B (3). FIVE, TWO. pkt., there will be paragraph 1. FOUR, TWO. pkt., and Section 15 B (3). SIX, TWO. pkt., there will be paragraph 1. FIVE, TWO. PC, will change "187 000 kr." To : " 341,700 kr. (2010-level) ".

28. I Section 15 B (3). FIVE, FOUR. pkt., there will be paragraph 1. FOUR, FOUR. pkt., will be changed " Stk. 6, 6, 10. Pct. " to : ' Stk. FIVE, SIX, NINE. Pct. "

29. I Section 15 B (3). SIX, EIGHT. pkt., there will be paragraph 1. FIVE, EIGHT. pkt., shall be deleted ' Section 18 (1). 3 and 4, and ".

30. Section 15 B (3). SIX, NINE. pkt., there will be paragraph 1. FIVE, NINE. rectangle, revoked.

31. I Section 15 B (3). SIX, TEN. pkt., there will be paragraph 1. FIVE, NINE. PC, is replaced "8 and 9." Pct. " To : " 8. Pct. "

32. I § 15 B pasted as paragraph 6 :

" Stop. 6. Deductions for premiums and contributions to pension schemes covered by paragraph 1 shall be deductible. 1-5 may not exceed one policy or one account per one. Person. Deductions for premiums falling in the income year shall be deductible for insurance in pension purposes covered by paragraph 1. 1-5 and deduction of the income year ' s contribution to the savings income in pension purposes covered by paragraph 1. 1-5 shall not exceed the income derived from the sportscavenging of the taxable duty, as the taxable person has acquired the right to the same income. The total deduction of premiums and contributions to instalments of interest or interest in pension funds covered by paragraph 1. 1-5 may not exceed the amount referred to in paragraph 1. Three must be paid. 2. and 3. Act. shall not apply to schemes as referred to in paragraph 1. FOUR, THREE. and 4. pkt., and paragraph. FIVE, FIVE, NINE. Pct. "

33. I Section 15 D (1). FOUR, FOUR. pkt., and Section 18 (2). ONE, ONE. pkt., the ' paragraph shall be amended Two-nine : " to the following paragraph. 2-8.

34. Section 15 D (1). 6, revoked.

35. section 16 (4). 1, ITREAS :

' For capital insurance in pension and savings income in pension purposes, for a total income, a maximum amount of DKK 46 000 may be used. (2010-level). The basic amount is adjusted according to the 20. ' 20 '.

36. I § 16 inserted after paragraph 1. 1 as new paragraph :

" Stop. 2. In the interest rate in pension and interest rate insurance in pension and interest rates for pension purposes and interest rates for an income, an amount of money may be spent on a maximum of 100 000 kroner. (2010-level) for each person. 1. Act. however, do not apply to schemes covered by § 15 A and § 15 B. The basic amount shall be adjusted according to the " 20 " person tax. `

37. I section 16 (4). TWO, ONE. pkt., there will be paragraph 1. THREE, ONE. pkt. shall be inserted after ' paragraph 1. 1 ": and 2".

38. I section 16 (4). TWO, TWO. pkt., there will be paragraph 1. THREE, TWO. pkt., pasted after ' savings in bed-yev ` : ' or savings in pension purposes ` ;

39. Section 18 (2). 2-4, ITREAS :

" Stop. 2. Contributions etc. to capital insurance in pension and savings income in pensionable jewes can be deducted from total deduction in section 16 (3). 1, mentioned amounts. Contributions etc. for installment insurance in pension purposes, the savings in pension and interest rates in pension and interest rates may not be deducted for any income at most deducted from the provisions of section 16 (4). 2, mentioned amounts. Where an employer and so on payments are made to schemes as referred to in 1. and 2. Act. for the owner, cf. section 19, the deductible amount shall be reduced after 1. and 2. Act. with these payments other than labour market contributions. The deducted for contributions and so on to capital insurance in retirement and to savings in retirement and contributions as referred to in section 29 A (3). However, 2 may not exceed the amount of the person ' s personal income in the income concerned is without deduction of the contributions. The excess part of the contributions cannot be transferred to the deduction of the income from the spouse or to the deduction of income from the income statement for a future income.

