Publication of the law on the imposition of income tax to the State (body of equal pay) 1) 2)

This shall be made known as to the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1061 of 24. In October 2006, with the changes resulting from paragraph 2 of Law No 405 of 8. May 2006, section 4 of law no. 1540 of 20. December 2006, section 11 of law no. 1545 of 20. December 2006, section 1 of law no. 1576 of 20. December 2006, section 1 of law no. 1582 of 20. December 2006, section 13 of Law No 1587 of 20. December 2006, section 108 of Law No 90 of 31. January 2007, section 6 of law no. 343 of 18. April 2007, Section 5, Act 5. 344 of 18. April 2007, section 6 of law no. 345 of 18. April 2007, section 3 of law no. 538 of 6. June 2007, section 8 of law no. 540 of 6. June 2007, section 10 of law no. 576 of 6. June 2007, section 8 of law no. 1235 of 24. October 2007, section 7 of the law. 1534 of 19. December 2207, section 10 of law no. 335 of seven. May 2008, section 1 of the law. 336 of seven. May 2008, section 1 of the law. 519 of 17. June 2008, Section 9 of Law No 521 of 17. June 2008, section 3 of law no. 522 of 17. June 2008, section 8 of law no. 527 of 17. June 2008, section 4 of law no. 530 of 17. June 2008, section 2 of law no. 552 of 17. June 2008, section 5 of the law. 906 of 12. September 2008, section 113 of law no. 1336 of 19. In December 2008, section 1 of the law. 1337 of 19. In December 2008, Section 2 of Law No 1340 of 19. In December 2008, Section 2 of Law No 1344 of 19. In December 2008 and section 5 of the Act of Law No 98 of 10. In February 2009. The announced legislative text does not contain the amendments that come from paragraph 13 (1). 1, in Law No 1. 1587 of 20. In December 2006, when the law first enters into force on 1. July, 2009.

§ 1. On the imposition of income tax to the State, the rule shall be applied to no. 149 of 10. April 1922 on income tax for the State, with the changes and additions set out in this Act.

§ 2. 3) 4) Taxable,

1) in which natural or legal persons exercise a determinant influence,

2) exercising a dominant influence over legal persons,

3) there are corporate contees with a legal person,

4) which has a fixed operating facility situated abroad ;

5) there is a foreign natural or legal person with a firm operating location in Denmark, or

6) there is a foreign natural or legal person with hydrocarbon-related activity covered by the section 21 (1) of the hydrocarbons. 1 or 4,

in the case of the calculation of the tax or income liable to be used, prices and conditions for commercial or economic transactions with the abovementioned Parties shall be subject to the above Parties, 1-6 (controlled transactions) in accordance with what could have been achieved if the operations were concluded between independent parties. With legal persons in number two. Paragraph 1 and paragraph. 3 siding companies and associations, etc., which, according to Danish tax rules, do not constitute an independent tax subject, but whose relationship is governed by company law rules, a company agreement or a association statute.

Paragraph 2. 4) In the case of determining influence, ownership or availability of voting rights means that direct or indirect property is owned more than 50%. of the share capital or shall be advised over more than 50%. Of the voices. In determining whether the taxable person is considered to have a determining influence on a legal person, or whether a determinant influence over the taxable of a legal or physical person, is considered to be shares and voting rights, to be included in the companies involved, cf. paragraph 3, for personal shareholders and their handover, cf. Section 16 H (3) of the body of the body. 6, or of a fund or trust set by the parent company itself or by the companies concerned, near-standing, etc., or funds, or trusters set by them. Similarly, ownership and voting rights shall be included as holders of other members of the company, with whom the shareholders have an agreement on the exercise of a common bogey influence. Similarly, ownership and voting rights shall be included as included in the section 1 of the source of the source tax of the source of the source of the source of the source of the source of the death penalty tax. 2, jointly or jointly with a fund or a trust in which the taxable person or its immediate or funds are founded by the taxable person or its own or any kind of presence. 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 legal persons of the group shall be taken to mean legal persons, where the same group of members has a determining influence, or where there is joint management.

Paragraph 4. A legal or natural person shall be deemed to be foreign if the person is a resident of a foreign state, the Faroe Islands or Greenland, including, in accordance with the provisions of a double-tax agreement.

Paragraph 5. In the event of changes to the employment of the taxable or unloading of income in accordance with paragraph 1, 1, the taxable person may avoid further follow-up changes (secondary adjustments) by committing to payment in accordance with the provisions laid down in paragraph 1. 1 prices and terms used. In the case of controlled transactions with foreign and legal persons and firm operating locations, 1. Act. use only if the foreign tax authority concerned makes a taxation consistent with the prices and conditions laid down for the employment of the taxable income in accordance with paragraph 1. 1.

Paragraph 6. 3) It is a prerequisite for reducing the employment of the tax or income-based income in accordance with paragraph 1. 1 that a correspondent increase shall be made by the other party. It is a prerequisite for the increase in the amount of acquisition funds that a correspondent is made by the other party. On controlled transactions with foreign natural or legal persons and fixed operating sites, it is a prerequisite that the corresponding income is included in the income statement in the other country in question.

§ § § 2 A-2 C. (Aphat)

§ § 3 and 3 A. (Aphat)

§ § 4-4 B. (Aphat)

§ 5. Expenditures relating to debt are deductable from the deductory of the taxable income of the income in which interest is due to payment, cf. however, paragraph 1 Two, five, six and seven. The same shall apply to the costs of current provisions or premiums for loans to which the taxable person is recording, and in the case of premiums and similar services for the obligation to guarantee the debt of the taxable debt, cf. § 8 (3) 3 (a) and (b).

Paragraph 2. Deduction for interest expenses, etc., cf. paragraph 1 which relates to a longer period of time not exceeding 6 months, falling more than six months prior to the end of the period, shall be allocated by the calculation of the taxable income over the period during which the interest rate tax and so on is related.

Paragraph 3. Stiftelseent language, one-time benefits, and similar one-time benefits for loans or bail covered by Article 8 (3). 3 (c) shall be deducceed by not more than 2,5%. of the main chair of the loan in the income in which the commission and so on forges payment. The deceit of excess commission, etc. will be distributed over the remaining loan period.

Paragraph 4. The following companies, etc., shall distribute interest expenses and interest revenues on the income referred to in paragraph 1. 5 mentioned ways :

1) Companies shall be subject to the marketing of annual accounts and so on by operators undertakings.

2) banks,

3) savings boxes,

4) insurance undertakings covered by the law of financial activities,

5) investment associations which are taxable in accordance with the rules laid down in section 1 (1) of corporation tax. 1, no. 5 a,

6) Funds covered by the law on economic operators,

7) funds and associations, etc., which are taxable in accordance with the rules laid down in paragraph 1 (1) of the corporation tax. 5 b, and

8) andelskasser and mergers of andelasshasser in accordance with section 89 to 96 of the Act of Financial Action.

Similarly, those who are the main shareholders or the main shareholders of companies referred to in no. 1-8, and which has a mimigo with these.

Paragraph 5. A taxable undertaking, engaged in business, may choose to distribute all of its interest income and interest expenses over the period in which they are concerned. The choice must be made in the case of the submission of tax return for the year in question. A taxable income which distributes interest income and interest costs over the period in which they relate shall follow the same principle in the following years. A taxable undertaking which ceases to operate, may, with effect on the termination of the hearing or subsequent years, may choose to be transferred to the inclusion of outstanding interest income and interest expenses. The choice must be made in the case of the submission of tax return for the first year concerned by the elections.

Paragraph 6. A taxable undertaking receiving a capital fee as a replacement for damage to the person with a supplement of interest from the damage event and until the payment, may, most recently in connection with the declaration of the tax return for the year in which, the amount of capital compensation is received, to choose to distribute the interest income over the period to which it relates if the tax recruitment of the years concerned is resumed.

Paragraph 7. In the event of withdrawal or termination of the tax on the part of the source tax, the part of the interest shall be deducting that part of the interest rate expenditure and so on shall be deducting from the death of the source tax. 1 which relates to the period in which the person concerned is taxable, in the calculation of the income of the taxable income. The deduct shall be distributed over the period of interest and the interest rate and so on. The division shall comprise interest only on the period in which the tax is entered or terminates.

Paragraph 8. Interest expense, etc., cf. paragraph The first is to deduct from the deduct of the taxable income of the income in which payment is made, in the case of payment of which is not paid until the end of the income year, if the cost of interest and interest is not paid. However, this does not apply where the taxable person proves that at the end of the year the income statement deals with, he was able to pay forge of debt or to provide reassuring security for this in his assets. Interest costs in this paragraph shall be deemed to be the application of the rules laid down in this paragraph for payment when, by a financial institution, a banker or alternating, the treasurer shall be attributed to the treasury or the other current remaining without the credit for exceeding the credit line ; the contracted maximum.

Niner. 9. If a taxable reduction in debt is reduced by debt cancellation, interest on the time of debt cancellation may be deduculate at the time of the deduction of the taxable income with a share corresponding to the ratio between that part of The debt to be paid after the reduction and the total debt before the reduction. In the debt set by the taxable person prior to the reduction, the debt shall be deductible before the reduction has been deductible in accordance with paragraph 1. 1, the taxable amount may be retained by the taxable amount due to the extent to which it can be spatient in debt after the reduction in deduction, regardless of whether the deduction exceeds the amount of deduction the taxable is entitled to after 1. Act.

§ 5 A. 5) Persons who are taxable from the income of the source tax may, in the calculation of the taxable income, depreciate the income from revenue due to income, not paid interest income to 0, although interest income cannot be regarded as unbearable. However, it is a condition that the interest payable in question has not been paid within the deadline for the timely tax return on the income concerned and that the non-payment is expressed in the case of the debtor's non-compliance. Depreciation after 1. Act. cannot be achieved if the taxable person distributes interest expenses, etc. and interest-income in accordance with section 5 (5). 5. When a credit that has been entered in accordance with 1. ., being paid shall be taken into account by the payment of the taxable income of the income in which it is taking place. However, if the taxable amount after the source tax bill is terminated for any other reason than dead, the debit shall be taken into account by the income of the taxable income at the latest on the income in which the tax is discontinued.

§ 5 B. In the event of a withdrawal or termination of tax duty after the source of the source tax, for reasons other than by death, the rate of interest shall be allocated over the period they concern in the manner referred to in section 5 (5). 7, in the calculation of the taxable income. Similarly, if a taxable according to the provisions of a double taxation agreement is established here in the country or in a foreign state, the Faroe Islands or Greenland.

§ 5 C. Remuneration for attached or rewritten interest in respect of the transfer of interest-bearing debts shall be taken into account at the income of the person entitled to the remuneration. The income of the payment shall be deductions at the income of the undertaking which is obliged to pay the remuneration. The remuneration of the remuneration shall be deducted from the deduction of the revenue ' s interest income from the income in which trade is run. The interest paid by the taxable income for the income in which they shall be paid shall be paid to the remuneration corresponding to the payment of the taxable income for the income in which they are due.

Paragraph 2. Paragraph 1 shall not apply to the taxable person who distributes interest costs and interest income in the manner referred to in section 5 (5). 5.

Paragraph 3. Remuneration for the interest of interest in the acquisition of interest-bearing claims may not be deductible if interest revenues of the claim or winnings on the claim are subject to the exchange rate applicable as a result of a double tax agreement ; shall not be taken into account in the account of the deduction of the taxable income.

§ 5 D. In the calculation of interest income, which justifies relief under the section 33 or after a foreign state, with Greenland or Faeroe, agreed to the avoidance of double taxation, cf. Section 33 F, interest-income and interest-rate expenses relating to interest income shall be allocated over the period from which the interest income and the interest rate are concerned. Where other capital income or income in the form of yield justifies relief under the section 33 or after a foreign state, with Greenland or Faeroe, agreed to the exception of double taxation, cf. Section 33 F shall not fall within the same year as the expenditure relating to the income, irrespective of the provision in section 5 (5). 2, shall be applied to the due year of the income. Provision and other points as referred to in section 5 (5). 3, distributed over the loan period, regardless of the size.

§ 5 E. (Aphat)

§ 5 F. Where a claim has been acquired for loaning and interest revenues or gains covered by the exchange rate law as a result of a double taxation agreement, no account shall be taken of the deduction of the taxable income, the rate of interest rate, couriers, commissions, premiums or other charges relating to the loan shall not be deducted from the income statement.

Paragraph 2. Paragraph 1 shall apply by analoging to the acquisition of shares in companies which, directly or indirectly, the owner of claims referred to in paragraph 1 shall be subject to the acquisition of shares. 1.

Paragraph 3. Acquisiting of debts for loaned funds under paragraph 1. 1 shall be deemed to be available if the taxable associated with the acquisition has granted loans which are clearly against the capital needs of the other undertaking, or the connection between the acquisition and the acquisition of it ; the loan recording is clearly stated in the circumstances of the acquisition. Regrading of exceptional credit is paging a loan.

§ 5 G. 6) Taxable subject to the section 1 (2) of the source tax of the source tax. Section 1 or the Danish Tax Code Section 1 or the Danish Tax Code Section 1 cannot be deductible for expenditure which may not be deductible from the calculation of Danish tax on foreign tax rules. Similarly, if deduction for the tax on foreign tax rules may be transferred to income from a group-connected company, etc., cf. Tax Control Law 3 B, whose income is not included in the calculation of Danish tax.

Paragraph 2. If a taxable operation in a controlled transaction, cf. the tax control Act, section 3 B, renting depreciation-entitled assets to a foreign natural or legal person and the foreign natural or legal person by foreign rules can write on the same asset, may be short of such hire ; shall not be deducted from the other taxable income but may be obtained in a counterpart in positive taxable income from the same tenance in a later income. Similarly also applies to imprest depreciation, after the depreciation of assets, that are rented after the completion or delivery.

§ 5 H. (Aphat)

§ 5 I. Depreciation or expenditure which, according to the choice of the taxpayer in accordance with the general rules, may be deducted from the income in question or in subsequent income, shall be deducted from the deductions of the taxable income from a fixed operating location or a foreign-tax company to the extent that the taxable income exceeds the basis of the calculation basis for the foreign tax in the country where the fixed operation is situated or its subsidiary is based, converted into Danish kroner ; at the end of the same income.

Paragraph 2. Paragraph 1 shall apply mutatis muctis to fixed properties situated in a foreign state, the Faroe Islands or Greenland.

§ 6. In the calculation of the income of the taxable income, the loss of cash loans included in a credit institution before 19 shall be able to be cured by the loss of income. In May 1993, the following shall be dedudiable in accordance with paragraph 2nd Fraction right after 1. Act. is subject to the initiation of the ensuing occurs at the time of accession to 1. In January 1996 of a mortgage loan, with at least the same duration as the remaining duration of the loan, which is being repaid. I need you to redo more cash loans before 19. In May 1993, in the case of a single mortgage payment, the right to deduction shall be after 1. Act. conditional on the maturity of the new loan at least to a weighted average of the remaining maturity of the loans obtained, in accordance with the amount of the debt bond residues in question at the time of entry. Furthermore, the right to deduction after 1 is the case. Act. conditional on the maximum period of 1 year between the two transactions-incorporation and recording-as well as the release of the cash loan before the admission of the new mortgage payment has been given a loan offer on the new mortgage payment prior to the entry into the mortgage ; the intake.

Paragraph 2. The liquidation of the cash loan shall be distributed over the total number of terminals by the new loan by just large amounts per year. thermine. The annual deduction amounts to the sum of the rate of exchange rate per year. Overdue thermine. However, make it the new loans attached annual deduction under 100 kr., disclosed from the deduction. In the course of the exchange rate of the cash loan, the balance of the time of entry into the proposed cash-lending account shall be attached to the amortization account.

Paragraph 3. In the case of the new loan, the total or partial exceptional incorporation of the new loan shall be made. paragraph Paragraph 1 shall be set up under paragraph 1. 2 made annual deduction amounts with a proportionate share, cf. however, paragraph 1 For cash loans, the reduction shall be reduced by a proportionate proportion corresponding to the relationship between the extraordinary excerpt and the curvator of pan-bank residues at the time of entry into the period. For other loans, the reduction shall be reduced by a proportionate proportion corresponding to the ratio between the amount of debt securities and the mortgage debt of the loan at time of entry into the same debt. The deposition occurs with effect from the last due is due before the time of entry.

Paragraph 4. Paragraph 3 shall not apply to the whole or partial exceptional incorporation of the new loan (repayment loan), cf. paragraph 1, or in the case of total or partial, outstanding loans, which shall be replaced by a replacement loan, in the event of a reproduction of a mortgage, in the case of a mortgage, at least the same remaining duration, the remaining maturity of the loan granted. Where more loans are fulfilled in the admission of a single mortgage, it is a condition that the maturity of the new loan shall be at least equivalent to a weighting average of the remaining maturity on the loans obtained, weighting according to the size of the courier ; pawn-bank debt at time of entry, in which there is cash loans, and after the amount of debt debt debt in the time of collection, where there are other loans. Use of the rule in 1. Act. shall also be conditional on the maximum period of 1 year between the two transactions-the initiation and accession of the two. The remaining courier at the time of extraordinary inlet shall be distributed over the total number of terminals by the new loan by equal amounts per year. thermine. In the course of the remaining cures at the time of entry, the balance shall be the balance of the amortization account at the first transformation, cf. paragraph 2, final pkton, with deduction of all the couplings, which may be attributed to overdue terminations in the repayment mortgage or later loans, which are before the inlet. Paragraph 2, 2. and 3. pkt; shall apply mutatis muctis.

Paragraph 5. When the charge is charged, the right to deduction shall be transferred to paragraph 1. 1 to the new debtor. The deducted from the transfer wound shall be allocated in proportion to the number of days the persons in question have been debtors, on the basis of the take-over date (the cut-off date).

Paragraph 6. Paragraph 1 to 5 shall not apply to the extent that the courier shall be applied in accordance with paragraph 1. 2 shall be taken into account in the calculation of the taxable income after the exchange rate law.

§ 6 A. In the calculation of the taxable income, tax-taxable persons may deduculent

1) the amount referred to in section 19 (a) (a), Paragraph 1 (b) and (c), section 46 (3). Paragraph 1 (c) and section 46 (a), 1 (b) of the law on labour housing in the country, provided that the amount is paid, and

2) the amount referred to in Section 9 of the notice. 662 of 14. August 1997 on the statuses of statuses, etc. and land, provided that the amount is paid.

§ 6 B. The income of the taxable income shall be subject to interest due to debts not due to a pre-agreed time, which is subject to the payment of the second debt, provided that the following conditions are met :

1) The debt ratio shall be determined by issuing a debt instrument. Debt instruments issued in paper-free form (dematerialized) must be registered in a securities central.

2) The debtor under the debt instrument shall be either a state, a credit institution within the meaning of Article 1 (i) (a) of Directive 2000 /12/EC of the European Parliament and of the Council of 20. In March 2000, as amended by Directive 2000 /28/EC of the European Parliament and of the Council of 18. In September 2000, a fund-broker, investment management company or insurance undertaking, as provided for in the Act of Financial Company, or an equivalent fund-broiler company, investment management company or insurance company, shall be based in : a country of EU/EEA.

3) The creditor in accordance with the debt instrument shall have an annual interest rate. The terms of the rate and variation shall be determined by issuing the debt instrument, and the conditions may subsequently be amended only as a result of the debtor as well as the creditor in accordance with the debt instrument, without any influence.

Paragraph 2. In the calculation of the taxable income, interest revenues shall be treated by debt receipts which do not fall to a pre-agreed date as interest-income of other claims, provided that the conditions laid down in paragraph 1 are made. 1, no. 1-3, have been met.

§ 7. The taxable income is not included :

1) Gifts derived from total contributions, provided that the present alone has the character of recognition of the beneficiary ' s merits or has been granted in the occasion of the host of the recipient's serious illness or injury or has been granted to persons who have been exposed ; for an accident, crime or disaster, or to the survivors ' survivors. It is also a precondition for the present to be carried out once and for all and not to have a level of remuneration and that the collection has not been taken on the initiative of the recipient.

2) Retributions paid in accordance with law no. 93 of 20. March 1940 on the payment of armies-gifts to Danish sailors and fishermen and their survivors.

3) Retributions paid in accordance with law no. 383 of 9. In August, 1945, on certain honors for Danish seafarers and fishermen and their survivors.

4) Retributions paid in accordance with law no. 378 of 10. July, 1940, on the payment of honors for retracing after fallen and injured on 9. April 1940.

5) Vengeance granted under law shall be paid to the injured and after-armed following the fall of the army and navy of the events of the 29th. August, 1943.

6) Benefits paid out in accordance with Law No 2. 795 of 30. In November 1990 on the payment of benefits to military invalidity benefits and their survivors in the parts of the Sundery Sites as well as supporting the corresponding species, which are provided by the German side.

7) Benefits paid out in accordance with Law No 2. 475 of 1. October, 1945, on the compensation of the victims of the occupation, except for those referred to in section 14 to 18 of the staff referred to in section 19 to 21 resigned invalidity, provided that this is granted in accordance with the rules of section 20 as an annual interest rate, and in section of the 22 reenlisted interest-rate services for survivors.

8) Invalidity Amount, invalidity allowance, additional allowance, additional allowance, personal addendum and health allowance, assisted and nursing additions, as well as the addendum of section 62 which is paid under the highest, middle, heightened, ordinary and ordinary standard. early retirement, etc., and personal addendum, health allowance, invalidity allowance and addendum after paragraph 72 c, which is paid under the Social Security Act.

9) Services by law on social services, law on active social policy and the law on the integration of foreigners in Denmark (integration law) to cover specific costs for the beneficiary, benefits under section 45 (3). 5, section 97, paragraph. 7, and section 100 of the Social Services Act, benefits under Section 34 of the Act of Active Social Policy, other benefits under the Act of Active Social Policy, to the extent that these benefits are calculated on the basis of assistance provided under the provisions of Article 34 of the law, services under Section 28 a in the integration Act, other benefits under the integration law, to the extent that these benefits are calculated on the basis of aid granted under the law of Article 28 a, the provision of special care support for higher education, benefits under sections 74, 76 and 100 of the law ; on active employment activities, benefits under Article 82 of the active employment effort to the extent that the consignee is covered by Title 2, nr. Four or three. 5 or 7, as well as benefits under law on repatriation.

10) Suppression paid under the White Sande Funds fund.

11) Amounts provided by the municipality as a allowance or to children under the age of 18 under the age of 18, which have been placed outside the home, shall be provided in accordance with the same amount of money. Law on Social Services Section 52 (3). 3, no. 3, to the extent that the amounts do not exceed the indicative rates issued by the local authorities ' Rural Development. Tax freedom shall not include amounts paid to be paid for personal work on the site and so on.

12) Amount paid once and for all in accordance with Law No 1. 179 of 7. In June 1958 on the distribution of certain foreign countries received compensation provided for in the case of damage to bodily injury or violation of the personal freedom of the individual.

13) Amounts obtained from the payment of residential (housing shares or housing deposits) as well as the index allowance for so far as the deposit relates to apartments covered by the general housing law, etc., concerning general housing.

14) Child support and benefits covered by sections 10 a and 10 b in the Act on child benefit and advance payment of child support, advance payments of child contributions and of special contributions as mentioned in section 10 (10) of this Act. ONE, FIVE. pkt., and section 11 (3). ONE, THREE. Act.

15) Appendices, repatriation and settlement allowance made by Danish nationals who of the Danish State are sent out to service outside the realm and other similar services which serve to cover additional expenses incurred by the service abroad. The amounts paid by the European Commission to persons who are stationed by the Danish State to a temporary service to the European Commission to cover additional expenses incurred in connection with the posting of the posting.

16) Benefits in kind and cost-paid in defence and civil defence during the period laid down as the first total service period, as well as voluntarily during the period laid down for training. The same applies to benefits in kind and cost money, provided by the remission of civilian service obligations.

17) Replacement payments pursuant to the Conciliation Agreement of 5. In November 1969 between the Swedish company, Astra and the representatives of the neurosedinated children.

18) State compensation for HIV infected persons or their survivors when the compensation is granted in the context of the treatment of the persons concerned in the case of Danish hospitals or persons treated by persons treated in the Danish hospitals, and aid paid by the Bonion compensation fund for softer, which after treatment of blood products in Danish hospitals, the HIV-infected has been diagnosed with HIV infection or to their survivors.

(19) Avenous prices paid under the Fountains of Noble Foundation or shall be granted by intergovernmental organisations and institutions in which Denmark is or is a member, when the integrity of the beneficiary is of a recognition of the beneficiary ' s recognition ; profits. Adequate prices, which are provided by public funds, grant cultural foundations and equal terms. as well as companies in this country or abroad, where the honourable price is only a matter of recognition of the artistic merit of the recipient. It is a condition that the price of honour has been granted as an unclaimed one-time fee. 7)

20) The amount of money paid to the beneficiary in accordance with section 32 (2). 7 or 8, or section 36 (3). 4 or 5, in the law on the protection of the effects of the labour damage, cf. § 85 a, paragraph. 2, in the area of labour damage, and the amount of capital paid to the replacement entitled under Section 17 (3). SEVEN, TWO. pkt., and section 85 (3). 7, in the law of labour harm.

21) Praemie for unemployment insurance and so on. § 74 m. 8)

(22) Benefits to a person from a foundation, foundation, association, etc., which are approved by the Social Affairs Minister, and whose purpose is to support social or disease-fighting. Benefits from a fund, etc., that exceeds $10,000. however, within a calendar year, the taxable income shall be included in the part of the value exceeding 10,000 kr.

23) Debt debt to the public sector for socially vulnerable groups, in accordance with Chapter 3 (a) in the attempt to post-debt debt to the public sector at risk-to-be. 9)

24) Student aid granted under the law of high school schools, schools, household schools and crafts schools for people who, when received, meet the age requirement for social security law in order to receive a population pension that receives or receives a pension ; an advance on early retirement or who receives invalidity allowance for the assisted living or care allowance in accordance with section 6 (4). Amendment No 4. 285 of 25. April 2001 on the amendment of Social Security Act and other laws. (Pre-early retirement).

25) Contribute by law on home services.

26) The value of its own work, as well as one in this respect, have not been achieved by the withdrawal of goods and services from the owner ' s activities when the work is carried out on own personal property, for the private sector concerned.

27) Benefits in kind and amount of cash granted to inmates in the institutions of the Criminal Investigation pursuant to the Act of Enforcement of Pre-Pre-v.

28) The finder's fee and allowances paid under the Act on the HIVs or Danes and Danes in the museum slop, as well as reward and rewards for effort to save people or to cooperate or prevent a crime ; where the relevant work does not belong to the occupation of the person concerned.

29) Deposits to cover Move Expenses after Section 63 c in the law of public housing and so on.

§ 7 A. 10) The following services shall not be taken into account for the taxable income :

1) The value of the right that a company provides to own employees or employees of the company's daughter or subsidiaries to buy or draw shares or cooperatiates in the company. A daughter or subsidiary undertaking shall mean a company in which the parent undertaking directly or indirectly has an owner's share, which is at least equal to the percentage laid down in the section 13 section 13 of the corporation tax. 1, no. 2. It is a condition that the value of this right does not exceed 10%. per The salary of the employee's salary. It is also a condition that there can be no transfer, pan-European or other stock of the stock, etc., before five years after the end of the calendar year in which the acquisition has taken place. If the company that has given the employee the right to buy or draw shares or cooperatits is included in a merger, division, assets or share exchange, before taking advantage of the purchase or the right of entry, the employee shall not be considered ; for the agreement on the remuneration. No matter the rule in four. Act. the shares, etc., may be placed on the market in accordance with the rules laid down in Article 39 (3) of the Asset Taxation Code. 3, when the payment of taxes has been incurred according to the section 38 of the asset tax law. The stock and so on shall be deemed to be acquired at the price of which the employee has acquired them for subsequent repayment. 11)

2) 11) The value of yield units or similar, such as a carrier for own employees or employees of the company's daughter or subsidiary subsidiaries in the form of shares. A daughter or subsidiary undertaking shall mean a company in which the parent undertaking directly or indirectly has an owner's share, which is at least equal to the percentage laid down in the section 13 section 13 of the corporation tax. 1, no. 2. Income tax exemption shall cover a maximum amount of an encoding of a sum of 12.450 kr. an annual basis for each employee. It is also a condition that, before seven years after the end of the calendar year in which the acquisition has taken place, there can be no transfer, pan-European or other exclaition. If the company that's committed to the enrative share of profit is the company. The parable part of a merger, division, assets or equity exchange prior to the encoding of the staff shall be deemed not to have been deemed to have been the agreement on the remuneration. No matter the rule in four. Act. the shares may be placed on the stock, as well as security, by the Article 39 (3) of the Asset Taxation Code. 3, where the payment of taxes has been granted in accordance with the section 38 of the asset tax law. The amount in the third. Act. regulated by a person ' s tax on 20.

3) The value of yield units or similar to the employees in the form of bonds issued by the company. If the value of one or more of the staff exceeds a basic amount of 2,800 cages, the company shall be charged to the person within one month following the award of the bonds to the Treasury Fund a levy of 45%. the amount of the amount of the benefit exceeding a $2,800 DKK. It is a condition that there can be no transfer, pan-European or other on-site debt securities, etc., before five years after the end of the calendar year in which the acquisition has taken place. It is also a condition that the value of the bond, including tax after 2, is added. Act. must not exceed 10%. on the salary of the employee. The company may deceive a possible tax after 2. Act. in the calculation of the taxable income. The amount in 2. Act. regulated by a person ' s tax on 20.

Paragraph 2. 11) It is a condition of tax exemption provided for in paragraph 1. 1 that access to acquiring shares or bonds is open to all employees in the company. However, restrictions laid down according to general criteria may be recognised. In addition, it is a condition that employees at the time of acquisition are employed in unsaid position in the company. However, it does not apply to employees who are employed at the time of acquisition, but, as a result of age, it is a retirement age. Moreover, the arrangements shall be capable of having 1 include employees who have been discharged at the time of acquisition due to the activity of the company, but which are expected to be reinstated (seasonal workers). For schemes covered by paragraph 1, 1, no. 1 and 2, moreover, the employee shares must have the same rights as the other shares of the company by the same grade, but be ignored from any obligation to deactivate the stock to the issuing company to the value and that : the employee shares must not constitute a special share class.

