Announcement Of Law On The Imposition Of Income Tax To The State (The Tax Assessment Act)

Original Language Title: Bekendtgørelse af lov om påligningen af indkomstskat til staten (ligningsloven)

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=123019

Announcement of law on the imposition of income tax to the State (the tax assessment Act) 1) 2)

Hereby promulgated law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1061 by 24. October 2006, with the changes imposed by § 2 of the law No. 405 of 8. May 2006, § 4 of the lov nr. 1540 by 20. December 2006, section 11 of Act No. 1545 by 20. December 2006, § 1 of lov nr. 1576 by 20. December 2006, § 1 of lov nr. 1582 by 20. December 2006, section 13 of the Act No. 1587 by 20. December 2006, section 108 of the Act No. 90 of 31. January 2007, section 6 of the law No. 343 of 18. April 2007, section 5 of law No. 344 of 18. April 2007, section 6 of the law No. 345 of 18. April 2007, § 3 of law No. 538 of 6. June 2007, section 8 of Act No. 540 of 6. June 2007, § 10 of lov nr. 576 of 6. June 2007, section 8 of Act No. 1235 by 24. October 2007, section 7 of the Act No. 1534 of 19. December 2207, § 10 of lov nr. 335 of 7. May 2008, § 1 of lov nr. 336 by 7. May 2008, § 1 of lov nr. 519 of 17. June 2008, section 9 of Act No. 521 of 17. June 2008, § 3 of law No. 522 of 17. June 2008, § 8 of law No. 527 of 17. June 2008, § 4 of the lov nr. 530 of 17. June 2008, § 2 of the law No. 552 of 17. June 2008, article 5 of law No. 906 of 12. September 2008, § 113 of law No. 1336 of 19. December 2008, § 1 of lov nr. 1337 by 19. December 2008, § 2 of the law No. 1340 by 19. December 2008, § 2 of the law No. 1344 of 19. December 2008 and section 5 of Act No. 98 of 10. February 2009. The published text does not contain the changes brought about by section 13, paragraph 1, of the lov nr. 1587 by 20. December 2006, as the law only shall enter into force on the 1. July 2009.

§ 1.  By the imposition of income tax to the State used the rules laid down in law No. 149 of 10. April 1922 on income tax to the State with the amendments and additions shall be laid down in this law.

§ 2. 3) 4) taxable, 1) over which a natural or legal person exercises a dominant influence, 2) exercises a dominant influence over a legal person, 3) there is a group associated with a legal personality, 4) that has a permanent establishment located abroad, 5) there is a foreign physical or legal person with a permanent establishment in Denmark, or 6) there is a foreign physical or legal person with hydrocarbons associated with hydrocarbon Tax Act section 21 company incorporated under the (1) or (4),

must know the inventory of the tax or dividend income apply rates and terms for the commercial or financial transactions with the above parties in nr. 1-6 (controlled transactions) in accordance with what could have been achieved if the transactions were completed between independent parties. With legal persons in nr. 1 and paragraph 3 shall be treated as companies and associations, etc., which after the Danish tax rules do not constitute an independent fiscal entity, but if relationships are governed by the company law rules, a company agreement or a Union Statute.

(2). 4) By a dominant influence shall mean ownership or disposal of voting rights, so as to directly or indirectly owned more than 50% of the share capital or be advised of more than 50 percent of the vote. In assessing whether the taxpayer is considered to have a dominant influence on a legal person or exercised a dominant influence over the taxpayer by a legal or natural person, account shall be taken of shares and voting rights held by affiliates, see. (3) personal shareholders and their related, see. equation section 16 H, paragraph 6, or by a fund or trust founded by the parent company itself or by the aforementioned affiliates, related, etc. or by foundations or trusts formed by these. Similarly, account shall be taken of shares and voting rights held by other shareholders, with whom the shareholder has an agreement for the exercise of joint control. Similarly, account shall be taken of shares and voting rights held by a person subject to withholding tax Act § 1 or an estate subject to estate tax act § l, paragraph 2, together with related or jointly with a fund or trust founded by the taxpayer or his kin or foundations or trusts formed by these. As related shall be deemed to be the taxpayer's spouse, parents and grandparents, as well as children and grandchildren and their spouses or estates after the mentioned persons. Place child and adoptive equated with original parentage.

(3). By business connected legal persons shall mean legal entities, where the same circle of shareholders have a dominant influence, or where there is shared management.

(4). A legal or natural person is considered foreign if the person is resident in a foreign State, the Faroe Islands or Greenland, including in accordance with the provisions of a tax treaty.

(5). By changes in the valuation of the tax or dividend income in accordance with paragraph 1, the taxpayer can avoid further consequential amendments (secondary adjustments) by committing to payment in accordance with those referred to in paragraph 1 applied rates and terms. By controlled transactions with foreign natural and legal persons and permanent establishments shall 1. paragraph apply only if the person concerned foreign tax authority makes a tax system that is in accordance with the rates and terms that are taken into account when the valuation of the taxable income in accordance with paragraph 1.

(6). 3) It is necessary to reduce the valuation of the tax or dividend income in accordance with paragraph 1, that there is a corresponding increase of the other party. It is a prerequisite for increasing the acquisition amounts to lead the recruitment of the other party. By controlled transactions with foreign natural or legal persons and permanent establishments it is a prerequisite that the corresponding income taken into account in the income statement in that other country.

§ § 2 A – 2 (C). (repealed) § § 3 and 3A. (repealed) § § 4-4 (B). (repealed) § 5. Interest expense on debt shall be deducted when calculating the taxable income in the income year in which the rate of interest shall be due and payable without prejudice. However, paragraphs 2, 5, 6 and 7. The same applies to the costs of ongoing commissions or premiums for loans, as the taxpayer occupy, and for prizes and similar annuities for bail for the taxpayer's debt, see. § 8, paragraph 3, subparagraphs (a) and (b).

(2). Deduction for interest expenses, etc., see. paragraph 1, which relate to a period longer than 6 months, and are due more than 6 months before the expiry of the period, distributed in determining the taxable income of the period, interest expense, etc. concerns.

(3). The instrument of single premiums, commissions and similar one-time services for loan or guarantee, subject to article 8, paragraph 3 (c), be deducted by no more than 2.5% of the loan principal amount in the income year in which the Commission, etc., shall be due and payable. Deduction for excess commissions, etc. are distributed over the remaining loan period.

(4). The following companies, etc. allocate interest expenses and interest income on the way referred to in paragraph 5:1) companies covered by the law on operators of businesses reporting of financial statements, etc., 2) banks, 3) savings banks, 4) insurance companies covered by the financial business Act, 5) mutual funds that are subject to tax in accordance with the rules of the corporate tax Act § 1 (1) (8). 5 a, 6) funds covered by the law on foundations, 7 traders) funds and associations, etc. that is subject to tax in accordance with the rules of the corporate tax Act section 1, paragraph l, nr. 5 (b), and 8) cooperative banks and associations of cooperative banks pursuant to section § 89-96 of the financial business Act.

Similarly, persons who are the major shareholders or the main anpartshavere in companies such as mentioned in (i); 1-8, and who have intercompany accounting with these.

(5). A tax liability that drives economic activity, may choose to distribute all of its interest income and interest expense over the period to which they relate. The election must be made in connection with the filing of a tax return for the year in question. A tax liability, which distributes the interest income and interest expense over the period to which they relate, must follow the same principle in subsequent years. A taxpayer who ceases to carry on business activity, with effect of the date year or subsequent years choose to surpass to include delinquent interest income and interest expenses. The election must be made in connection with the filing of a tax return for the first year, affected by the election.

(6). A taxpayer who receives a lump-sum as compensation for an injury on his person with interest from the injury event and until payment, may, at the latest in connection with the filing of the tax return for the year in which capital compensation received, choose to distribute the interest income over the period to which it relates, if the tax assessment for the year concerned shall be resumed.

(7). At the onset or cessation of tax liability for withholding tax Act § 1 of any reason other than death grants shall be deducted from the share of interest expenditure, etc. in accordance with paragraph 1 which relate to the period during which the person concerned is taxable, in determining the taxable income. The deduction is allocated over the period, interest expenditure, etc. concerns. The distribution includes only interest for the period in which the tax liability arises or is terminated.


(8). Interest expenses, etc., see. paragraph 1, may be deducted in determining taxable income in the income year in which the payment is made, if the interest expenses, etc. of earlier income year in same debt-to-GDP ratio is not paid before the end of the tax year. However, this does not apply if the taxpayer proves that he at the end of the year, the income statement relates, were able to pay overdue debts or provide reassuring security for its assets. Interest expenses, etc. shall be deemed for the purposes of the rules in this paragraph for paid, when they are of a financial institution, a banker or stock broker is attributed to the taxpayer's credit line or similar ongoing between being, without the credit hereby exceed the agreed limit.

(9). If a taxable gain reduction of debt by a debt cancellation, it may interest accrued at the time of debt cancellation, be deducted in determining taxable income with a share corresponding to the ratio of the share of the debt payable after reduction, and the total debt before the reduction. Included in the debt, which reduced, accrued interest, as the taxpayer before the reduction has made deductions for pursuant to paragraph 1, the taxpayer can maintain the deduction to the extent that it can be accommodated in the debt after the reduction achieved, regardless of whether the deduction exceeds the amount of the deduction, the taxpayer is entitled to after 1. PT.

section 5 (A). 5) persons are taxable after withholding tax Act § 1, in determining the taxable income write down in an income year overdue, not paid interest income to 0, although interest income cannot be considered unrecoverable. However, it is a condition that the interest receivable is not paid within the time limit set for timely tax return for that year, and that the non-payment is an expression of the debtor's default. Write-down after 1. item can not be done, if the taxpayer shall allocate interest expenses, etc. and interest income under section 5, paragraph 5. When a receivable that is recorded after 1. paragraph, will be paid, the payment shall be taken into account in determining the taxable income for the income year in which it takes place. If the tax withholding obligation imposed in paragraph 1 ceases for any other reason than by death, included the receivable, however, after its value in determining the taxable income within the income year in which the tax liability ceases.

section 5 (B). At the onset or cessation of tax liability for withholding tax Act § 1 of any reason other than death grants are allocated interest income over the period to which they relate, in the manner referred to in section 5 (7), in determining the taxable income. Similarly, if a tax liability in accordance with the provisions of a tax treaty will be resident here in the country or in a foreign State, the Faroe Islands or Greenland.

§ 5 c. consideration for adhering or credit split interest in connection with the transfer of the interest-bearing receivables are included in the income statement with the one who has a right to remuneration. Salary deducted on the income statement with the one who is obliged to pay royalties. The remuneration shall be taken into account, respectively, shall be deducted, in determining the taxpayer's income for the income year in which the trade is executed. The remuneration corresponding to the accrued interest into account in inventory or credit fissure of the taxpayer's interest income for the income year in which they are due for payment.

(2). Paragraph 1 shall not apply to the taxpayer for allocating interest expense and interest income in the manner referred to in section 5 (5).

(3). Consideration for adhering interest in connection with the acquisition of the interest-bearing receivables cannot be deducted, if the claim or interest income gains on receivable covered by kursgevinstloven as a result of a tax treaty are not to be included when determining taxable income.

section 5 (D). In determining interest income that warrant easing after equation § 33 or for one with a foreign State, with the Greenland or the Faroe Islands entered into an agreement for the avoidance of double taxation, see. § 33 (F), interest income and interest expenses, which relates to interest income, spread over the period, interest income and interest expense relates. If second capital income or income in the form of dividends, that warrant easing after equation § 33 or for one with a foreign State, with the Greenland or the Faroe Islands entered into an agreement for the avoidance of double taxation, see. § 33 F, not due in the same year as the expenditure relating to income, expense notwithstanding the provision in § 5 (2) be assigned to due the year of income. Commissions, etc., as mentioned in § 5, paragraph 3 shall be allocated over the period of the loan regardless of the size.

section 5 (E) (Repealed) section 5 (F). If a receivable is acquired for borrowed funds and interest income or profits subject to kursgevinstloven as a result of a tax treaty are not to be included in calculation of the taxable income, interest expenses, exchange rate losses, commissions, premiums or other costs relating to the loan not deducted on the income statement.

(2). Paragraph 1 shall apply mutatis mutandis in the acquisition of shares in companies which directly or indirectly substantially owner claims as referred to in paragraph 1.

(3). Acquisition of claims for borrowed funds pursuant to paragraph 1 be deemed to exist if the taxpayer in connection with the acquisition has included loans that stand in apparently disproportionate to the capital needs of the taxpayer's other company considering whether or not, or if the link between acquisition and loan recording clearly indicated by the circumstances of the acquisition. Achievement of unusual credit equated with borrowings.

§ 5 g. 6) taxpayers subject to the withholding tax or estate tax Act § 1 clause 1 (2) of the Corporation Tax Act § 1 or Fund tax law § 1 may not obtain deductions for expenses after foreign tax rules can be deducted from income that is not included in the calculation of the Danish tax. Similarly, if a deduction for the expense after foreign tax rules can be transferred to the deduction from income received by affiliates, etc., see. tax kontrollovens § 3 (B), if income is not included in the calculation of the Danish tax.

(2). If a tax liability in an orderly transaction, see. tax kontrollovens § 3 (B), the landlord depreciable assets to a foreign physical or legal person and the foreign physical or legal person after the foreign rules can depreciate at the same asset, may not be deducted from the rent from such deficits in other taxable income, but can be carried forward for set-off in positive taxable income from the same rental in a later income year. Matching also applies for advance depreciation after depreciation law on assets that are rented out after completion or delivery.

§ 5 h. (repealed) § 5 i. Depreciation or expenditure which, in the taxpayer's election after the General rules can be selected the deduction in that income year or in subsequent income year to be deducted when calculating the taxable income from a permanent establishment or to a foreign company taxed jointly, in so far as the taxable income exceeds the basis on which the foreign tax in the country in which the permanent establishment is situated or the subsidiary is resident , converted into Danish kroner at the end of the same year.

(2). Paragraph 1 shall apply mutatis mutandis to the immovable properties located in a foreign State, the Faroe Islands or Greenland.

§ 6. In determining the taxable income can capital loss by redemption of cash loans, which is registered in a mortgage lender before 19. May 1993, be deducted according to the rules laid down in paragraph 2. Deduct after 1. item is subject to the condition that the settlement is done by accession before 1. January 1996 of a mortgage of at least the same duration as the residual maturity of the loan is redeemed. Redeemed more cash loans recorded before 19. May 1993 by the inclusion of one mortgage, has the right to deduct in accordance with 1. item subject to the maturity on the new loan is at least equal to the weighted average of the residual maturity of the loans payable, weighted according to the size of the relevant loan bond restgæld at time of redemption. Furthermore, the right to deduct in accordance with 1. item subject to a maximum of precursor 1 year between the two transactions ‑ redemption and recording ‑ and that where the fulfilment of cash loan is done before the recording of the new mortgages, offered a discount on the new mortgage loan prior to redemption.

(2). Exchange rate loss by redemption of cash loan is distributed over the new loan total number of periods with equal amounts per term. The annual deduction represents the sum of the Exch. rate loss amount per due date. Represents the for the new loan annual deduction under 100 DKK attached, however, the deduction shall lapse. Exchange loss by redemption of cash loan means the balance at time of redemption of the outstanding cash loans to the related sinking account.


(3). Shall be carried out in whole or in part, the extraordinary redemption of the new loan, see. paragraph 1 shall be reduced in accordance with paragraph 2 incremental annual deduction amount with a proportional share of the basic regulation. However, paragraph 4. For cash loans happens the reduction with a proportional share, corresponding to the ratio between the extraordinary installments and that the stock exchange value of mortgage deed restgælden at time of redemption. For other loan reduction happens with a proportional share, corresponding to the ratio between the installments corresponding to the extraordinary bond repayments and loan bond restgæld at time of redemption. The reduction is done with effect from the last due date of redemption before termin.

(4). Paragraph 3 shall not apply in whole or in part, the extraordinary redemption by the new loan (conversion loan), see. paragraph 1, or by partial or extraordinary redemption of loans through one or more lånomlægninger is presented as a replacement for the conversion loan, provided that the redemption shall be effected by the recording of a mortgage of at least the same residual maturity as the residual maturity of the loan is redeemed. Where multiple loans honoured by the inclusion of one mortgage, it is a condition that the maturity on the new loan is at least equal to the weighted average of the residual maturity of the loans payable, weighted according to the size of the stock exchange value of mortgage deed restgælden at time of redemption, which in the case of cash loans, and according to the size of the bond restgælden at the time of redemption, which in the case of other loans. The application of the rule in the 1. point is, moreover, subject to a maximum of precursor 1 year between the two transactions ‑ redemption and recording. The remaining capital loss at the time of the extraordinary redemption are distributed over the new loan total number of periods with equal amounts per term. By the remaining capital losses on redemption date means the balance of the account at the time of the first sinking conversion, see. paragraph 2, last paragraph, minus all the Exch. rate loss amount attributable to the due dates of loan conversion or later loans, which is before the redemption. (2) 2. and (3). paragraph shall apply mutatis mutandis.