Paragraph 3. The right of deduction for capital deposits to a pension scheme with ongoing payments shall be distributed over a period of 10 years so that the deposits are deductible from 1/10th of the bullet wound and each of the following 9 years. This does not, however, apply to interest rates and pension schemes applicable to current payments covered by 15 A.

Paragraph 4. If the premium or the contribution period for a pension scheme with ongoing payments is less than 10 years, the deduction shall be allocated for the premium or contribution that will be paid in total over a period of 10 years. However, the distribution of deducted from 1 shall not be achieved. point if, in the income resulting from the income immediately following the last income in which the premium (contributions) have been paid, the premium shall be paid (contribution) to a new pension scheme with ongoing payments under similar conditions in respect of : the amount of the annual payments as the terms of the previous income concerned, so that the total premium or contribution period to the said schemes shall be at least 10 years. The 10-year period begins in the year in which the first premium (contribution) is due to payment. If the premium or the contribution to a pension scheme with ongoing payments is increased at a time when the remainder of the repayment period is less than 10 years, the deducted shall be divided over a period of 10 years in the same way. On the extension of a pension scheme with ongoing payments, 2. Act. however, such use shall apply where a period of not less than 10 years is initially agreed upon. 1.-5. Act. shall not apply to interest rates and to pension schemes having a recurring payments covered by § 15 A `.

40. Section 18 (2). FIVE, ONE. and 2. pkt., ITREAS :

' Assuming the total annual deduction calculated according to the rules laid down in paragraph 1. 3 and 4 amount to an amount less than a $46,000 DKK. (2010 levels), however, the taxpayer may choose to make an annual deduction of the amount until all premiums (contributions) and deposits have been deductible. The basic amount is adjusted according to the 20. ' 20 '.

41. I Section 18 (2). FIVE, SIX. pkt., the words ' and of the payments made to savings in pension purposes ` shall be deleted ;

42. I Section 18 (2). 6, the words ' shall be deleted, in the income of pensionable age in the income in which the payment is made. ' ;

43. Section 18 (2). 8, revoked.

44. I § 18 A, paragraph 1 ONE, ONE. pkt., ' a pension scheme with an ongoing payment or to a payment insurance or savings income for retirement purposes ` shall be replaced by ' a pension scheme with continuous payments other than related life interest '.

45. I § 18 A, paragraph 1 ONE, THREE. pkt., the ' or the Agreement with the financial institution ` is deleted ;

46. I § 18 A, paragraph 1 THREE, ONE. pkt., ' a pension scheme with an ongoing payment or a savings insurance or savings income for retirement purposes ` shall be replaced by ' a pension scheme with continuous payments except for a related life interest ', and ', financial institution ` shall be deleted.

47. Section 19 (1). ONE, THREE. pkt., revoked.

48. I Section 19 (1). ONE, FOUR. pkt., There's gonna be three. pkt., in the words ' (d) ` shall be replaced by ' (e, `).

49. I Section 19 (1). ONE, SIX. pkt., There's gonna be five. ............ 8 ' shall be : ' 15 B, paragraph 1. SIX. "

50. § 21 ITREAS :

" § 21. Where an income of the employers of an employee has been paid by a pension fund, more amounts than those laid down in section 16 (3) shall be used. 1, for capital insurance in pension purposes, savings in pension or contribution, as referred to in section 29 A (3). 2, for the worker, the excess amount shall be included in the inventory of the income of the worker ' s taxable income for the income concerned as a personal income.

Paragraph 2. In an income of an employee's employers, greater amounts may be paid than in section 16 (3). 2, in the interest rate of interest, rateinsurance or interest savings in the retirement party of the employee, the excess amount shall be included in the inventory of the income of the worker ' s taxable income for the income concerned as a personal income.

Paragraph 3. Where a person has been paid in section 19 (1), THREE, ONE. a point shall be deemed to be such amounts for the application of paragraph 1. 1 and 2 for the papayout of the person ' s employer. ` ;

51. § 21 A ITREAS :

" § 21 A. Amounts paid to a capital insurance or savings income in retirement and which cannot be deducted from the inventory of the taxable income, cf. Section 18 (2). TWO, ONE. a pktor, or which shall be included in the inventory of the taxable income, cf. Section 21 (1). Paragraph 1 may be repaid or transferred to another system covered by Chapter 1 without this being considered a taxable payment. A transfer after 1. Act. have effect on the income in which payment of capital insurance and so on 1. and 2. Act. the corresponding application shall apply to the cases referred to in section 18 (2). TWO, THREE. and 4. Act.