Paragraph 3. 11) Paragraph 1, no. ONE, FOUR. pkt., and no. TWO, FOUR. a point that does not apply to employees who are not or within the preceding 2 years before the award has been covered by the source tax of the source tax and section 2 of the income which is responsible for the participation of employees in the Community ; Employee shareholdings.

Paragraph 4. It is a condition of tax exemption provided for in paragraph 1. 1 that information on this subject to a certificate of assurance from the company ' s auditor or lawyer on the accuracy of the information submitted shall be submitted to customs and tax administration by 20. In January of the year after the end of the year, etc. 1, or if this day is a Saturday or Sunday, no later than the following Monday. Customs and tax administration can overlook the deadline in 1. Act.

SECTION 7 B. 12) Amounces paid out from a voluntary scheme, cf. Section 21 a of the Guarantee Fund for depositors and investors, for whole or in part coverage of an accounting deficit in the transfer of assets and liabilities from a financial institution to another financial institution, shall be taken into account by the inventory ; of the taxable income. In the case of a taxable transfer of assets and liabilities, the amount by which the fiscal value of the liabilities exceeds the tax value of the assets (fiscal underbalance) is written as goodwill by the rules in : section 40 of the write-off. If the acquiring financial institution has not opted for international taxation, two shall apply. Act. only to the extent that the fiscal deficit is associated with the company that is taxed in this country.

§ 7 C. (Aphat)

§ 7 D. In the calculation of the taxable income, loans shall be treated in accordance with section 2 (2). 7, in the Act of the Growth Fund, which is only repayable in the case of commercial exploitation of the project, as a loan.

§ 7 E. Deposits granted in section 16 (3). 1, on the construction of buildings and the preservation of buildings and urban environments for building work on conservation and conservation facilities, shall not be included in the recipient ' s taxable income. The same applies to other public subsidies granted for the same purpose. The part of the cost of construction covered by the grant shall not be deducecharged at the income or taken into account in the calculation of the basis for tax depreciation and shall not be taken into account for the acquisition of the sum by the decision to be taken into account ; the taxable profit or loss of the property.

Paragraph 2. 13) Where there is a building work on a peace or conservation worthy building, a public subsidy may be granted subject to the provision in paragraph 1. Paragraph 1 shall be treated in the same way as to provide for the same construction work, in accordance with the rules laid down in paragraph 1. 1.

SECTION 7 F. 14) The taxable income is not included :

1) housing aid granted in accordance with the law of individual housing aid and compensation for the provision of housing legislation to cover a tenant's increased net housing expenditure in the case of conversion of the residence to assisted housing or in the reeners ' residence ' ;

2) aid granted in accordance with section 37 (3). 1, 2 and 4, section 40 (4). 1 and 2, section 44 (3). 2, section 44 (a), 2, section 45 (4). 1, Section 47, paragraph 1. Paragraph 62, paragraph 2. 2 and 3, and section 74 a of the urban renewal and housing improvement and section 62, section 134 (4). Paragraph 1, section 145, paragraph. 3, section 148-150, section 151, paragraph 1. 2 and 5, section 153, paragraph 1 and 3, section 154 (4). Paragraph 1, Section 161 (1). Paragraph 1, section 168, paragraph 1. 4 and 5, section 169 (4). Paragraph 1, and section 174 (4). 4, in the Law on urban renewal and section 14, section 26 (4). Paragraph 1, section 53, paragraph. 3, section 63, paragraph. 3, section 67, section 68, section 69 (3). 1, section 70, section 71, paragraph 1. 1, section 72, paragraph. Paragraph 1, section 77, paragraph. 5 and 7, and Section 78 (3). 1, on the urban renewal and development of cities,

3) grants, in accordance with the law of state aid for the conversion of older homes into heat and power,

4) grants, in accordance with the law of state aid for energy-saving measures in the housing of pensioners,

5) grants, in accordance with the law of state aid for the conversion of power-heated buildings,

6) grants which, pursuant to section 9 (2), 2, in the rule of land distribution and public purchase and sale of real estate for agricultural purposes and so on. (Earthward distribution law) shall be granted on expenditure borne by the lodors, as well as subsidies, as provided for in section 9 (2). 2, in the rule of land distribution between the landowners, the costs incurred shall be borne by the lodors, cf. § 28, paragraph 1. 3, in the Grounders Act,

7) grants to the construction owners for installation work, as mentioned in section 4 (1). 1, no. 1, in the Moose Fund Act,

8) grants to consumers for the purchase of new energy efficient appliances and equipment as referred to in section 4 (4). 1, no. THREE, TWO. pkt;, in the Moose Fund Act,

9) amounts paid by the public to the cleaning and other properties of polluted properties, in accordance with environmental legislation,

10) amounts paid by the oil business environment in accordance with the agreement of 21. December 1992 for cleaning and other properties of contaminated properties,

11) grants to consumers for the purchase of new energy efficient products and the installation of those referred to in section 1 (1). 2, no. 2, in the law of state aid for the conservation of energy savings, 15)

12) 15) amounts which the seller of a real estate pays to the purchaser for whole or partial coverage of the premium for ownership insurance pursuant to section 2 (2). 3, in the law of consumer protection, by acquiring immovable property, etc., and

13) 15) grants which, pursuant to section 22 (2), 1, no. 7, in the field of electricity supply, section 14 (4). 1, no. 3, in the law on natural gas supply and section 28 b (b), 1, in the area of heat supplies, is being given to ensure the realisation of documentary energy savings.

Paragraph 2. The part of the expenditure corresponding to grants, etc., which are tax-free in accordance with paragraph 1. 1, may not be deducted from the income statement or taken into account by the calculation of the basis for tax depreciation and shall not be taken into account for the purchase of the taxable profit or loss at the expense of immovable property.

Stk.3. Compensation in accordance with the law of state subsidies for the promotion of cogeneration of coal must not be taken into account for the consumer's taxable income. Paragraph 2 shall apply mutatis muctis to the part of the expenditure corresponding to compensation, which is tax-free after 1. Act.

§ 7 G. The income of the taxable income shall not include the deflection of amounts from a trade union to the Andelshaves, to the extent obtained from a subsidy under the section 56 (56) of the urban renewal and housing enhancement. 1, or the section 64 (c) of the Sanity Act, section 161 (1), 1.

§ 7 H. 11) Persons who, as part of an employment relationship, receive remuneration in the form of shares, refrigerator or drawing stock for shares, shall not include the value thereof in the calculation of the taxable income if the conditions set out in paragraph 1 are concerned. Two is met. Evaluation of the condition referred to in paragraph 1. 2, no. The following shall be carried out on the basis of the facts at the time when the actual utilisation rate under the granted purchase or drawing is the actual purchase price for the shares of the available stock, but not later than at the time of the date on which the employee is employed ; acquire the right to the received stock, purchased or drawing-right. It is of no importance to when the actual utilisation rate in accordance with the buying or drawing is the actual purchase price for the shares of the buying stock or the buying-in or the number of purchases, or the drawing-up of the tracer or the number of shares must be regulated by means of a capital increase to other than market rates, fondure issuance, engrading in the context of capital reduction, yields of el.lign; when the regulation is fixed ; contained in the Agreement and when the regulation alone is intended to maintain the value of the purchase or the character of the drawing, respectively, as amended. If the employee acquires absolute right to the received stock or purchase or drawing right before the time the actual purchase price of the actual utilisation rate is available, the assessment of the conditions laid down in paragraph 1 shall be subject to the provisions of paragraph 1. 2, no. The two are satisfied, based on the conditions at the time when the actual purchase price of the actual purchase price is available. If the exploitative rate of a purchase or drawing right under the agreement is fixed as a fixed percentage of the market rate at the beginning of the stock at the beginning of a specified period, the evaluation shall be assessed of the conditions set out in paragraph 1. 2, no. The second is achieved from the beginning of the period when the Utilization Rate is a percentage of the current heading this day, respectively, at the end of the period when the Utilization Rate is a percentage of the rate this day. If the evaluation of the conditions laid down in paragraph 1 shall be 2, no. Point (a) shall be based on the conditions at the time when the actual utilisation rate for the buying or drawing is the actual purchase price of the stock market, and exceeds the value 10%. the estimated annual salary of the employee in the year in which the remuneration is received may be allocated to the total value of the respective years in which the judicial exercise is done. The assessment of the conditions laid down in paragraph 1. 2, no. 3, 4, 6 and 7 are fulfilled, based on the conditions at the time when the employee acquires absolute right to the received stock, purchased or drawing-right.

Paragraph 2. Tax freedom in accordance with paragraph 1. 1 of a payment is conditional on :

1) The fact that the employee and the company where the person concerned is employed has agreed that the rules in this provision should be applied. The agreement must be uniquely identified. It must show whether the remuneration is made up of a stock or a purchase or drawing right in which the company is acquired or acquired shares, the nominal size of the stock or the nominal size of the stock, as a purchase or the drawing right shall be entitled. Where payment is made for the acquisition of the fee, including giving the employee an option within a specified period of time for the purposes of exploitation of the remuneration, these terms shall be stated in the Agreement.

2) That the employee of the same year either

a) receive shares and the buying-and-drawing courses in which the value of the shares received etc. does not exceed 10%. of the earning ' s annual salary, or

b) receive purchase or drawing correctness where the maximum utilization rate is 15%. lower than the market rate of the shares received by the courts gives the right to acquire or draw, and shares where the value of this is not more than 10%. of the annual salary of the employee.

3) That the stock, the meat preparations or the drawing courts shall be provided by the company in which the person is employed or by a company that is affiliates with this company, cf. Section 4 (4) of the exchange rate law. 2.

4) The shares in the company where the person is employed or in a company that is affiliated with this company, cf. the shares in the shares in which the shares are received, or in a drawing-up. Section 4 (4) of the exchange rate law. 2, or gives the right to acquire or draw shares in those companies.

5) That shares received by employees, including shares, can acquire or draw in accordance with the purchase or drawing dishes of the recipient, do not constitute a special stock class.

6) 11) The purchase and drawing of the buying and drawing will not be transferable. It is not considered to be a transfer if the right expires unused or handed over by inheritance.

7) Received meat preparations contain a right of either the employee or the company that has provided the driving time to acquire or supply shares.

Paragraph 3. 11) Where the conditions laid down in paragraph 1 are met 2 require modification of an agreement concluded in the allocation of shares, etc., of the utilization or purchase rate, of the stock or purchase price of shares, or of the stock market, in which the employee acquires shares in order to adapt the Agreement to the use of the rules laid down in this Section shall not be deemed to constitute a statement or acquisition of new shares, purchase or drawing-out courses of any kind. It is a condition that the amendment only aims to adapt the agreement so that the conditions laid down in paragraph 1 are to be adapted. Two can be fulfilled.

Paragraph 4. If it's company, after paragraph. 2, no. 3 which shall provide shares or to purchase or drawing-line or the company in accordance with paragraph 1. 2, no. 4 in which the employee may acquire shares before the exploitation of the right or the acquisition of the stock in a merger, division, assets or share exchange rates and, as a result of this restructuring, a change to it is carried out ; the contract of remuneration awarded by the company and its staff shall not be considered to have been awarded the agreement on the remuneration. It is a condition that the company in which the person concerned is employed by the merger, division, the transfer of assets or the stock exchange, and the staff provided for in paragraph 1. 2, no. The provisions of this provision shall apply to the remuneration received by the staff following the restructuring referred to in 1. Act. The following paragraph shall be entered. 1 a new time for the assessment of the conditions laid down in paragraph 1. 2, no. Two-four, six and seven are fulfilled. The conditions of paragraph 1. 2, no. 2 (a) that the value of the receipts received or the drawing-pointing shall not exceed 10%. the annual salary of the employee ' s annual salary shall not apply to the extent to which the value of the receipts received by the receipts or drawings shall correspond to the value prior to the restructuring. The conditions of paragraph 1. 2, no. 2 (b) that the maximum utilization rate must be 15%. lower than the market rate of the shares received by the courts gives the right to acquire or draw, shall not apply in cases where the actual utilisation rate is available to the extent to which the value of the purchase or drawing-rights is to be used, restructuring shall correspond to the value before restructuring. 3. Act. shall not apply in cases as referred to in 4. and 5. Act. 4. and 5. Act. shall apply by analogs to the shares of shares.

Paragraph 5. Where a drawing-up is covered by paragraph 1. 1 expires unused, a possible tax on the basis of the tax law of the stock market. In subsequent dissent of shares and shares acquired on the basis of the purchase or drawing-ins received, the shares shall be deemed to have been acquired for the amount to which the employee has acquired them.

Paragraph 6. Where a stock of shares, meat preparations for shares or drawings of shares are covered by the rules laid down in paragraph 1. 1, a deduction may not be deductible according to section 6 (6) of the State Treasuse Code. 1 (a) of the value of the stock, refrigerator or drawing-ins which are tax-free in accordance with paragraph 1. I. In the case of shares, etc., tax-free of the consignee in accordance with paragraph 1 and the establishment of shares for the purpose of assigns the purchatter of the tax-free of the staff provided for in paragraph 1. 1, the shares and so on by the loss of profit and loss in accordance with the exchange rate tax law respectively, respectively, shall be deemed to have been deemed to be the value of the commercial value at the time of departure.

Paragraph 7. 11) The auditor or a lawyer for the company in which the recipient is employed shall, where an agreement has been concluded as referred to in paragraph 1, shall, where the person is employed. 2, no. 1, certify that the agreement complies with the conditions laid down in paragraph 1. 2. If the company is not taxable to Denmark, another accountant or lawyer can certify the agreement. If the terms of two or more identical agreements are identical, the auditor or the attorney general shall be able to complete the certification of the agreements. The certificate shall indicate at the time when the actual purchase or utilisation rate is available if this information is not specified in the Agreement. Bestands the remuneration of shares that are not listed, the certificate must also include information on the commercial value of the stock at the time indicated in 4. Act. consists of the remuneration of buying and drawing dishes that are not listed as listed, and applying the rule set out in paragraph 1. 2, no. Paragraph 2 (a) shall also include information on the value of the purchase or the design court at the time referred to in 4. Act. consists of the remuneration of buying or drawing dishes that are not listed, and applying the rule set out in paragraph 1. 2, no. In paragraph 2, the certificate shall also include information on the actual utilization rates in accordance with the purchase or design right and of the market rate at the time referred to in 4. pkton, of the stock in which the purchase or drawing rights are given the right to which the stock is not listed. A copy of the agreement with the submitted certificate shall be submitted to customs and tax administration at the latest, at the same time as the accounts of the company ' s financial records as provided for in section 3 (3) of the tax control Act. 2, for the year in which the employee acquires absolute right to the shares and so on, the company has no Danish customs and tax administration, the auditor or the lawyer shall send the collective agreements and certificates to one of the customs duties and certificates of one of the staff concerned ; Tax administrations. If the evaluation of the conditions laid down in paragraph 1 shall be 2 is met, only at the time when the actual utilisation rate for the purchase or drawing-the stock market, respectively, of the stock is available, the copy of the agreement and the certificate first shall be submitted for the year in which the actual utilisation rate is obtained ; the buying course is available. Expires the company ' s financial year for the period 1 -August 30th. However, the copy shall be submitted not later than 20. January of the following year or, if this day is a Saturday or Sunday, the following Monday.

Paragraph 8. 11) Where a merchant is covered by the rules laid down in paragraph 1. 1 7, used in cash disbursement to the employee of the value of the cooled (difference ceaseaside), the rules shall apply in section 28. Is the condition in section 28 (3). ONE, FIVE. pkt., not met, rules in section 16, cf. State Treasument Section 4, however applicable. In addition, the rules of section 28 shall apply to purchase and drawing courses covered by the rules laid down in paragraph 1. One-seven, if the employee's tax duty to this country ends, cf. § 28, paragraph 1. 4 and 5.

Niner. 9. 11) In cases covered by paragraph 1, 1-7, the rules are in section 16 or Section 28, cf. the Section 4 of the State Treasuse Section 4, not applicable, cf. however, paragraph 1 Paragraph 1-7 shall not apply where the allocation of shares and so on is covered by Section 7 A.

Paragraph 10. 11) The Tax Minister gives an annual report to Parliament on the application of the rules laid down in paragraph 1. 1-7.

§ 7 I. The amount of the State shall be paid as an inflation guarantee in the context of the issuing of index-regulated bonds for the financing of new and rebuilding of ships is tax-free of borrowing.

§ 7 J. Drawing contributions after paragraph 13 of the refinancing of mortgages and so on in agricultural service loans and sections 2 b-d for index-regulated mortgages of the State shall be granted to land use loans, tax-free for borrowing. Contribution contributions granted under section 6 (4). 1, cf. paragraph Three, in the law. 850 of 20. In December 1989 on the RealCredit Fund of Danish Agriculture, it is also tax-free of borrowers.

§ 7 K. The legates subject to their application to study abroad, the Faroe Islands or Greenland are not included in the income statement of the recipient, to the extent that they include the cover of regular travel expenses between Denmark and the Student Site. The legates subject to their application to study abroad, on the Faroe Islands or in Greenland, shall not be included in the income statement of the recipient, to the extent that they include the cover of normal costs of accommodation, diet and peas and, as appropriate, in the field of study, cf. paragraph 2.

Paragraph 2. In the case of transport in the car or motorcycle, the amount shall be calculated for the usual amount of travel on the basis of the rate which the Treasure of which shall lay down in section 9 C (3). 1, instead of the actual expenditure. For normal costs of accommodation, diet and peas in the study abroad, the rates in section 9 A (3) shall be able to be used. 2 shall be used instead of the actual costs incurred. The standard rates of section 9 A (3). 2, to cover the costs of diets and additional requirements, only during the first 12 months of the crew shall be in the field of study.

Paragraph 3. Legacy to cover documented expenses related to the study abroad, the Faroe Islands or Greenland are non-income tax-free when the expenditure covered is the payment of tuition, participant fees and the parable, including payment for courses in The language of study.

Paragraph 4. Legacy is income tax-free, provided that they are conditioned by their use to cover costs of scientific work, including higher education costs for ph.d. Student Study.

Paragraph 5. Legacy is income tax-free when they are granted on a grant during temporary residence in this country, provided that the grant is awarded to the State, both as a national and a resident in a developing country, when this is started. The tax rate stipulates which countries which, in accordance with this provision, are to be regarded as developing countries.

Paragraph 6. Moreover, according to the law of state training aid, the rate of subsidies is not income tax-free.

Paragraph 7. Expenditure covered by an income taxable grant as referred to in paragraph 1. The taxable income cannot be deduculent or written in the taxable income of 1, 3, 4 and 5. Tax freedom for otherwise tax-free allowances will be lost to the extent that expenditure can be covered by the tax-free part of scholarships.

§ 7 L. 16) 17) 18) In the calculation of the taxable income and income covered by the source tax bill, section 48 F (1). Paragraph 1-3 shall not include calculated contributions covered by the obligation to hold the obligation to hold Article 11 (1). 10, on the labour market contribution of persons covered by the obligation to contribute in accordance with the provisions of Article 7 (3) of the Act of Title 7 (2). 1, cf. § 8 (3) 1.

Paragraph 2. Paragraph 1 shall apply mutatis muted to pension savings as required under Section 17 b (3) (b). 1, and paid in pension savings after paragraph 17 b (b) (b) ; 4, in the Act of the Labor Market Supplementary Pension, cf. Law Order no. Five of four. 1 January 2001, respectively, as referred to in paragraph 17 (f). 1 and 3, in the same law, cf. Two. and 3. Act. No provision shall be taken from the calculated pension payment due in accordance with section 17 c (1). FIVE, TWO. pkt., and section 17 d (1), 3, in the Act of the Labor Market Supplementary Pension, cf. Law Order no. Five of four. of January 2001, and pursuant to section 17 of paragraph 1. The same law, in the case of customs and tax authorities on the basis of section 17 b (b) ; 3, in the Act of the Labor Market Supplementary Pension, cf. Law Order no. Five of four. of January 2001, or paragraph 17 f, paragraph 1. 6, in the same law, do not make the collection of the balance or the payment of excess amounts for the purposes of altering the tax statement for 1998 and subsequent years, shall be suspended only from the amounts calculated in the tax ; annual statements, which formed the basis for writing into separate accounts in the occupational pension scheme for separate accounts.

§ 7 M. The approval of the payment of an association shall be paid to members of the Board of Directors or to voluntary, unpaid accomplices providing assistance under the tax-free enterprise of the association shall be tax-free of the beneficiary. Tax freedom shall be subject to payment of expenses incurred by the consignee on behalf of the association, and that the reimbursement does not exceed the rates set by the Treasurer.

Paragraph 2. The allowances paid by the home guard for voluntary unpaid personnel participating in the establishment of the home guard shall be tax-free of the beneficiary where the compensation does not exceed the rates fixed by the Treasurer.

§ 7 N. (Aphat)

§ 7 O. Taxable persons shall be responsible for the calculation of the income of the taxable income in accordance with the rules laid down in paragraph 1. 2 :

1) The aid and grant amounts granted as a disposi-sum of public funds, grant, cultural fonds and similar in this country or abroad, where the gift or grant is based solely on the recognition of the beneficiary ' s merits, cf. however, section 7, no. 19.

2) Amount of paragraph 16 G, which, in the case of dissolution of a pension scheme or of a pension, falls to the employer when, in his taxable income, they have deducted from the employer ' s contribution to the scheme, unless the amount is taxed, Pension of Pension Act, section 24.

3) Remuneration for settlement of pensionable tales not covered by a pensioner, cf. section 40 (3) of the Depreciation Act. 9, cf. paragraph 3.

4) The income of the taxable income from one of the taxable work shall be carried out by a taxable person, work of literary character, creative or scientific character, which, after being reduced by labour market contributions, exceeds one ; Comparison amount. Work must not be carried out in employment conditions. The income must not be derived from scholarships or scholarships. The comparison amount shall be 25%. of the average of the income of the person concerned, cf. 6.-10. ptangle in the three years preceding the year in which they are 1. Act. the income referred to above. If the other income in the year in which it is 1. Act. the income referred to in the said income is less than the average, the amount of comparison shall be increased by the difference. The income of each of the three years involved in the average calculation shall be calculated as income tax-taxable income year. If the taxable person applies the company scheme, the taxable income with the income of the company is increased, cf. " corporate tax havens ", where this is positive or reduced, if this is negative, however, the increase must not be carried out with company income, which has been transferred for a period of three years to the taxable income of one of the three years. If the taxable person makes a call to the subject of the economic outlook, cf. corporate tax havens, section 22 b, or income foetal, cf. corporate tax havens, section 22 d, shall be increased to the taxable income with these. The increase does not, however, occur with provisions that are raised in one of the three years. The other income of the year in which it is in 1. Act. the income referred to above is obtained, without regard to this income, but, by the way, on the basis of the taxable income with the regulation of company income and the need for a cyclical report, in accordance with section 22 b, and income after paragraph 22.

Paragraph 2. Of that part of the sum of the amount referred to in paragraph 1. 1 above income exceeds a basic amount of 7,900 kr; 85% shall be counted. for the taxable income. The basis of the basic amount is adjusted according to the Danish tax havens.

§ 7 P. (Aphat)

§ 7 Q. The taxable income is not included :

1) Decision of the tax administration Act, Section 52, and interest on the same Law, Section 57 (3). 2 and 5.

2) However, the amount paid to a person concerned in accordance with Chapter 19 of the Tax Code to cover the costs of the subject of the tax administration shall not apply to the extent to which the amount of expenses compensation and others are paid ; reimbursed expenditure exceeds the person ' s total cost of expert assistance, etc. in the case, or to the extent that the amount may not be considered as a result of the legal interest of the outside.

Paragraph 2. Amouns referred to in paragraph 1. 1, no. 2, may not deduct from the taxable income unless the outside is a fund or association, etc., which, according to the general rules of law, has deductions for innuendo or divisions. Where the amount of the contract is granted or as part of an agreement on personal work, in addition to the expenditure of the beneficiary for expert assistance and so on, and the employer and the other in his taxable income, the employer shall include the amount in his taxable income ; the amount of the recipient ' S ' income ' income.

Paragraph 3. Costs of aid in tax matters cannot be dedured from the income statement. Furthermore, expenditure to which compensation may be paid under Chapter 19 of the Tax Code cannot be deducised from the deducisation of the taxable income.

§ 7 R. Interesters, yields at § 16 A, abstention sums in accordance with section 16 B, profit and loss as referred to in the profit-making and asset tax law, as well as profit and loss due to change of securities in respect of securities, in the case of a savings schemes created under the law on housing savings shall not be taken into account in the taxable income.

Paragraph 2. Taxation shall be carried out in accordance with paragraph 1. 3 in the following cases :

1) In the case of payment of the indebent, without the deferment of the sums allocated for purposes as referred to in Section 2 of the Law on Housing Savings.

2) After the end of the 10 years period, cf. Section 4 (4). Two, in the law on housing savings.

3) By the savings of the party, cf. Section 5 (5). Three, in the law on home life savings.

4) When the amount of the savings is released due to the party ' s death, cf. Section 5 (5). Four, in the law on housing savings.

5) When the amount of the savings is released in the case of a change of the spouse of spouses, cf. Section 5 (5). Four, in the law on housing savings.

6) When the savings tax by the party after the source treasuer section ceases to be a result of relocation abroad, cf. Section 5 (5). Three, in the law on home life savings.

7) When the inventor becomes a resident of a foreign state, the Faroe Islands or Greenland, in accordance with the provisions of a double-tax agreement, cf. Section 5 (5). Three, in the law on home life savings.

Paragraph 3. In the case referred to in paragraph 1, 2 include interest, yields at § 16 A, abstention sums in accordance with section 16 B, profit and loss as referred to in the profit-making and asset tax law, profit and loss due to changes in securities stocks, as well as a supplement to it ; taxable income, in accordance with the rules laid down in Article 4 (4) of the person tax. 1, no. One, for that income, in which a reposition of taxation has been entered. The supplement is 5%. of the amount specified in paragraph 1. 1 per year from the end of the earl ' s income, which has been attributed to or implemented, and until the end of the income in which the reposition of taxation has occurred. The amount after 1. Act. , however, cannot be negative.

§ 7 S. Deposits granted by the Bane-management to limit noise from railway undertakings shall not be included in the taxable income.

Paragraph 2. Deposits provided by the directorate or by other public authorities for measures to limit noise from roads shall not be included in the taxable income.

Paragraph 3. Where, in the case of a reduction in noise, public grants covered by the provisions of paragraph 1 shall be granted. Paragraph 1 or paragraph 1. the other grants granted to the same measures shall be dealt with in accordance with the rules laid down in paragraph .1 or in paragraph 1. 2.

Paragraph 4. The part of the expenditure on the reduction of noise covered by the amount of the grant referred to in paragraph 1. 1 3, may not be deducted from the income statement or taken into account by the calculation of the basis for tax depreciation and shall not be taken into account for the purchase of the taxable profit or loss on the property.

§ 7 T. The taxable income is not included in payments and so on from states, funds, organisations, etc., should they be paid out as a result of Nazi attacks against people during the Second World War.

§ 7 U. Gifts, allowances and gratities from the employer ' s employer, which is granted in the case of an employee's resignation or in the case of the jubilance of the employer or the employee, shall be taken into account for the taxable income, the amount by which the total acquisitions in the income year exceed 8000 crane, cf. however, paragraph 1 2-4 and section 31. It is a prerequisite for the freedom of the tax that the taxable person who receives the gift, the compensation or the gratient, is employed as a salary receiver in the company that carries out the payment. Rule of 1. Act. shall not apply to the extent to which the amount is replaced by the person who would have been charged in the income of the post at the time of departure and until such time as the recipient may have been named in accordance with his contract ; or the general rules of law.

Paragraph 2. In the case of deduction allowances, it shall be a condition of the freedom of taxation provided for in paragraph 1. 1 that

1) the taxable person who receives the compensation is completely ceaseless to be employed in the paying company, and

2) the amount of the compensation payment shall be paid in the time of the severance.

Paragraph 3. For gifts and gratities paid by an employee's anniversary in the company, it is a condition of the tax freedom provided for in paragraph 1. 1 that the employment has been passed in 25, 35 or a larger number of years by 5.

Paragraph 4. For the purpose of giving gifts and grafts in respect of a company ' s anniversary, it shall be a condition of the freedom of taxation provided for in paragraph 1. 1 that

1) the business has been passed for 25 years or in a number of years that is a delegate by 25 and that :

2) the undertaking shall pay the same anniversary bonus for all full-time employees and a proportionate share thereof to part-time employees.

§ 7 V. For the recipients of divisions, which are deductored by the fonts or association, at the times when the individual installments are to be due, cf. Section 4 (4) of the Fund for the Fund. THREE, TWO. pkt., deferred the time of the time of the distribution shall be deferred.

§ 7 X. The income of the taxable income shall not be included in grants awarded and used in the provision of the promotion of private rental or private youth housing.

Paragraph 2. In the case of profit and loss of immovable property where a grant has been granted in the case of the promotion of private rental or subsidiary youth housing, the sum of the purchase shall be used in accordance with the general rules deduced ; the subsidy.

§ 7 Y. The value of quotas and payment entitlements covered by Section 40 A- 40 C of the depreciation Act and which is granted free of charge shall not be included in the inventory of the recipient ' s tax-taxable income.

Paragraph 2. A tenant company that has contracted a lease agreement before the 1. In January 2006, handing over payment entitlements with a maximum value equal to the value of payment entitlements granted to the tenant in the first-time allocation to the tenant company, without fiscal consequences, for : the tenant and the tenant, if the transfer is non-remunerated, cf. section 40 C of the depreciation of the depreciation, by means of contracts concluded before 1. In January 2006, where the tenant (primary tenant) has renated property on to another farmer (secondary tenant), the rules shall be laid down in 1. Act. equivalent use of the transfer of payment entitlements from the secondary tenant to the primary company.

§ 7 Z. In the case of the income of the taxable income, sewage supply companies shall not add to the amounts paid by the company as a result of the undertaking to refund a municipality of an amount equal to the actuarial defundable ; the value of the official commitments made prior to the undertaking ' s takeover of the supply of the sewage supply and for which the municipality does not have any means of execution.