(5). By customer switch passes the right to deduct under paragraph 1 to the new customer. The deduction in the year the transfer is allocated in proportion to the number of days that the person concerned has been customers, measured on the basis of acquisition date (deadline).

(6). Paragraphs 1 to 5 shall not apply to the extent that exchange rate loss in accordance with paragraph 2 shall be taken into account in determining taxable income after kursgevinstloven.

section 6 (A). In determining the taxable income may be taxable persons to deduct 1) amounts as referred to in section 19 (a) (1) (b) and (c) EC, article 46, paragraph 1 (c), and paragraph 46 (a), paragraph 1, point (b) of the law on worker housing in the country, provided that the amount is paid, and 2) amount as mentioned in section 9 of Decree No. 662 of 14. August 1997 on State land and finance, smallholding had provided that the amount is paid.

section 6 (B). In determining the taxable income is treated interest on debt not due on a prior agreed time, as interest on other debt, provided that the following conditions are met: 1) the debt ratio must be determined by means of the issue of a debt instrument. Debt instruments issued in dematerialised form (be processed through book entry) must be registered in a central securities depository.

2) Debtor pursuant to the debt instrument must be either a State, a credit institution as referred to in article 1, no. (l) (a) of the European Parliament and of the Council Directive 2000/12/EC of 20. March 2000, as amended by European Parliament and Council Directive 2000/28/EC of 18. September 2000, a stockbroking company, investment management company or insurance undertaking within the meaning of the financial business act or a corresponding stockbroking company, investment management company or insurance undertaking domiciled in a country within the EU/EEA.

3) Vendor in accordance with the debt instrument must have an annual interest rate. The terms and conditions governing the size and variation of interest rates should be determined at the time of issue of the debt instrument, and conditions can subsequently only be changed as a result of the conditions in which both the debtor by the creditor under the debt instrument is without influence.

(2). In determining the taxable income is treated interest income of pecuniary claims, which are not due to a prior agreed time, as interest income of other pecuniary claims, provided that the conditions laid down in paragraph 1, no. 1-3 are met.

§ 7. For the taxable income shall not be taken into account: 1) Gifts, which are derived from collected contributions, provided that the gift alone has the character of a recognition of the recipient's merits or granted on the occasion of the recipient's serious illness or injury or is granted to persons who have suffered an accident, crime or disaster, or to their survivors. It is also a precondition that the gift is received once and for all and not in the nature of remuneration, as well as to the collection has taken place on the recipient's initiative.

2) Honorary gifts disbursed pursuant to lov nr. 93 of 20. March 1940 for payment of honorary gifts for Danish sailors and fishermen and their survivors.

3) Honorary gifts disbursed pursuant to lov nr. 383 of 9. August 1945 about certain honorary gifts to Danish seafarers and fishermen and their survivors.

4) Honorary gifts disbursed pursuant to lov nr. 378 of 10. July 1940 for payment of honorary gifts to survivors of fallen and wounded the 9. April 1940.

5) Honorary gifts, which under law shall be paid to the injured and survivors of fallen of army and Navy by the events of 29. August 1943.

6) benefits paid pursuant to lov nr. 795 of 30. November 1990 concerning the provision of benefits for military invalids and their survivors in the South Jutland regions as well as the benefits of a similar nature, shall be granted from the German page.

7) benefits paid pursuant to lov nr. 475 by 1. October 1945 on compensation for occupation of the future victims, except those covered by §§ 14-18 ommeldte subsistence, the in §§ 19-21 ommeldte disability compensation, insofar as this shall be granted in accordance with the rules set out in section 20 as an annual interest rate, as well as in § 22 ommeldte pensions to their survivors.

8) amount of Invalidity invalidity allowance, førtidsbeløb, extra supplement, personal allowances and health allowances, assistance and care supplement and allowances under section 62, there shall be paid in accordance with the law on the highest, middle, elevated plain and ordinary anticipatory pension, etc., and personal supplement, health allowance, disability allowance and supplementary allowance under section 72 (c), there shall be paid in accordance with the law on social pensions.

9) benefits under the law on social services, the Act on active social policy and the Act on integration of aliens in Denmark (integrationslov) to cover the specific costs for the beneficiary, benefits under section 45, paragraph 5, article 97, paragraph 7, and section 100 of the Act on social services, services under section 34 of the Act on active social policy, other benefits in accordance with the Act on active social policy, in so far as these benefits are calculated on the basis of the aid granted in accordance with § 34 , benefits in accordance with section 28 (a) of the Integration Act, other benefits in accordance with the Integration Act, in so far as these benefits are calculated on the basis of the aid granted in accordance with section 28 a, benefits under the law on special educational support in higher education, benefits under sections 74, 76 and 100 of the Act on an active employment efforts, services pursuant to section 82 of the Act on an active employment efforts, to the extent that the recipient is covered by section 2 of the Act , nr. 4 or no. 5 or 7, as well as benefits under the law on repatriation.

10) Benefits payable in accordance with the Charter of Hvide Sande Foundation.

11) amount of the municipality granted as pocket money or to clothing for children and young people under the age of 18, which is placed outside the home, see. law on social service section 52, paragraph 3, nr. 3, in so far as the amounts does not exceed the guideline rates issued by the National Association of local authorities. Tax-exempt authority does not include amounts paid as remuneration of personal work on the place of residence, etc.

12) Amount paid once and for all in accordance with Act No. 179 by 7. June 1958 on the distribution of some from abroad received replacements, substitutions shall be provided in respect of bodily injury or infringement of personal freedom.

13) amounts stemming from payment of resident deposits (housing units or housing deposit) and index any additions thereto, in so far as the transfer relates apartments covered by the law on social housing, etc. established rules about public housing company.

14) family allowances and benefits covered by §§ 10 a and 10 b of the Act on child allowances and advance payment of child support, advance payment of child support and the special contributions referred to in this law § 10 (1), 5. section, and section 11 (1), (3). PT.

15) Udetillæg, home moving allowance and resettlement, as received by Danish nationals of the Danish State is sent to the service outside the Kingdom, and other similar services, which serves to cover the additional costs as a result of service abroad. Amount of the European Commission is paid out to the persons of the Danish State is posted to temporary service at the European Commission to cover the additional costs associated with the deployment.

16) benefits and cost money, granted to conscripts in the armed forces and civil defence in the period that is established as the first overall tour of duty, as well as voluntary personnel in the period fixed for the duration. The same applies to benefits and cost money afforded by compliance with the obligations of civil conscription.


17) Substitutes, there shall be provided in accordance with the settlement agreement of 5. November 1969 between the Swedish joint-stock company Astra and representatives of neurosedynskadede children.

18) State compensation for hiv-infected persons or their survivors, when the allowance is paid in the context of the question has been dealt with by Danish hospitals or are infected by people who have been treated at Danish hospitals, as well as the support provided by the compensation fund for haemophiliacs Bleed after treatment with blood products at Danish hospitals has been found to be hiv-infected, or to their survivors.

19) prizes that are paid out according to the Nobel Foundation Grundstadgar or granted by intergovernmental organisations and institutions, in which Denmark takes part or is a member, when honor the price only has the character of a recognition of the recipient's merits. Prizes, granted by public funds, scholarships, cultural foundations and the like. as well as of businesses here in the country or abroad, when exclusively honor the price has the character of a recognition of the recipient's artistic merits. It is a condition to honor the price is granted as a lump sum. 7) compulsory 20) lump sum, paid to the person entitled under section 32, paragraph 7 or 8, or section 36, paragraph 4 or 5 of the law on protection against the consequences of workers ' compensation, in accordance with article 3. section 85 (a), paragraph 2, of the law on workers ' compensation, as well as capital amount that shall be paid to the person entitled under section 17, paragraph 7, 2. section, and section 85, paragraph 7, of the law on workers ' compensation.

21) prize in accordance with the law on unemployment insurance, etc. § 74 m. 8) 22) services to a person from a Fund, Foundation, Association, etc., which are approved by the Minister of Social Affairs, and whose purpose is to support socially or disease-fighting work. Benefits from a Fund, etc., which exceed 10,000 DKK within a calendar year, shall, however, be to the taxable income with the portion of the value in excess of 10,000 kr.

23) forgiven debt to the public for socially vulnerable groups by Chapter 3 (a) of the Act on trials of cancellation of debt to the public for socially disadvantaged groups. 9) 24) Student aid granted pursuant to the Act on public schools, boarding schools, home schools and håndarbejdsskoler to persons who, when aid arrives, meets the age requirement after the lov om social pension to receive old-age pension who receive or will receive advance payments on early retirement , or as a recipient of an invalidity allowance with assistance or care allowance pursuant to section 6, paragraph 4, of law No. 285 of 25. April 2001 amending the law on social pensions and other laws. (The early retirement reform).

25) contributions in accordance with the law on home service.

26) the value of their own work as well as one in the related unrealized profit on the procurement of goods and services from the owner's company, when the work is done on own assets for the private use of the person concerned.

27) benefits in kind and cash amounts granted to inmates in prison institutions pursuant to the law on enforcement of sentences, etc.

28) Finder's fee and expenses, which are paid out according to the law on lost and found or provisions on treasure trove and danekræ in the Museum law, and bounties and rewards for efforts to rescue people or involvement to solve or prevent a crime when those bets do not belong to the person's profession.

29) Grants to cover the removal expenses under section 63 c of the law on public housing, etc.

§ 7A. 10) the following services shall not be taken into account for the taxable income: 1) the value of the right, which a company provides for its own employees or employees of the company's subsidiaries or sub-subsidiaries to buy or subscribe for shares in the company or cooperative evidence. By a daughter or subsidiary company means a company in which the parent company directly or indirectly has an ownership interest, which is at least equal to the percentage rate set out in the Corporation Tax Act section 13, paragraph 1, no. 2. It is a condition that the value of this right does not exceed 10 per cent per year of the employee's salary. It is furthermore a condition that there cannot be a transfer, pledge or other conversions of shares, etc. before 5 years after the end of the calendar year in which the acquisition has taken place. If the company has given the employees the right to buy or subscribe for shares or certificates, is part of a cooperative mergers, divisions, transfers of assets or stock exchange, before the staff takes advantage of purchase or subscription right shall be deemed to be a staff member not to be ceded to the agreement on royalties. Regardless of the rule in 4. PT shares, etc. can be made safety according to the rules of the stock profit taxation Act § 39, paragraph 3.0, when there has been granted deferred payment of taxes assessed after the stock profit taxation Act § 38. By the later abandonment is considered the shares, etc. for acquired at the price which the employees have acquired them. 11) 2) 11) value of yield units or similar, as a company distributes to its own employees or employees of the company's subsidiaries or sub-subsidiaries in the form of shares. By a daughter or subsidiary company means a company in which the parent company directly or indirectly has an ownership interest, which is at least equal to the percentage rate set out in the Corporation Tax Act section 13, paragraph 1, no. 2. lndkomstskattefritagelsen include no more than one distribution on a basic amount of EUR 12,450 USD annually for each employee. It is furthermore a condition that there cannot be a transfer, pledge or other conversions of shares, etc. until 7 years after the end of the calendar year in which the acquisition has taken place. If the company has pledged to distribute dividends etc., is part of a mergers, divisions, transfers of assets or stock exchange before distribution to the employees, the staff member shall not be deemed to have abandoned the agreement on royalties. Regardless of the rule in 4. PT shares, etc. can be made safety according to the rules the stock profit taxation § 39, paragraph 3, when there has been granted deferred payment of taxes assessed after the stock profit taxation Act § 38. The amount of 3. paragraph shall be regulated in accordance with Spanish law § 20.

3) the value of yield units or the like, which are distributed to the employees in the form of debt securities issued by the company. If the value of one or more of the employees exceeds a basic amount of EUR 2,800 USD, to the company for the employees not later than one month after the allocation of the bonds to the Treasury pay a tax of 45 per cent of the amount by which the value exceeds a basic amount of EUR 2,800 us. It is a condition that may not be a transfer, pledge or other conversions of bonds, etc. before 5 years after the end of the calendar year where the acquisition has taken place. It is furthermore a condition that the value of the bond, including charge after 2. paragraph shall not exceed 10 per cent of the employee's salary. The company can deduct any charge after 2. point in determining taxable income. The amount in 2. paragraph shall be regulated in accordance with Spanish law § 20.

(2). 11) It is a condition for tax exemption under paragraph 1, the right to acquire shares or debentures is open to all employees of the company. Restrictions adopted in accordance with the general criteria may, however, be recognized. It is furthermore a condition that the employees at the time of acquisition is employed in uopsagt position in the company. It does not apply to employees who are employed at the time of acquisition, but which on the basis of age is terminated to retirement. Arrangements under paragraph 1 may also include employees who are terminated at the time of acquisition because of the company's activity, but expected to be reinstated (seasonal workers). For schemes covered by paragraph 1, nr. 1 and 2, shall apply also to the employee shares shall have the same rights as the company's other shares of the same class, but with the exception of a possible duty to cede shares to the issuing company for value, and that employee shares must not constitute a special class of shares.

(3). 11) (1). 1, 4. point, and nr. 2, 4. section, does not apply to employees who are neither or within the last 2 years before assignment has been subject to withholding tax Act section 1 or section 2 of the income withholding tax, which is the basis of the employee's participation in employee share scheme.

(4). It is a condition for tax exemption under paragraph 1, that the information provided with a certification from the company's auditor or lawyer about the accuracy of the information provided are submitted to the Customs and tax administration by 20. January in the year following the distribution, etc., in accordance with paragraph 1, or if that day is a Saturday or Sunday, no later than the following Monday. Customs and tax administration can ignore exceeding the time limit of 1. PT.

section 7 (B). 12) Amount paid from a voluntary system, see. section 21 (a) of the law on a guarantee fund for depositors and investors, for total or partial coverage of an accounting under the balance in connection with the transfer of assets and liabilities from one financial institution to another financial institution, shall be included when determining taxable income. By a taxable transfer of assets and liabilities can be the amount by which the tax value of the liabilities exceed the value of the assets tax (the tax balance), written off as goodwill depreciation according to the rules laid down in article 40. If the acquiring financial institution not have chosen international joint taxation, apply 2. section only in so far as the tax balance associated with the company, which is taxed in this country.

section 7 (C). (repealed)


section 7 (D). In determining the taxable income is treated loans granted pursuant to section 2, paragraph 7, of the law on the growth fund, and which are only refundable in cases of commercial exploitation of the project, as loans.

§ 7 E. Subsidies granted pursuant to section 16, paragraph 1, of the law on building conservation and preservation of buildings and urban environments to building work on protected and worthy buildings shall not be counted as the recipient's taxable income. The same applies to other public subsidies granted for the same purpose. The share of the cost of construction worker, covered by the amount of the grant, can not deducted on income statement or taken into account in determining the basis for tax write-offs and shall not be counted as acquisition cost in determining the taxable profit or loss on disposal of the property.

(2). 13) If a construction work on a listed monument or historic building is granted or could be granted a public subsidy, subject to the provisions of paragraph 1 shall be treated as other subsidies granted to the same construction work, for tax purposes according to the rules laid down in paragraph 1.