Paragraph 2. Amounts paid to a ratehouse insurance in pension or savings income for pensioners or in a heated interest rate, which cannot be deducted from the statement of the taxable income, cf. Section 18 (2). TWO, TWO. a pktor, or which shall be included in the inventory of the taxable income, cf. Section 21 (1). 2, may be repaid or transferred to another system covered by Chapter 1 without this being considered a taxable payment. A transfer after 1. Act. have effect on the income in which payment has been made on ryan insurance and so on.

Paragraph 3. Where the payments are made, etc., as referred to in paragraph 1, In the case of cancellation of the scheme, an amount equal to the payment and so on shall be reimbursed for the payment, etc., with interest payments in the income concerned. The accrued interest paid by duty-free shall not exceed 500 kr.

Paragraph 4. Repayment shall be made at the request of the owner of the scheme. If there has been any tax correction of the amount in question before the request for repayment, the tax may be repaid in customs and tax administration.

Paragraph 5. The tax minister may lay down detailed rules on the obligation to notify the pensionable institution of payment and payment in accordance with paragraph 1. ONE-FOUR. "

52. § 21 B revoked.

53. I § 22 A, paragraph 1 ONE, ONE. pkt., change ' § 18 (2). 8, ' to : ' 15 B, paragraph 1. 6, ", and section 19, paragraph ONE, FIVE. pkt. ` shall be replaced by '. 19 (1). ONE, FOUR. Pkton, ".

54. I § 25, paragraph. 1, no. 1, ' 10 years after the post-wage age has been reached ` shall be replaced by : ' 15 years after the post-wage age has been reached ` ;

55. I § 25, paragraph. 1, no. 1, the words ' cf. however, section 26 (3). 1, "

56. § 25, paragraph. 1, no. 7, ITREAS :

" 7) 15 years after the owner reaches the post-wage saletor, cf. Section 74 of the law on unemployment insurance and so on, or first policy day thereafter, or '

57. Section 26 (1). 1, revoked.

58. I § 29, paragraph. THREE, ONE. pkt., changes "5.300 kr." To : " 9,700. (2010-level) ".

59. I ~ 30 (5)) 6, in section 11 A (1), 1, no. 3, "to :" § 11 A, paragraph. 1, no. TWO, "

60. I § 33 A, paragraph. TWO, ONE. pkt., in the words ' section 29 (4), ONE, TWO. and 3. Pct. " to : ". 29, paragraph. ONE, TWO. and 4. Pct. "

61. I § 37 in section 26, paragraph 1 shall be amended. Paragles 1, 2 or 3 ' shall be : ' 26 (1). One or two.

62. § 41, paragraph. 1, no. 1, ITREAS :

" 1) however, between pension schemes with ongoing payments, the transfer to a discerning livior from a pension scheme with ongoing payments may only be carried out to the extent that the latter pension scheme is a related life interest, '

63. I § 41, paragraph. 1, no. 6 and 8, the words ' where the transfer takes place before the post-wage age is reached, cf. Section 74 of the law on unemployment insurance and so on '.

64. § 43, paragraph. 1 and 2, revoked.

65. I § 43, paragraph. 3, there will be paragraph 1. 1, change ' § 2, nr. Point 4 (a) to : ' § 2, no. 4 (a) and (b) `.

66. I § 43, paragraph. 3, there will be paragraph 1. Paragraph 1 shall be replaced by ' Section 11 A (1). 1, no. 5, ' to : section 11 A (3). 1, no. FOUR, "

67. I § 52, paragraph. 2, change ' § 2, nr. 4 (b) (d) shall be : § 2, nr. 4, point e, ".

68. I ~ 64, paragraph. ONE, TWO. pkt., change ' § 18 (2). TWO, TWO. pkt., "to :" § 18, paragraph. TWO, THREE. Pkton, ".

§ 2

Law no. 569 of 24. June 1992 amending different tax havens. (The form and income tax of the return on the yield of certain life assurance etc.) is amended as follows :

1. I § 6 pasted as paragraph 3 :

" Stop. 3. Pre-tax levy on Article 50 (5) of the Pension Code. 3, in so far as the entry into force of this Act is applied, the payment of which shall be paid to the extent that the premiums or contributions referred to in the provision are higher than a EUR 9.700. (2010-level). "

§ 3

Paragraph 1. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. § 1, no. 1-6, 12, 21, 22, 24-33, 35-53, 58, 65, 67 and 68, and § 2 shall have effect from and with the income year 2010, cf. however, paragraph 1 9 and 11.