§ 7 (D) (19) Commitment of the taxable income shall not be included in remuneration or allowances which, in order to care for the care of sick children in a private household, shall be paid by persons in the household to people over 60 years. The following conditions must be fulfilled :

1) The total income for the child care concerned does not exceed a $1,650 kr. a year. The amount of the amount shall be adjusted according to the Danish tax havens.

2) Expenditure in connection with childcare is not deduction in the taxable income.

3) The parishier shall participate in a scheme to be administered by the municipality or a voluntary social organisation. It must include in particular the Statute of the Association or the Fund ' s statutes that the scheme is addressed to sick children. The local authority in which the scheme operates shall have the scheme, including the usual statutory information, registered as a replacement grandparent.

7 ISLAND. 20) In cases where the person responsible for the obligation to carry out the payment of tax and tax administration by means of the source of the source tax shall be included, the travel and transport allowances included in the calculation of the payment of the obligation of the person concerned shall be taken into account, as well as the payment of the payment on the basis of the payment of the taxable income of the taxable income from the beneficiary of the expenses.

Stk.2. Payments on the income of the source tax shall not be deducted from the deduction of the taxable income of the indeliable person concerned.

Stk.3. Recipients of reimbursements which are tax-free in accordance with paragraph 1. 1, may not carry out the carriage of passengers by road, which has provided the basis for reimbursement or travel expenses, etc. in accordance with section 9 A (3). 7, 1. Act. or 3. ptankers, which have been reimbursements to the relevant allowances.

§ 8. The deduction of the taxable income is deducted from expenditure incurred in respect of the employment of the taxable income, advertising and the same for the purpose of obtaining the sale of goods and services in the relevant and future income.

Paragraph 2. The provisions of paragraph 1. Paragraph 1 shall not apply in cases where the taxable income is made up as a percentage of a simplification ' s assets in accordance with the rules of the law on income taxation of limited liability companies and so on.

Paragraph 3. In the calculation of the income of the taxable income :

a) current commissions or premiums for loans to which the taxable person is recording, or to ensure his debt ;

b) premiums and similar services for the obligation to guarantee the debt of the taxable debt, and

c) " tents ", disposcones and similar one-time benefits for loans, guarantees of loans or bail, as referred to in a) and (b), where the duration is less than 2 years.

Paragraph 4. 21) However, in the calculation of the taxable income, expenditure shall be deducied only by an amount equal to 25%. on the expenses incurred.

§ 8 A. 16) (22) 23) When the taxable income is to be discharged, it is deductitable that the giver has granted to associations, foundations, institutions, etc., if the means are used in general or otherwise verbial benefit for the benefit of a single greater circle of persons. It is a precondition for deducting that the present for each association, the foundation, institution and so on in the income concerned has at least 500 kroner has been petited. Deduction may also be granted only to the amount by which the gifts which then come into account together exceed 500 kroner. an annual basis, and it may not be more than a basic amount of 7,900 cranks, which is regulated by the Danish tax havens section 20. Finally, deduction shall be made subject to the association and so on which the association has notified the customs and tax administration, in accordance with the rules laid down by the tax minister pursuant to Article 8 (e) of the tax control Act. 3.

Paragraph 2. 23) The right to deduction after paragraph shall be : 1 is conditional on the approval of the association or religious community in this country, or in another EU/EEA country, where it is indigenous, for the calendar year in which the donation is given, cf. paragraph 3. It shall be of statutes, of the fundator. indicate that the purpose is non-profit-making, that is to say. the means alone may be used to support a further group of persons who are in economic craving or having difficult economic conditions or for a purpose which, in the general public opinion, can generally be characterized as such ; usefulness and a certain greater circle of good, or that it is a religious community. It must be stated in the same way that a liquidation language or a surplus of the solution must be added to another charitable association, etc.

Paragraph 3. 23) The customs and tax administration shall lay down detailed rules for the approval of associations and so on, organizational matters and the submission of information on assets, revenue, contributors, the use of the funds, etc. Customs and tax administration shall publish each of the products concerned ; year, a list of organisations which satisfy the conditions for eligible benefits. In order to be entitled to do so and to be included on the list, an organisation ' s application and so on for the calendar year concerned shall be received by customs and tax administration no later than 1 October in the following calendar year.

Paragraph 4. Gifts that have been deducted after Section 8 (s) cannot be deducted in accordance with paragraph 1. One and two.

§ 8 B. In the case of the income of the taxable income, expenditure incurred in the activities of the studies and research activities relating to the taxable profession, with the exception of expenditure for the investigation of raw materials in accordance with the raw materials, shall be subject to the expenditure of the tax and the taxable amount. paragraph 2, following the choice of the taxable man, either deduct from the income in which they have been held, or attributed to an equal amount of annual amounts of this and of the following 4 incomes. The same applies to the cost of basic research, which is being held by an ongoing company. If expenditure as referred to in 1. Act. have been held before the taxable commenced, the costs may only be deduced from the income in which the industry has been initiated, or written off as from and with this income, unless it is a stock or liability company. The customs and tax administration may, however, permit the deducement of expenditure or be written off as stated before the start of the profession.

Paragraph 2. The deduction of the taxable income can be deducted from expenditure incurred in connection with the employment of raw materials in connection with the professions of the taxable duty ; the costs incurred before the taxable commences are incurred ; the costs, however, with an equal amount of yearly annual amounts of over five years from and with the revenue acquired in the industry. The same shall apply where the expenditure in the income in which they are held exceeds 30%. the profits of the taxable undertaking by self-employment, discharged and depreciation after this paragraph, but with a supplement to the interest rate and exchange rate losses and deduction of interest and profit from profit and exchange rate, which is part of the exchange rate, in the uptake of the proceeds. Customs and tax administration may permit the expenditure referred to in 2. Act. be deduction or rewritten prior to the initiation of the business operation on which the investigation is taking aim. In addition, when circumstances speak, customs and tax administration may permit the expenditure referred to in 3. Act. dedugable at once.

Paragraph 3. Notwithstanding paragraph 1 1 and 2 may be incurred in the purchase of machinery, equipment and other similar operating methods, ships and property, only deduct or rewritten on the law on tax depreciation and so on.

§ 8 C. In the calculation of the taxable income, deductions may deduction from the amount of $25 (5) of the win-win game. ONE, ONE. Act. The same shall apply to transfers in accordance with the Act on the benefits of the game-leautoms. 25 (1). ONE, TWO. Act.

§ 8 D. The deduction of the taxable income is not deductible for bribery charges as referred to in the penal code section 144 to a person employed, appointed or elected as a service or office by legislative, administrative and judgmental bodies, whether or not it is for Denmark, the Faeroe Islands or Greenland or a foreign state, including local authorities or political subdivisions, or of an international organisation formed by states, governments or other international bodies ; organizations.

§ 8 E. In the calculation of the taxable income, the income of farmers shall be deductible in accordance with section 6 (2). Paragraph 1 (a) of the State Treasuer ' s tax on salvage and storage, etc. of straw shall not be limited in the light of the straw being used for fire in plants which provide for the private residence of heat.

§ 8 F. 24) Repeared

§ 8 G. In the calculation of the taxable income, companies which are taxable according to section 1 (1) of the company tax shall be able to be taxable. 1, no. 1-2 a, 2--2 e, 2 g, and 3 a-6, as well as § 2 (2). 1 (a) and funds taxable in accordance with the Fund for the Fund, deduct an amount equal to 25%. the expenditure incurred in the joint European research project Eureka or in connection with the participation of the Community research projects, Brite or Race, in the joint European research project, or in relation to the participation of the European Research Project. It is a condition of the extraction that the research project in question at the end of the income year has been approved as either the Eureka project of the Technology Board or as the Esprit project, the Brite project or the Race project of the European Commission. Furthermore, it is a condition of the deducted that expenditure incurred within the budget that the undertaking is setting up to obtain approval from the Board of Technology, the European Union, respectively.

Paragraph 2. In the calculation of the taxable income, companies which are taxable according to section 1 (1) of the company tax shall be able to be taxable. 1, no. 1-2 a, 2--2 e, 2 g, and 3 a-6, as well as § 2 (2). 1 (a) and funds taxable in accordance with the Fund for the Fund, deduct an amount equal to 25%. the expenditure incurred in the joint European research project Eureka, in programmes under the Nordic Industry Fund, in EU programmes under the framework programme for Community action, in the context of the Community ' s activities in the framework programme ; research and technological development or the Thermie of the EU programme. It is a condition of the extrafraction condition that the research project in question is pre-approved by the Economic and Business Affairs Minister or the person authoriting it. It is also a condition that the research project in question at the end of the income year has been approved, either as the Eureka project of the Vocational and Construction Agency, as a project of the Nordic Industrial Fund or as a European project by the European Commission. Finally, it is a condition of the deducted that expenditure incurred within the budget that the company is setting up in order to obtain the approval of the Corporate National Agency, the Nordic Industrial Fund or the European Commission.

Paragraph 3. Exceptions after paragraph shall be deducted. Paragraph 1 and 2 shall not affect the taxable ' s access to deduction of the operating costs and depreciation of the general rules of the tax legislation.

Paragraph 4. Exceptions after paragraph shall be deducted. 1 shall be granted only on the basis of the expenditure incurred for projects approved by the end of 1989.

Paragraph 5. Exceptions after paragraph shall be deducted. 2 shall be granted only on the basis of the expenditure incurred for projects approved by the end of 1995.

Paragraph 6. The Economic and Economic Affairs Minister or the authorised person may lay down detailed rules for the implementation of the provisions of paragraph 1 of this Article. 2 mentioned pre-approval of projects.

§ 8 H. In the calculation of the taxable income, companies which are taxable according to section 1 (1) of the company tax shall be able to be taxable. 1, no. 1-2 a, 2--2 e, 2 g, and 3 a-6, as well as § 2 (2). 1 (a), deduct gifts which it is satisfied that the company has provided to the public or otherwise of non-profit or other means of non-profit, institutions, institutions, etc., which use their means, including the benefits received, for research. The associations, the foundations and the institutions must be indigenous to this country.

Paragraph 2. 24) Deduction in accordance with paragraph Paragraph 1 shall be subject to the granting of the Frie Research Council for the calendar year in which the present is granted the association, the foundation, institution and so on which is entitled to receive gifts with the effect that the amount of the gift may be deductible when it is charged ; taxable income. The Council's decisions may not be brought to the second administrative authority.

§ 8 I. The deducement of the taxable income can be deduciculent from the study of new markets, with a view to the establishment of a business enterprise or the extension of a existing business enterprise.

Paragraph 2. Expenditure for the examination of new markets held before the establishment of a business enterprise can only dedube from paragraph 1. 1 if the survey is instrumental in the establishment of the business establishment.

Paragraph 3. Expenditure after paragraph Paragraph 1 and paragraph. 2 after the choice of the taxable person may be deducted in full in the income of the expenditure incurred, however at the earliest of the income in which the establishment of the business is carried out, or attributed to an equal amount of annual amounts of this product and the following 4 incomes.

Paragraph 4. The costs of representation can only be dedureate in accordance with the rules laid down in Section 8 (3). 4.

§ 8 J. In the calculation of the taxable income, the deducting costs of the lawyer and auditor held in the establishment of a business enterprise or the extension of an existing business enterprise shall be deducting. The same applies to fees to the Corporate and Corporate Management Board.

Paragraph 2. Expenditure incurred prior to the establishment or expansion of the business establishment may not be dedusted from the income in which the establishment or the expansion of the business establishment takes place.

Paragraph 3. Expenditure that may be regarded as a supplement to a carnior or deduction in a sales sum for an asset cannot be deductible in accordance with paragraph 1. 1.

§ 8 K. In the calculation of the income of the taxable income, the costs incurred for reforestation shall be deduct from up to 20% of the peace process. a year. Don't overdo the costs $25,000. per year per However, the amount may be deduned from the income in the income in which the expenditure is held. If the property is sold or the area planted is cleared after the fire, the expenditure that has not yet been deducted after 1 shall be incurred. PC deducted from the income in which sales or grubbing-up is made. It is a condition of deduction that the fortified area shall be subject to the laws of the forest law in accordance with the provisions of the forest law and that the law of peace shall be registered in the register register and on the chart map. Costs for reforestation can be dedutiated immediately.

Paragraph 2. In the case of the income of the taxable income, the cost of planting trees intended for commercial use as Christmas trees or decorative green in maps and fruit trees and fructoids shall be deduculated with up to 20% of the production. a year. Don't overdo the costs $25,000. per year per However, the amount may be deduned from the income in the income in which the expenditure is held. However, the costs of reforestation in the forest of trees intended for commercial use as Christmas trees or decorative green may, notwithstanding 1, be subject to the provisions of the forest. Act. be dedudiable immediately. If the property is sold or the area planted is cleared, expenditure that has not yet been deducted after 1 shall be eligible for expenditure. PC deducted from the income in which sales or grubbing-up is made.

Paragraph 3. In the calculation of the income of the taxable income, the costs incurred shall be borne by the leaking fence and the supplementary leasing plan, in accordance with the provisions of the supplementary and vehement plan. The bill on leaked and leasing, deducing the taxable income of the income in the income in which the expenditure is held shall be deduciated in full. Obligations to the leasing, in accordance with the law on leaks, are included in the income of the taxable income in the same income in which expenditure after 1 is incurred. Act. shall be held

Paragraph 4. Acquisition sums and abstentions for trees and so on shall be subject to paragraph 1. 1-3 is converted into cash value.

Paragraph 5. Paragrasions 1 to 4 shall apply mutatis muted to the costs of leasing or propagated land. However, this does not apply to the deduction of expenditure that does not exceed DKK 25,000. per year per property, cf. paragraph ONE, TWO. pkt., and paragraph. TWO, TWO. pkt., as well as access to deducting expenses that have not yet been deducted from the sale of the property, cf. paragraph ONE, THREE. pkt., and paragraph. TWO, FOUR. Act. Where a rental or tenant tenant is involved, the tenant or tenant shall be deducted from the deducted of expenditure which has not yet been deducted under paragraph 1. Paragraph 1 or paragraph 1. TWO, ONE. PC for the year in which the rent or lease ratio is terminated.

Paragraph 6. Expenditure deduced in accordance with paragraph 1. 1-4 shall not be taken into account for the sum of profit or loss of fixed property by the acquisition of a taxable profit or loss.

Paragraph 7. Notwithstanding paragraph 1 1-3 charges may be incurred for the acquisition of machinery, equipment and other similar operating facilities and property only from being deduct or rewritten on the law on tax depreciation and so on.

§ 8 L. 14) In the calculation of the taxable income, amounts paid to the Rural Development Fund may be deducifully paid to the Rural Development Fund as a result of the fact that housing income exceeds the cost of the buildings, in accordance with the rules in the law on the free-care housing.

Paragraph 2. In the case of deducting the taxable income, amounts paid to the Country Construction Fund for the purpose of the free-care housing or service reals linked to free-care homes have been sold or taken for use in the second application, in accordance with Chapter 9 of the The law of recredation housing.

§ 8 M. 16) For persons covered by section 7 (4). Paragraph 1 (c) and (e) and Article 10 of the labour market contribution of the labour market contribution from the labour market in the calculation of the taxable income of the income related to the contribution shall be made. The same applies to persons covered by section 7 (4). 1 (a) of the same law for which the employer is not subject to payment of paid remuneration, remuneration, fees and so on to the staff other than cases where they are considered to be resident in a foreign state, Greenland or Faroe Islands ; in accordance with the provisions of a double tax agreement and the transferee of contributory income in employment abroad for a foreign employer.

Paragraph 2. 16) 25) For persons covered by the source tax code section 1, which, after a possible double-tax agreement, is not indigenous to a foreign state, Greenland or Faroe, and which is subject to social security legislation abroad, cf. Section 7 (2). 3 or 4, in the law on labour market contributions, non-compulsory foreign social contributions in the calculation of the taxable income for the income that the contribution relates to. The persons concerned shall also be given in the calculation of the taxable income deduction of 4.25 pct., cf. Three. ............... Paragraph 1 (a, b, d, e, and g, and section 10 of the labour market contributions with deductions of contributions and premiums to pension schemes, etc. covered by section 18 of the pension tax law. If the calculation results in a negative deducted from the deducted number, the deducted from 0 kr. for the product concerned. The deception was discharged after 2. and 3. Act. may be accompanied by a possible deduction after paragraph 9 J shall not exceed 7,400 DKK. The basis of the basic amount is adjusted according to the Danish tax havens.

Paragraph 3. Paragraph 1 shall apply mutatis muctis to pension funds as referred to in paragraph 17 b (1). 1, in the Act of the Labor Market's Supplementary Pension, cf. Law Order no. Five of four. of January 2001, and section 17 f, paragraph 1. 1, in the same law, cf. Two. and 3. Act. Calculated pension savings due under Section 17 c (3) (c) FIVE, TWO. pkt., and section 17 d (1), 3, in the Act of the Labor Market Supplementary Pension, cf. Law Order no. Five of four. of January 2001, and pursuant to section 17 of paragraph 1. Two, in the same law, does not depart from the statement of the taxable income. Provided that customs and tax administrations are in accordance with section 17 b (b), 3, in the Act of the Labor Market Supplementary Pension, cf. Law Order no. Five of four. of January 2001, or paragraph 17 f, paragraph 1. 6, in the same law, do not make the collection of the balance or the payment of excess amounts for the purposes of altering the tax annual tax return for 1998 and later years, leaving alone the calculated amounts in the tax ; annual statements, which formed the basis for writing into separate accounts in the occupational pension scheme for separate accounts.

Paragraph 4. 23) People covered by the source tax tenment section 2 (2). 1, no. 1 or 3 which, pursuant to the provisions of the European Communities relating to social security for workers, self-employed persons and their families moving within the European Community, have been subject to foreign social security ; SSRS may dissociate foreign compulsory social employers in the calculation of the taxable income of the income to which the contributions relate. It is a condition of deduction that, pursuant to the European Community regulations on social security, an agreement has been concluded that the foreign employers ' contributions are incumbable to the pay-holder.

Paragraph 5. 23) The tax minister may lay down provisions on collection and the calculation of contributions pursuant to paragraph 1. 4.

§ 8 N. (Aphat)

§ 8 O. Taxable cash benefits and intro benefits, etc., which are repayable pursuant to Chapter 12 of the Act on Active Social Policy or Chapter 7 of the Integration Act, deduct from the deduction of the taxable income for the income in which : the amount is repaid.

§ 8 P. Physical persons who own wind turbines or wind turbine holdings may, by the calculation of the taxable income once and for all, to include the income of windmilling operations in accordance with the rules laid down in paragraph 1. Two and three.

Paragraph 2. Of that part of the gross income of wind turbine operations exceeding 3 000 cages, 60% shall be counted. for the taxable income.

Paragraph 3. Where the gross income at wind turbine operations is counted to the taxable income in accordance with the rule set out in paragraph 1. 2, no deduction may be made for expenditure linked to the windmill operation, including depreciation.

Paragraph 4. If the taxable person chooses to apply the rules laid down in paragraph 1, 2 and 3 shall be considered to be the windmills or wind turbine units for use only for private purposes.

Paragraph 5. If the taxable person chooses to co-calculate income from windmill operations according to the general rules of the tax legislation, instead of in accordance with the rules laid down in paragraph 1, 2 and 3 shall be considered to be the windmills or wind turbine farms for commercial purposes only.

§ 8 Q. In the calculation of the taxable income, tax-taxable persons who are engaged in self-employment, companies which are taxable according to section 1 (1) of the company tax bill. 1, no. 1-2 a and 3 a-6, and paragraph 1. 6, and section 2 (2). 1 (a) and funds taxable in accordance with the fund-taxation law, deduct a sum equal to 50%. of the deductible or depreciation-entitled expenditure incurred by a co-financed research project between a business enterprise and a public research institution. There is only deductible deduction for amounts which the undertaking by means of a cooperation contract with the research institution shall be paid directly to this. In the case of small and medium-sized enterprises, the deduction of amounts corresponding to the payroll costs incurred by the undertaking in the case of the specific co-financed research project shall be the subject of the right to pay. There is no deduction, if the total amount after 2. and 3. Act. is less than 0,5 million. DKK The agreement says. The right to deduction is only applicable to amounts after 2. and 3. Act. total to a maximum of 5 million. DKK within a product. The extract may only be granted for the payment to the research institution or the salary tax held by the undertaking, as indicated in the agreement submitted to the Minister for Science, Technologies and Development or, the Minister ; authorize to approve the research project. After the same level, there are deductions of the co-financing activities of the research industry.

Paragraph 2. It is a condition of the extrafrafray condition that the research project in question has been approved in advance by the Minister for Science, Technologies and Development or the Minister authorists to be authorized to do so within a framework of the annual public sector ; appropriation laws. The Minister for Science, Technology and Development lays down detailed rules for the approval and management of the scheme, including what is in paragraph 1. 1 means small and medium-sized enterprises.

Paragraph 3. 24) Exceptions after paragraph shall be deducted. Paragraph 1 shall not affect the taxable access of the taxable deduction of the operating costs and depreciation of the general rules of the tax legislation. There is no deduction where the company receives public grants, including grants from the EU, to the research project. Furthermore, no additional deduction shall be granted for expenditure on which additional deductions are made in accordance with paragraph 8 G (2). One or two.

§ 8 R. In the calculation of the income of the taxable income, where the real estate has been used, after the construction of the building code, tax-duciable after corporation tax-may deduce an amount equal to the sum of the purchase price, in accordance with section 1 of the Act on the promotion of private rental projects as written in Article 1 of the Act 1. 903 of 17. November 2003 for newly constructed immovable property intended solely for the encampment as a hayelification, when the conditions are in paragraph 1. 1-5 has been met :

1) The taxable need to have been given a commitment to the 2003 investment framework of EUR 1.0 billion in the framework of 2003. kr., cf. Paragraph 1 of the Act on the promotion of private rental projects as a piece of the law. 1090 of 17. In December 2002 or § 1 c, on the promotion of private rental building, as drawn up by Section 1 of Act 1. 903 of 17. In November 2003, ensure that the construction is carried out in accordance with the defendant and that it shall be within the allocated part of the framework.

2) The real estate must be shown on the premises set out in the case.

3) The taxable person shall have obtained construction permits within nine months of receipt of an undertaking to share in the investment framework.

4) The real estate shall, at the initial entry into service after the construction of the building code, at least contain the number of inhabitable flats, which are shown by the ensuing.

5) The construction permit for the construction must be available no later than four years after the authorisation has been granted.

Paragraph 2. 26) Paragraph 1 shall not apply to companies covered by company tax tents section 3A.

Paragraph 3. In the accounts of the profit and loss of immovable property for the taxable person who has received deduction from paragraph 1. 1, the sum of the purchase shall be used in accordance with the general rules to be deduced from the purchase price of paragraph 1. 1 multiplied by the rate which, according to section 17 (s) of company tax, 1 shall apply to the income in which the deducted fraits have been made.

§ 8 S. In the calculation of the taxable income, taxable persons and persons of death shall be responsible for commercial activities, companies which are taxable according to sections 1 or 2, and funds which are taxable by : Section 1 of the Fund Code of the Fund shall be deducible from the amount of money to which the taxable person has granted cultural institutions, which in the preceding calendar year have received direct operating grants from State or municipality. If the receiving institution is newly established, this shall be eligible for any given receipt by the corresponding terms, provided that a written consent is made in writing on the operating grants from State or municipality.

Paragraph 2. When the taxable income is charged, the taxable persons, death boes, companies and funds deduce the trade value of gifts in the form of works of art and culture and natural property which the giver has provided to cultural institutions, which, in the form of such works, the preceding calendar year has received direct operating grants from State or municipality. The trade value of the street shall be determined by one of the Ministry of Culture appointed by the Ministry of Culture. The fee's fee is paid by the cultural institution that receives the gift. However, where the gift giver itself puts forward or reseller works of art or culture and property, may only deduce the costs incurred in order to produce or acquire the item. In the case of doubt as to whether the object can be qualified as a work of art, customs and tax administration is an assessment of the state of the Akademirabe. In case of doubt as to whether the object can be qualified as a culture and nature historical object, the customs and tax administration shall recover the genitals through the Cultural Heritage Board. If the receiving institution is newly established, this shall be eligible for any given receipt by the corresponding terms, provided that a written consent is made in writing on the operating grants from State or municipality.

Paragraph 3. This is a condition of deduction from paragraph 1. 1 and 2 that :

1) The gift to the cultural institution is not the premier of any kind of modain for or complainating from grants,

2) the gift is given to the cultural establishment of the cultural institution,

3) the cultural institution wishes to receive the present, and that :

4) the institution of culture shall report the value of the present according to section 7 of the tax control Act.

Paragraph 4. This is a condition of deduction from paragraph 1. 1 and 2 that the present income of the individual cultural institution of the income concerned has a value of at least 500 kr. However, deductions shall be deducted only for the amount by which the aggregate gifts referred to in paragraph 1 shall be deducted. 1 and 2 exceed 500 kroner. a year.

Paragraph 5. The right to deduction may not be used by the taxable, at the time of the grant of the present, to members of the management or board of the cultural institution, or by companies such as the same persons or handover to those practitioners ; determining influence, cf. Section 2 (2) of the body of the body. As a nourier, spouse, parents and grandparents, children and grandchildren and their spouses or death bows after these people are considered. The child's and adoptive relationship is treated as a natural relationship.

Paragraph 6. The taxable person may instead of deduction after this provision shall choose to deduction from the provisions of section 8 A.

Paragraph 7. If the taxable after another in the tax legislation is granted or received deductions for a part of or the whole value of the present or the cost of the art or acquire or the culture and culture, the nature of the natural historical object shall be reduced in accordance with paragraph 1 1 and 2 accordingly.

§ 9. 27) In the case of deduction of the taxable income for payroll receivers, expenditure incurred in the execution of the amount of revenue to be carried out to the extent that the total deduction of deductible expenditure exceeds the cost of DKK 3 000. The basic amount of $3,000. regulated by a person ' s tax on 20. However, the claim expenses covered by § 9 B or State tax havens section 6 (a) may not be deducting from the income statement, cf. however, section 9 (b). 4.

Paragraph 2. 27) The limitation of the deduction in accordance with paragraph 1. Paragraph 1 shall not include expenditure on which wage earners can dedube from Article 9 (b). 4, section 9 C, sections 9 D, sections 13 and section 16 (4). Twelve, in this Act or section 49, paragraph 1. 1, Section 49 A, paragraph 1. 1, and § 49 B, paragraph 1. Paragraph 1, on the subject of the taxation of pension schemes, etc. Expenditure, which is deductible in accordance with paragraph 1. Paragraph 1, section 9, paragraph 4. 4, section 9 C and 9 D, in connection with the execution of revenue-giving work abroad, cannot be deducied by the deducting of the taxable income for employees, to the extent that the expenditure referred to above is more than the foreign wage earnings to be used ; is included in the Danish income statement.

Paragraph 3. However, in the calculation of the taxable income, expenditure shall be deducied only by an amount equal to 25%. on the expenses incurred.

Paragraph 4. Expenditure after Section 9 A (3). 7, cf. § 9 A, PART 2, or the display of the Skat can be deducted without evidence of the size, it may be included in the calculation of the total expenditure referred to in paragraph 1. 1 with those of the Skat year or in section 9 A (1). 2, set rates.

Paragraph 5. The amount of compensation paid by the employer of expenditure incurred by the employer as a result of the work shall be taken into account at the income statement. However, this does not apply to reimbursement for travel expenses, etc. covered by § 9 A or § 31 (3). 4, and the transport costs covered by § 9 B or § 31 (3). However, the decision shall, however, be taken into account at the income summit if it is to dedude in a pre-agreed gross salary. The tax minister may lay down detailed rules on the control and administration of the reimbursement rules. 3. and 4. Act. shall apply mutatis muted to reimbursements, cf. 2. PC being paid to members of or assisting the boards, committees, commissions, councils and the like.

Paragraph 6. The allowances for accommodation and transport services, witnesses and persons who have given an explanation to the police in accordance with section 3 of the notice to be referred to in Section 3. 712 of 17. November 1987, do not count on the income statement.

Paragraph 7. Allowance paid for the cost of food and accommodation expenses in connection with the morning-range of the 24-hour docks shall be subject to section 142 (4). 1 and 2, in the field of social services, are not included in the income statement. However, this only applies to the part of the compensation that does not exceed the rates set at section 142 (1). 8, in the field of social services. Charges that have been reimburses after 1. PC, cannot be deducted at the income statement. The rules of 1. 3. Act. shall not apply if the dissected dipstick is carried out as an independent business operator.

§ 9 A. Any approxiation of travel expenses incurred by the pay consignee because of the distance between domies and a temporary place of work shall not be allowed to spend the night at their regular domicile, shall not be included in the income statement ; where the compensation does not exceed the rates set out in paragraph 1. 2.

Paragraph 2. The following rates may be used to cover the costs of accommodation, diet and peas and, where appropriate, the actual amounts :

1) In Denmark or abroad, in Denmark or abroad, an amount of DKK 320 kr. per 24 hours a day for diets and accommoditions. The tax rate can be from and with 1. In January 2001, the rate of 1. Act. with a $100-dollar basis. per 24 hours of accommodation in countries where the cost of living is significantly higher than in Denmark.

2) For tourist drivers with sleepovers abroad 150 kr. per 24 hours.

3) For tourist drivers with accommodation in Denmark 75 kr. per 24 hours.

4) In Denmark or abroad, in Denmark or abroad, a basic amount of $137 is still in place. per 24 hours to accommodation unless the employee in his office works for the transport of goods or persons, on board ships (including fishing vessels), works on aircraft, in vessels and installations, which are used in connection with ; the investigation and exploitation of natural occurrences. Depreciation may not be carried out in the taxable income of operational funds, etc., used in the context of the logistics, when compensation is received by the rate of accommodation.