§ 7 F. 14) to the taxable income shall not be taken into account: 1) housing aid after law on individual accommodation assistance, as well as compensation for housing legislation to cover a tenant's increased net boligudgifter by transformation of the dwelling to the nursing home or friplejebolig, 2) aid granted under section 37, paragraphs 1, 2 and 4, article 40, paragraphs 1 and 2, article 44, paragraph 2, section 44 (a), paragraph 2, article 45, paragraph 1 , section 47, paragraph 1, section 62 (2) and (3) and section 74 (a) of the Act on urban renewal and housing improvement and section 62, article 134, paragraph 1, article 145, paragraph 3, §§ 148-150, section 151, paragraphs 2 and 5, § 153, paragraphs 1 and 3, § 154 (1) of section 161, paragraph 1, § 168, paragraphs 4 and 5, § 169, paragraph 1, and section 174, paragraph 4, of the Act on urban renewal, as well as § 14, § 26 (1), article 53, paragraph 3, section 63, paragraph 3, section 67, § 68, section 69, paragraph 1, § 70, section 71, paragraph 1, article 72, paragraph 1, article 77, paragraphs 5 and 7, and section 78, paragraph 1, of the Act on urban renewal and the development of cities, 3) grants according to law on State grants for the conversion of older homes for combined heat and power, 4) grants according to law on State grants for energy-saving measures in pensioners ' homes , 5) grants according to law on State grants for the conversion of electrically heated households can respond buildings, 6) grants, which by virtue of section 9, paragraph 2, of the law on land consolidation and public purchase and sale of real estate for agronomic purposes, etc. (the land consolidation Act) shall be granted for expenses incurred by the landowners, as well as grants, which by virtue of section 9, paragraph 2, of the law on land allocation between land granted for expenses incurred by the landowners, see. section 28 (3) of the land consolidation Act, 7) subsidies to building owners for installation work as mentioned in section 4, paragraph 1, no. 1 of the law on Trust, 8) grants to consumers for purchases of new energy-efficient appliances and equipment as referred to in section 4 (1) (8). 3, 2. paragraph, of the law on Trust, 9) amounts in accordance with environmental legislation shall be paid by the public for purification, etc. of contaminated properties, 10) amounts paid by the Oil industry's Environmental trustee pursuant to the agreement of 21. December 1992 to purification, etc. of contaminated properties, 11) subsidies to consumers for purchases of new energy-efficient products as well as installation of these as mentioned in § 1, paragraph 2, no. 2, of the law on State grants for product-oriented energy savings, 15) 12) 15) amount which the seller of an immovable shall pay to the buyer to cover all or part of the premium for change of ownership insurance under section 2, paragraph 3, of the Act on consumer protection in the acquisition of real estate, etc., and 13) 15) grants, which by virtue of section 22 (1) (8). 7 of the law on electricity supply, section 14 (1) (8). 3, of the law on natural gas supply and section 28 (b), paragraph 1, of the lov om varmeforsyning shall be granted in order to ensure realization of verifiable energy savings.

(2). The part of the expenditure which corresponds to the grants, etc., which are tax-exempt under paragraph 1 cannot be deducted on income statement or taken into account in determining the basis for tax write-offs and shall not be counted as acquisition cost by statement of taxable profits or losses on disposal of real estate.

(3) Compensation pursuant to law on State grants for the promotion of adherence to coal heating should not be taken into account for the consumer's taxable income. Paragraph 2 shall apply mutatis mutandis to that part of the expenditure which corresponds to compensation, which is tax free after 1. PT.

§ 7 g. To the taxable income are not included the distribution of amounts from a andelsboligforening to cooperative, to the extent the amount derived from a grant in accordance with byfornyelses‑ and home improvement section 56 (1) or section 64 (c) the reorganisation or the Act on urban renewal section 161, paragraph 1.

§ 7 H 11) Persons who, in the course of an employment relationship will receive remuneration in the form of shares, to buy shares or warrants for shares, not counting the value thereof in determining the taxable income, provided that the conditions laid down in paragraph 2 are met. The assessment of whether the condition set out in paragraph 2, no. 2, must be carried out on the basis of the circumstances at the time when the actual utilization rate in accordance with the provided buy-or warrants, respectively, the actual purchase price of the granted shares are available, but not later than on the date on which the employee acquires the unconditional right to the received stock, commercial law or tegningsret. It is immaterial as to when the actual utilization rate in accordance with the provided buy-or warrants, respectively, the actual purchase price of the shares shall be deemed to exist, provided that the exercise price or the number of buy or warrants, respectively, the purchase price or the number of shares shall be regulated by a capital increase to something other than the market rate, bonus issue, the distribution in the context of capital reduction, yield distribution etc., when the regulation is contained in the agreement and when the regulation merely seeks to maintain the value of the purchase or subscription right respectively shares unchanged. If the employee acquires the unconditional right to the received stock or buy or tegningsret before the time when the actual purchase price the actual take-up rate respectively have been granted, the assessment of whether the conditions laid down in paragraph 2, no. 2 are fulfilled, be based on the conditions at the time of the actual take-up rate respectively the actual purchase price is available. If the exercise price for a buy-or tegningsret under the agreement are established as a fixed percentage of the market price of the share at the beginning, respectively the end of a specified period, the assessment of whether the conditions laid down in paragraph 2, no. 2 are fulfilled, be based on conditions at the beginning of the period, when the exercise price is a percentage of the price that day, respectively, at the end of the period, when the exercise price is a percentage of the price that day. If the assessment of whether the conditions laid down in paragraph 2, no. 2 (a) have been fulfilled shall be based on the conditions at the time when the actual utilization rate for providing buy-or warrants, respectively, the actual purchase price of shares is fixed, and granted exceeds that 10 per cent of the employee's annual salary in the year in which the remuneration is received, the total value to be allocated to the respective year in which vesting occurs. The assessment of whether the conditions laid down in paragraph 2, no. 3, 4, 6 and 7, must be carried out on the basis of the circumstances at the time when the employee acquires the unconditional right to the received stock, commercial law or tegningsret.

(2). Tax-exempt authority in accordance with paragraph 1 of a fee is contingent upon: 1) To the employees and the company, in which the person concerned is employed, have agreed that the rules laid down in this provision must be applied. In the agreement the royalty must be uniquely identified. It must state whether the remuneration consists of a stock or a buy-or tegningsret, in which company acquired or can be acquired shares, the nominal size of the share or the nominal size of the stock as a buy-or tegningsret gives the right to. Are there conditions for acquisition, including remuneration is given the employee an option within a specified period of time for the exploitation of the royalty, these terms appear in the agreement.

2) That the staff member in the same year either a) receives shares and buy-and warrants, where the value of the received shares, etc. does not exceed 10 per cent of the employee's annual salary, or b) receive buy-or warrants, where the exercise price maximum is 15 percent lower than the market price of the shares for which they received cuisine gives the right to acquire or subscribe for, and shares where the value thereof does not exceed 10 per cent of the employee's annual salary.

3) That the shares, buy one times or drawing the courts granted by the company, in which the person is employed, or of a company group associated with this company, see. Exch. rate gains § 4, paragraph 2.

4) that they received shares, buy tickets or warrants are shares in the company, in which the person is employed, or in a company group associated with this company, see. Exch. rate gains § 4, paragraph 2, or giving the right to acquire or subscribe for shares in the listed companies.

5) To shares received by employees, including shares, the employee may acquire or subscribe in accordance with received buy-or warrants, does not constitute a special class of shares.

6) 11) That received buy-and warrants shall not be transferable. It is not considered a transfer if the right expires unutilised or transferred by inheritance.


7) That received buy disks contain a right for either the employee or the company which has made buying the right to acquire or deliver shares.

(3). 11) If fulfilment of the conditions laid down in paragraph 2 requires a change in a contract concluded by the allocation of shares, etc., the utilization or the purchase price, the number of shares or buy-and warrants or of the class of shares, in which the employee acquires the shares, in order to adapt the agreement to the application of the rules laid down in this article, shall be deemed to be such a change not to entail a renunciation or acquisition of new shares , buy or warrants. It is a condition that the amendment only seeks to adapt the agreement so that the conditions laid down in paragraph 2 are met.

(4). If the company in accordance with paragraph 2, nr. 3 granting shares or buy, or warrants, or the company in accordance with paragraph 2, nr. 4, in which the employees may acquire shares prior to the staff member's use of the right or acquisition of the share is included in a mergers, divisions, transfers of assets or stock exchange and, as a result of this restructuring made an amendment to the agreement on the consideration by the company and the employees have concluded, is considered the employee not to have ceded the agreement on royalties. It is a precondition that the company, in which the person concerned is employed after the merger, Division, transfer of assets or the stock exchange, and the staff member in accordance with paragraph 2, nr. 1, contracts, the rules in this clause shall apply to the remuneration which the employee receives after the restructuring as stated in 1. point There arises, in accordance with paragraph 1 a new time for the assessment of whether the conditions laid down in paragraph 2, no. 2 – 4, 6 and 7 are met. The condition set out in paragraph 2, no. 2 (a), that the value of the received buy-or warrants shall not exceed 10 per cent of the employee's annual salary, shall not apply, in so far as the value of the received buy-or warrants after restructuring corresponds to the value before the restructuring. The condition set out in paragraph 2, no. 2 (b), that the exercise price must be a maximum of 15 per cent lower than the market price of the shares for which they received cuisine gives the right to acquire or subscribe for, apply accordingly not in cases where the actual utilization rate is available, to the extent that the value of the purchase or subscription right after restructuring corresponds to the value before the restructuring. 3. paragraph shall not apply in the cases referred to in 4. and 5. section 4. and 5. paragraph shall apply mutatis mutandis to pledges on shares.

(5). If a tegningsret covered by paragraph 1 shall expire unused, cancelled any taxation after the stock profit taxation law. By the later abandonment of received shares and shares acquired on the basis of received buy-or warrants, shall be considered as shares of acquired for the amount that the employee has acquired them.

(6). When a grant of shares, buying tickets for the shares or warrants for shares is subject to the rules laid down in paragraph 1, there can be no deductions for State Tax Act § 6, paragraph 1, point (a), of the value of the shares, buy tickets or warrants, which are tax-exempt under paragraph l. At disposal of shares, etc., which is tax-exempt for the beneficiary referred to in paragraph 1, and the sale of shares to the fulfillment of the assigned buyer assistance that is tax-free to the employee in accordance with paragraph 1, shares, etc. at statement of gains and losses after the stock profit tax Act respectively kursgevinstloven shall be deemed abandoned to the market value at the time of the transfer.

(7). 11) Auditor or lawyer for the company, where the recipient is employed, must when there is an agreement as referred to in paragraph 2, no. 1, certify that the agreement meets the conditions laid down in paragraph 2. The company is not taxable to Denmark, another auditor or lawyer can certify the agreement. Are the conditions laid down in two or more agreements are identical, the statutory auditor or the lawyer can collectively certify agreements. The certificate must contain the indication of the date on which the actual purchase or utilization rate is available, if this information is not apparent from the agreement. Remuneration consists of shares that are not publicly traded, the certificate shall also contain the information about the share has a market value at the time referred to in 4. paragraph Consists of purchase and subscription royalties dishes that are not publicly traded, and applied the rule in paragraph 2, no. 2 (a), the certificate shall also contain information on purchasing or drawing the Court's value at the time referred to in 4. paragraph Consists of purchase-or warrants the consideration, which is not publicly traded, and applied the rule in paragraph 2, no. 2 (b), the certificate shall also contain the information about the actual utilization rate in accordance with the purchase or subscription right and about the market rate at the time referred to in 4. paragraph, of the stock, as purchase or subscription right confers the right to, if the share is not listed. A copy of the agreement with the certificate of votes must be submitted to the Customs and tax administration no later than simultaneously with the filing of the company's accounting after tax kontrollovens § 3, paragraph 2, for the year in which the employee acquires the unconditional right to the shares, etc., the company has received no Danish tax and customs administration, auditor or lawyer instead send the total agreements and certificates to one of the employees of customs and tax administrations. If the assessment of whether the conditions in paragraph 2 are met, the first happens at the time when the actual utilization rate for purchase or subscription right for dividends received, respectively, the share exists, the copy of the agreement and shall first be submitted for the year in which the actual take-up rate respectively purchase rate is available. The company's financial year will expire during the period from 1. August – 30. However, the copy must be submitted no later than December, the 20. January of the following year or, if that day is a Saturday or Sunday, the following Monday.

(8). 11) If a sale of goods law, which are governed by the rules laid down in paragraphs 1 to 7, is utilized by cash payment to the employee of the purchase value (differential settlement), the Court will find the rules in section 28 apply. Is the condition set out in section 28 (1), 5. point, not satisfied, the provisions of the rules in § 16 of the basic regulation. State Tax Act section 4, shall apply. In addition, the rules in section 28 apply to buy-and warrants subject to the rules laid down in paragraphs 1 to 7, where the employee's tax liability here for country ends, see. section 28 (4) and (5).

(9). 11) in cases covered by paragraphs 1-7, find the rules in section 16 or section 28 of the basic regulation. State Tax Act section 4 shall not apply, in accordance with article 3. However, paragraph 8. Paragraphs 1 to 7 shall not apply, provided that the allocation of shares, etc. is covered by paragraph 7 (A).

Paragraph 10. 11) for taxes shall deliver an annual report to Parliament on the application of the rules in paragraphs 1-7.

section 7 of the amount paid by the State. as inflation guarantee in connection with the Danish ship credit fund issuance of index-linked bonds to finance ny‑ and conversion of ships, is tax-exempt for the borrower.

§ 7 j. Repayment contributions under section 13 of the Act on the refinancing of mortgages, etc. in agricultural properties and § § 2 (b)-(d) of the Act on index-linked mortgage loans by the State shall be granted to mortgage loans, is tax-exempt for the borrower. Interest-only contributions made under section 6, paragraph 1, of the basic regulation. (3) of law No. 850 by 20. December 1989 on Danish agricultural Mortgage Fund is also tax-free for the borrower.

§ 7 k. Scholarships, which are subject to the condition that they are used for study tours abroad, the Faroe Islands or Greenland, are not included in the income statement for the recipient, to the extent they needed to cover the usual expenses for travel between Denmark and the place of study. Scholarships, which are subject to the condition that they are used for study tours abroad, on the Faroe Islands or to Greenland, are not included in the income statement for the recipient, to the extent they needed to cover the usual expenses for lodging, diet and småfornødenheder on-the-spot study of the basic regulation. (2).

(2). In the case of own car or motorbike is calculated the amount of the usual expenses for travel on the basis of the rate of tax, the Council shall decide pursuant to section 9 (C), paragraph 1, instead of the actual costs. For the usual costs for lodging, diet and småfornødenheder on-the-spot study abroad may rates in section 9 (A), paragraph 2, be used instead of the actual costs. The default rates in section 9 (A), paragraph 2, to cover costs related to diet and småfornødenheder can be used only in the first 12 months of your stay at the study site.

(3). Scholarships for coverage of documented expenses in connection with the trip abroad, the Faroe Islands or Greenland are income tax-free when the expenses covered, is the payment of tuition, participant fees and the like, including payment for courses of study site language.

(4). Scholarships are income tax-free, provided that they are subject to the condition that they are used to cover the costs of scientific works, including a higher educational institution expenses for Ph.d. ‑studerendes studies.

(5). Scholarships are income tax-free when they are granted to a student during a temporary stay in this country, where the fellow when this start staying in this country, both was a citizen and resident of a developing country. The national tax Board determines which countries after this provision must be considered developing countries.

(6). Moreover, in accordance with the law on scholarships in State education aid is not income tax-free.

(7). Costs covered by a skattefrit scholarship income referred to in paragraphs 1, 3, 4 and 5, may not be deductible or depreciated in the taxable income. Tax-free for otherwise tax-exempt allowances lapse, in so far as the costs can be covered by the tax-free part of scholarships.


§ 7 l. 16) 17) 18) in determining the taxable income and income subject to withholding tax article 48 (F), paragraphs 1 to 3 shall not be taken into account calculated contribution subject to the withholding obligation in section 11, paragraph 10, of the Act on labour market contribution for persons covered by the obligation to contribute in accordance with article 7, paragraph 1, of the basic regulation. § 8, paragraph 1.

(2). Paragraph 1 shall apply mutatis mutandis to the calculated pension savings charged pursuant to section 17 b, paragraph 1, and paid for their retirement after § 17 b, paragraph 4, of the law on labour market Supplementary pension, see. lovbekendtgørelse nr. 5 of 4. January 2001, respectively, under section 17 (f), paragraphs 1 and 3, of the same law, see. However, 2. and (3). paragraph Which apart from calculated pension savings not payable under section 17 (c), (5), 2. section, and section 17 (d), paragraph 3, of the law on labour market Supplementary pension, see. lovbekendtgørelse nr. 5 of 4. January 2001, and pursuant to section 17, paragraph 2, of the same law. Where customs and tax administration pursuant to § 17 b, paragraph 3, of the law on labour market Supplementary pension, see. lovbekendtgørelse nr. 5 of 4. January 2001, or § 17 (f), paragraph 6, of the same law does not make the collection of residual amount or payment of the excess amount in connection with the amendment of the fiscal balance for 1998 respectively 2001 and later years, the exception alone from the calculated amount in the financial statements on the basis of which the tax credit is given on separate accounts in arbejdsmarkedets tillægspension.

§ 7 m. allowances of an association shall be paid to the unpaid Board members or volunteers, unpaid interns, providing assistance as part of the Association's tax-exempt company is tax-exempt for the beneficiary. Tax free, subject to the condition that the remuneration paid to cover expenses which shall be borne by the recipient on the Association's behalf, as well as to the remuneration does not exceed rates established by the national tax board.