Paragraph 3. § 1, no. 7, 8, 13 to 16, 20, 23, 59 and 66 have effect from 1. July, 2009. § 1, no. 9, 17, 18 and 64 shall take effect from 1. January, 2010.

Paragraph 4. § 1, no. Ten, 11, 19, 54 and 56 have effect on pension schemes, the day after the announcement in the Legislative is not the tax correction.

Paragraph 5. Has a pension fund in the period from 1. March 2009 to the 13th. In March 2009, the tax-enriched capital pension scheme was omitted until the entry into force of this Act in force of the provisions of Article 25 (5) of the Pension Act. 1, no. 7, shall apply to the section 38 of the pension scheme, as if the owner ' s 70. Year or first policy day after that was the 14th. March, 2009. In the case of tax adjustment in the case of the termination of a capital pension scheme, account shall be taken in the case of the tax correction in the case of a point that the value of the capital pension scheme is less than the value of the capital pension scheme on the day in which the scheme should have been tax-grade, deducted from the value of any partial cancellation during the previous period, the loss of this value in it ; the pensioner ' s pension shall be responsible if the tax correction has been made no later than 1. April 2009. The values that have been mentioned in 2. pkt., calculated according to the tax on the pension taxed law. If the loss of value is exceeded, the amount of the pension payable may be exceeded as a negative pension tax. The calculation of the calculation of the pension tax law in section 38 may, in the case of those referred to in paragraph 39, be the subject of Article 39 of the Pension Act The decision shall be made to customs and tax administration no later than six months from the date of receipt of the decision.

Paragraph 6. § 1, no. In the year 2010, 55, 57 and 61, the impact on capital insurance payments and savings is made in the income year 2010 or later.

Paragraph 7. § 1, no. 62, has effect on requests for transfers that occur on the 20th. In March 2009, or later, cf. Two. Act. It is by the collective agreement of a collective agreement prior to the 22nd. April 2009 agreed that employee will have the possibility of an increase in pensions for the first ten years or more after retirement provision in advance, until the entry into force of this Act of Commitment of the Act Article 41 (1) of the Pension Act. 1, no. 1, use of transfers in accordance with the required key until the next general agreement of the Agreement is made.

Paragraph 8. § 1, no. 63 shall have effect on transfers carried out on 1. July, 2009, or later.

Niner. 9. Where a pension scheme is covered by it until the date of entry into force of this Act, section 8 or section 11 A or a related life interest which has been created before the year 2010 and where the prize-or the contribution period shall be at least 10 years, an agreement on payments exceeding the threshold of Article 16 (4) of the Pension Code. 2, as drawn up by the paragraph 1 of this law. EUR 36 may be awarded the premiums or contributed to the scheme, so that premiums or contributions to the income year 2010 and later incomes exceed the limit of the amount, including any deductible deductible or withdrawal-eligible amount. 10 and 12 shall be inserted into a pension scheme with ongoing payments other than related life interest rates. The Pension Taxation Act, section 18 A, until the entry into force of this Act applicable shall continue to apply to pension schemes as referred to in 1. pkt., which is created on 22. April 2009, or later. Inherit payments of pension schemes as mentioned in 1. Act. not the threshold of Article 16 (1) of the Pension Code. 2, as drawn up by the paragraph 1 of this law. 36, find two. Act. equivalent use. Pension tax law, section 21 A, paragraph. 2, as drawn up by the paragraph 1 of this law. Fifty-one, does not apply to pension schemes as mentioned in 1. and 3. pkt., which is created on 22. April 2009, or later. The Pension Taxation Act section 32 shall not apply to payments exceeding the threshold of section 16 (4) of the Pension Code. 2, as drawn up by the paragraph 1 of this law. Thirty-six, on schemes, as mentioned in 1. and 3. pkt., which is created on 22. April 2009, or later.