Paragraph 3. The rates in paragraph 1. 2, no. One-three, paid per. 24 hours, and after that, 1/24 of the rates may be paid per year. started class. If free food is received, the rate shall be reduced in accordance with paragraph 1 2, no. 1, respectively, with 15, 30 and 30% respectively. For breakfast, lunch and dinner. However, regardless of the reduction in the preceding period, the employer may always pay a amount of up to 25% in the event of costs of small-time payments. the rate referred to in paragraph 1 2, no. 1, calculated for the overall journey. The basic amount referred to in paragraph 1. 2 is regulated annually corresponding to the percentage by which the regulatory rate of section 20 is adjusted according to section 20 of the tax rate for 1997. The percentage is calculated with one decimal place. The amount thus regulated shall be rounded up to the nearest chronosum.

Paragraph 4. Where the employer holds the pay of the pay holder ' s expenses covered by paragraph 1. 1 by calculation, the employer may pay a tax-free amount until 25% by the employer to cover the costs of small items. the rate referred to in paragraph 1 2, no. 1, calculated for the overall journey.

Paragraph 5. Paragk 1-4 shall apply only when the journey lasts at least 24 hours. A work site, cf. paragraph Paragraph 1 may, in the application of the standard rates referred to in paragraph 1. 2, no. 1-3, and paragraph 1. 4 shall not be more than temporary in the first 12 months. 2. Act. shall not apply where the work place in line with the works ' s completion or completion of the work shall be moved over a line of at least five kilometres. A new 12-month period is started when a site shift is performed. A worksite switch is considered to be carried out,

1) when switching to a new workplace at least 8 km by normal means of transport from the previous place of work,

2) when switching to another work project, or

3) by employer transfer.

Paragraph 6. When a return to a place of work was not impeacable, it is a condition of the worksite switch that 20 business days have passed since that person has been in the workplace.

Paragraph 7. Travel expenses, cf. paragraph Paragraph 1 may be deducred at the income statement, either with the standard rates in paragraph 1. 2 and 3 or with the actual costs incurred. The actual cost of diet should not be reduced by the value of a savings of domestic consumption. Where the employer holds the pay of the pay holder ' s expenses covered by paragraph 1. 1 on behalf of the Member of the Commission.-(1) on behalf of the Member of the Commission, the salary recipient may deduce the costs of small-necessities with the standard 4. Expenses after 1. and 3. Act. however, they shall not be dedudiable to the extent that they are reimburdius for paragraph 1. 1-4. Depreciation may not be carried out in the taxable income of operational funds, etc., used in the case of logistics when deducting the rate of accommodation.

Paragraph 8. Self-employed persons who, owing to the distance between homes and a temporary place of work, are unable to spend the night at their regular residence, may choose to deduction from the parties referred to in paragraph 1. 2 and 3 shall replace the actual costs incurred.

Niner. 9. The rules of paragraph 1. 1-6 shall apply mutatis mutations to travel allowances paid to members of or assisting members of the boards, committees, commissions, councils and the like. The provision in paragraph 1 shall be 7 shall apply mutatis mutations to paid members of or assisting members of board, committees, commissions, councils and the like.

Paragraph 10. Paragraph 7 shall apply by analoged to recipients of grant appropriations for research, which is an A-income. It is a condition that the taxable person due to the distance between domies and the place where the person concerned is temporarily performing a research project is not able to spend the night at his usual place of residence. Deductions may be carried out only, to the extent that the deductible expenditure exceeds the basic amount in section 9 (4). 1. Section 9 (1). 4, shall apply mutatis mutis.

Paragraph 11. People who receive benefits in section 7, no. paragraph 15, or paragraph 31 (1). Paragraph 4 shall not be subject to paragraph 4. 1-9. Persons serving the duty, as well as voluntary personnel during the period laid down as training, cannot be deductible with the standard rates. The rules of paragraph 1. 1-8 shall not apply to persons who have opted for a income from sections 9 G on the catch in that particular income.

§ 9 B. The following costs of transport to and from a workplace may be deduculated by the deductions of the income of the taxable income :

a) 27) Calls between habitat residence and workplace for up to 60 working days within the preceding 12 months ;

b) means of transport between jobs and

c) carriage of goods within the same place of work.

Paragraph 2. In the case of 60 successive working days, the following business days since the last person concerned has been in a workplace as referred to in paragraph 1. 1 (a) shall commence a new 60-day period.

Paragraph 3. 27) In the case of the taxable one, the taxable person who brings to so many different jobs is not likely to travel between the usual habitat and workplace for more than 60 working days within the preceding 12 months ; the carriage of goods for commercial purposes, cf. paragraph However, the customs and tax administration may provide the taxable written notification in writing on a forward-looking effect to 12 months in the case of the driving accounts to document the reference to commercial services referred to in paragraph 1. 1.

Paragraph 4. Payment allowance shall not be included in the income statement, provided that the compensation does not exceed the rates fixed by the Treasurer. If the employer does not pay a total or partial tax-free allowance, it may be deductible after paragraph 9 C. No matter 2. Act. workers may dedudient transport costs as referred to in paragraph 1. 1 if, in the case of business-seeking activities, the costs of carriage shall be borne by a number of employers, which concern several employers at once. Deduction after 3. Act. shall be subject to the possibility of any mileasement of passengers after 1. Act. is included in the income statement.

Paragraph 5. 27) The rules of paragraph 1. 1-4 shall apply mutatis mutations to the use of transport allowances paid to members of or assisting the boards, committees, committees, commissions, councils and the like.

§ 9 (C) The deduction of the taxable income may be deductible from the usual residence and place of work by means of an amount calculated on the basis of the normal road transport road at a mile of kilometre, which is used for vehicle traffic, which is used to carry out a vehicle for the road to be used for vehicle traffic. to be determined by the Skate Council. In determining this tariff, the cost of transport is added to car for reason.

Paragraph 2. Deduction may, however, only be carried out on the part of the carriage of goods by : the work day exceeding 24 kilometres.

Paragraph 3. 28) Do the transport by the the deducted from the odometer for a distance of 100 kilometres is the deducted from the odometer to the left-mile marker. In addition, the deducted fractions shall be calculated by 50%. the odometer value specified, cf. Three. Act. For the income years 2007-2013 the deducted from the transport of more than 100 kilometres to the odometer value shall be calculated in accordance with the value of the Skat-Loveth. 1. pkt., when the normal domicile of the taxis is located in one of the municipalities Bornholm, Brønderslev-Queen lund, Frederickhaven, Faaborg-Midtfyn, Guldborgsund, Corner, Langeland, Lolland, Lake, Lake, North-course, Samlake, Svendborg, Tønder, Vesthimmerland and Ark. In the end of the income of the year 2013, the taxable person shall have the right to deduction after 3. PC, the taxable person may apply the rule for 7 years from the date on which the right to this first time has been obtained, cf. Six. and 7. and, in so far as the taxable person continues to live in one of the municipalities referred to in 3, the taxable person shall continue to live in one of the local authorities. and the general conditions for carrying out an increase in the carriage of goods by the way are also met. Taxable, which shall be taxed by the end of the year 2006 following the body of equal pay, section 9 C (3). 3, 3. pkt., cf. Law Order no. 887 of 20. In September 2005, the right to an increase in the transport of more than 100 kilometres shall retain the right to deducted for five years from the date on which the right to the first date has been obtained, provided that the taxable person continues to have its habitual residence in one of them ; until 31. In December 2006, existing municipalities Arden, Fjends, Holsted, Lundtoft, Naked, Sallingsund, Sejlriver, Spøttrup, Tinglev or Aalestrup and the general conditions for carrying out the transport allowance are otherwise met. For the taxable subject which is covered by 5. and, as in the course of the 2007-2013 period, the right to deduction after 3 is obtained. rectangle the seven years from the 1. January, 2007, cf. Seven. Act. Filth the taxable one. January 2007, neither the conditions for the increase in the transport allowance shall be increased after 3. or 5. pkt., counted 7 years after 4. Act. from that time after 1. In January 2007, the first time the taxable person shall obtain the right to carry out an increase in the provision of a 3-year transport allowance. or 5. Act.

Paragraph 4. 16) 29) Taxable with an income that does not exceed 136.100 kris, from and with the income year 2002 further deduct 25%. in the case of the carriage of transport, as set out in paragraph 1. 1-3 and 9, but at most at $6,000. Taxable with an income exceeding 136.100 shall be deducticous from the income year 2002 further deductict 25%. in the case of the carriage of transport, as set out in paragraph 1. 1-3 and 9, but at most at $6,000. The percentage and maximum amount of $6,000. after two. Act. reduced by 0,5 percentage points and 2,0% respectively. per 1,000 kris that income exceeds 136.100 kr. The income after 1. 3. Act. is being redone on the labour market contribution section 8 (3). 1 (a) (b) and (e) and 10, as well as benefits paid by a unemployment rate in accordance with the law on unemployment insurance and so on, daily allowance allowances for 1. and 2. the day of unemployment paid by employers under Section 84, in the case of unemployment insurance, etc., sickness benefits, in the case of sickness benefits and maternity benefits, after maternity leave, with the exception of daily allowances that replace B-income or as a volunteer for payment of a payment ; I'm going to let you know if Section 45 is allowed to have a medical The income amount of $136.100 kr. regulated by a person ' s tax on 20.

Paragraph 5. The tax minister may lay down detailed rules on the administration of paragraph 1. One-three, including rules on how the normal means of transport under paragraph 1 shall be : 1 shall be determined Where special account is therefore taken of the taxable Member State, the minister may also lay down rules for which the provisions of paragraph 1 shall be laid down. 1-3 is deviated.

Paragraph 6. Receiving whole or partial tax-free milearepayment after paragraph 9 (3). 5 shall not be deductible on the carriage of goods which have formed the basis for the payment of the compensation.

Paragraph 7. Where the taxable person has access to one of the employer, the payment of public or private means of transport has been paid, and the taxable deduction shall be deductible in accordance with paragraph 1. The taxable income of the income statement shall include the value of the free carriage of goods, corresponding to the deductions in accordance with paragraph 1. 1-3 for the part of the line where there is access to free carriage. 1. Act. shall also be applied when the transport of employers is received in the framework of an agreement on the provision of personal work, by the way, and for the taxable persons selected for membership or co-operation of the boards, committees, commissions, councils, fistful or other committees, other collective bodies, including municipal councils and regional councils. 1. Act. shall also apply to the members of a union, the unemployment rate or the pension fund, as well as to persons receiving the carriage of goods from the State at the job center.

Paragraph 8. Members of Parliament, ministers and Danish Members of the European Parliament cannot deduction from paragraph 1. 1-4 for the carriage of people in the field of parliament. The same shall apply if the abovementioned uses a free card or a free travel to public transport means in the case of other duties or other duties.

Niner. 9. The taxable amount by the deduction of the deduction of the transport of goods between the usual habitats and the workplace against documentation must make deductions for expenditure incurred for the use of the StorePod connection and the Øresund connection. The deduction for use of the StorePod connection can be done by 90 kr. per a passage by means of a car or motorcycle, and by 15 kr. per the crossing of users of collective traffic. The deduction for use of the Øresund connection may be made by 50 kr. per a passage by means of a vehicle or a motorcycle, and at 8 kr. per the crossing of users of collective traffic. At a time of car or motorcycle by car or motorcycle, deduction after 1. Act. only by the co-afloat which has incurred the cost of the use of the contact of the A/S Storepods or Øresund Consortium. If the amount of compensation in question is received by the passenger concerned, the person concerned shall not be taxable, and the co-running has not deductible the payment of the compensation.

§ 9 D. If the taxable person is able to act as a result of permanent functioning or chronic illness, special expenses for transport between home and workplace shall not apply to the provisions of section 9 C. The taxable may, instead, deductise normal transport costs to the extent that it exceeds 2000 crane, as well as part of the actual carriage of transport, which exceeds the normal transport of transport in the case concerned. Normal transport expenditure shall be made where public transport may be used as the cost of cheapest public services and otherwise as the expenditure by means of a mileatherrate of mileatherrate, to be determined by the Skate Term.

§ 9 E. In the calculation of the income of the taxable person, export staff may be, however, section 9 A (a). 7, 4. PC, deduct for travel and residence abroad without any documentation on expenditure. It is a condition that the income concerned in the income year either has been suspended for a period of two months, or that the conditions of the parties abroad during the income year in total have been subject to at least 100 days.

Paragraph 2. This provision shall be deemed to be paid to employees who, for a Danish employer, carry out work abroad with a view to obtaining sales abroad for the goods and services of the employer or to meet such agreements. The provision does not include employees responsible for the transport of goods, etc., or a member of a company's board of management or board of directors other than the representatives of the elected representatives.

Paragraph 3. The deduction shall be deducted on the basis of the paycheck for the work out, in accordance with the provisions laid down in the Treasure of deduction for additional costs incurred in labour costs abroad.

Paragraph 4. 5) The taxable person shall send out a statement by the employer by the employer of the nature of the work, the duration of the durations and on wage income in the field of foreign optics.

-9 F. (30) Persons who are taxable according to the section 2 (2) of the source tax. 1, no. 1 and which fulfil one of the conditions laid down in paragraph 1. Two, deduced a basic amount of 23.200 kroner. in the calculation of the taxable income. Includes the income reduction for a shorter period of time than one year has been deducted 1/12 of 23.200 kr. in the case of each month, the beginning of the fiscal duty. The fragrant shall be granted only in income from the section 2 (2) of the source tax system. 1, no. 1, and may not exceed such income.

Paragraph 2. Fraferred by paragraph 1 is given to :

1) A person who is married and has the same residence as the spouse at the end of the income year. It is a condition that the spouse does not, for this income, have achieved a tax reduction, by means of a person's deduction after a person's tax dollar's section 10.

2) A person who has been married to a person who has died in the income year. It is a condition that the spouses of the spouses had the same residence on the death. Deduction in accordance with paragraph 1 is given by 1/12 of 22.900 kr. for each month and with the month in which the spouse has passed on death, cf. however, paragraph 1 ONE, TWO. Act.

Paragraph 3. Paraglics 1 and 2 shall not apply to persons applying for residence permits in accordance with Article 7 of the foreignment.

Paragraph 4. The basic amounts referred to in paragraph 1. Paragraph 1 and paragraph. 2, no. 2, is regulated by a person ' s tax hap. 20.

§ 9 G. Persons at the end of the year of earnings or, as in the course of the income year, have been registered as a business fisherman by the fishing law, by the extermination of the taxable income from 190 kr. per started at sea day by fishing trips of at least 12 hours of duration. The deception shall be chosen for the whole of the income year and shall not exceed 41,800 kr. a year.

Paragraph 2. If deduction is made in accordance with paragraph 1 1 may be incurred in relation to the acquisition of the income that registered commercial fish is not deductible according to section 9 A-9. No deduction shall be granted in accordance with section 13 or in accordance with section 49 (5). Paragraph 1, on the subject of taxation of pension schemes, etc., if the membership of the trade unionists and the unemployment fund is linked to employment as a business fisherman. In the case of employees, the deduction shall also be replaced instead of a deduction of section 9 (4). 1. Self-employed fishermen cannot deduate operating costs which may be equate with payroll expenses after paragraph 9 (3). 1.

§ 9 H. In the calculation of the taxable income, daycare that performs private daycare covered by Chapter 13 of the Social Services or Municipal Day care covered by Chapter 7 of the Social Services Act, instead of deducing actual fact ; costs associated with the day care shall make a standard deduction, cf. paragraph Two and three. The default deduction may be carried out regardless of the amount of the limit in section 9 (4). 1.

Paragraph 2. The default deducted will be calculated with the standard deducted. 3 Percent of the taxable share of the remuneration received for the day care. For a continuous period of more than three months within a income, only the standard deduction of remuneration received during the first 90 days of the period shall be calculated in the period of a per-month period.

Paragraph 3. For the income of 1998 and to the 2001 income year 2001, the percentage is 40. For the income of 2002, the percentage rate is 42. For the income of 2003, the percentage rate is 44. For the income of the year 2004 and the following revenue, the percentage is 46.

9 J. 16) 25) Where the taxable income is charged, employees and others may benefit from the obligation to benefit from the obligation to contribute in accordance with Article 7 (3). 1 and 2, in the Act on labour market contributions deduc.4.25 pct., cf. however, paragraph 1 2, of the contribution base, after paragraph 8 (1) (a, b, d, e, and g, and section 10 of the same law with deduction of contributions and premiums to pension schemes, etc. covered by section 18 of the pension tax law. 1. Act. does not apply to contributory persons deemed to be resident in a foreign state, in Greenland or in the Faroe Islands, in accordance with the provisions of a double-tax agreement, and which acquire the income of a person liable to employment abroad ; for a foreign employer. If the calculation results in a negative deducted from the deducted number, the deducted from 0 kr. for the product concerned.

Paragraph 2. 25) The deducted in accordance with paragraph 1. 1 may amount to a maximum amount of 7,400 kr. The basis of the basic amount is adjusted according to the Danish tax havens.

§ 10. Contributions which, in the event of divorce or separation, shall be deductible by one of the spouses of the other spouse, may deduce from the taxable income of the contributor. Contributions which, in the event of divorce or separation, shall be deductible by one of the spouses for the maintenance of children who are not at the contributor, deductible of the taxable income of the contributor shall be deductible in accordance with the rules laid down in paragraph 1. 2. Contributions to the other spouse shall be included in the conjugation of the spouse to the taxable income. Contributions to child maintenance of a child are taken into account to the child ' s taxable income for the part of the contributions exceeding the standard amount of the social policy. Special contribution to the child's baptism and contribution by the child shall not, however, be taken into account for the child ' s taxable income to the extent that the contribution does not exceed the amount of the basic amount of the monthly standard per month and for : Contributions for the child to reach the age of confirmation, 3 times the basic amount of the basic contribution of the monthly standard.

Paragraph 2. The right of deduction for contributions to the child child is subject to the obligation of the contributor to the public to be obliged to do so. Contribute at the time of the child's 18th birthday. Year cannot be dedudiable. Contribute for the time until the child's 18th birthday. Year (s) may be dedufram; they exceed an amount equal to the supplement set out in section 4 (4). 5, in the Act of Child Supplements and the advance payments of child support payments. If a contribution is paid to the public amount to cover the amount of the advance payments paid in advance, the amount shall be regarded as predominantly the first of the advance payments paid to child support. To the extent that the amount shall be deemed to relate to periods covered by the income of the contributor to the year 2000 and subsequent revenue, shall be deemed to be 3. Act. equivalent use.

Paragraph 3. The provisions of paragraph 1. Paragraph 1 shall also apply to alimony from one spouse to the other spouse and to children who are not at the contributor when the spouses of actual separation are employed independently of state taxes, and the contribution is fixed or approved by the public sector.

Paragraph 4. The provisions of paragraph 1. 1 finding the contribution of the legal separation shall apply only to contributions, the size of which has been fixed or amended after the entry into force of the law. 517 of 19. December 1942. With regard to the contribution of divorce, the provisions shall apply only to contributions fixed or amended after the entry into force of the law. 538 of 22. December 1941.

§ 11. Contributions to sub-teams of children outside of marriage may be deductible from the taxable income of the contributor in accordance with the rules laid down in paragraph 1. 2. contributions are taken into account to the child ' s taxable income for the part of the contributions exceeding the normal contribution of the social minister. Special contribution to the child's baptism and contribution in the occasion of the child's age of confirmation shall not be included in the child's taxable income to the extent that the contribution does not exceed the amount of the basic amounts per month of the monthly standard per month ; and Contribution to the company age, 3 times the monthly standard contribution amount.

Paragraph 2. The right to deduction after paragraph shall be : ONE, ONE. and shall be subject to the obligation of the taxable person responsible for the obligation to provide or contribute to the public in respect of the child concerned and of the fact that the child does not reside with the taxable person. Contribute at the time of the child's 18th birthday. Year cannot be dedudiable. Contribute for the time until the child's 18th birthday. Year (s) may be dedufram; they exceed an amount equal to the supplement set out in section 4 (4). 5, in the Act of Child Supplements and the advance payments of child support payments. If a contribution is paid to the public amount to cover the amount of the advance payments paid in advance, the amount shall be regarded as predominantly the first of the advance payments paid to child support. To the extent that the amount shall be deemed to relate to periods covered by the income of the taxable income of 2000 and subsequent incomes, shall be deemed to be 3. Act. equivalent use.

§ 12. 23) Expenditure for ongoing services, which the taxable unilaterally has unilaterally, may deduciate from the deductory of the taxable income in accordance with the rules laid down in paragraph 1. 2-7.

Paragraph 2. 23) Committable duties as referred to in paragraph 1 shall be taken in a unilateral capacity. 1 may be deductiveable where the benefit is granted to associations, foundations, institutions, etc. or religious communities as approved in accordance with paragraph 1. 3. Deductions shall be granted only to annual benefits that do not exceed 15%. of the person ' s personal income, with a supplement to positive capital income. For companies and other taxable institutions, deductions shall be granted only to annual services that do not exceed 15%. for the taxable income of the outside. However, annual benefits that do not exceed 15,000 crane will be deducticous regardless of the limit of 2. and 3. Act. The deduct shall be conditional on the association and so on having notified the customs and tax administration, in accordance with the rules laid down by the tax minister pursuant to Article 8 (e) of the tax control Act. 3.

Paragraph 3. 23) The right to deduction after paragraph shall be : 2 is conditional on the approval of the association or religious community in the country or in another EU/EEA country, where it is indigenous. It's got to be bylaws, fundats moights. appear that the purpose is non-profit or non-profit, cf. § 8 A, stk.2. It must be stated in the same way that a liquidation language or a surplus of solution must be added to another charitable organization, and so the funds may only be used for humanitarian purposes, for research, for the protection of the natural environment or into a non-profit ; Trossocieties.

Paragraph 4. 23) The customs and tax administration shall lay down detailed rules for the approval of associations and so on, organizational matters and the submission of information on assets, revenue, contributors, the use of the funds, etc. Customs and tax administration shall publish each of the products concerned ; year, a list of organisations which satisfy the conditions for eligible benefits. In order to be entitled to do so and to be included on the list, an organisation ' s application and so on for the calendar year concerned shall be received by the customs and tax authorities at the latest by 1. -October.

Paragraph 5. Expenditure to benefits referred to in paragraph 1. 1 may be dedused in the form of the grant in the form of whole or partial free housing for the consignee. The restriction of the deduction of deduction in paragraph 1. 2 shall not apply to such services.

Paragraph 6. 23) The people in paragraph 3. 5 mentioned services cannot be deduced to the extent that the outside of a gift or an advance has committed itself to outlying them to life heirs or their spouses. Children and foster children are equed with life heirs. The provisions of 1. and 2. Act. causes no restriction on access to deduction of the alimony referred to in sections 10 and 11.

Paragraph 7. 23) Regardless of the restriction of paragraph 1. EUR 6 may be deductible from the provision of services referred to in paragraph 1. 5, if the payment is granted to the grandson of the taxable child. Deduction shall also be granted to services attributable to the grandson of the consenting spouse of the taxable conjured. The costs of such services may be deduced at a maximum of 3 000 kr. annually per Granddaughter. The right to deduction is subject to the death of one of the children's child's parents before the beginning of the year of the year. Deductions shall not be granted for benefits due to the end of the calendar year in which the child is 18 years old.

Paragraph 8. Expenditure of ongoing services to which the taxable contract is concluded before the 1. In July 1999, the duty of the taxable income can be deducied from the balance sheet. However, the costs of such services may not be deduct when the outside is obliged to provide them with self-interest institutions, foundations, foundations, etc., which have been set by the taxable person. The same shall apply where the institution of the institution, and so on, is the spouse of the spouse, of their parents or life heirs, or if these persons have an influence that is suitable for influencing the decisions made by the institution and so on. Children and foster children are equed with life heirs.

§ 12 A. 31) In cases where a housing which would be covered by the property tax law, provided that the owner used the residence itself is made available to the owner or his or his parents, stepparents or grandparents, the property value tax is payable ; similar to what was to be paid in property tax, where the owner himself inhabited the dwell; The taxable income is only taken into account as part of any lease payment exceeding 250%. of the property value tax. It is a condition that the dwelling made available is in association with a residence to which the taxable person or his spouse is occupy. It is also a condition that one of the parents, the stepparents or the grandparents, is early retirement, a recipient, a flexator or has reached the age of retirement, cf. Section 1 of the Social Security Social Security Act.

Paragraph 2. The consenting of the taxis shall be placed at the disposal of the last two years, treated as a spouse with a spouse.

§ 12 B. Perform an ongoing benefit wholly or partially remunerated in a mutually agreed upon transfer of one or more assets, the rules shall apply in paragraph 1. 2-11, if the Agreement is concluded on 1. July 1999 or later. This is an ongoing service when there is uncertainty about either the duration of the benefit or the yearly size of the benefit when the performance runs out over the contract year. However, if the taxation of the current benefit is regulated in other legislation, it shall be the provisions laid down therein which apply.

Paragraph 2. 5) The Parties shall, in order to make use of the taxable income, carry out a capitalisation of the current benefit. Capitalisation must be carried out in the context of the signing of the mutually agreed upon-to-date. The ordeal of the Parties shall be subject to the oration of the customs duty and tax administration. It must also be stated in the parties ' agreement which assets are paid for with a continuous benefit. The Parties must, at the same time, at the same time, at the same time as the deadline for tax return for the income in which the agreement is concluded, the contract shall be notified to the customs and tax authorities on the agreement reached, including details of the capitalisation and the one after 4. PC, made available.

Paragraph 3. The parties that have entered into the Agreement on the current benefit shall each take a balance where the capitalised value of the contract year, which has been established in accordance with paragraph 1, shall be used. 2 is used as entry value. For each income, the balance of the balance shall be reduced by the nominal value of the services concerned in the income concerned. The balances thus written shall continue to be continued until the following year. The balance shall be transferred to and with the income in which the current service ends end or in which the balance is negative ; the parties must at the latest, at the same time, at the same time with the expiry of the time limit for the submission of sellwater for each income, the parties shall inform the balance of the balance ; customs and tax administration.

Paragraph 4. As long as the balance is positive, the paid benefits shall not be taxed by the recipient. In this income, where the balance goes negative, the beneficiary must include the negative amount to the taxable income for that income. In subsequent incomes, they are included in the income concerned paid benefits to the taxable income. If the current service terminates before the balance is zero or negative, an amount equal to the balance may be deducitable from the deductor of the recipient ' s taxable income in the income in which the current benefit has ceasellbeen. However, no deduction may be made on the part of the balance, which corresponds to an amount determined as payment for an asset where the avan is to be carried out in accordance with paragraph 1. 1 the transfer of such an asset shall not be taxable, or to an amount corresponding to the basis of a non-paid amount after the depreciation of the section 40 (1) of the letter. 7.

Paragraph 5. As long as the balance is positive, the outside may not deduction for the paid benefits. In the income in which the balance goes negative, the outright deducion may dedube the negative amount of income from taxable income. In subsequent incomes, the income of the income concerned can be deduculent in the taxable income. If the current service terminates before the balance is zero or negative, an amount equal to the balance must be taken into account in the calculation of the taxable income of the outer income in the income in which the current benefit has ceaselled. However, the amount shall not be considered to the extent that it amounts to an amount fixed as payment for an asset, the purchase of which is neither able to write, deduction or enter into the statement of taxable profit in the balance of the asset, or to an amount determined as remuneration for an asset which has been transferred by fiscal success in accordance with the rules of section 34 and section 35 or of the source-tax-price section 33 C, to the extent that the amount is determined for payment for one ; asset, if the purchase of the replacement cannot write or deceive, but which will be able to be included in : the rebalance of the asset shall be charged at the time of withdrawal of the asset, and the outside has not made the asset at the time of the permanent termination, the amount shall not be included after 4. PC, but instead reduce the purchase price of the asset to the actual paid amount.

Paragraph 6. The consignee shall be subject to the right to the current payment, the beneficiary shall be subject to 2 and 3. Act. The balance of the recipient ' s balance shall be reduced by the cash-calculated payment for the right to the current benefit, and the provisions of paragraph 1. 4 shall apply mutatis mutis Do not feel saldo, cf. paragraph THREE, FOUR. pkt., shall be taken into account for the income of the consignees ' s taxable income. If the payment of the right to the current benefit at present, inheritance or inheritance, shall be the remuneration of the trade value of the court at the time of transfer.

Paragraph 7. It happens in paragraph 1. 6 mentioned the abstention of the current benefit to the outside, the cash-rained value of the payment paid by the outside paid at his saldo, and paragraph 1. 5 shall apply mutatis mu; Do not feel saldo, cf. paragraph THREE, FOUR. ., deduct the remuneration of the outside taxable income. If the payment of the right to the current benefit at present, inheritance or inheritance, shall be the remuneration of the trade value of the court at the time of transfer.

Paragraph 8. It happens in paragraph 1. This shall, as well as later, acquire the benefits of the taxable income of the income in which the benefits are payable.

Niner. 9. Expores the obligation to pay the current benefits, the payment by the outside paid shall be paid on the balance of the outside, and the provisions of paragraph 1. 5 shall apply mutatis mu; Do not feel saldo, cf. paragraph THREE, FOUR. ., deduct the remuneration of the outside taxable income. The undertaking which undertakes the obligation shall bring balance to the rule set out in paragraph 1. 3, as the payment, the external payment, is used as an entry point. Paragraph 5, 1. -4. pkt., and paragraph. 7 shall apply mutatis mutis, so as to the reference to paragraph 1. 5 in paragraph 1. 7 in these cases shall be subject to paragraph 1. 5, 1. -4. Act.

Paragraph 10. The rules of paragraph 1. 2-9 may only be used for a continuous benefit if at least one of the parties involved in the Agreement on this benefit at the time of the award of the contract shall be covered by the source tax tenment section of section 1 or section 2 (2). 1, no. 4, or company tax tentel § 1 or § 2 (3). 1 (a). If the other party subsequently falls under the section 1 of the source tax code section 1 or company tax rules in section 1, the rules shall apply in paragraph 1. 2-9. The capitalised value of the conclusion of the contract shall be reduced by the current benefits paid during the period between this time and the time of withdrawal of the taxman.

Paragraph 11. Paragraph 3-10 shall not apply if the outside is obliged to provide ongoing services to self-balanced institutions, foundations, foundations, etc., which are the foundling of the outside or the spouse, their parents or life heirs. The same is true if they are in 1. Act. the said person has an influence that is suitable for influencing the decisions made by the institution and so on. Children and foster children are equed with life heirs.