(2). Allowances shall be paid by the home guard to voluntary unpaid personnel participating in home guard company, are tax-free to the beneficiary, when the remuneration does not exceed rates established by the national tax board.

§ 7 n. (repealed) § 7 O. Taxable persons shall, when determining the taxable income include the following incomes according to the rules laid down in paragraph 2:1) Gift-and scholarship amount is granted as a lump sum of public funds, scholarships, cultural Fund and the like in this country or abroad when the gift or scholarship only has the character of a recognition of the recipient's merits without prejudice. However, § 7, nr. 19.2) amounts under section 16 G, there by a pension scheme, resolution or termination shall accrue to the employer, when this in its taxable income deduction by the employer has managed grants under the scheme, unless the amount is taxed according to the pension taxation Act § 24.

3) consideration for replacement of pension commitments that have not been uncovered in a pension institution, without prejudice. depreciation § 40, paragraph 9, of the basic regulation. (3).

4) the taxpayer's income in an income year from one of the taxpayer performed inventor work, work of literary nature, creative artistic or scientific nature, which after being reduced by labour market contribution amount exceeds a correlation. The work must not be performed in the conditions of employment. Income must not come from grants or scholarships. Comparison the amount is calculated as 25 per cent of the average of his or her income, see. 6.-10. point, in the 3 years immediately preceding the year in which the in 1. paragraph mentioned revenue acquired. If the other income in the year in which the in 1. paragraph referred to income acquired, is less than the specified amount shall be increased by an average correlation with difference. Income in each of the three years included in the average calculation is calculated as income for the year's taxable income. If the taxpayer uses the business scheme, increased taxable income with business income, see. Business Tax Act § 6 If this is positive, or reduced if this is negative. The increase, however, should not be done with business income, as in one of the three years is transferred to taxable income. If the taxpayer shall make provisions for short-term relief, see. Business Tax Act section 22 (b), or income averaging, see. Business Tax Act section 22 d, increased taxable income with these. The increase takes place, however, not with reserves, which is raised in one of the three years. The other income in the year in which the in 1. paragraph referred to income acquired shall be determined without regard to this income, but, moreover, on the basis of the taxable income with the adjustment of corporate income and reserves to short-term relief under section 22 (b), and income compensation under section 22 (d).

(2). Of the part of the sum referred to in paragraph 1, the income that exceeds a basic amount of EUR 7,900 DKK 85 per cent to be taxable income. The basic amount shall be adjusted in accordance with the Spanish law § 20.

§ 7 p. (repealed) § 7 q. To the taxable income shall not be taken into account: 1) Remuneration after tax forvaltningslovens § 52 plus interest in accordance with the same article 57, paragraphs 2 and 5.

2) amount paid to an eligible person after tax forvaltningslovens chapter 19 to cover his expenses for expert assistance, etc., It shall not apply, in so far as the amount of the compensation and other costs with the addition of reimbursed in excess of the person's total expenditure on expert assistance, etc. in the matter, or to the extent that the amount should not be considered granted as a result of the provider's legal interest in the matter.

(2). Amount referred to in paragraph 1, no. 2 may not be deducted from the taxable income, unless the provider is a foundation or association etc, after legislation general rules have deductions for distributions or distributions. The amount is granted as part of an employment relationship or within the framework of an agreement for personal work, incidentally, to cover the beneficiary's costs for expert assistance, etc., and deduct the employer, etc., the amount of his taxable income, the amount to be included for the recipient's taxable income.

(3). Expenditure on assistance in tax matters can not be deducted on the income statement. In addition, expenses for which compensation may be granted after tax forvaltningslovens chapter 19, is not deductible in determining taxable income.

§ 7 R. Interest, dividends pursuant to section 16 (A), section 16 (B) desist summer after gains and losses referred to in kursgevinstloven and stock profit tax law as well as gains and losses arising from changes in exchange rates on holdings of securities, in connection with a savings plan, established pursuant to the law on housing savings, should not be included in taxable income.

(2). There will be recapture of paragraph 3 in the following cases: 1) By payment of the accounts, without the released amount is to be used for the purposes as mentioned in section 2 of the Act on the housing savings.

2) After the expiry of 10 ‑års‑perioden, jf. section 4, paragraph 2, of the law on housing savings.

3) At save's bankruptcy, see. § 5, paragraph 3, of the law on housing savings.

4) When it accrued amount is released because of save's death, see. § 5, paragraph 4, of the law on housing savings.

5) When it accrued amounts released during change of spouses community property, see. § 5, paragraph 4, of the law on housing savings.

6) When save's tax liability for withholding tax Act section 1 is terminated as a result of vacating abroad, see. § 5, paragraph 3, of the law on housing savings.

7) When opspareren becomes resident in a foreign State, the Faroe Islands or Greenland in accordance with the provisions of a tax treaty, see. § 5, paragraph 3, of the law on housing savings.

(3). In cases as referred to in paragraph 2 shall be taken into account interest rates, dividends pursuant to section 16 (A), section 16 (B) desist summer after gains and losses referred to in kursgevinstloven and stock profit tax law, gains and losses arising from changes in exchange rates on holdings of securities, as well as an appendix in the taxable income according to the rules laid down in Spanish law § 4 (1) (8). 1, for the income year in which a recapture situation occurred. The Appendix constitutes 5% of the amount specified in paragraph 1, for each year from the end of the income year in which the attribution or realisation has been done, and until the end of the income year in which recapture the situation occurred. Amount after 1. paragraph may, however, be non-negative.

§ 7 S. Subsidies granted by Banestyrelsen to measures to reduce noise from railways, shall not be counted as taxable income.

(2). Subsidies granted by the Danish road Directorate or of other public authorities for measures to reduce noise from roads, shall not be counted as taxable income.

(3). If the noise reduction measures are granted public subsidies, which are covered by the provisions of paragraph 1 or paragraph 2, dealt with other subsidies granted for the same measures for tax purposes according to the rules laid down in paragraph 1 or paragraph 2.

(4). The share of the cost of measures to reduce noise, as covered by the amount of the grant in accordance with paragraphs 1 to 3, cannot be deducted on income statement or taken into account in determining the basis for tax write-offs and shall not be counted as acquisition cost in determining the taxable profit or loss on disposal of the property.

§ 7 t. To the taxable income are not included payouts etc. from States, foundations, organizations, etc., if they are paid as a result of Nazi atrocities against persons during World War II.


§ 7 u. Gifts, allowances and gratuities from the taxpayer's employer, granted in connection with the resignation of an employee's position or in connection with the employer's or employee's anniversary, be taken into account for the taxable income by the amount by which the total acquisitions during the tax year exceeds 8,000 DKK, see. However, paragraphs 2 to 4 and section 31. It is a prerequisite for tax free, that the taxable person receiving the gift, remuneration or gratialet, is employed as a wage earner in the company making the payment. The rule in the 1. paragraph shall not apply, to the extent the amount in lieu of what the recipient would have received in income of the post for the period after termination of employment and until that time, to which the recipient could be terminated in accordance with its contract or general rules of law.

(2). For severance pay, it is a condition of tax-exempt authority in accordance with paragraph 1, to 1) the taxable person receiving the allowance, completely ceases to be employed in the paying entity, and that the amount of compensation shall be paid in) 2 temporal mapping for termination of employment.

(3). For gifts and gratuities payable in respect of an employee's anniversary in the company, it is a condition of tax-exempt authority in accordance with paragraph 1, that his appointment has passed in 25, 35 or a greater number of years divisible by 5.

(4). For gifts and gratuities granted in connection with a business anniversary, it is a condition of tax-exempt authority in accordance with paragraph 1, to 1) the company has passed for 25 years or for a number of years that are divisible by 25, and that amount shall be paid by the company) 2 the same anniversary bonus to all full-time employees and a proportion thereof to part-time employees.

§ 7 V. For recipients of distributions, which, after the Fund's or Association's election deducted at those times when the individual instalments falling due, without prejudice. Fund tax law § 4 (3) 2. item, postponed tax time for the Oscars equivalent.

§ 7 x. To the taxable income are not included grants made and used in accordance with the law on the promotion of private rental housing or law on assisted private housing.

(2). By statement of profit and loss on real estate, which include financial support after the law on the promotion of private rental housing or law on assisted private housing, the acquisition cost of a fixed amount shall be applied in accordance with the General rules were deducted from the grant.

§ 7 Y. The value of allowances and entitlements that are subject to the provisions of § § 40 A depreciation-40 C, and which are assigned free of charge, shall not be taken into account in determining the recipient's taxable income.

(2). A tenant who has signed tenancy agreement before 1 July. January 2006, may transfer the payment entitlements with a face value up to a maximum equal to the value of payment entitlements which the tenant has been granted free of charge by the initial allocation, to the lessor without tax consequences for the lessee and the lessor, if the transfer is free of charge, see. depreciation § 40 (C). for contracts concluded before 1 January 2002. January 2006, when the tenant (primary tenant) has leased property to another farmer (secondary tenant), see rules in 1. paragraph apply mutatis mutandis by way of transfer of payment entitlements from the secondary to the primary tenant rents.

§ 7 Z. In determining the taxable income shall not include amounts that the forsyningsselskaber sewer undertaking incorporates in its prices as a result of the fact that the company is obligated to reimburse a municipality a sum equivalent to the actuarially determined value of the civil liabilities, as earned prior to the company's acquisition of the operation of the sewerage supply, and to which the municipality has not accrued funds.

§ 7 Æ. 19) By statement of taxable income are not included remuneration or allowances with a view to taking care of sick children in a private household is paid by persons in the household for persons over 60 years of age. The following conditions must be fulfilled: 1) the total income of the person concerned by child care does not exceed a basic amount of EUR 1,650 DKK annually. The amount will be adjusted for personal tax law § 20.

2) Expenditure in connection with the child care deduction not from taxable income.

3) Børnepasseren participates in a scheme, which must be administered by the municipality or a voluntary social organisation. It must of association or articles of Association of the Fund, inter alia, indicate that the scheme is aimed at sick kids. The municipality in which the scheme operates, must have the scheme, including the usual statutory information, registered as a reservebedsteforældreordning.

§ 7 Ø. 20) in cases where the withholding persons after permission from the Customs and tax administration provides payment for withholding tax Act section 69 (A), account shall be taken of the travel allowances that were included in the calculation of the withholding of those responsible for payment, as well as the withholding of those responsible for payment after withholding section 69 (A) in determining the taxable income of the recipient of the expenses.

2. Payments under section 69 (A) withholding tax may not be deducted when calculating the taxable income of those responsible for the withholding.

(3). Recipients of allowances are tax-free pursuant to paragraph 1, may not be able to make the universal credit for the carriage, which has formed the basis for expenses, or for travel expenses, etc. pursuant to section 9 (A) (7) 1. PT. or 3. item that has been established with the relevant expenses.

§ 8. In determining the taxable income shall be deducted from expenditure in connection with the taxpayer's business is organized for travel, advertising and the like, with the aim of achieving sales of goods and services in question and later income year.

(2). The provisions of paragraph 1 shall not apply in cases where the taxable income is calculated as a percentage of a property according to the rules laid down in the law on Association of income taxation of limited liability companies, etc.

(3). In determining the taxable income deduction: a) ongoing commissions or premiums for loans, as the taxpayer occupy, or for ensuring his receivables, b) prizes and similar annuities for bail for the taxpayer's debt, and (c)), the Constitution of commissions, single premiums and similar one-time services for loans, insurance of receivables or bail, as mentioned under (a)) and (b)), provided that the annuity is less than 2 years.

(4). 21) in determining the taxable income shall be deducted from costs of representation, however, only with an amount equal to 25 per cent of the costs incurred.

§ 8A. 16) 22) 23) in determining the taxable income may be deducted from donations, as it is established that the entity has provided to associations, foundations, institutions, etc., if the funds are used in the general interest for shattering or otherwise non-profit purposes for the benefit of a larger circle of people. It is a precondition for deduction, the gift to the individual Association, Foundation, institution, etc. in that income year has been fixed at least 500 KR. Deduction can also be granted only for the amount by which the gifts, which will then be taken into account, exceeds DKK 500 per year, and it may not constitute more than a basic amount of EUR 7,900 DKK, which is regulated according to Spanish law § 20. Finally, the deduction shall be conditional upon presentation to the Association, etc. have reported the deposit to customs and tax administration, in accordance with the rules laid down by the tax Minister pursuant to tax kontrollovens § 8 Æ (3).

(2). 23) deduct under paragraph 1 shall be subject to the Association or the religious communities, etc. are approved here in the country or in another EU/EEA country, where it is native, for the calendar year in which the donation is given, see. (3). It must by statute, Charter or similar. indicate that the aim is common, IE. that money alone can be used to support a wider circle of persons who are in or have difficult economic conditions economic compulsion, or for a purpose, which, from a in the population generally prevailing opinion can be characterized as useful, and which comes a certain larger ring for good, or that there is talk about a religious community. It must accordingly be apparent that a liquidation proceeds or profits by resolution shall accrue to another charitable association, etc.

(3). 23) Customs and tax administration shall lay down detailed rules on the authorization of associations, etc., organisational conditions and submission of information on assets, revenue, contributors, funds have been used, etc., customs and tax administration shall publish each year a list of the organisations which fulfil the conditions for being able to receive tax deductible services. In order to be eligible to do so and be included on the list, an organization's application, etc. to that effect for the following calendar year and be received by the Customs and tax administration not later than 1 October.

(4). Gifts, there is the deduction under section 8 S, cannot be deducted in accordance with paragraphs 1 and 2.


section 8 (B). In determining the taxable income, expenditure, which is held to test and research activities related to the taxpayer's business, with the exception of expenditure on exploration for raw materials, see. paragraph 2, after the taxpayer's choice either fully deducted in the income year in which they are incurred, or depreciate in equal annual amounts over this and the following 4 income year. The same applies to expenditure on basic research held by an ongoing business. If costs as mentioned in 1. item is held before the taxpayer acquired, the costs can be deducted from first began in the income year in which the profession is commenced, or be written off as stated from that income year, except in the case of a limited liability or anpartsselskab. Customs and tax administration may authorise expenditure deductible or depreciated as stated prior to the commencement of the activity.

(2). In determining the taxable income may be deducted from the expenditure to prospect for raw materials in connection with the taxpayer's business. If the expenditure was incurred before the taxpayer acquired shall be charged the costs, however, began with equal annual amounts over 5 years as from the income year in which the industry was started. The same applies if the expenditure in the income year in which they are held, exceeds 30 per cent of the taxpayer's surplus by self-employment, calculated without any deduction and depreciation after this piece, but with the addition of interest expenses and foreign exchange losses and net of income and benefits, as well as rente‑ foreign exchange gain, which is included in the calculation of profits. Customs and tax administration may permit the charges referred to in 2. points deducted or depreciated before the commencement of the business activities in which the investigation is aimed. When the circumstances justify it, the Customs and tax administration also allow, that expenditure as indicated in 3. paragraph be deducted at once.

(3). Notwithstanding paragraphs 1 and 2, the expenditure for the purchase of machinery, equipment and similar operating funds, ships and real estate only deductible or depreciated in accordance with the law on tax write-offs, etc.

section 8 (C). In determining the taxable income may be deducted from distributions in accordance with the law on the winning play automaters article 25, paragraph 1 1. paragraph. The same applies to transfers in accordance with the law on the winning play automaters § 25 (1), (2). PT.

section 8 (D). In determining the taxable income is given there is no deduction for expenses for bribes referred to in section 144 of the criminal code to a person employed, appointed or elected to service or duties at the legislative, administrative and judicial bodies, regardless of whether it is for Denmark, the Faroe Islands or Greenland or a foreign State, including local authorities, or political subdivisions, or of an international organization , which is formed by States, Governments or other international organisations.

paragraph 8 (E). In determining the taxable income to farmers deduction under section 6, paragraph 1, point (a), in the statsskatteloven for the cost of salvage and storage, etc. of the straw is not restricted, taking into account that the straw is used for firing in the plant, which supplies the private housing with heat.

§ 8 F. 24) Repealed section 8 G. In determining the taxable income, companies which are taxable after Corporation Tax Act § 1 (1) (8). 1 ‑ 2 a, 2 d-2 (e), 2 (g) and 3 a‑ 6 and § 2, paragraph 1, point (a), and funds are taxable after stock tax law, deduct an amount equal to 25 per cent of the expenses incurred in connection with the taxpayer's participation in the Pan-European research project Eureka or in connection with the taxpayer's participation in EU research projects Esprit, Brite or Race. It is a condition for the additional deduction that the research project by the end of the tax year is approved as either the Eureka project of Technology Agency or as the Esprit project, the Brite project or Race-project of the European Commission. It is also a condition for the deduction that the expenditure was incurred within the budget, as the company prepares for the purpose of obtaining approval from the Technology Agency, respectively the EU.