Paragraph 10. Where pension schemes are covered by it until the date of entry into force of this Act, section 8 or 11 A or related life interest that has been created before the 2010 income year, cf. however, paragraph 1 11, made capital deposits which are deductible and deducted according to the rules of the pension provision of the Pension Act, section 18 of the Act of the Pension Act, until the entry into force of this Act, the deduction allocations in question may be deducted from the year 2010 and later ; income continues to be dedudiable in the respective incomes. The same applies to pensions covered by it until the entry into force of this Act applicable to section 8 or 11 A and related life interest rates established before the 2010 income year, cf. however, paragraph 1 11 and where the premium or contribution period has expired no later than 2009. The amount of deduction in question shall not exceed the threshold of section 16 (4) of the Pension Code. 2, as drawn up by the paragraph 1 of this law. Thirty-six, the taxable person may choose to deduction from the said amount until all premiums (contributions) and deposits have been deductible. The choice of individual income is not binding on the following revenue. If the premium or the contribution period has not expired by 2009, deduction allocation amounts in respect of 2010 and later incomes may continue to be deductible in the respective incomes, provided that the residual premiums or contributions from 1 are eligible for deduction. In January 2010, a pension scheme is being made on an ongoing payment scheme, except for the interest of a related life interest. Otherwise, 3 will be found. and 4. Act. equivalent use. The deduction allocation corresponding to the remaining premiums or contributions shall be deemed to be subject to 5. Act. to relate to the last part of the deduction process.

Paragraph 11. Paragraph 10 shall not apply to capital deposits and retirement agreements with a shorter premium or contribution period than 10 years agreed upon on 22. April 2009, or later. For capital deposits and retirement agreements with a shorter premium or contribution period than 10 years, which is agreed on 22. In April 2009 or later, deduction allocation amounts relating to 2010 and subsequent income related to overdue premiums and contributions for 2009 lapses unless an amount equal to the said deduction amount is transferred to a pension scheme with ongoing payments other than related life interest rates. Transfer shall be made no later than 30. December, 2009. For pension agreements with a shorter premium or contribution period than 10 years, which has been agreed upon on 22. In addition, in April 2009 or later, deduction allocation amounts relating to 2010 and later incomes are linked to premiums and contributions for 2010 and later lapses unless the pension in question is to be divided up to the annual payment, so that : an amount corresponding to the amount of the pension tax law referred to in Article 16 (3) shall be paid at the rateretirement pension or to the interest rate. 2, as drawn up by the paragraph 1 of this law. 36, deducting any other deduction or withdrawal amounts associated with deposits to the rate of pension or interest rates of interest. The Pension Taxation Act, section 18 A, until the entry into force of this Act applicable shall continue to apply to pension schemes as referred to in 1. Act. § 21 A, paragraph 1 2, as drawn up by the paragraph 1 of this law. Fifty-one, does not apply to pension schemes as mentioned in 1. Act. The Pension Taxation Act section 32 shall not apply to the deduction of deduction from deduction as mentioned in 2. and 4. Act.

Nock. 12. Payments to pensions covered by it until the entry into force of this Act in force of the provisions of Article 8 and Section 11 A and of the interest rates performed by an employer, cf. in Article 19 of the Pension of Pension Act, no amount shall be taken into account in section 16 (4) of the Pension Code. 2, as drawn up by the paragraph 1 of this law. Thirty-six, not in the calculation of the taxable income of a worker for the income of the income year 2010 and the following revenue, to the extent that these are compulsory payments pursuant to a collective agreement entered into before the 22nd. April 2009. 1. Act. apply to and with the income in which the next general agreement is being applied.

Paragraph 13. Notwithstanding the provisions of Article 18 of the Pension Act, section 18 2, cf. section 16 (4). 2, as drawn up by the paragraph 1 of this law. EUR 36 and 39 may and, with a income year 2014, on pension schemes subject to the provisions of section 8 or 11 A and in interest rates, deduction of paid or overdue premiums and contributions corresponding to up to 30% may be deduced and paid by the income year 2014. of the profits from self-employed business as established by Article 18 (1) of the Pension Code. FIVE, FOUR. and 5. ., deducted from deductions from deductions of premiums and contributions to pension schemes with ongoing payments under the rule of Article 18 (1) of the Pension Code. FIVE, THREE. Act.