§ 13. In the calculation of the taxable income, deductions may be deducied on quotas for employers ' associations, trade unions and other professional associations which are intended to carry out the economic interests of the business group, to which the taxable person is told. Replacement or benefits paid to the members of such associations shall be taken into account for the taxable income of the consignon, cf. however, sections 30 and 31.

Paragraph 2. Deduction in accordance with paragraph Paragraph 1 shall be subject to the obligation of the union to be notified in accordance with the provisions of Article 8 of the Tax Code, the quota for customs and tax administration for the tax authorities.

§ 14. In the case of deducisation of the taxable income, amounts used in the income year have been applied to taxes, other than property value taxes, on solid property and sustenance, to company levies and similar burdens, cf. however, paragraph 1 Two and three.

Paragraph 2. Real estate taxes on property, which contain one or two self-employed apartments, cannot be deduned if the property of the income year has served to housing for the owner. Deduction shall not be granted on the costs of property taxes, which relate to a farmhouse, which is related to the property and to have the housekeeping of the income of the income of the owner. The limit of 2. Act. shall apply where the farmhouse is situated on a property used for agriculture, gardenneri, nursery or fruit plantation. Deductions shall not be granted equivalent to property covered by the property tax tendering section 4, nr. Four and 6-10. Deduction shall not be granted for the costs of property taxes on unfounded grounds acquired for the purpose of private use and which have not later been transferred to commercial use. The same applies to property of the kind referred to in the property tax tenment section of section 4. 4, 9 and 10, which are abroad, on the Faroe Islands or Greenland.

Paragraph 3. The limit of paragraph 1. TWO, ONE.-FOUR. PC does not apply to the extent to which the property or the farmhouse is employed in the income year. However, unimportant commercial use shall be disregarded.

§ 14 A. Amouns paid to a mortgage credit institution after paragraph 10 (b) (b). THREE, FOUR. pkt., in the notice. 571 of 15. 1 August 1989 of the Law on Realtor and Section 4 (b) of the notice No 699 of 5. November 1987 of the Act of Finance for Agriculture, and so on, as amended by law no. 373 of 6. In July 1988, deduct from the taxable income may be deduct from the payment wound.

Paragraph 2. Amount which are paid from a residual debt adjustment fund as mentioned in section 23 g (s). 1, in the notice. 571 of 15. 1 August 1989 of the Law on Realtor and Section 4 (b) of the notice No 699 of 5. November 1987 of the Act of Finance for Agriculture, and so on, as amended by law no. 373 of 6. In July 1988, account shall be taken of the income of the taxable income.

§ 14 B-14 E. (Aphat)

§ 14. In the case of an employer ' s taxable income, contributions may be deducied from a fund whose purpose is to secure or improve the quality of persons or persons employed in the employer ' s activities or their relatives. The fund must not be paid out of pension-type benefits. If the employer makes a contribution by taking on a debt obligation to the fund, an amount equal to the price of the claim shall be dedudite from the Foundation ' s foundation.

Paragraph 2. A majority of the members of the Board of Governing Board shall be selected by and among the company's employees who may benefit from the operation of the Fund.

Paragraph 3. Contribute to funds in accordance with paragraph 1. 1 may not be dedudiable according to the rules in section 12 (3). 2.

§ 14 G. The owner of an encampment shall not include the part of the rental revenue corresponding to the amount to be disposed of after the section 63 of the tenant or after the housing regulation section 18 (b) in the calculation of the income of the taxable person. The same shall apply to reimbursements that, after Section 4, on the property rights are set aside on the property account in the Grundejerne Investment Fund of the Grundejerne, after the section 18 of the housing regulation.

Paragraph 2. The interest of amounts bound by the section 180b of the tenuous section of the tenor of the housing Regulation shall not be included in the inventory of the income of the taxable income.

Paragraph 3. Amount of maintenance and improvement of the property, which is deduced in the annual payment to the property account in the Grundejerne Investment Fund of the Grundejernes, after the section 22 (a) of the housing regulation. 2, and expenditure effected by the amount paid by the account after the tenant ' s section 63 e or of the housing regulation section 22 b, may not be deducting from the deducting of the taxable income or to be counted on the basis for tax purposes ; depreciation and to the sum of the sum of tax credit due to the payment of the property. The costs of maintenance and the improvement of the property shall be regarded as predominantly held by the amounts referred to in 1. Act.

Paragraph 4. If the total cost of the maintenance and improvement of a rental property owned by the owner in an income, exceeds the sum of the deducted and paid amounts in accordance with paragraph 1. 3 relating to the same income shall be considered as laid down in paragraph 1. 3 mentioned amounts for preferential treatment used to improve the property.

Paragraph 5. If the sum of the deducted and paid out of paragraph 1 shall be deducted. 3 on an income exceeds the total cost of maintenance and improvement of the property in the same income, the excess surplus in the owner ' s taxable income for this income is included. Amounts paid in accordance with section 63 f or of the housing regulation section 22 e are included in the owner's taxable income of the income in which the amount may be paid. The amount which will then be taxing after 1. and 2. .. However, a reduction shall not be reduced to the amount equal to the expenditure incurred to improve the property after 1. In January 1983, to the extent that these per income have exceeded the sum of the amounts referred to in paragraph 1. Paragraph 3, and not in previous income, has been used to reduce the amount of money which will be taxed after 1. and 2. Act. income in these or later.

Paragraph 6. The tax minister may decide that for buildings covered by the section 63 of the lease or housing regulation section 18 (a), a special account shall be entered on the amounts used for the maintenance and improvement of the property and the amounts referred to in the paragraph 3 and 5.

Paragraph 7. The tax minister may provide that the Investment Fund of the Grundejernes Investment Fund shall be subject to the tax authorities of the tax authorities on payment of the amount of the property ' s account after the tenant ' 63 (a) and the housing regulation section 18 (b) and the accounts ' s account ; Stand by. In this respect, the tax minister may provide for the account holders to give Grundejernes Investment Fund information on social security number (CPR no) or employer number after the source tax system (SE-eller cvr #).

§ 14 H-14 J. (Aphat)

§ 15. If the income from income is shown to have an income deficit, this deficit can be deducised in the taxable income for the following revenue. The deduct can only be transferred to a later income, to the extent that it cannot be spatial in past years of income.

Paragraph 2. 6) 32) If a taxable income is obtained by means of an obsessive-compulsion, deductible losses, deductible deficits and then unexploited deductible losses may be carried out in accordance with the rules laid down in Article 8 (8) of the Asset Tax Code. 3, and section 9 A (3). 3, the Danish exchange rate law, section 31 (1), 3, and the property section 6 (6) of the property. The amount by which the debt has been reduced shall be 4 from that and previous income. The amount of the reduction shall be reduced by the amount of the debtor ' s income derived from the debtor ' s release of debt obligations. Furthermore, the remainder of the reduction shall also be reduced to the extent that the debtor in accordance with the rules of the exchange rate law shall not be included in the profit of the income from the income statement. The reduction is taking effect on the income in which the compulsion is confirmed, and for future incomes. The debt reduction shall be equivalent to a total or partial conversion of debt to shares or convertible bonds. The deficit shall be reduced in these cases by the amount by which the converted claim exceeds the converted amount of the claim at the time of conversion.

Paragraph 3. Paragraph 2 shall apply mutatis muctis to agreements establishing a unified system between a debtor and its creditors on the suspension or reduction of the debtor ' s debt (optional acord).

Paragraph 4. 3) Paragraph 2 shall apply mutatis mutilation to the extent to which a reduction or the introduction of a claim shall be made in the case of a grant under company tax-31 D or capital deposits to the debtor or to a company, etc., in which the debtor owns More than 10%. in the case of the shares of the shares or the anpartcapital (in the calendar year 2006, the said Equity account shall be 20 pct;, and in the calendar years 2007 and 2008, the said Equity account shall be 15%.) when the capital contribution is directly or indirectly carried out :

1) By creditor of the claim or creditor ' s spouse.

2) By a company in which the creditor or creditor ' s spouse directly or indirectly owns more than 50%. in the case of shares of shares or of the capital chapter, or directly or indirectly, of more than 50%. Of the voices.

3) Of a person who, alone or with his spouse, directly or indirectly owns more than 50%. of the stock or capital capital of the creditor or at its disposal more than 50%. Of the voices.

4) For a company that is companies associated with the creditor company, cf. Section 4 (4) of the exchange rate law. 2.

5) By a guarantor for the claim, as well as of persons and companies, etc., that have it in paragraph 1. 1-4 related ties to the guarantor.

6) A former creditor or a guarantor for the claim, as well as of persons and companies, etc., which have it in paragraph 1. 1-4 related to the former creditor or guarantor. However, it is a condition that the transfer of the claim or bail must be regarded as having been done in the context of the capital deposit.

Paragraph 5. 3) Paragraph 4 shall apply only where the reduction or entry corresponds to a unified system between a debtor and its creditors. Where the capital intake is made in the acquisition of shares or convertible bonds in the debtor company, section 15, paragraph 15, shall be found. 2, final ptangle, equivalent use. Where the amount of the reduction shall be disclosed from the amount of grants or capital intake. The amount of the reduction shall be reduced by the amount of the debtor ' s income derived from the subsidy or capital deposits. Furthermore, the remainder of the reduction shall also be reduced to the extent that the debtor in accordance with the rules laid down in the exchange rate law 8 at the time of application of the claim or the recovery of the claim or the creditor, the guarantor would have achieved. where appropriate, a guarantee payment may not be included in the payment or repayment of the claim on the income statement. Decrease after 5. Act. be dissolved as the difference between the creditor ' s acquisition sum for the amount receivable or the purchase price of the creditor, the guarantor would have a guarantee payment regarding the amount receivable, and on the amount receivable ; the other side of the claim at the time of entry, taking part from the resulting capital intake.

Paragraph 6. For persons, the section 13 and section 13 of the Danish tax havens are used as section 13 of the company.

Paragraph 7. Assuming more than 50%. of the share capital of a company or the other in a company covered by the Danish company ' s company tax law. 1, no. The provisions of paragraph 2 A (2), (2), (2) or (4) of the company tax shall be subject to a similar company, or equivalent company. 1, at the end of the income year, other shareholders or participants may be owned by other shareholders or participants than at the beginning of an earlier income in which the tax income shown in the taxable income cannot be reduced by reducing the taxable income to an amount less than the positive net income of the company, cf. paragraph 8, with the addition of the income from the depreciation of depreciation-justified operating methods and ships. The same applies if other shareholders or participants at the end of the income year than at the beginning of the deficit are at its disposal more than 50%. of the overall voting value. On the amendment of the owner's circle, as mentioned in 1. Act. or alteration of the voting value as referred to in 2. Act. the deficit may not be reduced by reducing the taxable income provided that the company or association at the time of change in ownership of capital or shares or to change the raw material may not be resigned, without which the majority is not in the material ; the economic risk of professional activity or by commercial activity in one or more subsidiaries in which the company owns at least 25%. Of the stock record. 3. Act. however, not apply if the company or association of the Foundation and until the time of change in ownership of shares or shares or to change the raw material over the voting value does not have a business enterprise.

Paragraph 8. Nettokapital revenues shall be calculated as the sum of :

1) interest income and interest rate expenditure and deduction of section 6 ;

2) taxable gains and deductible losses after the exchange rate law,

3) yields at Clause 16 A,

4) taxable profit or deductible losses in respect of shares of shares of shares of shares of shares of the law and the equal to 16B of the body of the law ;

5) the section 8 (5) of the body of the body of the body 3, commissions, etc.

Niner. 9. Paragk. 7 and 8 shall not apply :

1) on companies whose shares are listed, or

2) if the one in paragraph 1 : The amendment referred to in paragraph 7 shall be that of the transfer of capital units, etc. to persons mentioned in the Act on the charge of the death penalty (s) and the provisions of paragraph 1 (1). 2 (a-f, a spouse, parent ' s offspring or stepparents.

Paragraph 10. 33) Where a company or association is covered by the section 1 (1) of the company tax havens. 1, no. The provisions of paragraph 2 A (2), (2), (2) or (4) of the company tax shall be subject to a similar company, or equivalent company. 1, owns 25%. or more (the parent company or the parent association) of the shares of another company (subsidiaries) or by the other (daughter association), the parent company or the parent society, but the shareholders of the parent undertaking or the parent undertaking, the participants in the mother association in the application of paragraph 1. 7 to own the shares of the subsidiary or the shares of the subsidiary society after their proportionate share of the parent company ' s share capital or by the shares of the parent association. However, this does not apply to parent companies whose shares are listed in the stock market. A parent company whose shares have been listed between the beginning of the deficit wound and the closure of the income in which the deficit is being deducted may, with future effect, choose to apply the rules in one. PC if the shares of the parent company have been noted. If the stock in a parent company in the same period as mentioned in 3. Act. the use of paragraph 1 shall not be deemed to be a change of ownership by the public listed. 7. In the case of a stock exchange, where a company owner is after 2. Act. shifting from the shareholders of an unlisted company to a listed company may, with future effect, choose to apply the rules in 1. PC if the shares have been noted. 1. Act. the corresponding use shall apply to non-listed parent companies and parent associations located in a State with which Denmark has entered into a double taxation agreement, Greenland or Faeroe, or in a country within the European Union. However, this only applies if the owner shares of the subsidiary between the start of the deficit year and the closure of the income in which the deducted deducted from the deficit is transferred to either the parent company after 6. Act. or another subsidiary in which the parent undertaking in the said period owns at least 25%. the owner shares. 6. and 7. Act. shall apply mutatis mutable to associations. If a parent undertaking or a moderation between the beginning of the deficit wound and the closure of the income in which the deficit is being deducted from the deficit, has reduced its ownership share to less than 25%. or raise its owner's share to 25%. or more, the rules shall apply in 1. Act. in the decision to whether ownership has taken place in accordance with paragraph 1. 7.

Paragraph 11. Paragro-2 and 3 shall not apply to death boes.

Nock. 12. The limit of paragraph 1. 7.1. points, which will not reduce the taxable income to a sum less than the positive net income of the company, shall not apply to losses arising from income, in which the company in the entire income year ran business as a the financial institution, the insurance undertaking, the investment organization or the real credit institution or, by the way, fuelled by buying and selling receipts or running nutritional activities by financing.

§ 15 A. In the calculation of the taxable income, the rental value of housing in own property shall be included according to Section 4 (b) (2) of the State Treasuse. pkt., cf. However, property value tax.

Paragraph 2. However, the lease value cannot exceed the tenancy value after the State Treasuse Section 4 (b), 2. pkt., for the income of the year 2001, unless there has been a rebuilding, building or rebuilding of the residence on 1. of January 2002 or later, which are undergoing a household tentachment. In this case, the rent shall be increased by the rent-in-house rate concerned. If the taxable person has been given residence in property 1. In January 2002 or later, the lease value is used in the entry wound instead of the lease value in 2001. If there has been a rebuilding, building or rebuilding of the dwelling that has not been taken into account when fixing the rent value in the influent wound and undergrading a housing estimate, the provision for an increase in the rent value in 2 is found. Act. equivalent use.

§ 15 B-15 IN. (Aphat)

§ 15 J. In the calculation of the taxable income, owners of properties as referred to in property value tax may be referred to in Article 4 (4) of the property tax. 1-5 and 9-11 serving to housing for the owner, alone, make deductions on the interest of the standing priorities, as well as the reserve and administrative contributions to the mortgage payments. Other land costs for the property cannot be deducrelated, cf. however, section 15 K.

Paragraph 2. Paragraph 1 shall apply regardless of whether the taxable person has rented out its accommodation in the property part of the income year.

Paragraph 3. In the calculation of the taxable income, the owners of a rental property shall be subject to section 4 of the property tax tenderdown. 6 and 7, except interest for the priority priorities, as well as reserve fund and administrative contributions to mortgage institutions, do not deduce it after 2. Act. calculated part of the property-related expenses, including depreciation on special installations. This part shall be calculated as the sum of the values obtained by the valuation obtained from the property on the premises of the property divided by the sum of the same value and the value of the other portion of the property is calculated.

Paragraph 4. Participants in a community as mentioned in RE Value Tax Number § 4, nr. 8, apart from interest on the priority priorities as well as the reserve and administrative contributions to the mortgage groups, may not deduce the costs of the property, including depreciation on special installations, provided that it serves only to housing ; the participants. If a part of the property is rented, the contestants are not able to dedum it after 3. Act. calculated part of the property ' s expenses, including depreciation of special installations. This part shall be calculated as the sum of the values obtained by the valuation obtained from the premises of the property in the property divided by the sum of the same value and the value of the other portion of the property.

§ 15 K. For buildings that are subject to conservation under the encoding and conservation of buildings and urban environments, a deduction may be deductible on the actual operating costs relating to the property. If the settlement of a building can be deductible from the remainder of this expenditure, the remainder of the revenue is cancelled and in the five subsequent incomes, in accordance with the five subsequent revenue. however, paragraph 1 3. For maintenance costs, deductions can only be carried out after 2. pkton, to the extent that the expenditure relates to the outer appearance of the building (climatic screen). 1.-3. Act. does not apply to protected condos. For the owners of an encampment property covered by the property tax tents section 4, nr. 6-8, however, Section 15 J (3) shall apply. 3 and 4.

Paragraph 2. To the extent that the owner of an unprecedented building prior to the suspension of the freer has been able to deduction from the cost of resettlement, the owner may continue to deduction from the suspension of such expenditure, which has been held prior to the removal of the peace. The owner may, after the removal of the settlement, make deduction for non-employment expenditure on the external appearance of the building (the air monitor) at the income statement for the remainer of the revenues in which the settlement has been cancelled and the subsequent 5 income.

Paragraph 3. This is a condition of deduction from paragraph 1. ONE, TWO. pkt., and paragraph. TWO, TWO. a point that the building has been designated as a conservation, cf. law on building-building and conservation of buildings and urban environments, section 17 and section 19.

Paragraph 4. For real estate, as mentioned in property value tax, section 4, nr. 5, shall be deduced from the actual operating costs which may be applied to that part of the property used for commercial purposes. The same applies to property of the kind referred to in the property tax tenment section of section 4. 5, which are situated abroad, on the Faroes or Greenland.

§ 15 L-15 N. (Aphat)

§ 15 O. Owners of a recreational housing other than the summer cottage, which shall be used as a full-year housing and rented part of the year, may deduct 7,000 kroner. in the gross rental of revenue per year ; the recreation of the income from the income statement. However, the bottom deducted may not exceed the gross rental of income. In addition, the reduced rent can be deduced 40 pct., which covers all the expenses, etc. associated with the rental, cf. paragraph 2. Selects the owner to make deductions after 1. -3. pkt., according to property value tax, according to the value of the property tax, on top of the entire income year.

Paragraph 2. Owners that do not apply paragraph 1 1, may deduction actual expenditure incurred in the maintenance of the deposits and equipment, tax depreciation in accordance with the rules of partial commercial use, as mentioned in Chapter 2 of the Depreciation Act, and deduction ; property taxes in accordance with section 14 (3). 3. Deduction may be carried out with such a large proportion of the detainees, the calculated depreciation amount and the property taxes that correspond to the part of the year at which the rental of the contract has been carried out. In addition, deductions may be deductible for expenditure directly related to the rental. The total deduction of this paragraph shall not exceed the gross rental of income. Precediate deduction after 1. 4. pkt. the owner may not later surpass to deduction after paragraph 1. 1.

§ 15 P. 13) Tenants used to rent a part of the accommodation in their own apartment for inhabitation, at the income statement, may choose to include only the part of the gross rental income that exceeds a single deduction of two-thirds of the connoisseers ' own annual rent for the whole apartment. Parts of private cooperative associations shall be considered as tenants, and the housing fee is considered to be rentals. Owners that rents part of the accommodation in an apartment in own property covered by the property tax tenet section of section 4, for inhabitation, can choose from the income statement to include only the part of the gross rental income that exceeds a 1 1/3% bundle of earning. of the property value, cf. § 4 (a) (a) 1, no. 1, in the property tax code, however, always at least 24,000 crane, cf. Five. Act. In the case of property located abroad, etc. constitute the base frag 1 1/3%. of foreign property assessment which may be treated as equivalent to a Danish, cf. the section 4 (b) of the property value of the real estate tax. 1 or, in the absence of this, the trading value calculated according to the section 4 (b) of the property value tax. 2, no. 1, however, always at least 24 000 crane, cf. Five. Act. For foreteners, cooperatiers and owners who have only rented or owned the occasion part of the income year, only the bottom fraction of this part of the annual rent or property tax shall be calculated. The bottom fraction shall cover all the expenses and depreciation that would otherwise be deductible in the context of the rental or rental. For owners, property value tax is calculated according to the property value tax on top of the rented portion of the residence.

Paragraph 2. Tenants who rent the apartment a part of the income year to inhabitable income, may at the income statement choose to include only the part of the gross rental income that exceeds a total of two-thirds of the tenant ' s own annual rentals. Parts of private cooperative associations shall be considered as tenants, and the housing fee is considered to be rentals. Owners of a whole-year residence covered by the property tax tenet section 4 that renders the housing part of the income year for inhabitable income, may at the income statement choose to include only the part of the gross rental income that exceeds a bundle of depreciation as referred to in : paragraph ONE, THREE. Act. Paragraph 1, 4. a point, however, shall apply mutatis muctis. For foreteners, cooperatiers and owners who have only rented or owned or owned a part of the income year, only the bottom fraction of this part of the annual rent or property tax shall be calculated. The bottom fraction shall cover all the expenses and depreciation that would otherwise be deductible in the context of the rental or rental. For owners, property value tax is calculated according to the property value tent during the lease period.

Paragraph 3. Tenants and owners referred to in paragraph 1. 1 and 2 that do not apply the bottom-deduction rule in paragraph 1. In the income statement, 1 or 2 may deduct the deduction of expenditure, etc. as referred to in paragraph 1. ONE, SIX. pkt., and paragraph. TWO, SIX. Act. However, the total deduction amount may not exceed the gross rental of income. Preferred deducted after 1. PC, the tenant or owner may not later surpass to the bottom fraction after paragraph 1. One or two.

§ 16. In the calculation of the taxable income, grants to telephone outside the workplace shall be counted as provided for in the work place. paragraph Two, as well as the rules laid down in paragraph 1 3-13 remuneration in the form of assets of monetary value, the consumption of private consumption and the value of wholly or partially non-remunlause use of the property of others, cf. the section 4 to 6 of the State Treasuse Section 4 to 6 when the subsidy or the goods are received in an employment relationship or as part of an agreement on the provision of personal work, by the way. Similarly, persons selected for members of or assisting the boards, committees, committees, commissions, board, name or other collective bodies, including Parliament's Council, shall be the Council and the municipalities ' s offices.

Paragraph 2. The cost of telephone service outside the workplace may not be deducitable from the inventory of the income of the taxable income. Offer costs shall be considered to be considered to cover the subscription cost. Commercial interconnection costs relating to telephone outside the workplace may be deducting from the rule of operating costs in paragraph 6 (a) of the State Treasuer, and to wage earners from the section 9 (4) of the body of the same person. 1.

Paragraph 3. The taxable value of the values referred to in paragraph 1. the goods referred to in the case of taxation shall be subject to the tax inauction unless otherwise provided for 4 13, set to the value to be taken by the taxable person to acquire the goods in general free trade. However, discounts on the purchase of goods and services provided by the employer and the supplier for sale in the course of his company must be taxed to the extent that the rebate is greater than the profit of that employer, etc. Goder, as the employer in a large amount of work is carried out in respect of the work of the employees concerned only if the total value of these goods from one or more employers and so forth exceeds a basic sum of 3 000 cages, regulated by the Danish tax havens section 20. Where the total value of the Gods in the income year exceeds the amount of the basic amount, the total value shall be taxed. The value of the following goods is taxed without regard to the basic amount, and the value of these goods shall not be included in the calculation of whether the basic amount has been exceeded :

1) Free car, free summer housing and a free yacht, cf. paragraph 4-6.

2) Spare and accommodation when valuation can be carried out according to the normal values laid down in the Tax Council.

3) Free phone, including employer-paid data communication, cf. however, paragraph 1 On a free telephone, a telephone is either set up in the employer's name, or that the employer is completely or up to a certain amount of pay or refund the telephone expenses of the taxpayer or reimburse him.

4) Free heldhouse, staff loans, and the TV and radio.

Paragraph 4. 34) The taxable value of a car made available to the private use of an employer as referred to in paragraph 1 shall be available to the taxable person. 1, set to an annual value of 25%. of the portion of the vehicle ' s value that does not exceed 300,000 kranded and 20%. By the way. However, the taxable value of the car shall be calculated at least by 16000 kr. In the case of cars acquired by the employer not more than three years after initial registration, the value of the car shall be made in the income in which the first entry has been made and in the two following revenue to the original new wagon price and then to 75 ; Pct. of the new wagon price. For cars obtained more than three years after initial registration, and for previously anal carts obtained without the correction of registration tax, the value of the car to the employer ' s purchase price includes any non-employment charges. For the valuation of cars that are not registered in this country and in the valuation of vehicles covered by the registration tax slots Section 1 (1). 4, the value of the value shall be used, as after 3. and 4. Act. would be placed on the basis of the valuation of a similar vehicle obtained here in the country and registered here. If the car is only available for part of the year, the taxable value corresponding to the number of whole months in which the car has not been available. Where a car which, by the employer and so on is made available to the taxable only for commercial services, is used privately, the value of private use shall be subject to the year in question in accordance with the rules of 1. -5. pkton, unless payment has been paid for the private use of the car, cf. Section 4 of the Law on the weighting of motor vehicles and so on is the day fee as referred to in 7. Act. paid by the employer, the taxable taxable shall be taxed by the value thereof, cf. paragraph 3. The company between home and the undertaking shall not be more than 1 day a week or within 60 working days within the preceding 12 months shall be deemed to be the application of the rules of 7. Act. in the case of non-private services to the taxable person who, in the context of the training of domestic work, is strictly business-related. The taxable value after 1. -7. Act. the payment of the taxman shall be reduced in the income year to the employer and so on for the on-call time, but shall not be reduced by any amounts taxed in accordance with the rule in section 9 C (3). 7. For cars covered by section 4 (4). 1, II, A, in the law on the weighting of vehicles and so on, 1. -9. Act. use only if additional levy is to be paid for private use in accordance with section 2 of the applicable vehicle tax and so on for cars registered for the first time on 2. In June 1998 or in the past 1. -9. Act. shall not apply to cars where the value added tax on purchase has been deducted from the valuation tax slots Section 37 (3). 1, Section 38 (3). Paragraph 41, or section 41, because the car is used exclusively for commercial purposes.

Paragraph 5. 13) The taxable value of a summer residence made available by an employer referred to in paragraph 1. 1, set to 1/2%. per week of Danish property value or similar foreign property value per 1. This October of the year before the on-call time or in cases where a property value is not employed, the value of the trade value, as referred to in the property value tax, section 4 (b) of the property value. 2, per 1. October the year before the on-call year for each of the unliked 22 to 34 and 1/4%. for each of the year remaining weeks. Where, in the context of an employment relationship as part of an employment relationship, an employee or other employee with a significant influence on its own remuneration is made available, the person concerned shall be deemed to have the summer house available all year. If the summer dwelling is made available to several executives or other employees with a significant influence on its own earning form, the taxable value shall be distributed equitably. The taxable value shall be reduced in proportion to the number of days the summer residence shall be made available to or be rented to other persons not covered by 3. a point or which is not a close one. 2.-4. Act. However, where the summer residence as part of an employment relationship is made available to other employees who are without a significant influence on their own earheading form, or which are non-nutrient for 13 weeks or more, years, including at least eight weeks in the period week 22-34. 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 stepchild's and adoptive relationship is equate to genuine relations between the two of us. The taxable value after 1. and 2. Act. shall be reduced by the payment of the taxman in the income year to the employer and so on for the on-call time.

Paragraph 6. The taxable value of a yachts made available by an employer as referred to in paragraph 1. 1, set to 2%. per week of the purchase price of the boat. VAT and delivery. If a yachting vessel is made available to an employee or other employee with a significant influence on its own remuneration, the person concerned shall be deemed to have the yachting available all year in the form of an employee or other employee with a significant influence on its own earheading. If the yacht is made available to several executives or other employees with a significant influence on its own earning form, the taxable value shall be distributed equitably. The value of the taxable value shall be reduced in proportion to the number of days to which the yacht is made available to or be rented to other persons not covered by 3. a point or which is not a close one. 2.-4. Act. However, the use of the yacht as part of an employment relationship shall not apply to other employees who are without significant influence on their own earheading or in a non-nutritive manner for 13 weeks or more by the person concerned. years, including at least eight weeks in the period week 22-34. 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 stepchild's and adoptive relationship is equate to genuine relations between the two of us. 2.-4. Act. where it is not applicable if the employer who provides a working relationship provides a brigboat, it has it as the main task of producing yachts or both of the yachts, and where it is a necessary part of production ; test the company ' s headlines and the operator or the employee with a significant impact on their own remuneration form, as a predominating employment, to produce and dispose of bricks or both of the light boats. The taxable value after 1. and 2. Act. shall be reduced by the payment of the taxman in the income year to the employer and so on for the on-call time.

Paragraph 7. The taxable value in accordance with paragraph 1. 3 of an annual residence made available by an employer as referred to in paragraph 1. 1 and, as regards the performance of the work, it is deemed necessary for the staff to be required to occupy the employment and to depart at the termination of the set-aside, including in the case of relocation (housing), to be reduced by 30%. The taxable value of such a full-year housing following a reduction after 1. Act. however, maximum amount can be set up to a maximum amount, calculated as 15%. the fixed salary of the employee for the corresponding period of the person concerned. However, the maximum amount shall be at least calculated as 15%. of 40,000 kroner. If the dwelling is only available for one part of the year, they shall be reduced to DKK 160,000. corresponding to the number of whole months in which the dwell; has not been available. The taxable value shall be reduced by the payment of the taxman in the income year to the employer and so on for the on-call time.

Paragraph 8. The taxable value in accordance with paragraph 1. 3 of an annual residence made available by an employer as referred to in paragraph 1. 1 and as employees have a duty to leave at the end of the establishment, but not the duty to occupy under the employment housing (rent), is reduced by 10%. The taxable value after 1. Act. shall be reduced by the payment of the taxman in the income year to the employer and so on for the on-call time.