(2). In determining the taxable income, companies which are taxable after Corporation Tax Act § 1 (1) (8). 1 ‑ 2 a, 2 d-2 (e), 2 (g) and 3 (a)-6, and § 2, paragraph 1, point (a), and funds are taxable after stock tax law, deduct an amount equal to 25 per cent of the expenses incurred in connection with the taxpayer's participation in the Pan-European research project Eureka, in programs under the Nordic Industrial Fund, in EU programmes under the framework programme for community activities in the field of research and technological development or in EU-Thermie programme. It is a condition for the additional deduction that the research project has been previously approved by the Minister for economic and business affairs or the one who is empowered to do so. It is furthermore a condition that the research project by the end of the tax year is approved either as Eureka-project of the Danish enterprise and construction authority, as a project of the Nordic Industrial Fund or as a community project by the European Commission. Finally, it is a condition of the deduction that the expenditure was incurred within the budget, as the company prepares for the purpose of obtaining approval of the business promotion agency, the Nordic Industrial Fund or the European Commission.

(3). Additional deduction in accordance with paragraphs 1 and 2 shall be without prejudice to the taxpayer's access to deductions for operating expenses and depreciation in accordance with tax legislation general rules.

(4). Additional deduction under paragraph 1 shall be granted only on the basis of expenditure incurred for projects approved before the end of 1989.

(5). Additional deduction under paragraph 2 shall be granted only on the basis of expenditure incurred for projects approved before the end of 1995.

(6). The Minister for economic and business affairs or the entitled thereto, may lay down detailed rules for the implementation of the prior authorisation referred to in paragraph 2 of the projects.

§ 8 H. In determining the taxable income, companies which are taxable after Corporation Tax Act § 1 (1) (8). 1 ‑ 2 a, 2 d-2 (e), 2 (g) and 3 a‑ 6 and § 2, paragraph 1, point (a) deduct the gifts that it is established that the company has granted to the general interest for shattering or otherwise non-profit associations, foundations, institutions, etc., which use their resources, including the received benefits for research. Associations, stiftelserne and the institutions must be resident in this country.

(2). 24) Deduction in accordance with paragraph 1 shall be subject to The independent research for the calendar year in which the gift is granted, has been approved by the relevant Association, Foundation, institution, etc. as eligible to receive gifts with the effect that the gift amount can be deducted in determining taxable income. The Council's decisions cannot be brought before another administrative authority.

§ 8 in. In determining the taxable income may be deducted from the cost of exploring new markets with a view to the establishment of a business or expansion of an existing business.

(2). Costs of study of new markets that are held prior to the establishment of a business can only be deducted pursuant to paragraph 1, if the survey was instrumental in the establishment of the economic activity.

(3). Expenses in accordance with paragraph 1 and paragraph 2 may, in accordance with the taxpayer's choice either fully deducted in the income year in which the expenditure was incurred, but no earlier than in the income year in which the establishment of the economic activity takes place, or be written off by equal annual amounts over this and the following 4 income year.

(4). Cost of representation can only be deducted in accordance with § 8, paragraph 4.

§ 8 j. in determining the taxable income may be deducted from costs of lawyer and accountant, who is held in connection with the establishment of a business or expansion of an existing business. The same applies to fees for Erhvervs‑ the Danish Commerce and companies Agency.

(2). Costs incurred before the establishment or expansion of economic activity, may not be deducted in the income year in which the establishment or expansion of the economic activity takes place.

(3). Expenditure which must be considered for addition to a purchase price or a deduction in a sales AMT for an asset, cannot be deducted pursuant to paragraph 1.

§ 8 K. In determining the taxable income, expenditure to be incurred for new planting of fred forest, deducted by up to 20 per cent annually. The cost does not exceed 25,000 DKK per year per property, however, the amount can be deducted in the income year in which the expense was incurred. If the property is sold, or the planted area is cleared after the fire, the expenditure not yet deducted after 1. point, deducted in the income year in which the sale or clearance is done. It is a condition of the deduction that the planted area imposed duty after forest fredskovs Act provisions, and to fredskovs the obligation is recorded in the cadastre and land register on the map. Cost of reforestation can be deducted immediately.


(2). In determining the taxable income, expenditure for planting of trees, which are intended for professional use as Christmas trees and greenery in the short term, as well as fruit trees and fruit bushes deducted by up to 20 per cent annually. The cost does not exceed 25,000 DKK per year per property, however, the amount can be deducted in the income year in which the expense was incurred. Cost of reforestation in the forest of trees, which are intended for professional use as Christmas trees or ornamental foliage, however, regardless of 1. paragraph be deducted immediately. If the property is sold, or the planted area is cleared, the expenditure not yet deducted after 1. point, deducted in the income year in which the sale or clearance is done.

(3). In determining the taxable income, expenditure incurred for the construction of shelterbelts and supplementary sheltering løvtræplantning, see. law on Windbreak and grants to læplantning, fully deductible from taxable income in the income year in which the expense was incurred. Grants for læplantning granted after law on hedges be included in the taxable income in the same year in which the expenditure by 1. section will be held.

(4). Acquisition summer and desist sums for trees, etc. covered by paragraphs 1 to 3 shall be converted into cash value.

(5). Paragraphs 1 to 4 shall apply mutatis mutandis to the costs of planting on rented or leased land. It does not apply to access to straksfradrag for expenditure not exceed 25,000 DKK per year per property, see. (1), (2). point, and (2), 2. paragraph, as well as access to deduct expenses that have not yet been deducted from the sale of the property, see. (1), (3). point, and (2), (4). paragraph Terminates a rental or leasing, tenant or lessee may deduct expenses that have not yet been deducted under paragraph 1 or paragraph 2, 1. point, in the year in which rental or leasing relationship is terminated.

(6). Expenses that are deducted in accordance with paragraphs 1 to 4 shall not be counted as acquisition cost in determining taxable profits or losses on disposal of real estate.

(7). Notwithstanding paragraph 1 ‑ 3 can the purchase of machines, equipment and similar operating funds and real estate only deductible or depreciated in accordance with the law on tax write-offs, etc.

§ 8 L. 14) in determining the taxable income may be deducted from amounts which, according to the law on friplejeboliger are paid into the National Building Fund as a result of rent revenue exceeds expenditure on buildings assessed in accordance with the rules of the law on friplejeboliger.

(2). In determining the taxable income shall be deducted from amounts which are paid into the National Building Fund in connection with the friplejeboliger or service areas associated with friplejeboliger is sold or taken in use for other purposes in accordance with Chapter 9 of the law on friplejeboliger.

§ 8 m. 16) For persons covered by section 7, paragraph 1, subparagraphs (c) and (e), and article 10 of the law on labour market contribution leaving labour contributed by the inventory of the taxpayer's income for the year in which the contribution relates. The same applies to persons covered by article 7, paragraph 1, point (a), of the same law, for which the employer is not liable for the withholding of wages, salaries, fees, etc., paid to the employee, except in cases where the person concerned is considered resident in a foreign State, in Greenland or on the Faroe Islands in accordance with the provisions of a tax treaty and acquires contributory income by employment performed abroad for a foreign employer.

(2). 16) 25) For persons subject to the withholding tax Act section 1, that after any tax treaty not resident in a foreign State, Greenland or the Faroe Islands, which are covered by the social security legislation in foreign countries, see. § 7 paragraph 3 or 4, of the law on labour market contribution, leaving compulsory foreign social contributions in determining the taxable income for the year in which the contribution relates. The persons concerned shall be granted also in determining the taxable income deduction at 4.25%, see. However, 3. paragraph, of remuneration, etc. as mentioned in section 8, paragraph 1, point (a), (b), (d), (e) and (g) and § 10 of the lov om social contributions after deduction of contributions and premiums for pension schemes, etc., within the scope of § 18 of pension taxation law. If the calculation results in the deduction is negative, the deduction to $ 0 for that income year. Deduction calculated according to 2. and (3). paragraph, together with any deduction under section 9 (J) shall not exceed an amount of us $ 7,400. The basic amount shall be adjusted in accordance with the Spanish law § 20.

(3). Paragraph 1 shall apply mutatis mutandis to retirement savings after § 17 b, paragraph 1, of the lov om arbejdsmarkedets tillægspension, see. lovbekendtgørelse nr. 5 of 4. January 2001, and section 17 (f), paragraph 1, of the same law, see. However, 2. and (3). point Calculated retirement savings, there shall be paid in accordance with paragraph 17 (c), (5), 2. section, and section 17 (d), paragraph 3, of the law on labour market Supplementary pension, see. lovbekendtgørelse nr. 5 of 4. January 2001, and pursuant to section 17, paragraph 2, of the same law, leaving not in determining taxable income. Where customs and tax administration pursuant to § 17 b, paragraph 3, of the law on labour market Supplementary pension, see. lovbekendtgørelse nr. 5 of 4. January 2001, or § 17 (f), paragraph 6, of the same law does not make the collection of residual amount or payment of the excess amount in connection with the amendment of the fiscal tax assessment notice for 1998 respectively 2001 and later years, leaving only the required amount in the financial statements, which formed the basis for tax credits on separate accounts in arbejdsmarkedets tillægspension.

(4). 23) persons who are subject to withholding tax Act § 2 (1) (8). 1 or 3, and as pursuant to the European communities regulations on social security for workers, the self-employed and their families moving within the European Community shall be subject to the foreign social security legislation, can deduct foreign mandatory social contributions in determining the taxable income for the year in which the contributions relate. It is a condition of the deductions that by virtue of the European communities regulations on social security is contracted to the foreign employer's contribution is the responsibility of the employee.

(5). 23) tax Minister may lay down rules on the collection and settlement of contributions under paragraph 4.

§ 8 N. (repealed) § 8 o. taxable cash assistance and introductory benefit, etc., that are repayable after chapter 12 of the Act on active social policy or Chapter 7 of the Integration Act, deducted in determining taxable income for the income year in which the amount is refunded.

§ 8 P. Natural persons who own wind turbines or wind turbine units, in determining the taxable income once and for all choose to include income from wind turbine operation in accordance with the rules laid down in paragraphs 2 and 3.

(2). Of the share of gross income from wind turbine operation in excess of DKK 3,000, 60 per cent of the taxable income.

(3). If the gross income by wind turbine operation shall be taken into account for the taxable income according to the rule in paragraph 2, there can be no deductions for costs associated with wind turbine operation, including depreciation.

(4). If the taxpayer elects to apply the rules laid down in paragraphs 2 and 3, shall be deemed to be wind turbines or wind turbine units of used only for private purposes.

(5). If the taxpayer elects to include income from wind turbine operation in accordance with tax legislation general rules rather than according to the rules laid down in paragraphs 2 and 3, shall be deemed to be wind turbines or wind turbine units of exclusively commercially used.

section 8 (Q). In determining the taxable income may be taxable persons, who operate as self-employed persons, corporations, which are taxable after Corporation Tax Act § 1 (1) (8). 1-2 (a) and 3 (a)-6, and paragraph 6, and article 2, paragraph 1, point (a), and funds are taxable after stock tax law, deduct an amount equal to 50 per cent of the tax deductible or depreciable expenses, incurred in connection with a co-financed research project between a business and a public research institution. There is only the right of deduction for amounts that the company according to a cooperation contract with the research organisation shall pay directly to this. For small and medium-sized companies there are in addition deduction for amounts equivalent to the wage costs, as the company is holding in connection with the specific co-financed research project. There is no right to deduct if the total amounts by 2. and (3). item is less than 0.5 million. DKK according to agreement. Deduction only applies to amounts by 2. and (3). point at a total of more than 5 million. USD within a year. Additional deduction may only be granted for the payment to the research organisation or the salaries expense incurred by the company, as specified in the agreement, which has been submitted to the Minister of science, technology and innovation or the Minister authorizes to approve the research project. In accordance with the same conditions there are deductions for part-financed graduate school activities.

(2). It is a condition for the additional deduction that the research project has been previously approved by the Minister of science, technology and innovation or the Minister authorizes it, within a framework, which are marketed at the annual Government appropriations laws. The Minister of science, technology and development shall lay down detailed rules for the approval and administration of the scheme, including what for the purposes of paragraph 1, small and medium-sized enterprises.


(3). 24) Additional deduction under paragraph 1 shall not affect access to the taxpayer's deduction of operating costs and depreciation in accordance with tax legislation general rules. There is no right to deduct if the company gets public subsidies, including subsidies from the EUROPEAN UNION, for the research project. Also not be granted extra deduction of expenditure in respect of which there is given extra deduction under section 8 G, paragraph 1 or 2.

§ 8 R. In determining the taxable income for the income year in which the property is placed in service, in accordance with that obtained authorisation in accordance with the building regulations, taxable after Corporation Tax Act may deduct an amount equal to the acquisition cost, calculated according to § 1 (f) of the Act on promotion of private rental housing as amended by § 1 of lov nr. 903 of 17. November 2003 for recently built property intended exclusively for rental as year-round habitation, when the conditions set out in (i); 1-5 are fulfilled: 1) the taxpayer must have been promised shares in the investment framework laid down for 2003 at 1.0 billion. DKK, see. § 1 of the law on the promotion of private rental housing as amended by law No. 1090 by 17. December 2002 or article 1 (c) of the Act on promotion of private rental housing as amended by § 1 of lov nr. 903 of 17. November 2003, and ensure that the building will be constructed in accordance with the undertaking, and that it remains within the allocated share of frame.

2) the real estate is to be built on the plot of land, which is evidenced by the undertaking.

3) the taxpayer must have obtained planning permission for construction not later than 9 months after the date of receipt of the commitment to share in the investment framework.

4) real property shall be by first putting into service after that obtained authorisation in accordance with the building regulations, contain at least the number of residential apartments, which is evidenced by the undertaking.

5) authorisation for the construction must be available no later than 4 years after the flurry permission.

(2). 26) paragraph 1 shall not apply to public limited-liability companies subject to Corporation Tax Act § 3A.

(3). By statement of profit and loss on real estate for taxpayers who have received deduction under paragraph 1, the acquisition cost of a fixed amount shall be applied in accordance with the General rules were deducted from the acquisition cost in accordance with paragraph 1 multiplied by the rate after Corporation Tax Act section 17 (1), applies to the income year in which the deduction is made.

§ 8 S. In determining the taxable income may be taxable persons and estates, which drives economic activity, companies which are taxable after Corporation Tax Act section 1 or section 2, and funds are taxable after stock tax law § 1, deduct gifts in the form of money amounts that the taxpayer has contributed to institutions of culture, who in the previous calendar year has received direct operating subsidies from the State or municipality. If the receiving institution is newly established, can this at similar conditions receive gifts, if there is a written commitment to operating grants from the State or municipality.

(2). In determining the taxable income may be taxable persons, estates, corporations and foundations to deduct the market value of the gifts in the form of works of art and culture and natural history objects, which it has granted to cultural institutions in the preceding calendar year received direct operating subsidies from the State or municipality. Gavens commercial value shall be determined by one of the Ministry of culture appointed valuer. Discretionary's fee is paid by the institution receiving the gift culture. If the gift giver himself produces or dealer of art or culture and natural history objects, however, can only be deducted from the costs that have been incurred to produce or acquire the object. In case of doubt as to whether the subject-matter can be classified as a work of art, customs and tax administration shall request an assessment of the subject from Akademiraadet. In case of doubt as to whether the subject-matter can be classified as a cultural and natural history subject, collect customs and tax administration, an assessment of the subject through the heritage agency of Denmark. If the receiving institution is newly established, can this at similar conditions receive gifts, if there is a written commitment to operating grants from the State or municipality.

(3). It is a condition of deduction in accordance with paragraphs 1 and 2, to 1) the gift to culture institution is not connected with any kind of compensation for or reimbursement be granted from gift giving, 2) the gift is given to cultural institution's cultural activities, 3) culture institution wishes to receive the gift, and to 4) culture institution shall report the value of the gift for tax kontrollovens § 7 K.

(4). It is a condition of deduction in accordance with paragraphs 1 and 2, to the gift to the individual cultural institution in that income year has a value of at least 500 DKK, however, only be granted credit for the amount by which the total gifts in accordance with paragraphs 1 and 2 in excess of 500 DKK per year.

(5). The right to deduct cannot be used by the taxpayer, at the time of the grant of the gift is related to members of the management or Supervisory Board of the cultural institution, or by the same persons or companies related to these exercises a dominant influence over regulation. equation section 2, paragraph 2. As related shall be deemed spouse, parents and grandparents, as well as children and grandchildren and their spouses or estates after these people. Place baby's-and equated with natural adoptive parentage.

(6). Taxpayers can, instead of deductions under this provision may choose to deduct a gift in accordance with the provisions of section 8 (A).

(7). If the taxpayer after another provision of the tax law get or have gotten deductions for all or part of the value of the gift or the costs that have been incurred to produce or acquire the artwork or the culture and natural history subject reduces the deduction in accordance with paragraphs 1 and 2 accordingly.

§ 9. 27) in determining the taxable income of employees deducted from expenditure in connection with the performance of the gainful work in so far as the total deductible expenses exceeds a basic amount of EUR 3,000 DKK 3,000 DKK on the basic amount will be adjusted for personal tax law § 20. Travel expenses covered by section 9 B or State Tax Act section 6 (a), may not, however, be deducted on income statement, see. However, section 9 (B) (4).

(2). 27) the limitation of the deduction provided for in paragraph 1 shall not include expenses incurred by employees may deduct under section 9 (B) (4), section 9 (C), section 9 (D), section 13 and section 16, paragraph 12, of this Act or section 49, paragraph 1, section 49 (A), paragraph 1, and section 49 (B), paragraph 1, of the law on the taxation of pensions, etc., expenses that are deductible in accordance with paragraph 1, section 9 (B) (4) and § § 9 C and 9 D, in connection with the performance of gainful work abroad may not be deducted in determining taxable income for employees, in so far as the said expenses exceed the foreign earned income to be included in the income statement.

(3). In determining the taxable income shall be deducted from costs of representation, however, only with an amount equal to 25 per cent of the costs incurred.

(4). Expenditure under section 9 (A), paragraph (7) of the basic regulation. section 9 (A), paragraph 2, or the national tax board manual can be deducted without documentation to amount, may be included in the calculation of the total cost in accordance with paragraph 1 with the tax Council or in article 9 A, paragraph 2, provided for rates.

(5). Remuneration paid by the employer for expenses incurred by the employee would incur as a result of the work, be taken into account in the income statement. However, this does not apply to the reimbursement of travel expenses, etc., within the scope of § 9 A or section 31, paragraph 4, and travel expenses covered by section 9 (B), or section 31, paragraph 5. Reimbursement shall, however, be taken into account in the income statement, if the leaving of a prior agreed gross salary. Tax Minister may lay down detailed rules on the control and administration of compensation rules. 3. and 4. paragraph shall apply mutatis mutandis to compensation referred to in article 6. 2. paragraph, there shall be paid to the members of labourers for boards, committees, or commissions, councils, and the like.

(6). Allowances for the hotel accommodation and transport provided to the lay magistrates, witnesses and persons who after convening has delivered a explanation to the police in accordance with section 3 of Decree No. 712 by 17. November 1987, shall not be included in the income statement.

(7). Compensation granted for expenses for Board and lodging in connection with the brokered 24-stay within the scope of section 142, paragraph 1 and 2, of the law on social services, are not included in the income statement. This applies, however, only the portion of the allowance not exceeding rates established under section 142, paragraph 8, of the law on social services. Expenditure that is reimbursed after 1. paragraph, cannot be deducted on the income statement. Rules in 1. ‑ 3. paragraph shall not apply where the mediated 24-hour stay is exercised as self-employment.

§ 9 a. Allowances to cover travelling expenses caused to the employee because the employee due to the distance between the place of residence and a temporary place of work do not have the opportunity to spend the night at his usual place of residence, shall not be included in income statement provided that the compensation does not exceed the rates provided for in paragraph 2.

(2). The following rates may be used to cover the costs of lodging, diet and småfornødenheder instead of the actual amount of the bonus:


1) travel with overnight stay in Denmark or abroad a basic amount of 320 DKK per day to diet and småfornødenheder. The national tax board as from 1 May. the rate increase after 1 January 2001. paragraph. with a basic amount of EUR 100 DKK per day by accommodation in countries where the cost of living is significantly higher than in Denmark.

2) For tourist drivers with accommodation abroad 150 USD per day.

3) For tourist drivers with accommodation in Denmark DKK 75 per day.

4) when travelling with accommodation in Denmark or abroad a basic amount of EUR 137 € per day for lodging, unless the staff member in his duties involved in the transport of goods or persons serving aboard ships (including fishing vessels), working on aircraft, vessels and installations used in connection with the exploration and exploitation of natural occurrences. Depreciation cannot be made in taxable income on operating funds, etc., used in connection with the accommodation, when receiving compensation with the rate for lodging.

(3). The rates referred to in paragraph 2, no. 1-3 shall be paid per day, and can then be paid 1/24 of the rates per started hour. If you received free diet, reduced rate in accordance with paragraph 2, nr. 1, respectively, 15, 30 and 30 per cent for breakfast, lunch and dinner. Notwithstanding the reduction in the previous sentence, however, the employer can always to cover expenditure småfornødenheder payment of an amount of up to 25 per cent of the rate referred to in paragraph 2, no. 1, calculated on the total travel. The basic amount referred to in paragraph 2 shall be adjusted annually equal to the percentage by which the number following the Spanish regulatory section 20 is amended in relation to the adjustment the figure for 1997. The percentage is calculated to one decimal place. It thus regulated amounts rounded up to the nearest penny amount.

(4). If the employee, the employer shall bear the expenses covered by paragraph 1 after Bill, can the employer towards the costs of småfornødenheder pay a tax-free amount of up to 25 per cent of the rate referred to in paragraph 2, no. 1, calculated on the total travel.

(5). Paragraphs 1 to 4 shall apply only when the voyage lasts for a minimum of 24 hours. A place of work, see. (1) for the purposes of the application of standard rates referred to in paragraph 2, no. 1-3, and paragraph 4 most considered temporary in the first 12 months. 2. paragraph shall not apply where the workplace in line with the work execution or completion is moved over a distance of at least 8 km. a new 12-month period begins when a workplace change. A workplace change is deemed made, 1) when changing to a new site at least 8 km along the normal route from the former site, 2) when changing to another project or 3) work at the employer's switch.

(6). When returning to a place of work was not upåregnelig, it is a condition of the workplace change that which has elapsed since the question 20 working days, lately has been at work.

(7). Travel expenses, see. (1) can be deducted on the income statement, either with standard rates referred to in paragraphs 2 and 3, or with the actual costs. The actual cost of diet should not be reduced by the value of a saved home consumption. If the employee, the employer shall bear the expenses covered by paragraph 1 after Bill, can the employee by income statement deduct expenses to småfornødenheder with standard rate referred to in paragraph 4. Expenditure by 1. and (3). paragraph may not, however, be deducted to the extent that they are substantiated in accordance with paragraphs 1 to 4. Depreciation cannot be made in taxable income on operating funds, etc., used in connection with the accommodation, when deductions with the rate for lodging.

(8). Self-employed, which due to the distance between the place of residence and a temporary place of work do not have the opportunity to stay overnight at their place of habitual residence can choose to make deductions in paragraphs 2 and 3 the rates fixed instead of actual expenditure.

(9). The rules laid down in paragraphs 1 to 6 shall apply mutatis mutandis to travel allowances paid to members of boards, committees, or assistants for commissions, councils, and the like. The provision in paragraph 7 shall apply mutatis mutandis for the paid members or assistants for boards, committees, commissions, councils, and the like.

Paragraph 10. Paragraph 7 shall apply mutatis mutandis to the beneficiaries of the grant funding for research, which is A-income. It is a condition that the taxpayer because of the distance between the place of residence and the place where the person temporarily performing a research project, do not have the opportunity to spend the night at his usual place of residence. There can only be made deductions to the extent the deductible expenses exceed the base amount in section 9, paragraph 1. § 9, paragraph 4, shall apply mutatis mutandis.

Paragraph 11. Persons who receive benefits under section 7, nr. 15, or section 31, paragraph 4, is not covered by paragraphs 1-9. Persons who carry out military service, as well as voluntary personnel in the period fixed for the duration, cannot make deductions with default rates. The rules laid down in paragraphs 1 to 8 shall not apply to persons who for a year have chosen deduction under section 9 G by fishing trips in that income year.

section 9 (B). The following expenditure for the transport to and from a workplace can be deducted when calculating the taxable income: a) 27) Transport between the usual place of residence and place of work for up to 60 working days within the preceding 12 months, (b)) transport between jobs and c) transport services within the same site.

(2). When elapsed 60 consecutive working days, since the question lately has been in a workplace as referred to in paragraph 1, subparagraphs (a), where a new 60 ‑dages‑periode.

(3). 27) Has the taxpayer a driving pattern that involves carriage for so many different jobs that they are not likely to run between the usual place of residence and place of work in more than 60 working days within the preceding 12 months, shall be deemed to be the carriage of commercial regulation. (1). Customs and tax administration may, however, give the taxpayer in writing instructed with prospective effect for up to 12 months by driving company to demonstrate that in the case of commercial transport as referred to in paragraph 1.

(4). Universal allowance shall not be taken into account in the income statement provided that remuneration does not exceed rates established by the tax board. Shall be paid by the employer are not partially or totally tax-free allowance, deduction of transport shall be carried out according to § 9 c. Regardless 2. employees can deduct travel expenses item as referred to in paragraph 1, if the customer shall bear the costs of transport, outreach activities relating to multiple employers at once. Deductions after 3. paragraph shall be subject to any transport payments after 1. point taken into account in the income statement.

(5). 27) the rules in paragraphs 1 to 4 shall apply mutatis mutandis to transport allowances paid to members of boards, committees, or assistants for commissions, councils, and the like.

§ 9 (C). In determining the taxable income can deduct for the carriage back and forth between the usual place of residence and place of work shall be carried out by an amount which is calculated on the basis of the normal route while driving after a mileage rate set by the national tax board. In determining this rate be the cost of transport by car.

(2). Deductions may, however, be made only for the part of transport per working day, in excess of 24 kilometres.


(3). 28) constitute transport per working day up to and including 100 kilometres, with the mileage rate deduction is calculated, the tax Board shall determine. For carriage in addition calculated the deduction of 50 per cent of the prescribed mileage tariff regulation. However, 3. PT. For the years 2007-2013 calculated income deduction for transport over 100 kilometers with the kilometre tariff, Tax, the Council shall decide, in accordance with article 3. 1. paragraph, when the taxpayer's usual place of residence is located in one of the municipalities of the island of Bornholm, Brønderslev-Dronninglund, Frederikshavn, Faaborg-Midtfyn, Guldborgsund, Hjørring, Langeland, Lolland, Læsø, Morsø, norddjurs, Samsø, Svendborg, Barrels, vesthimmerland and Ærø. Has the taxpayer before the end of the income year 2013 achieved deductible after 3. point, the taxpayer can apply the rule in 7 years from the date on which the right to do so for the first time is achieved, the meaning. However, 6. and 7. paragraph, in so far as the taxpayer still has his habitual residence in one of the municipalities mentioned in 3. point, and the General conditions in order to make elevated universal deductions are fulfilled. Taxpayers who by the end of the income year 2006 after the tax assessment Act section 9 C (3), 3. paragraphs, see. lovbekendtgørelse nr. 887 of 20. September 2005, has obtained the right to increased deductions for transport over 100 kilometres, it retains the right to deduction in the 5 years from the date on which the right to do so for the first time is achieved, if the taxpayer still has his habitual residence in one of the most until 31 December 2005. December 2006 existing municipalities Arden, Fjends, Holsted, Labrador, Nørager, Sallingsund, Spøttrup, sejlflod, Thornton Heath or Horsham and the General conditions in order to make universal deductions are fulfilled. For taxpayers covered by 5. point, and who, in the course of the period 2007-2013 will achieve the right to deduction after 3. point, the 7 years are counted from 1. January 2007, see. However, 7. paragraphs Met the taxpayer 1. January 2007, neither the conditions to carry out increased universal deduction after 3. or 5. point, is the 7 year after 4. item from the time after the 1. January 2007, in which the taxpayer acquires the right to make the first time elevated universal deduction after 3. or 5. PT.

(4). 16) 29) taxpayers with an income not exceeding 136,100 USD, from the income year 2002 further deduct 25% of the transport deduction as determined according to paragraphs 1 to 3 and 9, up to a maximum of 6,000 USD taxpayer with an income in excess of $ 136,100., as from the income year 2002 further deduct 25% of the transport deduction as determined according to paragraphs 1 to 3 and 9 up to a maximum of 6,000 USD rate and maximum amount of DKK 6,000 after 2. paragraph shall be reduced by 0.5 percentage points respectively and 2.0% per 1,000 euros which income exceeds DKK Income after 136,100 1.-3. point is calculated in accordance with the law on labour market contribution, section 8, paragraph 1, point (a), (b), (d) and (e), and article 10, as well as benefits paid by an unemployment fund in accordance with the law on unemployment insurance, etc., per diem allowances for 1. and 2. ledighedsdag paid by employers pursuant to section 84 of the Act on unemployment insurance, etc., in accordance with the law on sickness benefit sickness benefit and maternity benefit for maternity law apart from per diems, which replaces the B-income or be granted as voluntary insurance pursuant to section 45 of the law on sickness benefits. The amount of income on personal tax 136,100 KR. is regulated according to § 20.

(5). Tax Minister may lay down detailed rules concerning the administration of paragraph 1 ‑ 3, including rules on the operation of the normal itinerary in accordance with paragraph 1 shall be determined. Where exceptional account of the taxpayer, the Minister may also lay down rules according to which the provisions of paragraphs 1 to 3.

(6). Received full or partial tax-free universal allowance pursuant to section 9, paragraph 5, there can be no deductions for the carriage of passengers, which has formed the basis for the remuneration.

(7). The taxpayer has access to one of the employer paid for carriage of passengers by public or private means of transportation, and have the taxpayer made a deduction for the carriage in accordance with paragraphs 1 to 4, shall be taxable in the income statement include value of free carriage similar to the deduction under paragraph 1-3 for the portion of the line, where there is access to free services. 1. paragraph shall also apply when the employer paid carriage arrives as part of an agreement on the provision of personal work, incidentally, as well as for taxpayers who are selected for a member of or an Assistant for boards, committees, commissions, councils, boards or other collective bodies, including local councils and regional councils. 1. paragraph shall also apply to members of a Labor Union, unemployment fund or pension fund as well as for persons receiving mobility allowance from the State in the job centre.

(8). Members of Parliament, Ministers and Danish members of the European Parliament may not deduct under paragraph 1-4 for transport in connection with the Folketing's duties. The same applies if the above applies a tax exemption card or frirejse to public transport in connection with any other duties or other work.

(9). The taxpayer may, by statement of deductions for the carriage back and forth between the usual place of residence and place of work against documentation make deductions for expenses incurred for the use of the great belt fixed link and Oresund Bridge. The deduction for the use of the great belt fixed link can be made with 90 DKK PR. passage for use by car or motorbike, and with 15 € per passage for users of public transport. The deduction for the use of the Öresund link can be made with 50 DKK per passage by the use of car or motorcycle and with 8 € per passage for users of public transport. By carpooling by car or motorcycle can deduct after 1. paragraph alone is carried out by the of the which were license free, which has incurred the cost of a/s great belt or Öresund bridge Consortium for the use of the connection. Receive the relevant expense reimbursement for the cost of passage from medkørende, the Member of staff concerned is not liable to tax, and the medkørende has not a right to deduct for compensation.

§ 9 d. Proves the taxpayer that he or she as a result of permanent disabilities or chronic disease have special expenses for the transport between home and the workplace, the rules in section 9 (C) shall not apply. The taxpayer may instead deduct normal transport cost to the extent that it exceeds $ 400., as well as the share of the actual transport expense in excess of normal transport cost in the particular case. Normal transport cost is calculated, where public transport can be used, as the cost of the cheapest public transport means and otherwise, as the cost of use of private transport means after kilometers of tariffs set by the national tax board.

section 9 (E). In determining the taxable income can export employees regardless of section 9 A, paragraph 7, 4. item, deduct for additional costs in connection with travel and stay abroad without documentation for the costs. It is a condition that the person in question in the income year either has had uninterrupted stay abroad for 2 months, or that the stays abroad during the income year in total have covered at least 100 days.

(2). After this provision shall be considered as export employees employees of a Danish employer performs work abroad with the aim of achieving the sale abroad of the employer's goods and services or to comply with such agreements. The provision does not cover employees who are responsible for the transport of goods, etc., or is a member of a company's management or Board of directors except for employee-elected representatives.

(3). The deduction is calculated on the basis of earned income for foreign work in accordance with the instructions provided for the Council of tax deductions for additional costs at paid work abroad.