Niner. 9. Paraguation 7 and 8 do not include housing provided as part of a employment relationship, if the employee is a director or another employee with a significant influence on its own ear-payday form. For this person group the taxable value of 5% shall be added to the taxable group. of the calculation basis for a supplement after 10. Act. The calculation basis is the largest amount of the property value per year. 1. October of the year before the income year or in cases where there is no real estate value, the value of the commercial value. 1. The following October of the year before the income or purchase of the purchase shall be made in accordance with the provisions of Article 4 (4) of the property tax. However, 2 or 3, with addition to improvements made after acquisition, only improvements made prior to the 1. of January of the income year. Where the sum of the purchase is made up according to the property section 4 (4) of the property tax, THREE, ONE. or 2. PC only made up after the 19th. May 1993. Improvement expenditure on buildings that are subject to conservation in accordance with the building-free bill or the improvement of expenditure, which are matched by grants etc., which are tax-free shall not be attributed. When the purchase price is collected according to the property section 4 (4) of the real estate, 3, the company's choice of purchase of purchase shall be binding in relation to subsequent inventories after this provision. In the calculation of the calculation basis for housing, for which the property value is allocated according to section 33 (3) of the assessment. FIVE, TWO. pkt., section 33, paragraph. SIX, TWO. pkt., or section 33 (4). SEVEN, TWO. PC only the part used to housing for the staff is included. In the calculation of the basis for other dwellings, the part used exclusively for commercial purposes shall not be counted. If the employer and so on, cf. paragraph 1, sells the full-year residence to a new employer, etc., cf. paragraph 1 in which the director, etc., cf. 1. ., also having a significant influence on its own earning, the purchase of the purchase of the contract of employment of the seller employer, etc., if it is the highest. The taxable value shall be increased by 1%. of the part of the calculation basis according to the section 4 of the property value tax, which does not exceed 3,040,000 kr; and 3%. by the rest, corresponding to the calculation basis for the property, which should have been used if the property had been covered by the property tax law. In addition, the costs of property taxes shall be borne by the employer and so on, cf. paragraph One, to the taxable income. The taxable value after 2. 11. Act. shall be reduced by the payment of the taxman in the income year to the employer and so on for the on-call time. 2.-11. Act. shall not apply where an employee or an employee with a significant influence on its own earnest form is subject to and fulfils a duty to justify the health of the homecoming.

Paragraph 10. The value of wholly or partially remunuating private use of the parking space provided by the employer is not taxed.

Paragraph 11. The value of the cost of home consumption for food, when the recipient of an employer as referred to in paragraph 1. 1 receive free-room diet or receive the diet at the expense of work at a temporary workplace, shall not be subject to the taxable amount.

Nock. 12. The value of wholly or partially remunutory private use of a computer with accessories made available for work is not taxed. The entry cost of the establishment of a high-speed or broadband access to the employee may be regarded as an accessories. To the extent that the worker pays the employer to make computer accessories made available, the worker may deducede the expenditure, but at most DKK 3,500. annually, in its taxable income. Access to deduction after 3. Act. is subject to the minimum number of 25% by the employer. the costs of making the computer with accessories available. For the purpose of calculating whether the employer meets the obligation to hold at least 25%. in the case of expenditure, the employer ' s direct costs to the acquisition or rental of hardware and software, the employer ' s dispositions cost of establishment of a high-speed or broadband access to the employee and the employer ' s expenditure may be incurred ; to participate in PC courses, etc. for each employee who accessories computer with accessories. Tax-free after 1. Act. and access to deduction after 3. Act. , however, shall not apply where the person concerned by a reduction in its gross salary has compensated the employer and so on for the provision of equipment. Has the worker compensated the employer as mentioned in 6. pkt., compried an amount equal to 50%. for the price of the equipment at the time of the inventory of the taxable income of the product or income, where the equipment is available. If the equipment has only been available for part of the year, the taxable value shall be reduced equal to the number of whole months in which the equipment has not been available.

Paragraph 13. The value of wholly or partially remunerated private employer data communication via a data link connected to an employee's computer is not taxed when the employee from his computer has access to the network of the work site.

§ 16 A. 35) 36) In the calculation of the taxable general income, the profit of shares, cooperatis and similar securities shall be taken into account, cf. however, paragraph 1 For the benefit of the current shareholders or cooperatiations, all the undertakings concerned shall be taken into account for current shareholders or cooperatiations, with the exception of free shares and the encoding of liquidation projects in the calendar year in which the company will finally be dissolved. The number of the minimum levels shall be calculated in accordance with section 16 C (3). 2 or 15 which are not exceded. No matter what. and 2. Act. the encoding of winding-up rates carried out during the calendar year in which the company is finally dissolved, to dividends, if the consignee is a company which owns at least 10%. of the stock record of the company that is liquidwinding and not the resident of a Member State of the EU/EEA, the Faroe Islands or Greenland, or a State which has a double-taxation agreement with Denmark, or if the consignee is a company which owns less than 10%. of the share capital, but are corporate affiliators with the company that liquidates, cf. § 2. In the calendar years 2007 and 2008, the ownership share has been mentioned in 4. Act. 15%. No matter what. and 2. Act. the encoding of winding-up rates at the moment from the beginning of the earning shall at the time of termination of an investment association which has opted for taxation on the section 21 (1) of the asset ' s liability law. 2, to yield, to the extent that the load does not exceed the minimum load, cf. section 16 C (3). 2 and 15.

Paragraph 2. Customs and tax administration may allow the amounts to be disloded in the context of a reduction in the share capital or the cooperative capital of a company that is not under winding-up proceedings, shall be exempt from taxation in accordance with the rules laid down in paragraph 1. 1. Profit or loss of the encoding concerned shall be treated in such a case according to the general rules on the taxation of profit or loss on the loss of shares and so on.

Paragraph 3. Finding the liquidation of winding-up projects from companies and cooperatives in advance of the calendar year in which the company is finally dissolved, the customs and tax administration may permit the amounts paid or in part to be included in such non-inclusion in the following year ; the taxable general income of the consignon when special circumstances are therefore present. In this case, the amounts exempt from general income taxation shall be treated in accordance with the general rules on the taxation of profits or losses by the loss of shares and so on.

Paragraph 4. Amount of amounts which are taxable for associations and companies by company tax havens in section 5 B (3). 4, and Article 12 (4) of the Merger Tax Code. 3, is tax-free of the consignee.

Paragraph 5. The outlines of the deflection unit for investment, cf. section 16 C (3). Paragraph 1 shall be tax-free in the manner set out in paragraph 1. 6 and 7 in the case of unloading of the unloading of persons and so on which are taxable in accordance with the section 1 (2) of the source tax of the source tax. However, the certificate of tax shall not apply where the beneficiary of the extract is covered by the exchange rate law of section 13.

Paragraph 6. The tax-free part of the exlosions in accordance with paragraph 1. 5 shall be dissolved as between on the one hand the deflections and, on the other hand, the part of the landings arising from the net revenue of the investment unit, as referred to in section 16 C (3). 3, no. 1-9, set up under Section 16 C (3). 4, 1. -5. pkt., paragraph 5, no. 1-3, and paragraph 1. 6, cf. paragraph 4, 1. -5. Act.

Paragraph 7. Notwithstanding paragraph 1 6 may be able to do so as to the taxable part of the exlosions referred to in 5 shall not exceed that part of the enrollments arising from the net gains of the investment unit, as referred to in section 16 C (1). 3, no. 10, set up in section 16 C (3). 5, no. 4.

Paragraph 8. Notwithstanding paragraph 1 1 shall be payable in respect of a capital reduction in anpartcarriers with a capital capital that does not exceed nominal 22525, shall not be taken into account in the calculation of the taxable income if the capital chapter of the company is ; the increased by cash deposits, appeals deposits or the conversion of debts from the period from and with the 6. December 1991 to and with the 31. May 1996 or the label shall be set during this period. 1. Act. shall not apply where the parties to the company are acquired as part of the nutritional path of the taxable undertaking, cf. the section 17 of the asset tax on the part 17 if the reduction of capital means the impact of the depositing of the depositators in the company or, in whole or in part, exempt from taxation in accordance with paragraph 1. 1, cf. paragraph 2. 1. Act. it shall also apply only to the part of the desolated amount not exceeding the nominal value of the annulled parties.

Niner. 9. A principal shareholder, as referred to in Article 4 of the Asset Taxation Act, which receives the profits from the company in the form of a car, a summer housing, a yacht or a helper house at its disposal, by the calculation of the taxable income, the value of the goods to which may be saved by private consumption in relation to the Goat. The value of the Gods is assumed in accordance with the rules laid down in section 16 (3) 4, 5, 6, and 9. 1. and 2. Act. shall not, however, apply to the yield in the form of an annual mansion made available to a principal shareholder, as referred to in Article 16 (4) of the body of the body of the body. 9, last point.

Paragraph 10. Ti1 yield shall include yield tax which is repaid from abroad, Faeroe Islands or Greenland relating to shares belonging to a company or investment association other than an account-leading investment association and which does not belong to the company ; or The UCITS.

Paragraph 11. In the case of a company's annulment of own shares, the price of purchase shall be allocated to the entire company ' s holdings of its own shares proportionately between the shares cancelled and the shares in the company. The share of the purchase of the purchase shall not be used in the balance of profits and losses when the company subsequently defirms its own shares. Apps the company warehouse principle, cf. the section 23 (1) of the asset tax on the market. 2, the liquidate value of the cancelled shares shall be deleted at the beginning of the income year of the stock of the company ' s stock of the shares in question at the beginning of the income year. The shares acquired in the income year of the income year shall be allocated the sum total of the company ' s holdings of own shares in the income year of the income year shall be proportionate between the shares cancelled and the shares in the company. Cancellation of own shares is considered to be proportionate between shares owned by the start of the income year and the shares acquired in the income year.

Nock. 12. 37) Notwithstanding paragraph 1 1 shall be treated as undertakings which satisfy the conditions for the receipt of tax-free income according to section 2 (2) of the company tax. Paragraph 1 (c) and Article 13 (1). 1, no. 2, profits and losses at the cost of emissions referred to in paragraph 1. 2 and 3 after the general rules on the taxation of profits or losses by the loss of shares and so on.

§ 16 B. Whereas a shareholder or shares shaver shares, cooperatives and similar securities, including convertible bonds, as well as the drawing right of such transferable securities to the company that have issued the relevant securities, shall be the sum of the sum in the case of the undertaking concerned ; the taxable general income of the person concerned. This shall not apply to the issue of shares and so on, subject to Section 7 A, shares covered by Section 7 H, shares obtained by the use of a purchase or drawing-entitled subject of section 7 H and shares obtained by the use of a purchase or drawing-rights of a purchase or drawing-up, in section 28, and where the stock issue is subject to the fact that the shares in the case of disclaiment or by the death of the employee are returned to the company, which in such cases shall be obliged to acquire them. However, it is a condition that the employee shareholder is not the main shareholder of the company following the section 4 of the Asset Taxation Act.

Paragraph 2. Tax management and tax administration may permit the exemption of abstention from taxation under paragraph 1. 1. Profit or loss of the abstention shall be treated in such a case as a result of the same rules as profit or loss by the loss of shares and so on to others other than those referred to in paragraph 1. 1 mentioned company.

Paragraph 3. 35) 37) 38) Paragraph 1 shall not apply where shares and so on are hereby affixed to a company in winding-up proceedings during the calendar year in which the company is finally dissolved unless the holding company owns a minimum of 10%. of the stock record of the company that is liquidwinding and not the resident of a Member State of the EU/EEA, the Faroe Islands or Greenland, or a State which has a double tax agreement with Denmark, or unless the holding company owns less than one other, than 10%. of the share capital, but are corporate affiliators with the company that liquidates, cf. § 2. In the calendar years 2007 and 2008, the ownership share has been mentioned in 1. Act. 15%. Paragraph 1 shall not apply where the stock and so on are assisted by a company that satisfies the conditions for the receipt of tax-free income according to section 2 (2) of the corporation tax. Paragraph 1 (c) and Article 13 (1). 1, no. Paragraph 1 shall also not apply to the abstention of shares and other items covered by Article 19 of the Asset Taxation Act, or by the abstention of investment unifying evidence.

Paragraph 4. Paragraph 1 shall not include the drawing-up of any part of Article 28, which is hereby referred to in section 28, which shall be completed at the time of the issuing company.

Paragraph 5. 5) Paragraph 1 shall not apply where a shareholder is publicly listed shares to the company which has issued them. In the cases not covered by paragraph 1. However, three may sell the tax authorities of the sale of the sale subject to paragraph 1. 1. This is a condition that the expression will be made prior to the expiry of the year on which the abstention is made.

Paragraph 6. In cases covered by paragraph 1, 3 and 5 where paragraph 1. Paragraph 1 shall not apply, and in cases covered by paragraph 1. ONE, TWO. pkt., the benefits and losses of the abstention shall be treated in accordance with the same rules as the gains and losses of loss to others other than the issuing company.

Paragraph 7. Notwithstanding paragraph 1 Paragraph 5 B (3) shall be the sum of taxes which are tax-taxable for associations and companies. 4, and Article 12 (4) of the Merger Tax Code. 3, taxless for the consignee.

§ 16 C. ' In the case of an undeclared investment association, an investment association that issues a transferable evidence of the deposits of the members and making a minimum deposition that is taxed in accordance with the institution ' s choice of the income of the association ; shall be taxed in the Member States according to the rules governing the enraging associations. However, a lodling investment union may not make up the encoding if the minimum load is less than 1%. of the demonstrative evidence of the investment evidence. In addition, a defledling investment association may also neggo the minimum cost of the nearest amount, which is fully delegated by 0,25%. of the demonstrative evidence of the investment evidence. Amouns resulting from the nedromingen shall not be included in the minimum load, prorated between the income, the minimum cost of which is to be collected. Amount after 2. and 3. pkt; not to be included in the minimum load shall be carried over to the minimum level of the year in the following year. The amounts are transferred to the revenue that they relate to. A possible acontoutation shall always be set up as the actual amount of the actual amount.

Paragraph 2. The minimum discharge shall constitute the sum of the income of the income year and the net amount referred to in paragraph 1. 3 with deduction of loss and expenditure pursuant to paragraph 1. 4-6. In the event of an end to the fiscal status of the association, the minimum current form shall be discharged at the start of the income year until the time of termination.

Paragraph 3. In the calculation of the minimum load, the following revenue shall be included :

1) Interest rates and ongoing services, both distributed over the period in which the revenue relates, as well as payment for lending of securities.

2) Officers yields after Section 16 A deductible Withdrawal tax and paid repaid tax and payment of earnings after § 16 B and the borrower payment to the loan of his dividends on loan loans, to the extent that the said revenues do not : are covered by no. 9.

3) Wine on claims in foreign currency as referred to in section 16 of the exchange rate law.

4) Gains of debts not issued with a minimum interest rate which satisfies the minimum requirement of section 38 of the exchange rate of the exchange rate in accordance with the requirements of the exchange rate of the exchange rate of the exchange rate of the market. Section 14, and gain in debt covered by the exchange rate of the exchange rate of Article 6.

5) Wine-based financial contracts as referred to in section 29 to 33 of the exchange rate law shall be deduced from financial contracts in accordance with the rules laid down in Article 31 (1) of the exchange rate of the exchange rate. 2-4, and section 32, paragraph. Two and three.

6) Compensated losses resulting from the loss of shares, etc., which, for taxable persons, would be an asset income from Section 4 a, and for which the investment association has acquired less than 3 years prior to the abstention. Gains and losses shall be made under the use of the section 8 of the Asset Taxation Act, section 25 and section 26 (3). 2-4 and 6.

7) The price of the stock in respect of shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares and the yield and the yield of

8) Wine by the section 22 of the Asset Taxation Act. 1, by the abstention of evidence of deposits in investment associations.

9) Officers yields after Section 16 A deductible Withholding tax and paid repaid tax and payment of earnings after § 16 B and the borrower payment to the borrower of his dividends on loan loans, to the extent to which they referred to ; taxable persons would be covered by the person tax havens in section 4 (a), 1, no. Paraguate 1 or 2 without being covered by Section 4 (a) of the person concerned. 2. 39)

10) Gains of debts issued with a minimum interest rate which satisfies the minimum requirement of section 38 of the exchange rate of the exchange rate in accordance with the requirements of the exchange rate of the exchange rate of the exchange rate of the market. Section 14, deduced loss of such claims. However, losses may be deducted from the loss of losses not exceeding the gains.

Paragraph 4. In the total net amount referred to in paragraph 1. 3, no. 1-5, 7 and 8, deduction loss of debts in foreign currency as referred to in section 16 and losses of the shares in the shares of shares of shares of shares of shares of shares of shares of shares of shares of the shares of shares in the field of equity tax. For investment groups covered by company tax law's section 1 (1). 8, however, this does not apply to claims on companies with which a member of the association is the group association, cf. the section 4 of the exchange rate law where the claim is also covered by Section 4 of the exchange rate law. Furthermore, losses shall be deducted from the loss of evidence of deposits in investment associations which, in the case of taxable persons, fall in section 1 or paragraph 1 (1) of the source of death shall be deducted from the tax burden. 2, is deductible from the section 22 (2) of the Asset Taxation Act. 3. A negative amount is done after 1. Act. may be deducieable in net amount in accordance with paragraph 1. 3, no. 6. Any excess amount may then dedube from revenues in accordance with paragraph 1. 3, no. 9. Any excess negative amount may then be dedushable in net amount in accordance with paragraph 1. 3, no. 10.

Paragraph 5. The UCITS may deduate from the minimum deducement costs of administration, where expenditure does not exceed a possible positive net amount in accordance with paragraph 1. 3 and 4. Fraferred after 1. Act. is prorated in proportion between positive net amount,

1) paragraph 3, no. One-five, seven and eight, set up in accordance with paragraph 1. 4, 1. 3. pkt.,

2) paragraph 3, no. 6, set up pursuant to paragraph 1. FOUR, FOUR. pkt.,

3) paragraph 3, no. 9, set up pursuant to paragraph 1. FOUR, FIVE. pkt.,

4) paragraph 3, no. 10, set up pursuant to paragraph 1. FOUR, SIX. Act.

Paragraph 6. Is the total amount collected in accordance with paragraph 1. The amount to be deduceded pursuant to paragraph shall be deductable from the following income from the investment union of 3 and 4, in a negative way. 3-5. Deduction may only be provided to a future income if it is not possible to rumble in the amount to be extrated in the amount due to an earlier income. Completed deductions shall be allocated according to the rules laid down in paragraph 4 of the year in which deductions are made.

Paragraph 7. Taxable according to the section 1 (2) of the source tax of the source of income from the source of the source. 2 that have acquired investment evidence in a monetary union, cf. law on investment associations and special associations, section 2 (2). 2, no. 2, may set up the next taxable encoding after the acquisition of the proof of loss. Insertion aisle after 1. Act. is subject to the provision of the investment certificate in the same income, in which the first charge after acquisition takes place and that the investment proof is part of the section 22 of the Asset Taxation Act. The rules of 1. Act. shall not apply where loss of the provision of the investment certificate may be deducted from the rules of section 22 (10) of the shares of the shares in the field of equity. 3.

Paragraph 8. For the purpose of the issue of new investment evidence (emission), the revenue and expenditure shall be increased, cf. paragraph 3 to 6 until the time of emission time, which is to be taken into account for the decision-taking of an extermination unit of investment by the emission. The ratio of each income and expenditure shall be based on the ratio between the current value of all units after the emission and the imposition of all shares before the mission. However, the loss of losses does not occur if the association is covered by the section 1 (1) of the company tax havens. 8, and less than 8 members at the time of loss. Corporate members, cf. The section 4 of the exchange rate law shall be taken into account in this context for a member.

Niner. 9. In the case of investment proof, the revenue and expenditure shall be reduced by the meaning of : paragraph 3-6 until time of collection, which is to be taken into account for the decision-taking of an extermination obligation to be used for the purposes of the solution. The reduction of the individual income and expenditure shall be the ratio between the enchanting value of all units after the solution and the enchanting value of all units before the solution.

Paragraph 10. Amount in accordance with paragraph 1. ONE, FIVE. points and losses resulting from the deduction of the unloading of the association ' s obligation to be deducted after the emission or the solution has been carried out in the same way as paragraph 1. 8 and 9, with the revenues and expenditure of the association, even though they are derived from previous years.

Paragraph 11. In the case of an amendment to an investment association that has not so far been exceding to a deflection unit, without dissolving the association, assets and liabilities shall be deemed to have been handed over at the time of the value of the trade value at this time. In the case of a change from a association covered by the section 1 (1) of the corporate tax system. 1, no. 5 a, to an uniting association without uniting the association, assets and liabilities for procured at that time and at the price to which they were acquired prior to the change. Unused losses on shares owned under three years of the amendment may be made to deduction from the balance of sale of shares under the sale of shares under three years.

Nock. 12. Election in paragraph 1. 1 of the fiscal status of the uniting association shall be taken before the first year of the first year of which the elections are to be applied. In a newsstand, the choice must be made in connection with the foundation if it is to apply from the first year. Information on the elections must be submitted to customs and tax administration no later than 31. The first year of the elections to be held in the first year. The choice shall not be limited in its duration or subject to changes in the income ratio of the association. The decision can only be taken with effect on whole incomes. In addition, the association shall, within two months of the annual approval of the General Assembly, have to be approved by the General Assembly, etc., by 31. In December of the same year, information on the customs and tax administration on the size of the minimum load and its composition shall submit information to the amounts actually allocated to income types, in accordance with the amount of the income referred to in it. paragraph 3, and provide information on the composition of any difference if the entrandment exceeds the minimum levels and documentation of the minimum load and any added value added to the association of the unifying income of the year, which the encoding is derived from. The tax minister shall lay down detailed rules on the obligation to provide information and to the appropriate documentation.

Paragraph 13. Where the information or documents provided for in paragraph 1 12 shall not be submitted in a timely manner or no timely and correct information on minimum debations etc. and their composition to the members ' securities central or financial institution and so on in this country shall not be provided in this country. the tax control Act, section 10 A, and depositary or account drivers abroad, cf. Article 11 B of the Tax Control Act, so that these can submit timely reporting, the members of the profit and loss of investment evidence in the association resulting from the income years from and with the income year prior to the timely submission of information after 2. Act. and then the following 4 is after the provisions of section 19 of the asset tax on the shareholdings of the asset. If there is a lack of timely and correct information from successive consecutive years as the uniting association, the tax on Article 19 shall be retained from Section 19 from the first year of the time required for timely and correct information, to and with four years after the last year, which are lacking timely and correct information.

Paragraph 14. Loovines and losses of investment evidence in the association of the revenues from the income years from and with the year in which the elections are applied and the following 4 incomes are then subject to the rules of section 19 of the shareholdings of the shareholdings of the shareholdings and the following four incomes. selects fiscal status as an investment firm, cf. The section 19 of the asset tax. Such an option cannot be taken retroactively by year for which the time limit for the timely submission of information as referred to in paragraph 1 shall be taken. 13 has been exceeded.

Paragraph 15. A dislodable investment association may instead be able to make the minimum equipment available in accordance with paragraph 1. 2 choose to make the minimum discharge as the net profit of the year in accordance with the section 23 (1) of the asset ' s holdings. The second loss of previous years may not be produced for reduced profit in recent years. section 16 C (3). ONE, TWO, FOUR. Pkton, do not apply. Decision on taxation in accordance with this rule shall be made in the association of the association or marketing of the country in this country. If the association has previously been covered by company tax law's section 1 (1). 1, no. 5 a and 6, cf. Law Order no. 111 of 19. In February 2004, the decision must have been taken before 31 December. December 2006. The tax minister shall lay down detailed rules on the obligation to provide information, etc. A decision to cease to be subject to this provision may only be attributed to the beginning of the income year after the decision has been taken. The Union cannot then again choose to set up the net profit from the net profit.

§ 16 D. The provisions of section 16 A and 16 B shall apply to revenue acquired and losses found on 1. On January 1962 or later, the provisions shall replace the date laid down in Article 4 e and Section 5 of shares, shares and similar securities, as well as the profit and loss of the securities referred to above.

~ § 16 E and 16 F. (Aphat)

§ 16 G. The income of the taxable income shall be included in the case of a pension or loss of a pension, in his taxable income, from the deducted subsidy to the scheme, unless the amount is taxed, of the Pension of Pension Act, section 24.

§ 16 H. 40) If a taxable subject is covered by the section 1 (2) of the source tax at the source of the source tax. 2, controls a foreign company or association and so on. (the company), cf. paragraph 6, the taxable co-income of the company ' s CFC income shall be discharged in accordance with paragraph 1. Article 32 (7) and " corporate tax havens ". 5 when the income is positive. 1. Act. shall apply only where the company has concluded an agreement on the tax rate or tax base of the tax authorities of the State in which it is indigenous, including in accordance with the provisions of a double-tax agreement, or where the tax rules are in the Member State concerned shall be situated where the controlling shareholder is based, or the conditions below are present :

1) The company ' s total foreign income tax is less than the tax rate calculated on the basis of the rate in section 17 (5) of the company tax. 1, of the total taxable income of the company, set out in accordance with paragraph 1. 4 and 5 for that product concerned.

2) The company's CFC income, cf. paragraph Section 32 (4) and corporate tax havens. 5, for the same period shall amount to more than one and a half of the taxable income of the company in accordance with paragraph 1. In the case of the assessment, the income from companies inspected by the company shall be disregarded by the company, or that the company has a significant influence on if companies are resident in the same country as the company. Instead, taxable income in the companies concerned shall be proportionate according to the direct or indirect ownership share of the company.

3) The shares of the taxman, the investment associations, etc. in the company, are not shares or investment associations, etc. in investment firms, in accordance with the rules of the Asset Taxation Act.

Paragraph 2. The taxable person may, upon request, be exempt from taxation in accordance with paragraph 1. In the case of companies belonging to a foreign state within the European Union or of the EEA, if the taxable person may prove that the company is truly established in that State and there is a real economic activity in respect of : CFC income. It is a prerequisite for exemption from a dual tax agreement, the aid directive or the other agreement on the exchange of information, to verify the documentation of the taxable income of the CFC. The taxable tax is not taxed by the income of foreign companies, as referred to in paragraph 1. 1, to the extent that the income is to be taken into account for a company ' s or a fund ' s taxable income according to section 31 A or section 32 or the Fund Code of the Fund Code 12.

Paragraph 3. A company or association, etc., shall be considered to be foreign if it is established in a foreign state, the Faroe Islands or Greenland, including, in accordance with the provisions of a double-tax agreement. The income of the company shall be established according to the territorial principle, cf. company tax tenment section 8 (3). 2, 1. 3. Act. Paraganes 1 and 2 shall apply mutatis muted to the fixed operating premises of the subsidiary situated outside the State in which the subsidiary is established.

Paragraph 4. In the case of the company ' s CFC income and its total tax-free income, taxable profit and deductible losses shall be calculated on the basis of the actual acquisition amounts and the actual purchase time. Depreciation-entitled assets are considered to be acquired for the actual acquisition sum and written by the total foreign tax depreciation. If the company ' s undertaking with a positive foreign income is not reduced to the greatest possible extent by exploitation of foreign depreciation options or a foreign depreciation basis, corporate tax relief is not used as a tax base § 31 A, paragraph. 8. Depreciation and other expenditure which, according to the choice of the taxpayer in accordance with Danish rules, can be deduculate in the income concerned, shall be deducily deductable if the undertaking by the decision to make up the taxable income by foreign rules carries out accordingly ; deduction in the same income. 1.-4. Act. shall not apply where a Danish tax value is already provided for the assets and liabilities concerned. If the company includes profit and loss after the stock principle, the corresponding principle of the Danish income statement is applied regardless of whether or not the Danish rules are allowed to access it. If the company at the income tax after foreign rules has been entered into the acquisition and acquisition times of an incoming company, the same time shall be entered in the field of purchase and the purchase times of the Danish revenue. If a transfer is made to another company in which the recipient company for foreign rules enters the acquisition and acquisition times of the company, and the taxable after the transfer, the recipient company shall control the receiving party ; account shall be taken of profits and losses not in the Danish income statement.

Paragraph 5. In the calculation of the total taxable income of the company, the income deficit must be deducted prior to the achievement of control or income without taxation under paragraph 1. 1, to the extent that the company in the calculation of the foreign income is counting losses, and deficits can be counted according to Danish rules. Other deficits are counted according to Danish rules. The transfer of deficits from other companies in the context of co-taxation on the basis of foreign rules shall be carried out by the Danish income, with no more than an amount equal to the deficit which may be leviated according to Danish rules. Deduction for group contributions by foreign rules shall be carried out accordingly by the Danish income statement. However, the deducted deducted shall not exceed the deficit which may be subject to Danish rules. Corporate contributions, which are taxable by foreign rules, are always included in the Danish income statement. Deposits in the company may be presented solely to deductions in income earned by the same company.

Paragraph 6. Paragraph 1 shall apply where the taxable collectively or collectively with a fund or a trust in which the taxable person or his or his or his or her presence in the presence of a foreign company is supervized by the taxable person or his or his or his or her presence in the case of the taxable person or his or his or his or her presence referred to in paragraph 1. 1. The taxable person shall be deemed to control a company, if they are directly or indirectly, or jointly, with more than 50% of the person concerned. of the shareholdings of the company or at its disposal more than 50%. of the voices in the company. 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 stepchild's and adoptive relationship is equate to genuine relations between the two of us. Ownerholdings and voting rights holders of party contestants with whom the taxable person has an agreement on the exercise of control, or as contained by a company or association, etc. as mentioned in section 2 (2). ONE, TWO. Act. (Transparent unit) in which the taxable participant is taken into account for the decision in 2. Act.

Paragraph 7. The income statement of the taxable person shall be counted as part of the company ' s CFC income corresponding to the average share of the company ' s total share capital, which is owned by the taxable person in the income year. However, only income earned by the company in that part of the taxable income is calculated, where the taxable person has control over the subsidiary.