(4). 5) the taxpayer shall, before the tax return deadline to submit a statement from your employer about the nature of the foreign work, the training duration and whether the income earned during the stays abroad.

§ 9 F. 30) individuals who are taxable after withholding tax Act § 2 (1) (8). 1, and which satisfy one of the conditions laid down in paragraph 2, may deduct a basic amount of EUR 23,200 DKK in determining taxable income. Employment income includes a shorter period than 1 year, the deduction is 1/12 of 23,200 DKK for each month, if the beginning of the tax liability are available. The deduction shall be granted only in income after withholding tax Act § 2 (1) (8). 1, and shall not exceed such income.

(2). The deduction referred to in paragraph 1 shall be given to: 1) A person who is married and has the same residence as the spouse at the end of the tax year. It is a condition that the spouse is not for this year have achieved tax reduction through personal deduction for personal tax law § 10.

2) A person who has been married to a person who died in the tax year. It is a condition that the spouses had the same residence after death. Deduction in accordance with paragraph 1 shall be granted by 1/12 of 22,900 DKK for each month up to and including the month in which the spouse has died, without prejudice. However, (1), (2). PT.

(3). Paragraphs 1 and 2 shall not apply to persons who apply for a residence permit in accordance with section 7 of the Act on foreigners.

(4). The basic amounts referred to in paragraph 1 and paragraph 2, no. 2, is regulated according to Spanish law § 20.


§ 9 g. persons by the end of the year income is, or who, in the course of the tax year has been registered as professional fishermen after the fisheries law, in determining the taxable income to deduct £ 190. PR. maritime day by fishing trips of at least 12 hours. The deduction is selected for the whole income year and may not exceed 41,800 DKK annually.

(2). If the deduction shall be made in accordance with paragraph 1, the expenditure in respect of acquisition of income as a registered commercial fishing is not deductible under section § 9 A‑ 9 d. granted nor deduction under section 13 or under section 49, paragraph 1, of the law on the taxation of pensions, etc., if the membership of the Trade Union, etc. or the unemployment insurance fund in connection with employment as a commercial fisherman. For employees, fishermen will enter the deduction also instead of deduction under section 9, paragraph 1. Self-employed fishermen cannot deduct operating expenses, which can be equated with employees ' expenses in accordance with section 9, paragraph 1.

§ 9 (H). In determining the taxable income can childminders, who performs private daycare centers governed by chapter 13 of the law on social service or municipal disseminated day care covered by Chapter 7 of the law on social service, rather than deduct actual expenses associated with day care make a standard deduction, see. paragraphs 2 and 3. Standard deduction can be made regardless of the monetary limitation in section 9, paragraph 1.

(2). Standard deduction is calculated with the percentage specified in paragraph 3 of the taxable part of the remuneration received for day care. By coherent sickness periods of more than 3 months in an income year is calculated only the standard deduction of remuneration received in the first 90 days of the sickness period.

(3). For tax year 1998 and up to and including the year 2001 represents the percentage income 40. For the tax year 2002 represents the percentage of 42. For tax year 2003 represents the percentage of 44. For the income year 2004 and the following year the percentage make up 46.

§ 9 j. 16) 25) in determining the taxable income can wage earners and others. and self-employed subject to the obligation to contribute under section 7 (1) and (2) of the law on labour market contributions deduct 4.25%, see. However, paragraph 2, of the contribution base after § 8, paragraph l (a), (b), (d), (e) and (g) and section 10 of the same law with deduction of contributions and premiums for pension schemes, etc., within the scope of § 18 of pension taxation law. 1. paragraph shall not apply to the debtor, which is considered resident in a foreign State, in Greenland or on the Faroe Islands in accordance with the provisions of a tax treaty, and which acquires contributory income by employment performed abroad for a foreign employer. If the calculation results in the deduction is negative, the deduction to $ 0 for that income year.

(2). 25) Deduction calculated pursuant to paragraph 1 may not exceed a basic amount of EUR 7,400 DKK basic amount shall be adjusted in accordance with Spanish law § 20.

§ 10. Contribution, as on the occasion of divorce or legal separation shall be provided by one of the spouses to maintenance of the other spouse, can be deducted from the contribution payer's taxable income. Contribution, as on the occasion of divorce or legal separation shall be provided by one of the spouses to maintenance of children who are not staying at the provider, may be deducted from the contribution payer's taxable income according to the rules laid down in paragraph 2. Contributions to the maintenance of the other spouse shall be taken into account for this spouse's taxable income. Contributions to the subsistence of a child shall be taken into account for the child's taxable income for the part of the contributions which exceed it by the Minister of Social Affairs provided for normal contributions. Special contribution to the child's baptism and contribution on the occasion of that child reaches the age of his confirmation, shall, however, be excluded for the child's taxable income, to the extent that the contributions do not exceed for baptism 1 time the monthly normal contribution amount and for contribution on the occasion of that child reaches the age of his confirmation, 3 times the normal monthly contribution amount.

(2). Deductibility of contributions to the maintenance of children is subject to the condition that the contributor has dependants the public for the child. Contributions for the period after the child turned 18. years can not be deducted. Contributions for the time being until the child turned 18. year can be deducted to the extent that they exceed an amount equal to the allowance provided for in article 4, paragraph 5, of the Act on child allowances and advance payment of child support. Pays a contribution due to the public an amount to cover the advance paid child support, shall be deemed to be the amount mainly to relate to the first advance paid child support. To the extent the amount hereby shall be deemed to relate to the periods covered by the debtor's income year 2000 and later income year, finds 3. paragraph apply mutatis mutandis.

(3). The provisions of paragraph 1 shall also apply to a maintenance allowance from one spouse to the other spouse and for children who do not reside with the contributor when the spouses because of separation is in fact employed independently of State tax and contribution is laid down or approved by the public.

(4). The provisions of paragraph 1 shall, in the case of contributions on the occasion of the capture, apply only to contributions, the amount of which is fixed or changed after the entry into force of law No. 517 of 19. December 1942. With regard to the contribution on the occasion of divorce, the provisions apply only to contributions provided for or changed after the entry into force of law No. 538 of 22. December 1941.

§ 11. Contribution to subsistence of children outside of marriage can be deducted from taxable income contributor, according to the rules laid down in paragraph 2. The contributions shall be taken into account for the child's taxable income for the part of the contributions which exceed it by the Minister of Social Affairs provided for normal contributions. Special contribution to the child's baptism and contribution on the occasion of that child reaches the age of his confirmation, shall, however, be excluded for the child's taxable income, to the extent that the contributions do not exceed for baptism 1 time the monthly normal contribution amount and for contribution on the occasion of the confirmation age, 3 times the normal monthly contribution grundbeløb.

(2). The right to deduct under paragraph 1 1. item is subject to the condition that there shall be the responsibility of the taxpayer breadwinner or contributory to the public with respect to that child, and that child is not residing with the taxpayer. Contributions for the period after the child turned 18. years can not be deducted. Contributions for the time being until the child turned 18. year can be deducted to the extent that they exceed an amount equal to the allowance provided for in article 4, paragraph 5, of the Act on child allowances and advance payment of child support. Pays a contribution due to the public an amount to cover the advance paid child support, shall be deemed to be the amount mainly to relate to the first advance paid child support. To the extent the amount hereby shall be deemed to relate to the periods covered by the taxpayer's income year 2000 and later income year, finds 3. paragraph apply mutatis mutandis.

§ 12. 23) costs of annuities, as the taxpayer has unilaterally committed itself to untangle, can be deducted when calculating the taxable income according to the rules laid down in paragraphs 2 to 7.

(2). 23) the cost of unilateral commitments as referred to in paragraph 1 can be deducted, if the service is the property of associations, foundations, institutions, etc., or religious communities as approved in accordance with paragraph 3. Deduction shall be granted only for annual services that does not exceed 15% of the provider's personal income plus positive income from capital. For companies and other taxable institutions granted deductions only for annual services that does not exceed 15% of the provider's taxable income. Annual services that does not exceed 15,000 DKK., may, however, be deducted in full irrespective of the limitation in 2. and (3). point deduction is conditional on the Association, etc. have reported the deposit to customs and tax administration, in accordance with the rules laid down by the tax Minister pursuant to tax kontrollovens § 8 Æ (3).

(3). 23) the right to deduct under paragraph 2 shall be subject to the Association or the religious communities, etc. are approved here in the country or in another EU/EEA country where it is located. It must by statute, Charter or similar. indicate that the aim is general interest for shattering or non-profit, without prejudice. section 8 (A), paragraph 2. It must accordingly be apparent that a liquidation proceeds or profits by resolution shall accrue to another charitable association, etc., in addition, the funds may be used only for humanitarian purposes, for research, for the protection of the natural environment, or to a religious community.

(4). 23) Customs and tax administration shall lay down detailed rules on the authorization of associations, etc., organisational conditions and submission of information on assets, revenue, contributors, funds have been used, etc., customs and tax administration shall publish each year a list of the organisations which fulfil the conditions for being able to receive tax deductible services. In order to be eligible to do so and be included on the list, an organization's application, etc. to that effect for the following calendar year and be received by the Customs and tax administration by 1. October.

(5). Cost of services as referred to in paragraph 1 may be deducted if the allowance shall be provided in the form of full or partial free lodging for the recipient. The restriction of the right to deduct in paragraph 2 shall not apply to such services.


(6). 23) The services referred to in paragraph 5 may not be deducted to the extent that the provider as a gift or inheritance advances have committed to unravel them to descendants or their spouses. Stepchildren and foster children are equated with descendants. The provisions of 1. and 2. paragraph do not entail any restriction of the right to deduct in §§ 10 and 11 referred to alimony.

(7). 23) Notwithstanding the restriction in paragraph 6 may be granted credit for services as referred to in paragraph 5, if the service is the property of the taxpayer's grandchild. Deduction granted in addition to benefits that accrue to a grandson of the with the taxpayer cohabiting spouse. The costs of such services can be deducted by a total of more than 3,000 DKK annually per grandchild. The right to deduct is subject to one of the child the child's parents are deceased before the income year. Deduction granted shall not apply to benefits payable after the end of the calendar year in which the grandson takes up 18 years.

(8). Cost of annuities, as the taxpayer, according to a bilateral agreement concluded before 1 January 2002. July 1999 has undertaken to unrar, can be deducted in determining taxable income. The costs of such services cannot, however, be deducted when the provider is obliged to untangle them to self-governing institutions, foundations, funds, etc., which are founded by the taxpayer. The same applies if the institution, etc., is founded by the taxpayer's spouse, their parents or descendants, or if these persons have an influence, which is likely to affect the institution, etc. shall take decisions. Stepchildren and foster children are equated with descendants.

§ 12 A. 31) in cases where a housing, which would be subject to property value Tax Act, provided the owner even took homes, made available to the owner or his or her spouse's parents, place parents or grandparents, be paid tax corresponding to what was supposed to be paid in property value if the owner even inhabited dwelling. The taxable income is taken into account only that part of any rent payments that exceed 250 per cent of property value cat. It is a condition that the accommodation made available, are related to housing, as the taxpayer or his/her spouse inhabit. It is furthermore a condition that one of the parents, place parents or grandparents are schooling, early retirement pension beneficiary, fleksydelsesmodtager or have reached the old-age pension age, see. section 1 a of the law on social pensions.

(2). The taxpayer's common-law partner over the last two years before friboligen made available, shall be treated as a spouse.

§ 12 b. Constitute a continuous performance remuneration in whole or in part in a bilateral agreement on the transfer of one or more assets, the rules laid down in paragraphs 2 to 11, provided agreement is reached the 1. July 1999 or later. In the case of a continuous performance, when there is uncertainty whether either duration or size, annual service when the service runs out of agreement this year. Taxation of the continuous performance is regulated by other legislation, it is, however, the provisions laid down therein, shall apply.

(2). 5) the parties must be for use by the materiality of the taxable income make a capitalization of the continuous performance. Capitalisation shall be carried out in connection with the conclusion of the bilateral agreement. The capitalization is carried out by the parties subject to the Customs and tax administration credentials. It must also be apparent from the parties ' agreement, which assets are related with a continuous performance. The Parties shall, no later than simultaneously with the expiry of the deadline for the tax return for the income year in which the contract is concluded, submit notification to customs and tax administration of the concluded agreement, including awareness of capitalisation and the after 4. point, made the distribution.

(3). The parties who have entered into an agreement about the continuous performance, must each keep a balance, where the capitalised value of the agreement this year, as measured in accordance with paragraph 2, shall be used as the input value. For each income year reduced the balance with the in that income year paid, equating nominal value. It therefore endorsed the balance continued to the following year. Balance carried forward to and with the income year in which the continuous performance finally ceases, or in which the balance will be negative. The Parties shall, not later than at the same time with the expiry of the deadline for the submission of a tax return for each income year inform the balance to the Customs and tax administration.

(4). As long as the balance is positive, the paid services are not taxed at the receiver. In the income year in which the balance will be negative, the recipient must take into account the negative amount to the taxable income for that income year. In subsequent income year be included in that income year paid services to the taxable income. If the continuous performance finally ends in balance will be zero or negative, an amount equal to the balance is deducted in determining the recipient's taxable income in the income year in which the continuous performance has ceased. However, there may not be any deduction for the portion of the balance, which corresponds to an amount that is provided as remuneration for an asset, where the profit by it in accordance with paragraph 1 made the transfer of such an asset is not liable to tax, or for an amount equal to the basis for a non paid grace amount after depreciation § 40, paragraph 7.

(5). As long as the balance is positive, the provider cannot make deductions for the paid services. In the income year in which the balance will be negative, can the provider deduct the negative amount from taxable income. In subsequent income year can they in that income year paid services is deducted from taxable income. If the continuous performance finally ends in balance will be zero or negative, an amount equal to the balance shall be taken into account in determining provider's taxable income in the income year in which the continuous performance has ceased. However, the amount must not be included in so far as it corresponds to an amount that is provided as remuneration for an asset, if acquisition provider cannot write off, deduct or inclusion in the calculation of taxable profit on the sale of the asset, or to an amount that is provided as remuneration for an asset, which is entrusted with tax succession according to the rules of the stock profit taxation Act section 34 and section 35 or withholding § 33 C. To the extent that the amount is provided as remuneration for an asset, if acquisition provider cannot write off, or deduct, but which will be included in the calculation of taxable profit on the sale of the asset, and the provider has not ceded the asset at the time of the termination, the amount not included performance on an ongoing basis after 4. point, but instead reduces the acquisition cost of the asset to the amount actually paid.

(6). The right to the recipient refrains continuous performance, taxed the recipient after 2. and (3). point the recipient's balance is reduced by the cash remuneration for the right to the converted continuous performance, and (4) shall apply mutatis mutandis. There is no balance, see. (3) 4. paragraph, account shall be taken of remuneration paid to the recipient's taxable income. Happens the cession of the reservation of the right to the continuous performance by gift, inheritance or advancement, remuneration paid to be the Court's market value at the transfer time.

(7). The waiver referred to in paragraph 6 of the continuous performance to the provider, leaving the cash value of the converted of provider remuneration paid on his balance, and (5) shall apply mutatis mutandis. There is no balance, see. (3) 4. paragraph shall be deducted from the remuneration in the provider's taxable income. Happens the cession of the reservation of the right to the continuous performance by gift, inheritance or advancement, remuneration paid to be the Court's market value at the transfer time.

(8). The waiver referred to in paragraph 6 of the continuous performance to a third party, this and any subsequent acquirers include benefits in taxable income in the income year in which the benefits are paid.

(9). Transfer provider the obligation to pay the annuities, leaving it by the provider for this paid remuneration on the provider's balance, and (5) shall apply mutatis mutandis. There is no balance, see. (3) 4. paragraph shall be deducted from the remuneration in the provider's taxable income. The one who assumes the obligation, must keep balance in accordance with the rule set out in paragraph 3, since the remuneration, provider pay, however, is used as the input value. Paragraph 5, 1.-4. paragraph and paragraph 7 shall apply mutatis mutandis, except that the reference to paragraph (5) in paragraph 7 of these cases only apply paragraph 5, 1.-4. PT.

Paragraph 10. The rules laid down in paragraphs 2 to 9 can only be used for a continuous performance, if at least one of the parties, which included the agreement on this performance, at the time of conclusion of the contract is subject to the withholding tax Act section 1, or section 2, paragraph 1, no. 4, or corporate tax Act section 1 or section 2, paragraph 1, point (a). If the other party will be subject to the withholding tax or corporate tax Act § 1, § 1, shall apply the rules laid down in paragraphs 2 to 9. The capitalised value at the conclusion of the contract shall be reduced by the annuities paid in the period between this time and the time of onset of tax liability.