Paragraph 8. When the company ' s assets and liabilities acquired or processed before the taxable person received control of the company, the commercial value at the time the taxable person was able to control the company shall be used instead of : the amount of the purchase price. Corporate Treasument Section 4 A (3). ONE, TWO. and 3. pkt; shall apply mutatis muctis. This only applies if the profits and losses of the assets and liabilities in question are not already included in the Danish income statement. When the company meets the conditions set out in paragraph However, without having fulfilled them in the preceding income, the assets shall be deemed to have been written off by the foreign tax depreciation of the preceding revenue, subject to paragraph 1. FOUR, THREE. ptangle, equivalent use. Recycled depreciation shall not exceed the amount by which the sum of depreciation carried out this year in the year of taxation after that provision exceeds the actual loss of value after the date on which the taxable person was controlled. Where a transfer is made to another undertaking in which the recipient company for foreign rules enters the acquisition and acquisition times of the company, and the taxable after the transfer, the recipient company shall continue to control the receiving party ; with the same direct or indirect ownership share, account shall be taken of profits and losses not in the Danish income statement.

Niner. 9. The income statement of the taxable income shall be taken into account as part of the company deficit resulting from the CFC income as referred to in paragraph 1. 1, no. 2, representing the total taxable income. The other part of the deficit lapses. Similarly, there are deficits that have been transferred from other companies as part of a co-taxation or other regulatory framework whereby deficits can be transferred. However, the company's resulting and transferred deficit can be counted at a maximum of a sum corresponding to the deficit in accordance with Danish rules.

Paragraph 10. The CFC income in accordance with paragraph 1. 7-9 shall not exceed the share of the taxable income of the company ' s total taxable income as provided for in paragraph 1. 4 and 5.

Paragraph 11. Corporate Tax Code Section 32 (3). 10 shall apply mutatis mutable to the taxable subject of paragraph 1. In the case of the assessment of the taxable undertaking, the income of the company shall also be taken into account as foreign tax, which would have been imposed on the company on the basis of the income.

Nock. 12. Corporate Tax Code Section 32 (3). Paragraph 11 shall apply mutatis mutable to the taxable subject of paragraph 1. Paragraph 1 shall, however, be granted only to foreign taxes on the part of the year of the year ' s total, corresponding to the ratio of the income in accordance with paragraph 1. The total taxable income of the seven-nine and the company ' s total taxable income shall be collected. 4 and 5.

Paragraph 13. In the case of the taxable subject of paragraph 1, 1 shall include the dividend from companies and so on covered by paragraph 1. 1 not to the taxable income, in so far as the yield does not exceed the Danish tax, which the taxable person must pay of the income in the company.

Paragraph 14. If the taxable income tax is paid in accordance with this provision Danish CFCs, the CFC tax may be paid in cash on a later income to the extent that the sum of foreign paid taxes on income is covered by paragraph 1. 1, cf. corporate tax havens section 32 (3). 11 and the actual paid Danish CFCs, as a result of this provision, exceed the sum of the Danish tax on the income provided for in paragraph 1. 1, cf. corporate tax havens section 32 (3). 5, for the years in question and intermediate years. To the extent that the taxable person has received yields that are not included in the taxable income resulting from paragraph 1. 4, the cash payment to the taxable income of that income is included in the repayment of CFC tax.

§ 17. Debts of debt may not be deduced by the deductions of the taxable income to the extent that the debtor as a gift or an advance payment has taken on the debt to life-heirs or their spouses or to the fund, grants or the like, which are not wholly or partially created for the benefit of certain families. Children and foster children are equed with life heirs.

§ 17 A. In the calculation of the taxable income, the cost of taxes and duties and excise duties shall not be deducisable except for interest by reference to Article 36 of the Act on the Tax of Boxes of Death and gifts and section 12 on the taxation of profits by virtue of the payment of the payment of duties and section 12 of the applicable tax on profit. the abstention of immovable property.

Paragraph 2. Interest of loans granted under the granting of loans for the payment of property taxes on certain parcel and row houses and loans for the payment of property taxes cannot be deducitable from the deduct of the taxable income. The same applies to the interest on loans granted under Section 33 of the polluted soil of the polluted soil.

Paragraph 3. Interest of housing loans granted under the law on the housing benefit to pensioners or on individual housing aid may not be deducised by the deduction of the taxable income.

Paragraph 4. Intermediates as a result of late payment of customs and tax administration services to the auditor in accordance with the provisions of Article 3 (3) (3) (d) of the tax control Act. 3, or Article 5 (a) (a) of the collection Act. 3, cannot be deduciculent by the deducisation of the taxable income.

§ 17 B. Amounts paid in accordance with the Law on the Taxation of Permanent Property Section 29 A shall not be included in the inventory of the recipient ' s taxable income and does not give rise to any change to the recipient's income for previous revenue.

§ 17 C. Expenditure for deposits, boxed, accounting, and administration, incidentally, regarding securities and bank accounts, which are used to acquire, secure and maintain capital income, cf. a person tax of Article 4, or share income, cf. Taxation of persons, Section 4 (a) shall not be deducting from the deducting of the income of the taxable income.

§ 17 D. Fees which are disposed of by financial institutions for holders of profit-bank accounts, may not be deducible in the calculation of the taxable income of the financial institution.

§ 17 E. (Aphat)

§ 18. The interest of loans to be taken against safety in life assurance policies, drew in time after the 30. In November 1939, only the deduction of the taxable income shall be deductible as regards the amount of the loan amount that exceeds the withdrawal value of the insurance.

Paragraph 2. The provision shall not apply to insurance, because if the premium payment extends over a period of at least 10 years and if the withdrawal value is not arbitrarily increased by exceptional premium deposits.

§ 18 A -18 C. (Aphat)

§ 19. (Aphat)

20. (Aphat)

~ 21, 21 A. ~ (Aphat)

§ § 22-26. (Aphat)

§ 27. (Aphat)

§ 27 A. Taxable persons who shall answer the general income tax of remuneration for the dispositation of the patent, copyright for literary and artistic works, the right to a pattern or trade mark or similar Fixed Term or for remuneration for payment ; the disputing of a specific manufacturing method or similar (know-how), may, if the remuneration of the Agreement should not be fully paid into the disposable wound, select from this and later years alone to reproduce the payment amounts which, in accordance with the original agreement, may be required for the year in question. However, the payment amounts shall be paid no later than in the year in which they are paid. This is a condition for the application of the rules in 1. 2. a point that the taxable person is the author of the disposable right or know-how or that the right or know-how has been acquired as part of the nutritional path of the taxable person or in speculative purposes.

Paragraph 2. The same applies to companies and associations to be taxed for remuneration as referred to in paragraph 1. Paragraph 1 in accordance with the rules of the law on income taxation of limited liability companies, etc. 1. Act. does not, however, apply in the case of the transfer between the companies connected companies, cf. corporate tax law, section 31 C.

§ 27 B. The taxable proportion of grants for research carried out by the Research Agency and allocated in income years 1998, 1999, 2000 and 2001 shall be taken into account in the calculation of the income of the taxable income ; the income or income where the payment has taken place where the taxable person requests that. The request must have been lodged with the customs and tax administration no later than 1. May 2005. The request shall be treated with a recall of a possible appeal to the Treasuer of the Treasuer or the Landstax Court of issues related to the accrual of grant appropriations as referred to in 1. Act. Tax and tax administration shall inform the tax authorities of the tax authorities or to the tax on the application of the taxable person. The taxable person may revoke its request for an amended accrual last one month from receipt of the annual accounts as a result of the request for annual statements.

Paragraph 2. A payment of 100% shall be paid. the expenditure incurred by the taxable person, or paid for expert assistance, etc. as referred to in Article 54 of the Tax Code, in cases referred to in Article 55 of the tax administration Act, relating to the accrual of grant appropriations ; referred to in paragraph 1. This is the case, even though the taxable has not been given full co-hold or co-hold to a large extent. Allowance after 1. Act. a reduction in the amount of compensation received by the taxable person under Chapter 19 of the Tax Code. Allowance after 1. Act. shall not be taken into account for the taxable income. Expenditure to which compensation shall be paid after 1. ., cannot be deducted from the dissenting of the income of the taxable income. Request for reimbursement after 1. Act. comply with the requirements laid down by rules laid down in Article 58 of the tax administration Act. The request shall be submitted to customs and tax administration at the same time as the request referred to in paragraph 1. 1.

Paragraph 3. Recipients of grant appropriations referred to in paragraph 1 shall be : 1 may, in the calculation of the taxable income for the income or income, where the grant of the grant has been made, deduction of the costs of accommodation, room and accommodation expenses, in accordance with the rules and conditions which, in the light of the conditions which are to be used, the income concerned was applicable to wage earners. However, no deduction may be made to the extent that expenditure is covered by an income tax grant in accordance with the rules of section 7 K, nor can deductions be made, to the extent that expenditure is covered by tax-free as set out on account. Request to resume tax recruitment with a view to deduction after 1. Act. must be submitted to customs and tax administration at the same time as the request referred to in paragraph 1. 1.

§ 27 C. (Aphat)

§ 27 D. (Aphat)

§ 27 E. Remuneration that a person receives when a research or development work is disposed of, may be included in the inventory of the income of the taxable income within a 10-year period beginning with the revenue in which the Disposal is made. It is a condition that the transfer is made to an asset or party undertaking with a view to further development of the above work, and that the entire remuneration is granted in the form of shares or parties in the company concerned.

Paragraph 2. The taxable person determines how much of the remuneration to be included in the income of each year within the 10 years period, cf. however, paragraph 1 3 and 4. Amouns included in the income for one year cannot later be transferred to another year. In the light of the tax return, information on the part of the remuneration that has not yet been included in the taxable income shall be provided.

Paragraph 3. By abstention of the items referred to in paragraph 1. 1. (1) The shares or parties referred to above shall be included in the calculation of the income of the taxable income at the latest on the income in which the abstention occurs.

Paragraph 4. The tax duty of the taxman shall be subject to the tax revenue of the source tax at source, or will be the taxable subject, in accordance with the provisions of a double taxation agreement in a foreign state, the Faroe Islands or Greenland, shall be remunated ; referred to in paragraph 1. TWO, THREE. .. shall be taken into account in the calculation of the taxable income of the income in which the income tax is to be terminated or where there is a relocation of the tax base.

§ 28. In the case of persons paid in payment to the shares of shares or drawings of shares of the company in which they are employed, the taxing of the buying or drawing-up of the purchasers shall be entered at the time of the buying-in or the drawing-up of the buying-in ; the right of drawing shall be used or claimed. The same applies to the taxation of refrigerates for shares or drawings of shares received as part of an agreement on personal work, by the way, or in the stock of shares of shares or drawings of shares selected by members of the Member State ; the company ' s management board shall receive as payment of, or co-consignees. The person shall be deemed to have received a payment, provided that they pay an amount which is lower than the commercial value of the purchase or the commercial value of the character, at the time of unconditional right to the receipt of the purchase or the drawing-up of the goods. In the case of meat preparations, the application of the rules in 1 shall be and 2. a point that the received purchasers contain a right either to the employee or the company that has provided the purchasers to acquire or supply shares. Furthermore, the application of the rules in 1. and 2. Act. subject to the fact that the company where the recipient is employed, etc., either has issued the driving or drawing-rights or the buying-in or the drawing-up of a company which is affiliate with the company, cf. Section 4 (4) of the exchange rate law. 2, and which have issued the drawing-up of the drawing-up, respectively. Taxation shall be made on the basis of the time of the time of departure of the meat or the drawing room at the time of use. If the company which has issued the purchase or drawing-rights or the company in which the person under the purchase or character may acquire shares prior to the use or abstention of the person entering into a concentration, fission, supply of the person or the person ; assets or equity exchange, the person shall not be regarded as having stood the agreement at the merger, division, the assets or assets of the stock exchange. If the received buyers or drawing-right expires unused, the tax shall be suspended after Section 16, cf. State Treasument Section 4.

Paragraph 2. Paragraph 1 shall apply mutatis mums to shares of shares or drawings of shares received from a company that is affiliates with the company where the person is employed and so on, cf. Section 4 (4) of the exchange rate law. 2. It is a condition that the colder, respectively, the drawing-up is issued by the company providing the drawing-up of the drawing-up.

Paragraph 3. Where the preparations are carried out or drawing up the drawing-ins covered by paragraph 1, In accordance with the rules laid down in Article 6 (6) of the State Tax Code, 1 or 2 shall be added to the rules. the provisions of paragraph 1 (a) of deductible expenditure may be deducted from the amount of deductible expenditure corresponding to the value of the character in the place of use at the time of use, and the deduction of the taxable income may not be deducted from it. in the case of revenue, where the colt is used, the right of the drawing shall be used. Where the carnal or drawing has been granted by a company that is affiliate with the company in which the recipient is employed and so on, cf. Section 4 (4) of the exchange rate law. 2, shall enter a possible tax on the company in which the recipient is employed, etc., only in the income where the colt is used for the right of the drawing and the right of the drawing.

Paragraph 4. Obligation of the taxable duty according to the tax burden of the source tax, without at the same time, to be taxed according to the section 2 (2) of the source tax. 1, no. Paragraph 1 or 2 shall be remuneable as referred to in paragraph 1. ONE, ONE. and 2. .. shall be taken into account in the calculation of the taxable income for the income in which the tax is discontinued. After the provisions of a double taxation agreement in a foreign state, the Faroe Islands or Greenland, the taxable person shall be treated as such by applying the rules in 1. Act. with an end to the tax duty. Taxation shall be made on the basis of the value of the cooled, or the character of the drawing, at the time of termination of the taxman.

Paragraph 5. Discover the tax duty of the taxman according to the section 2 (2) of the source tax. 1, no. 1 or 2, without the taxable duty at the same time, as provided for in paragraph 1 of the source tax rate of section 1, payment as referred to in paragraph 1 shall be that : ONE, ONE. and 2. .. shall be taken into account in the calculation of the taxable income for the income in which the tax is discontinued. Taxation shall be made on the basis of the value of the cooled, or the character of the drawing, at the time of termination of the taxman.

Paragraph 6. The taxable person may, by virtue of the rules of the tice-down payment of section 73 E, be able to pay taxes and labour market contributions calculated in accordance with paragraph 1. 4.

Paragraph 7. Where the purchase or drawing of the shop is to be used, the duty of the purchase or drawing shall be made after paragraph is entered. 4 or 5, the taxable choice for these buying or drawing is to make up the taxable remuneration on the basis of the value of the purchase or the design court at this time. Access to calculation after 1. Act. be subject to the submission of taxes on customs and tax administration by the relocation and tax administration and that the tax administration shall be lodged by the tax and tax administration on the subject of tax and tax administration.

Paragraph 8. In the event of a purchase or drawing-recorder, an unused tax obligation shall expire after paragraph (s). 4 or 5, the obligation to pay taxes and the labour market contribution of those buying and drawing-drawing courses shall be discharged. Disposal of taxes and labour market contributions after 1. Act. where the relocation etc. has been submitted for customs and tax administration prior to the expiry of the shipping and tax administration prior to expiry, notification of the customs and tax administration shall be lodged at the end of the period of time, in the absence of a notification to the customs and tax administration. expiry of the self-deferrous release.

Niner. 9. In the case of refrigeration preparations and drawings, where the duty to the Member of the Commission shall be entered into : 4 or 5, but which are subject to new tax obligations in this country, the obligation to pay taxes and labor ' s contribution of the cartons and the drawing-ins of the taxable shall be suspended or refused the withdrawal of the taxable duty. The buying or drawing courts shall be treated in accordance with the rules laid down in paragraph 1. One-three, since taxation in a later use or abstention occurs on the basis of the value of the purchase or the design court at this time.

Paragraph 10. Reducrate taxes and labour market contributions in accordance with paragraph 1 7, or the obligation to pay taxes and labour market contributions pursuant to paragraph 1 shall be discharged. 8 and 9 shall be repaid for any paid tax and labor contributions, 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.

Paragraph 11. 11) Paraguation 1 to 10 shall not apply where the allocation of the carts or drawing-ins are covered by the rules in section 7 A or section 7 H, cf. however, section 7 H (s). 8.

§ § 28 A-28 C. (Aphat)

§ 29. If a self-employed person has more than 10 people as owners, some owners do not participate in the operation of the establishment, then the latter must draw up a common tax law by the tax law ; general rules. However, interest-income and interest-rate expenses, etc., cf. Section 5 shall be allocated over the period in which interest is concerned. Depreciation and depreciation must be carried out with the same rates for the respective owners, cf. however, paragraph 1 THREE, TWO. Act.

Paragraph 2. The common tax rules shall be upheld for the calendar year, unless the Treasuer may permit the use of another financial year.

Paragraph 3. The common tax rules shall be set up in accordance with paragraph 1. 1 and 2 shall be used by the taxable person on the income statement. However, this does not apply to depreciation and depreciation rates, if the taxable person has written different from the other owners.

Paragraph 4. Owners of windmills or wind turbine units, which shall apply the rules in section 8 P (3). Paraguation 2 and 3 shall not be included in the calculation of the number of owners in paragraph 1. 1.

-$30. The income of the taxable income shall not include benefits to be borne by the employer for medical treatment of the employee at the time of illness or accident, including the treatment of mental illness in a psychologist or psychiatric evaluation ; for appropriate treatment of disease, for treatment in a chiropractor or to the treatment of the misuse of medicines, alcohol or other ruscants, cf. however, paragraph 1 In the calculation of the taxable income, the employer shall also not be included in the employer for the return of the employee ' s back-rehab. In the case of deducisation of the taxable income, the interest paid by an employee shall not be included in the interest rate by an employee by the employer providing this loan to cover the costs of treatment. The interest rate benefit shall also not be taken into account if the employer provides an employee with a loan to cover the cost of the back-date. If the employer has chosen to draw up insurance to cover the costs of the employee's treatment or back-rehab, or if the employee has drawn such insurance and the employer covers the employee's expense to this effect, the amount of the insurance premiums or the amount received by the employer shall not be counted as paid to the taxable income of the employee.

Paragraph 2. Taxation of expenses incurred by the employer in the context of a treatment covered by paragraph 1 shall be taxable. ONE, ONE. PC shall be limited to expenditure incurred for a period of not more than 6 months from 1. processing day, excluding expenditure incurred during hospitalization in hospital, clinic and the like. The same applies to the tax freedom of interest rates of a loan, insurance premiums or amounts to cover thereof, cf. paragraph ONE, THREE. and 5. pkton, in the extent to which medical expenses are covered by the loan or insurance, in addition to that period.

Paragraph 3. This is a condition for the freedom of taxation provided for in paragraph 1. 1 that the expenditure shall be borne in the context of the employer ' s general personnel policy for all employees, including that an insurance drawn by the employer is offered to all of the company ' s employees. However, the tender may be limited by general criteria of the ancienity and the number of working hours.

Paragraph 4. It is also a condition for the freedom of taxation under paragraph 1. ONE, ONE. or 3. a reference to the existence of a medicinal product on the grounds of treatment. However, the certificate of tax for the treatment of drug use of medicines, alcohol or other resources shall be subject to a written medical declaration that the employee has a need for processing and the freedom of services for benefits ; chiropractic treatment is solely subject to the existence of a written declaration by a chiropractor authorized by Danish law or, if the chiropractor has been established abroad, similar qualifications, that the employee has needs ; for the treatment. In addition, in the treatment of mental illness in a psychologist, there is also a condition that the person concerned has the authority of Danish law or, if the psychologist is established abroad, similar qualifications.

Paragraph 5. It is a precondition for the tax freedoms of insurance premiums in accordance with paragraph 1. ONE, FIVE. a point that the insurance claim shall state that the insurance covers only the treatment provided for in paragraph 1. ONE, ONE. in the case of treatment of medicinal products, alcohol and other ruscants and chiropractic treatment in the case of treatment of drug use and kiropractic treatment, the requirements set out in paragraph 1 shall be admissible. FOUR, TWO. Act. For the treatment of mental illnesses in a psychologist, the freedom of taxation is subject to the fact that the professional person concerned must comply with the requirements of paragraph 1. FOUR, THREE. Act.

Paragraph 6. Paraguation 1 to 5 shall apply in the case of benefits for treatment or vertebral treatment as in cases where the company ' s employees are covered by a scheme referred to in paragraph 1. 1, given to persons as part of an agreement on the provision of personal work, and to persons selected for or co-operation of the boards, committees, commissions, council, name, or other collective bodies, including Parliament, including Parliament ' s activities ; regional councils and municipal management boards. paragraphs 1 to 3, paragraph 1. FOUR, TWO. pkt., and paragraph. 5 shall apply in the case of benefits to alcohol used for alcohol, which are granted to members of a union, pension fund or similar type.

§ 30 A. In the case of the income of the taxable income, taxable persons operating in self-employment, deducting expenditure on their own health care and health care and health care and other health care services, etc., shall be carried out by a spouse who does not, in a predominating degree, operate. the establishment, but which receives a portion of the company ' s profits, cf. the section 25 A, paragraph of the source tax. 3, in accordance with the rules laid down in 2-5. The right to deduction is conditional upon the fact that

1) the person to whom health care and so on relates, participate in the undertaking ' s operation by a personal effort of not insignificant proportions ; and

2) any employees who are operated by the self-employed person other than those covered by the person tax on the section 4 (4) of the person concerned. 1, no. at the latest by at least two owners in the general personnel policy of undertakings, at the latest, with the establishment of the self-employed person who has been offered a similar scheme with regard to the tax free of the employer ; health care and so forth, cf. -$30. If there are, after paragraph 30, paragraph 30. THREE, TWO. ...........................

Paragraph 2. The right to deduction after paragraph shall be : 1 includes benefits to be held for medical treatment by disease or accident, including treatment of mental disorders of a psychologist or psychiatrist, for the treatment of a chiropractor for treatment in the case of a chiropractor ; as to the treatment of drug use, alcohol or other means of ruscation, cf. however, paragraph 1 3. The right to deduction after paragraph shall be : Paragraph 1 shall also include benefits to the back-rehab. If the self-employed person has chosen to draw up insurance for the costs of such treatment or of the resettlement of the market and, where appropriate, for any employees in the establishment, an equivalent insurance policy shall be drawn after section 30 (5). ONE, FIVE. ................... If, for employees in a company, an insurance is drawn up as referred to in section 30 (3). ONE, FIVE. pkton and the self-employed person, or any spouse, covered by the source treasuer ' s section 25 A (3). The third, for insurance reasons, cannot be covered by insurance, provision may be deducing from the provision of benefits as set out in 1. and 2. pkton, provided that such services are equivalent to the benefits which the employees are covered by the insurance.

Paragraph 3. The right of deduction for the costs of medicines to be held in the course of a treatment covered by paragraph 1 shall be taken. TWO, ONE. PC shall be limited to expenditure incurred for a period of not more than 6 months from 1. processing day, excluding expenditure incurred during hospitalization in hospital, clinic and the like. The same applies to the deductible of insurance premiums, to the extent to which medical expenses are covered by the insurance in excess of that period.

Paragraph 4. This is a condition of the waiver of deduction from paragraph 1. TWO, ONE. a reference to the existence of a medicinal product on the grounds of treatment. However, the right of deduction for the treatment of drug abuse, alcohol and other resources shall be subject to a written medical declaration that the person concerned needs to be treated. The right of deduction for the costs of chiropractor is solely subject to the existence of a written declaration by a chiropractor authorized by Danish law or, if the chiropractor has been established abroad, similar qualifications, that the person is in need of the treatment. In the treatment of mental illnesses in a psychologist, it is also a condition that the person in question has the authority of Danish law or, if the psychologist is established abroad, similar qualifications.

Paragraph 5. This is a condition of the waiver of insurance premiums in accordance with paragraph 1. TWO, THREE. a point that the insurance claim shall state that the insurance covers only the treatment provided for in paragraph 1. TWO, ONE. in the case of treatment of drug use, alcohol and other rusquo; s or chiropractic treatment in the case of treatment of drug abuse, alcohol and other forms of ruscation and chiropractic treatment. FOUR, TWO. and 3. Act. For the treatment of mental illnesses in a psychologist, the freedom of taxation is subject to the fact that the professional person concerned must comply with the requirements of paragraph 1. FOUR, FOUR. Act.

Paragraph 6. In the calculation of the taxable income for a spouse who does not largely run the company but who are receiving a portion of the company's profits, cf. the section 25 A, paragraph of the source tax. Paragraph 3 shall not include benefits from the other spouse or the payment from insurance referred to in paragraph 1. One, two, four and five. ~ 30 (5)) 2 shall apply mutatis mutis.

§ 31. (19) In the case of deducting the taxable income, payments shall not be included in the costs of training and courses when the services are received from an employer in the context of employment or as part of an agreement on the granting of : personal work, incidentally, and benefits are covered by paragraph 1. 3. Benefits covered by paragraph 1. 3 for the costs of training and training shall also not be included when they are received by the termination of a function. 1. Act. shall also apply to benefits covered by paragraph 1. 3, which is given to persons selected for members of or assisting the boards, committees, committees, commissions, fissures, furnace or other collegial bodies, including the Parliamentary Council and the municipalities ' s offices, shall be granted to members of a union ; the unemployment fund or the pension fund, as well as given to workers within the context of self-selected skills development, in accordance with collective agreement. The same applies to benefits covered by paragraph 1. 3 persons receiving from the State of the job centre or as students from the Employers ' Student Centre shall be reimbursed. The same applies to benefits covered by paragraph 1. 3 that is provided by an educational place or under Article 73 (b) in the law on active employment for persons participating in training under the law on labour market training and so on. The same applies to the allocation of free space according to the law of universities ; (university law) or law on scholarships to certain foreign students at short and medium-term higher education. The same applies to grants to the payment of grants which are granted under the State's adult education support (SVU), as well as for grants to the Participant Payment, which are eligible for adult education support (VUS), including aid granted in accordance with section 23 (1). 3 and 4, cf. paragraph 2, in the state of adult education and training aid (SVU). Similarly, in the case of payment to the Participant Payment, which is granted under Article 73 b in the Act of active employment for persons participating in training, which is subject to the State's adult education support (SVU) or the Allowance Act of Allowance of the State, participation in vocational training and training.

Paragraph 2. Paragraph 1 shall not apply where the training or the course is strictly a private nature of the beneficiary.

Paragraph 3. The following benefits shall be taken into account under paragraph 1 not for the taxable income :

1) School or Participant Payment. However, services for the acquisition of driving licences to ordinary cars may not be granted tax-free unless the employer and so on, cf. paragraph 1, shall have the obligation to hold the benefit in accordance with applicable law.

2) Benefits to cover book and material expenses relevant to the training or exchange rate.

3) allowances to cover expenses for accommodation, diet and peas, and as required, cf. paragraph 4.

4) Payment allowances provided that the compensation does not exceed the rate set out in paragraph 1. 5.

Paragraph 4. Costs of accommodation, diets and small-necessities may be covered by tax-free from the employer, etc., cf. paragraph 1 when the recipient of the grant because of the distance between the residence and the place of residence or the training site does not have the opportunity to spend the night at his regular domicile. When the training or training site lasts at least 24 hours, the rates shall be in section 9 A, paragraph 1. 2, no. 1 and 4, cf. § 9 A, PART 3, for normal expenses for accommodation, diet and peas, and the training courses for which the training or exchange rate is not actually incurred. The rate of the 2nd. Act. in the first 12 months of the training or the exchange site, for the first 12 months of the training or the spa site. No matter what. Act. the employer and so on, cf., etc., paragraph 1, tax-free shall cover the actual cost of diet when the diet is included in the education or training site.

Paragraph 5. In the case of transport between the usual habitat and the place of education or the site or between the place of work and the place of training or the place of education or the training site of the car or motorcycle by the normal road of transport, the carriage of the place or the training site or the exchange rate or the carriage of goods, calculated on the basis of the rate which the tax rate stipulates in accordance with section 9 C (2). The same applies to the transport between education or training courses or in the course of the same educational or training site. The employer and so on, cf. paragraph 1, tax-free shall cover the actual costs incurred in the case of other transport. Has the training seeker or courier access to one of the employer and so on, cf. paragraph 1, paid transport by means of public or private means of transport shall be reimbursed after 1. and 2. Act. to the taxable income for the part of the line in which there is access to free carriage. If the training or courier compensation received by section 9 B for the same line is counted, allowance shall be included after 1. and 2. Act. for the taxable income. If the training or courier allowance received after Section 9 B has been received for the provision of a training or a course, it may not later be exceeded in the case of reimbursement after 1. and 2. Act. for the provision of the same training or training course.

Paragraph 6. Expenditure covered by paragraph 1. 3 that is not covered by an employer and so, cf. paragraph 1, may not be deduce at the income statement unless this is followed by the general rules of the tax legislation.

§ 31 A. (Aphat)

§ 32. (Aphat)

§ 32 A. (Aphat)

§ § 32 B and 32 C. (Aphat)

§ 32 D. The tax minister shall lay down rules on :

1) Inclusion of men over taxable persons and death boes.

2) In which municipality a taxable person or a taxable death must be set to state tax.

3) 5) Tax and tax and collection, collection, and abrasion, etc., of the tax in the following cases :

a) Where, in the course of the year, there has been a change in tax obligations.

b) Where, in accordance with the provisions of a double taxation agreement, a person shall become resident in a foreign state, the Faroe Islands or Greenland.

c) On death boes.

§ 32 E. (Aphat)

§ 32 F. For the calculation of the limitation period for the tax on profits covered by the property tax law and section 9, 21 and 40 of the Depreciation Act, the time in which customs and tax administration is due to be suspended for the time in which the taxis is to be rested ; abroad has been unable to make the claim applicable in the Danish court.

§ 33. 15) 26) Tax paid to foreign state, to Greenland or to the Faroe Islands and collected from sources there, whether at direct or in-holding, may deduce from the income tax to the State and municipality to be replied to by this income in Denmark, cf. however, Article 19 (1) of the Pension of Pension of Pension Act However, the amount of the payment shall not exceed that part of the total Danish tax which, in the case of the relationship between the one in foreign state, in Greenland or on the Faroe tax part of the income and the whole of Denmark, taxed income falls on the former ; part of the income.

Paragraph 2. However, in the case of the foreign state, with Greenland or with the Faroe Islands, an agreement may not be deducted for a greater amount of tax than that which this State, Greenland or Faroe Islands have been granted, the Agreement has an unconditional requirement to carry out the contract.

Paragraph 3. When an incoming undertaking belonging to this country, in connection with fusion, fission or transfer of assets, assets transfer assets in a fixed operating location or fixed properties situated in another state that is a member of the The European Union, to a recipient company belonging to another Member State, shall be reduced to the Danish tax on the transfer. The Danish tax shall be set up under paragraph 1 1 and 2 or in accordance with the rules of the double-taxation agreement with the Member State in which the fixed operating position or property is situated with the tax which this Member State may have imposed on profits or capital gains in the fixed place ; the place of operation or the flat-rate property in the transfer, if the merger, division or import was not covered by Directive 90 /434/EEC.

Paragraph 4. When an incoming undertaking belonging to the country is considered to be a transparent unit, in connection with fusion, division, assets or share conversion, transfer assets and liabilities to one ; receiving company covered by the concept of company in a Member State referred to in Article 3 of Directive 90 /434/EEC shall be reduced by the Danish tax on the transfer. The Danish tax shall be set up under paragraph 1 1 and 2 or in accordance with the rules of the double-tax agreement with the Member State concerned with the tax which this Member State may have imposed on the transfer if the party was not a profit or capital gain from the conferred undertaking by that Member State. covered by the concept of company in a Member State referred to in Article 3 of Directive 90 /434/EEC.

Paragraph 5. If a company or association and so on by company tax tenet's section 5 (5). 7 and 8, on the income statement, the Danish tax on assets and liabilities shall be reduced in accordance with paragraph 1. 1 and 2 or in accordance with the rules of the double-tax agreement with the tax which the State, Greenland or Faeroe, could have in a fixed operating location or a permanent property where the fixed place of operation, or of a fixed property, could have in a fixed operating place or a permanent property. The immovable property was passed at the same time.

Paragraph 6. Tax paid to foreign state, the Faroe Islands or Greenland of co-taxed non-taxable companies, which are not taxable according to section 1, may only be deduced in the Danish tax provided for in paragraph 1. 1. Danish taxes charged by co-taxed foreign companies according to section 2 of corporation tax shall be included in the foreign taxes after 1. Act. The rules of any double-taxation agreements shall not apply. If several companies belonging to the same country in the same country are subject to taxation, the income of these companies collectively shall be collected. The total income statement after 4. Act. the fixed operating premises of Danish companies, which are situated in the same country, and which form part of the area of taxation, shall be used in the case of excess profits in the fixed operating establishments following the creditmethod. Selects a tax collectible company which has been deprived of the taxable income of other companies and which are not matched later years of profit, to refrain from taking advantage of all the deductions of income from the income statement to a foreign person ; State, the Faroe Islands or Greenland, shall be taken into account as a result of increased foreign tax payment for the income concerned in the calculation of paragraph 1. 1.

Paragraph 7. Paragraph 1 shall not apply to wage income covered by § 33 A or § 5 or § 8 of the law on the taxation of seamen.

Paragraph 8. Freight tax paid to a foreign state that exceeds the Danish tax that falls on the income of the foreign state, cf. paragraph ONE, TWO. ..................... An advanced delivery tax, cf. 1. ., only in a later year to the extent that the freight tax paid in this year does not exceed the Danish tax, which, in this year, falls on foreign income. The tax on the gross profit of international shipwrests is regarded as the tax on gross profit.

§ 33 A. Has a person who is taxable according to section 1 of the source treasuer, during stay outside the realm for at least six months without any other interruptions of the crew, other than necessary work here in the direct link with the abroad, vacation or the like of one ; the total income tax of not more than 42 days, the income of the acquired income in service, shall be reduced by the total income tax of the amount proportionate to foreign income. The reduction does not include that part of the salary income that can be executed here in the country. In the case of the declaration of the six-month period, stay on board a Danish ship registered in the Danish International Ship Register, cf. the law on the taxation of seafarers, to stay outside the realm. If, within the six-month period of the six-month period, the tax requirement shall apply to the income of the source tax rate, the rules laid down in this provision shall apply to wage income obtained during the period in which the tax rate consisted, provided that the conditions of 1 are included. Act. It's true, by the way

Paragraph 2. Paragraph 1 shall not apply to wage earnings of service outside the realm of the Danish State or other Danish public authority if the purchaser of the said salary income receives benefits in accordance with section 7, no. Paragraph 9, or section 9, applies to paragraph 9. Paragraph 1 shall not apply to wage income obtained from the Danish State or other public authority if the salary is determined in accordance with a collective agreement and does not expressly appear in this agreement that the salary has been established in the light of relief, by paragraph 1.

Paragraph 3. Has a double taxation agreement for a person not issued by the Danish State or any other public authority, attributed to Denmark the tax right to the income, the total income tax shall be reduced by half of the amount which : proportionally falls on foreign income. The same applies to persons sent to the execution of the system export to the Danish State or other Danish public authority.

Paragraph 4. The tax minister can lay down rules for the collection of the treasure.

Paragraph 5. Paragy1 to 4 shall apply mutatis mums to the death penalty covered by Section 1 (1) of the death penalty. 2.

§ § 33 B-33 C. (Aphat)

§ 33 D. 41) Deposits or deficits in a fixed operating facility in a foreign state shall be treated in accordance with the rules laid down in paragraph 1. 2-4, if Denmark's double taxation agreement with the State concerned causes Denmark to lesse the double taxation of surpluses in the firm operating spot after the sample method. With fixed operations in a foreign state, a foreign state is paging property in a foreign state. If a person or company, etc., has several permanent operating sites in the same state, they shall be considered as a firm operating location. The use of deposits to investment funds and deposits to investment funds and deposits to an engagement ' s establishment account shall also be considered to be an asset ; in the case of the example, Denmark shall reduce the Danish tax on the part thereof, as the case may be ; between the profits in the fixed operating position and the total of the taxed income fall on the first part of the income, regardless of the size of the tax paid to the foreign state.

Paragraph 2. If a person or company, etc., on the inventory of tax income deductible from a deficit in a permanent farm place of a foreign state, shall then be paid in retrofit, where there is a profit or where the fixed operating place or a part of this is dispose or terminated ; the amount of the amount equal to the previous deduced deficit amount shall be recovered. Subsequently, the income of tax-taxable income shall include an amount equal to the deduced deficit until the amount of deduced deficits has been made. However, a maximum amount equal to excess or profit in the fixed operating place, which is included in the income statement or the tax calculation for the same income, shall be counted.

Paragraph 3. If a person or company, etc., has a deficit in permanent farm operation in a foreign state, this deficit may be deduct only by the amount of income to be charged to the extent to which the deficit exceeds profits or profits in the fixed operating place ; previous income, which has not been concluded in the calculation of paragraph 1. Two or this piece.

Paragraph 4. Rule of paragraph (1) 2 on the retaxation of previous deficits and the rule set out in paragraph 1. However, 3 to limit the deficit limit shall not apply to the extent to which the proceeds or the profits for subsequent income respectively respectively are matched by the negative income of the person or the company at the same time in the same income.

Paragraph 5. 41) Commitate the company as a tax obligation after Section 1, cf. corporate tax tenment section 5 (5), 7, must be deduced from deficits which are not matched by subsequent years of profit shall be taken into account in the calculation of the income of the taxable income. Paragraph 1, 2. -4. pkt; shall apply mutatis muctis. 1. Act. shall not apply where the company immediately after the termination of taxation is covered by intra-corporation tax collec; section 31 A.

Paragraph 6. 41) Any deficit that is not retaxed in accordance with paragraph 1. 1-4, shall be taken into account in the calculation of the taxable income of the previous owner, provided that the fixed operating location is sold to a company owned by the former owner or together with the companies concerned within five years of the sale attesting, cf. Section 4 (4) of the exchange rate law. 2. Similarly, if a real estate is established within five years of the sale of the previous owner or a corporation-related company, cf. Section 4 (4) of the exchange rate law. 2.

Paragraph 7. 41) Paraguation 2 shall not apply to dispositions and upon termination when a company is merging by the rules of the Merger Tax Code, the loss of which is to be transferred to the receiving company and the receiving company, profits are taxed here in the country according to the general rules of law. In this case, the retaxation of deficits and deduction shall be carried out in accordance with paragraph 1. Two and three at the receiving party.

§ 33 E. 42) (Aphat)

§ 33 F. In calculating the maximum reduction in Danish tax, according to the rules laid down in Article 33 of the equation Act 33 or in accordance with the provisions of a foreign state, with Greenland or Faeroe, the Agreement for the avoidance of double taxation shall be subject to the conclusion of the Agreement on the Agreement on the basis of the rules of the same in the case of the calculation of the income collected from abroad, the expenditure deemed to be related to such income shall be deducted from the expenditure incurred in accordance with the same income. however, paragraph 1 3.

Paragraph 2. Expenditure that cannot be assigned to either the Danish or foreign income shall be allocated according to the relationship between the Danish and foreign Gross Income, cf. however, paragraph 1 3.

Paragraph 3. If an exporter gives a loan to its replacement for the sale of goods and so on, interest expenses, etc., as mentioned in section 5 (5), shall be subject to the payment of the goods. 1, in connection with this, do not disconnect from the extermination of foreign income.

§ 33 G. Where, in the taxable income of a taxable income, the section 1 (3) of the source tax shall be subject to the provisions of the source tax. 2, enter shares in accordance with section 16 A from companies whose shares are covered by the asset tax law of section 19, or have been established abroad, may customs and tax administration, after application after application, grant the taxable part of The treasure. However, a greater amount may not be given than the amount by which the sum of the amount of the profit offered by the yields is the amount of the income due to the yield, and the amount to which the taxable person has been dislocated in tax, of the corresponding part of the amount of the income, the sum of the amounts which should have been discharged in taxes, respectively, of the profit-making company and the taxable amount, provided that the profit-making company should have been taxed here ; the country for the yield of the income on the basis of the income.

Paragraph 2. If, with the foreign state, with Greenland or with the Faroe Islands, an agreement to avoid double taxation is concluded, however, no account shall be taken of the amount that may be left out, cf. paragraph 1 may be considered more tax amounts than those which this State, Greenland or the Faroe Islands have, by agreement, an absolute requirement to carry out.

§ 33 H. 32) In the case of the income of the taxable income, a company or a fund, etc., which is taxable according to section 1 or the Fund for the Danish Fund Code 1, may choose to disregard the deficit of a business in this country or in a foreign state, The Faroe Islands or Greenland, including deficits that have been transferred from previous incomes. It is disregarded from such a large proportion of the total deficit that the taxable income corresponds to the total positive income from foreign states, the Faroe Islands and Greenland, which are covered by double-tax relief after paragraph 33 or equivalent ; provision in a double-tax agreement. The amount of money from which it is disregarded shall instead be transferred to subsequent income according to the rules of section 15. If a smaller amount is disregarded than the overall deficits, the amount shall be divided proportionately to the individual sub-deficit sources. Co-ed companies, cf. the section 31 and section 31 A of company tax shall be considered as a single unit using 1. -4. Act.

Paragraph 2. For a person who is taxable in accordance with Article 1 of the source tax at Article 1, the rules shall apply to paragraph 1. 1 corresponding use of losses covered by the company scheme.

§ 34. The tax minister shall lay down detailed rules for the implementation of this law and shall be authorised to bear the costs incurred.

1) The law contains provisions that implement parts of Council Directive 90 /434/EEC of 23. July 1990 on a common taxation system for fusion, fission, the transfer of assets and the exchange of shares relating to companies in different Member States (Community Official Journal 1990 # L 225, s. 1), as amended by Council Directive 2005 /19/EC of 17. February 2005 (EU Official Journal, 2005 # L 58, s. 19).

2) This notice contains comments on the entry into force and transitional provisions adopted in the parliamentary year 2006-2007 and 2008-2009. The comments on the entry into force of previously adopted amendments to the body of the body have not been included as a general rule. Comments about the entry into force and transitional provisions applicable to laws adopted in the 2005-2006 year of the year shall be in legal order. 1061 of 24. October 2006.

3) The insertion of new number. 4-6 in section 2 (2). 1, the drawing up of Article 2 (2), ONE, TWO. a point, the insertion of new paragraph, 6 in section 2 and the change to section 15 (3). 4, and section 15 (3). FIVE, THREE. and 4. PC entry into force on the 20th. April 2007, and the effect on income, commences on 1. January, 2007, or later, cf. section 16 (4). Six, in law number. 343 of 18. April 2007.

4) The amendment in section 2 (2). 1, no. 6, section 2 (2). ONE, ONE. pkt., section 2, paragraph 2. TWO, TWO. tectonic, came into force on the 11th. Feb 2009, cf. law no. 98 of 10. In February 2009.

5) The amendment in § 5 A, 2. pkt., section 9 E, paragraph, 4, section 12 B, paragraph 1. TWO, FIVE. pkt., section 16 B (1). FIVE, THREE. Act. and § 32 D, nr. 3, entered into force on the third. In November 2007, and with the income year 2007, cf. Notice no. 1237 of 23. October 2007 on the entry into force of certain provisions of the Act on the Change of Taxation of Taxation (Enklers and Voluntary and Volunteer Inclusion, and Voluntary Reporting of Gifts, etc.), cf. § 2 of Law No 405 of 8. May 2006.

6) The amendment in section 5 G (1). ONE, TWO. ptangle having effect on expenditure incurred on 15. April 2008 or later, and the insertion in section 15 (3). TWO, ONE. ptangle having effect on the abstention of convertible bonds that are held on 15. April 2008, or later, came into force on the 19th. June 2008, cf. Section 8 of Law No 530 of 17. June 2008.

7) The amendment in section 7, no. NINETEEN, TWO. tectonic, came into force on the eighth. June 2007 and has an impact on income acquired in the income year 2007 or later, cf. Section 4 of Law No 538 of 6. June 2007.

8) The amendment in section 7, no. 21, entered into force on 1. January, 2007, cf. Section 5 (5). 1, in Law No 1. 1540 of 20. December 2006.

9) The drafting of section 7 (2). 1, no. 23, entered into force on 1. January, 2009, cf. Section 167 of Law No 1336 of 19. December 2008. The draft was later amended by Section 2 of Law No 2. 1344 of 19. December 2008. The changes came into force on 1. January, 2009.

10) The amendment to section 7 A (3). 1, no. ONE, SIX. pkt., and section 7 A, paragraph, 1, no. TWO, SIX. PC entry into force on the 14th. September 2008, cf. Section 7 of the law no. 906 of 12. September 2008.

11) The insertion of new 2. Act. in section 7 A, paragraph, 1, no. One and two, new three. Act. in section 7 H, paragraph, 1, and new paragraph. 3 in section 7 H, amendment of section 7 A, paragraph. 1, no. ONE, SIX. pkt., section 7 A, paragraph. 1, no. 2, 6. and 7. pkt., section 7 A, paragraph. TWO, SIX. pkt., section 7 A, paragraph. 3, section 7 H, paragraph. 8, 9 and 10, and section 28 (3). 11, and the drawing up of section 7 H (s), 2, no. 6, and section 7 H (s). 7, entered into force on the 23rd. In December 2005 and having an impact on shares, the stock of stock and drawing stock for shares assigned to the 1. January 2006 or later. However, the employee and the company in which the person concerned is employed may agree that the Section 7 H (h) of the body of the body of the body may be. ONE, THREE. pkton, as written by law no. 1411 of 21. In December 2005, stock shall be effective in the stock market, the stock of the shares and the shares allocated to the shares allocated to the shares allocated to 1. July, 2003, or later. The staff and the company that has provided the shares in the shares concerned, or the company where the person concerned is employed may also agree that the Section 7 H (H) of the body of the body may also be agreed. ONE, THREE. pkton, as written by law no. 1411 of 21. In December 2005, stock shall be effective in the stock market, the stock of stock and the shares allocated to shares allocated before the 1. July 2003, at which time of the taxation of the shares received by the employees concerned and so on shall enter the first. January 2003, or later, cf. Section 3, paragraph 3. One and two, in the law. 1411 of 21. December 2005.

12) The drafting of section 7 B entered into force on the eighth. June 2007 and any takeovers which are taking place after the entry into force of the law shall be made, cf. § 12, paragraph 1. Two, in Law No 576 of 6. June 2007.

13) The drafting of section 7 E (3), 2, section 15 P, paragraph 1. ONE, FOUR. pkt., and section 16 (3). FIVE, ONE. PC entry into force on 1. January, 2009, cf. § 3 in Law # 1340 of 19. December 2008.

14) The drafting of section 7 F (s). 1, no. 1, as well as the entry of the entry into paragraph 8 February 2007, cf. § 100, paragraph. 1, in Law No 1. 90 of 31. January, 2007.

15) The amendment to section 7 F (s). 1, no. 11, the drawing up of section 7 F (s), 1, no. 12, as well as the change to section 33 (3). 1, entered into force on the 20th. April 2007, cf. Section 6 (2). 1, in Law No 1. 345 of 18. April 2007. The insertion of new number. 13 in section 7 F, paragraph 1. 1, entered into force on the 20th. April 2007 and the contribution of the 15 Member States shall apply. June 2006 or later, cf. Section 7 (2). Amendment No 4. 345 of 18. April 2007.

16) Modification of "Law on labour market contribution" shall mean : ' Law on labour market contribution ' ; in the whole of the law and the amendment in section 8 A, paragraph 1. ONE, THREE. PC, entered into force on the 26th. October 2007 and shall apply from the income of the year 2008, cf. Section 14 of law no. 1235 of 24. October 2007.

17) The amendment in paragraph 7 L, paragraph 1. 1, entered into force on the 21st. In December 2007 and have an impact on pension schemes created on 1. January 2008, or later, cf. Section 11 (1). Two, in Law No 1534 of 19. December 2007.

18) The amendment in paragraph 7 L, paragraph 1. 1, entered into force 19. June 2008, cf. Section 6 of law no. 522 of 17. June 2008.

(19) The insertion of section 7 and the amendment of section 31 (3). ONE, THREE. PC entry into force on 1. July 2008 and has effect from and with the income year 2008, cf. § 3 in Law # 519 of 17. June 2008.

20) Section 7 Ø was inserted at Section 9 of Law No 527 of 17. June 2008, and entered into force on 2. November 2008, cf. Notice no. 1054 of the 22nd. October 2008.

21) The annulment of Article 8 (3). FOUR, TWO. PC, entered into force on the ninth. May 2008 and has taken effect from and with the income year 2009, cf. § 2 of Law No 336 of seven. May 2008.

(22) The insertion of new. 4. Act. in Section 8 A, paragraph 1. 1, as well as new 5. Act. in section 12 (3). 2, entered into force on 1. June 2007 and its income year 2008, cf. section 1 of notice no. 414 of 2. May 2007, cf. Section 3, paragraph 3. Two, in Law No 1582 of 20. December 2006.

23) The amendment in paragraph 8 A, paragraph 1. ONE, FOUR. pkt., section 12, paragraph 1. 1, section 12, paragraph 1. TWO, FIVE. pkt., section 12, paragraph 1. SIX, ONE. pkt., section 12, paragraph 1. 7, 1. pkt; and the insertion of § 8 A (3). 2 and 3, section 8 M, paragraph 1. 4 and 5, and section 12 (2). 3 and 4, entered into force on the 9th. May 2008 and its income year 2008, as set out in the year 2008, have been effective. § 15, Act 15. 335 of the seventh. May 2008. A total gain or loss of the section 23 (3) of the Asset Taxation Act. The 5 that will be divided between the income year 2007 and the 2008 income year will be included in 2008 with the amount that is not included in 2007.

24) Termination of Section 8 F and the changes in section 8 H (3). 2 and 2.8 Q (3). 3, entered into force on 1. September 2008, cf. § 3 in Law # 552 of 17. June 2008.

25) The amendment in section 8 M, paragraph 1. 2, and section 9 J (3). 1 and 2, entered into force on the 26th. October 2007 and will apply from the 2008 income year. In the case of the income of 2008, the percentage is 4.0%. and the base amount of 6.950 kr., in § 8 M, paragraph 1. 2, and section 9 J (3). 1 and 2, cf. Section 14, paragraph 14. 2 in Law No 1235 of the 24th. October 2007.

26) The decision of Article 8 (R) (R), 2, and the change in section 33 (3). ONE, ONE. PC entry into force on the 21st. In December 2007, and with the income of the year 2010, cf. Section 11 of law no. 1534 of 19. December 2007.

27) The amendment in paragraph 9 (4). ONE, THREE. pkt., section 9, paragraph. TWO, ONE. and 2. pkt., section 9 (b). Paragraph 1 (a) and 9 (b) of paragraph 9 (b). 5, and the insertion of new paragraph (1). 3 in section 9 B, entered into force on 1. January, 2009, cf. Section 4 of Law No 1337 of 19. December 2008.

28) The drafting of section 9 C (3). 3, entered into force on 1. January, 2007, cf. § 2 of Law No 1576 of 20. December 2006.

29) The amendment to Article 9 (c). FOUR, FOUR. PC entry into force on 1. January, 2007, cf. § 17, paragraph 1. 1, in Law No 1. 1545 of 20. December 2006.

(30) The amendment to section 9 F entered into force on 1. July 2008, and shall apply from the income of the year 2008, cf. § 12, Act 12. 521 of 17. June 2008.

31) The amendment of paragraph 12 A, paragraph 1. 1, enter into force on 1. July 2009, cf. Section 19 (1). 1, in Law No 1. 1587 of 20. December 2006.

32) The amendment to Article 15 (3). TWO, ONE. pkt. and the insertion of new 5. Act. in section 33 H (s). 1, entered into force on the 20th. April 2007 and have an impact on income year 2007 and subsequent incomes, cf. section 16 (4). Three, in the law. 343 of 18. April 2007.

33) The insertion of new 9. Act. in section 15, paragraph 1. 10 came into force on the 20th. April 2007 and the year 2006 shall take effect, in accordance with the year 2006. section 16 (4). Seven, in law no. 343 of 18. April 2007.

34) The amendment in section 16 (2). FOUR, SEVEN. pkt., section 16 (4). 4, 9. ptangle and insertion of new 8. Act. in section 16 (4). 4 shall determine the date of entry into force of the tax minister, cf. Section 4 (4). 2 in Law No 1337 of 19. December 2008.

35) The insertion of new 4. and 5. Act. in section 16 A (3). 1, new 2. Act. in section 16 B (3). 3 and the amendment in section 16 B (4) ; THREE, ONE. PC entry into force on 1. July 2007 and have effect on shares sold and the liquidation language which is being sold on the first one. July 2007, or later, cf. Section 14, paragraph 14. 7 in law no. 540 of 6. June 2007.

36) The amendment in section 16 A (3). ONE, SIX. PC, entered into force on the ninth. May 2008, cf. § 15, Act 15. 335 of seven. May 2008.

37) The insertion of new paragraph 1. 12 in section 16 A and the insertion of new 2. Act. in section 16 B (3). 3, which is the rule number : 540 of 6. June 2007 became 3. PC entry into force on the 20th. April 2007, having an effect on shares, of 13. December 2006 or later, cf. Section 7 (2). One and five, in the law. 344 of 18. April 2007.

38) The drafting of section 16 B (4), THREE, TWO. Pkt., enter into force on the 9th. May 2008, and has effect on the abstention of shares, etc., which are covered by Section 19 of the Asset Taxation Act. January, 2007, or later, cf. § 15, Act 15. 335 of seven. May 2008. As there has been a referral in this law, this error correction is corrected in the drafting of section 16 B (4). THREE, TWO. pkt., and section 16 B (3). THREE, FOUR. ptangle that has the effect of and with 1. January, 2007, cf. ~ 10 (1)) Twelve and 13, in the law. XXXXXXX.

39) The amendment to section 16 C (3). 3, no. 9, enter into force on the 9th. May 2008, cf. § 15, Act 15. 335 of seven. May 2008.

40) The wording of section 16 H, entered into force on 1. July 2007 and has effect on CFC income, from 1. July, 2007. Tax claims made for the income year 1996 or subsequent revenue shall be in accordance with the current wording of the section 32, the Danish Fund for Taxation Act and section 16 H of the Fund Code, as regards companies which, in that case, are concerned ; income was indigenous to a foreign state within the territory of the European Union and the EEA shall be resumed at the request of the taxable person. The taxable must be able to document the fact that the company was effectively established in the State and country in question in fact engaged in real economic activity concerning the CFC income. The resumption of a double-tax agreement, the aid directive or the other agreement on the exchange of information, is a prerequisite for the resumption of information to verify the documentation concerning the CFC income. Section 27 of the tax authority of the tax authority. The provisions of this Regulation shall apply mutatis mutias, without prejudice to the time limit. Section 27 of the tax authority of the tax authority. 4, shall apply mutatis muctis, cf. Section 14, paragraph 14. Two, in Law No 540 of 6. June 2007.

41) § 33 D, paragraph Paragraph 1 and paragraph. Five-seven, in this indicated version of drafting, it came into force on the eighth. June 2005, and has an impact on income deficit, commencing on the 15th. December 2004, or later, cf. Section 15 (3). Paragraph 1 and paragraph. TWO, ONE. pkt., in Law No 426 of 6. June 2006. Inserting an undertaking a request for reorganization of income is the 15th. In December 2004, or later, the year 2005 will begin before the 15th. In December 2004, the income year shall be deemed to have begun on 15. December 2004, or later, cf. Section 15 (3). TWO, TWO. pkt., in Law No 426 of 6. June 2005. If a group has opted for international taxation, section 33 D applies to surpluses and deficits in fixed operating places where a double tax agreement will result in Denmark to relax the example of the sample method, cf. company tax tenment section 31 A, paragraph. 12. ls a fixed operating system's tax duty as a result of § 1, nr. 5, Law No. No. 426 of 6. In June 2005, deficits in the permanent operating place may not have been carried out before the end of the tax obligation. The company ' s income is increased by surpluses in the fixed farm income in subsequent incomes, as long as there is a retaxing balance. The balance of the taxing balance for fixed operating establishments, where the creditprinciple is leased, shall be as an amount equal to 28% of the taxable deficit at the time of the termination of the taxable duty. The retaxing balance, as has been mentioned in this paragraph 6. .. The tax value of later years of profit, if any, is deducted from any creditrelief and the tax value of possible retaxation after that 11. and 12. Act. If there are more permanent operating establishments from the same country, these flat-rate balances shall be discharged together. The sellout shall include retaxing salts. Selvanti saldi, after the taking of a tax contract, is part of this. The retaxation rules of section 33 D of the body of the body, cf. Law Order no. 995 of 7. In October 2004, continue to apply until the rebalancing balances are counterbalanced. In the case of deficits deducted from the income of the year 1992 and subsequent incomes, which have been initiated on 6. In December 1995 or earlier, section 33 D shall be inserted by law no. 219 of 3. In April 1992 and as amended by Section 3 of Act 3. 312 of 17. May 1995, continued application. The transitional rule in this note is stated in section 15 (3). No, no, no. 426 of 6. June 2005.

42) Section 33 E has been repealed with effect on deficits relating to income commencing on 15. December 2004, or later, cf. Section 15 (3). TWO, ONE. pkt., in Law No 426 of 6. June 2005. Inserting an undertaking a request for reorganization of income is the 15th. In December 2004, or later, the year 2005 will begin before the 15th. In December 2004, the income year shall be deemed to have begun on 15. December 2004, or later, cf. Section 15 (3). TWO, TWO. pkt., in Law No 426 of 6. June 2005. The Loven entered into force on the eighth. June 2005, cf. Section 15 (3) of the law. 1. is a co-tax permitted by the date of the date of the company tax tential section 31, cf. Law Order no. 111 of 19. In February 2004, as amended by Section 10 of Law No 221 of 31. 1 in March 2004, section 1 of Law No 1. 465 of 9. June 2004 and section 33, nr. 8, in the Law No 1384 of 20. In December 2004, with a foreign subsidiary, it has been consulted in the first-coming product which starts on the 15th. In December 2004 or later, the income of the parent company with a profit in the foreign subsidiary in subsequent incomes will be increased as long as there is a retaxing balance. If another subsidiary meets the conditions for having taken part in the tax on the previous rules, the rules in the Section 33 E of the body of the body of the body of the same law shall apply, cf. Law Order no. 995 of 7. In October 2004, the continuation of the rebalance balance of this second subsidiary shall be such that the parent company, where appropriate, shall be subject to a surplus in the other subsidiary of the parent undertaking. In the case of profit from profit in subsequent incomes, income is made up in accordance with the general rules of the tax legislation, with the exceptions that before that law were in place of cotaxed companies. Entrances companies from the same country, the income of these companies collectively collectively collectively. Subgunfire in subsequent incomes may, irrespective of the section 15 of the body of the body, cannot be produced. Tax paid to foreign state, Greenland or Faeroes and Danish taxes collected according to section 2 of the Danish tax on the Danish tax on Article 33 (3) of the body of the body of the Danish Tax Act. 5, cf. Law Order no. 995 of 7. October 2004. The tax value of net profits after creditering is proportionate between the profit-making companies. The balance of taxation shall be made by the amount of the tax balance. company as an amount equal to the section 17 (s) of the company tax budget. 1% of the taxable deficit at the time of the co-taxation system has been mentioned. The retaxing balance will be reduced by the tax value of later years, deduced from the creditness. The sellout shall include retaxing salts. Selvanti saldi, after the taking of a tax contract, is part of this. Dispositions that would trigger retaxation in accordance with the rules of the Section 33 E, cf. Law Order no. 995 of 7. In October 2004, continued taxation will trigger retaxation until the rebalancing balances are equalized. For retaxation other than retaxation after paragraph 33 E (s), Paragraph 3 shall include an income corresponding to the retaxing balance divided by the section 17 (s) of the company tax hautation. 1, above all, the percentage that applies to the product on which the retaxation occurs. In the case of deficits deducted from the taxable income of other companies, the income of the income of other companies and subsequent incomes, which has started on 6. In December 1995 or earlier, section 33 E shall be inserted by law no. 219 of 3. In April 1992 and as amended by Section 3 of Act 3. 312 of 17. May 1995, continued application. In the case of transactions which result in a deficit of taxation on deficits deducted from the taxable income of other companies, the 6% income has started. In December 1995 or earlier, the company may choose to apply section 33 E as written in section 2, nr. Twelve, in law no. 487 of 12. June 1996. The transitional rule in this note is stated in section 15 (3). 8, in the Law No 426 of 6. June 2005.