Paragraph 11. Paragraph 3-10 does not apply, if the provider is required to disentangle the annuities to self-governing institutions, foundations, funds, etc., which have been formed by the provider itself or the provider's spouse, their parents or descendants. The same applies if the in 1. paragraph mentioned persons have an influence, which is likely to affect the institution, etc. shall take decisions. Stepchildren and foster children are equated with descendants.

§ 13. In determining the taxable income may be deducted from the cost of quotas to employers ' associations, trade unions and other professional associations that have as their main objective to safeguard the economic interests of the professional group, to which the taxpayer belongs. Compensation or benefits paid to the members of such associations, rank as the recipient's taxable income, without prejudice. However, sections 30 and 31.

(2). Deduction in accordance with paragraph 1 shall be subject to the Professional Association, if it is reportable for tax kontrollovens § 8 T, have reported quota cost of customs and tax administration.

§ 14. In determining the taxable income amount which can be deducted in the income year is used for duties and taxes, except property value, taxes on real estate and nourishment, for ground rent and similar burdens, without prejudice. However, paragraphs 2 and 3.

(2). Expenses for property taxes on the property, which contains one or two independent apartments, can not be deducted if the property in the tax year has earned to the abode of the owner. Deduction granted in addition to property taxes, not for expenses relating to a farmhouse with its reason and have if the farmhouse during the income year has earned to the abode of the owner. The limitation of 2. paragraph applies, when the farmhouse is situated on a property that is used for agriculture, horticulture, nursery or orchard. Deduction granted equivalent not of property subject to the real estate value Tax Act § 4, no. 4 and 6-10. Deduction granted nor for the costs of property taxes on undeveloped land that is acquired for the purpose of private use, and as no later released for commercial use. Similarly, property of the kind mentioned in the property value Tax Act § 4, no. 4, 9 and 10, which is located abroad, in the Faroe Islands or to Greenland.

(3). The limitation in paragraph 2, 1. ‑ 4. paragraph shall not apply to the extent that the property or the farmhouse is used commercially in the income year. However, apart from that minor commercial operation.

section 14 (A). Amount that the borrower pays to a mortgage lender pursuant to section 10 (b), (3), (4). paragraph, in order No. 571 of 15. August 1989 the law on mortgage credit institutions and section 4 (b) of Decree No. 699 of 5. November 1987 by law on a financial institution for agriculture and so on, as amended by Act No. 373 of 6. July 1988, can be deducted from taxable income for the year of payment.

(2). Amount paid from a restgælds regulatory fund as mentioned in article 23 (g), paragraph 1, of Decree No. 571 of 15. August 1989 the law on mortgage credit institutions and section 4 (b) of Decree No. 699 of 5. November 1987 by law on a financial institution for agriculture and so on, as amended by Act No. 373 of 6. July 1988, taken into account in determining taxable income.

§ § 14 B 14 E. (repealed) section 14 (F). In determining an employer's taxable income may be deducted from the contribution to a Fund, whose purpose is to ensure or improve the plight of individuals who are or have been employed in the employer's business, or their relatives. The Fund may not pay benefits of pension-like nature. If the employer provides the contribution by taking on a debt obligation to the Fund shall be deducted from an amount equal to the market value by the Foundation.

(2). A majority of the Fund's Board members will be elected by and among the company's employees, who can benefit from the Fund's work.

(3). Contributions to the Fund in accordance with paragraph 1 may not be deducted according to the rules laid down in article 12, paragraph 2.

section 14 (G). the owner of a rental property must not include the share of the rental income, corresponding to the amount to be allocated in accordance with section 63 (a) or after rental housing regulatory act § 18 (b), in determining the taxable income. The same applies for compensation under section 4 of the Act on municipal anvisningsret disposed of on the property's account of the Reasons owners ' investment fund for housing regulatory act § 18 (b).

(2). Interest on amounts that are tied after section 63 (a) rent or housing regulatory act § 18 (b), shall not be taken into account in determining taxable income.

(3). Amount for the maintenance and improvement of the property, which is deducted from the annual deposit to the account of the Reasons owners ' investment fund for housing regulatory act § 22 a, paragraph 2, and costs to be incurred by the amount paid by the account in accordance with section 63 (e) rent or housing regulatory act section 22 (b), may not be deducted in determining the taxable income or be taken into account in determining the basis for tax write-offs and to acquisition cost by statement of taxable profits made from the sale of the property. The cost of maintenance and improvement of the property is considered mainly to be held of the amounts referred to in 1. PT.

(4). If the total cost of maintenance and improvement of a rental property, which the owner has held in an income year, exceeds the sum of the discounted and paid in accordance with paragraph 3, relating to the same income year, shall be deemed to be the amount referred to in paragraph 3 for mainly to be used for the improvement of the property.

(5). If the sum of the discounted and paid in accordance with paragraph 3 relating to an income year exceed the total cost of maintenance and improvement of the property in the same income year, the excess amount shall be included in the owner's taxable income for that income year. Amount paid for rent § 63 f, or housing regulatory act § 22 (e), shall be included in the owner's taxable income in the income year in which the amount may be paid. The amount then comes to taxation after 1. and 2. point, however, first be reduced by an amount equivalent to the costs incurred for the improvement of the property after the 1. January 1983, in so far as such in each income year has exceeded the sum of the amounts referred to in paragraph 3 and not in earlier income year is used to reduce the amount that comes to taxation after 1. and 2. point in these or later income year.

(6). Tax Minister may provide for property covered by section 63 (a) rent or housing regulatory act § 18 (b), be placed on a special account of amounts used for property maintenance and improvement, and over the amounts referred to in paragraphs 3 and 5.

(7). Tax Minister may lay down rules to the effect that the Land owners ' investment fund must give the tax authorities under the direction of ind‑ and withdrawals of amount on the property's account in accordance with section 63 (a) rental and housing regulatory act § 18 (b), as well as on the account deposit. In this regard, the tax Minister provide for that account holders must give Reasons owners ' investment fund information about personal identity number (CPR‑nr.) or employer's number after withholding scheme (see-or cvr-nr.).

§ § 14 H-14 j. (repealed) § 15. If it is for an income year taxable income ascertained exhibit deficits, this deficit can be deducted from the taxable income for the following year. Deduction can only be transferred to a later income year, in so far as it cannot be accommodated in the previous year's income.

(2). 6) 32) If a tax liability in an income year achieves an arrangement with creditors, shall be reduced by unutilized deductible deficit, and then unused, tax deductible losses can be carried forward according to the rules of the stock profit taxation Act § 8 (3) and section 9 (A), paragraph 3, section 31 of the Act, foreign exchange gain (3), and real estate profit taxation Act § 6, paragraph 4, of that and previous income year with the amount by which the debt is reduced. The reduction amount shall be reduced by the part of the debtor's income arising from that person's mobilization for debt obligations. The remainder of the reduction amount is reduced, moreover, to the extent that the debtor in accordance with section 8 of the Act should not take into account foreign exchange gain gain on debt by income statement. The reduction is done with effect for the income year in which the compulsory composition sanctioned, and for later income year. With debt reduction equivalent full or partial conversion of debt into shares or convertible bonds. The deficit be reduced in these cases with the amount by which the converted amounts receivable at face value exceeds the converted the creditor market value at the time of the conversion.

(3). Paragraph 2 shall apply mutatis mutandis to contracts for an overall arrangement between a debtor and its creditors on discontinuance or reduction of debts of debtor (voluntary chord).

(4). 3) paragraph 2 shall apply mutatis mutandis, to the extent that the reduction or repayment of an amount receivable is done in connection with a grant after Corporation Tax Act section 31 D or a capital contribution to the debtor or to a company, etc., in which the debtor owns more than 10 percent of the stock or private capital (in calendar year 2006 represents the said stake, however, 20 per cent, and in calendar years 2007 and 2008 represent the said stake 15 percent.) After the capital injection, directly or indirectly, shall be carried out: 1) By the vendor of the claim or the vendor's spouse.


2) By a company in which the creditor or the creditor spouse directly or indirectly owns more than 50 per cent of the stock or limited liability capital or dispose of, directly or indirectly, more than 50 percent of the vote.

3) By a person who, alone or together with his spouse directly or indirectly owns more than 50 per cent of the stock or limited liability capital in the vendor company or is in possession of more than 50 percent of the vote.

4) Of a company that is consolidated with the vendor company, see. Exch. rate gains § 4, paragraph 2.

5) Of a guarantor for the claim, as well as by individuals and companies, etc., who have it in no. 1-4 mentioned relating to the guarantor.

6) By a former creditor or guarantor for the claim, as well as by individuals and companies, etc., who have it in no. 1-4 mentioned related to the former creditor or guarantor. However, it is a condition that the claim or guarantee the obligation of transfer shall be deemed to have occurred in connection with the capital injection.

(5). 3) paragraph 4 shall only apply if the reduction or repayment is equivalent to an overall scheme between a debtor and its creditors. If the capital injection is done in connection with the acquisition of shares or convertible bonds in the debtor company, see section 15, paragraph 2, last paragraph, mutatis mutandis. In determining the amount of reduction except it made grants or capital contribution. The reduction amount shall be reduced by the part of the debtor's income arising from it made grants or capital contribution. The remainder of the reduction amount is reduced, moreover, to the extent that the debtor in accordance with § 8 Exch. rate gains at the time of the reduction or repayment of the claim or the recourse claim, the guarantor would have been achieved by any surety payment, should not take into account a possible gain of claim or recourse claim by the income statement. The reduction after 5. item is calculated as the difference between, on the one hand, the vendor's acquisition of that claim or the acquisition of recourse claim, the surety, the guarantor would have after any payment relating to the claim in question and, on the other hand, the market value at the time of redemption, as except it made capital contributions.

(6). For people used personal tax Act section 13 and section 13 (a) and corporate tax Act section 13.

(7). If more than 50 per cent of the share capital of a corporation or units of a society subject to the Corporation Tax Act § 1 (1) (8). 1, 2, or 4, or an equivalent company etc. covered by the corporate tax Act § 2 A, paragraph 1, at the end of the year income owned by other shareholders or participants than at the beginning of a previous income year in which the taxable income showed deficits, can the deficit does not reduce the taxable income to an amount less than the company's positive net capital income, see. paragraph 8, with the addition of income from rental of depreciable operating funds and ships. Similarly, if the other shareholders or participants by income end than at the beginning of the year the deficit has more than 50 per cent of the total voting power. When changing owners as mentioned in 1. point or change of vote value as mentioned in 2. point can also not reduce the deficit, the taxable income, if the company or the Association at the time of the change in ownership to shares or units or for modification of control over voice value essentially is without financial risk by commercial activity or by commercial activity in one or more subsidiaries in which the company owns at least 25 per cent of the share capital. 3. paragraph shall cease to apply if the company or the Association from the Foundation and until the time of the change in ownership to shares or units or for modification of control over voice value does not have drive economic activity.

(8). Net revenue from capital is calculated as the sum of 1) interest income and interest expenses and deductions under section 6, 2) taxable gains and tax deductible loss after kursgevinstloven, 3) yields under section 16 A, 4) taxable profit or tax deductible losses on disposal of shares after the stock profit tax law and tax law § 16 B and 5) the equation in section 8 (3) commissions, etc.

(9). Paragraphs 7 and 8 shall not apply 1) on companies whose shares are publicly traded or 2) in case the change referred to in paragraph 7 in the company's ownership is due to the transfer of shares, etc. to persons referred to in the law on the tax on estates and gifts section 1, paragraph 2, subparagraph a‑f, a spouse, parent's offspring or place parents.

Paragraph 10. 33) where a company or an association subject to the Corporation Tax Act § 1 (1) (8). 1, 2, or 4, or an equivalent company etc. covered by the corporate tax Act § 2 A, paragraph 1, owns 25 per cent or more (parent company or parent Association) of the share capital of another company (subsidiary) or of the shares of another Association, shall not be deemed to be (a subsidiary Association) parent undertaking or association, but the shareholders of the parent company or participants in parent Association for the purpose of paragraph 7 in order to own the shares of the subsidiary or shares in subsidiary Association after their proportional share of the parent company's share capital or of the parent corporation's shares. However, this does not apply to parent companies, whose shares are publicly traded. A parent company whose shares have been listed on the stock exchange between the beginning of the deficit this year and the end of the income year in which the deficit deducted, with future effect is desired, however, choose to apply the rules in the 1. point, if shares of the parent company are listed on the name. If the shares of the parent company during the same period as mentioned above in 3. item ceases to be listed, this is not a change of ownership shall be deemed for the purposes of paragraph 7. By a share exchange, where a company's ownership after 2. paragraph switches from shareholders in a non-listed company to a publicly traded company, the listed company with future effect choose to apply the rules in the 1. point, if shares are listed on the name. 1. paragraph shall apply mutatis mutandis for ikke‑børsnoterede parent companies and parent associations, which has its registered office in a State with which Denmark has concluded a double taxation agreement, Greenland or the Faroe Islands or in a country within the European Union. It applies, however, only if the shares in the subsidiary between the beginning of the deficit this year and the end of the income year in which the deficit deducted is desired, is handed over to either the parent company after 6. point or another subsidiary, in which the parent company during that period owns at least 25 percent of the rise. 6. and 7. paragraph shall apply mutatis mutandis to associations. Where a parent company or a parent association between the beginning of the deficit this year and the end of the income year in which the deficit deducted is desired, has reduced ownership to less than 25 per cent or increased its stake to 25 percent or more, used the rules in 1. point in determining whether there has been any change in accordance with paragraph 7.

Paragraph 11. Paragraphs 2 and 3 shall not apply to the estates.

Paragraph 12. The limitation in paragraph 7.1. point, after which the deficit cannot reduce taxable income to an amount less than the company's positive net capital income, does not apply to any deficit arising from the income year in which the company throughout the tax year operated as a financial institution, insurance company, mutual fund, or mortgage lender or otherwise exercised nourishment by the purchase and sale of claims or drive the nutrition business by financing.

section 15 (A). In determining the taxable income included the rental value of the property in own property after State Tax Act section 4 (b), 2. paragraphs, see. However, the value of the property tax code.

(2). The rental value may not exceed the rental value after State Tax Act section 4 (b), 2. item, for tax year 2001, unless there has been a modification, addition, or new construction of homes on 1. January 2002 or later, which justify a rent increase. In such cases, the rental value shall be increased by the rent increase. If the taxpayer has acquired property in own property 1. January 2002 or later, the rental value is applied in move-in the year instead of the rental value in 2001. If there has been a modification, extension or construction of the dwelling, are not taken into account in the determination of the rental value in the year move-in, and which justify a rent increase, finds the provision on increasing the rental value of 2. paragraph apply mutatis mutandis.

§ § 15 B-15 in. (repealed) § 15 j. in determining the taxable income can owners of properties as mentioned in the property value Tax Act § 4, no. 1-5 and 9-11, for use in the home for the owner alone make deductions for interest paid on deposits and reserve fund priorities and administrative contribution to mortgage companies. Other expenses relating to the property may not be deducted from the basic regulation. However, section 15 K.

(2). Paragraph 1 shall apply, regardless of whether the taxpayer has leased its property in the property part of the income year.


(3). In determining the taxable income of a rental property owners can subject property value Tax Act § 4, no. 6 and 7, except for interest on deposits and reserve fund priorities and administrative contribution to mortgage companies, do not deduct the following 2. point calculated part of the to property related expenditure, including depreciation on special installations. This part shall be calculated as the sum of the values obtained in the assessment of the of the owners inhabited houses in the property divided by the sum of the same value and the value obtained in the evaluation of the rest of the property.

(4). Participants in a community, as mentioned in the property value Tax Act § 4, no. 8, except for interest on deposits and reserve fund priorities and administrative contribution to mortgage companies do not deduct the property's expenses, including depreciation on special installations, if this serves exclusively to housing for participants. Is a part of the property rented, can participants do not deduct the following 3. point calculated part of the property's expenses, including depreciation on special installations. This part shall be calculated as the sum of the values obtained in the assessment of the participants of inhabited houses in the property divided by the sum of the same value and the value obtained in the evaluation of the rest of the property.

§ 15 K. For buildings that are subject to protection under the law on building conservation and preservation of buildings and urban environments, deductions for the actual operating expenditure relating to the property. Preservation of a building, may be repealed deductions for such expenditure in the rest of the income year in which the protection is lifted, and in the 5 subsequent income year, see. However, paragraph 3. For maintenance expenses deduction can only be made after 2. paragraph, to the extent that the costs relating to the building's external appearance (building envelope). 1.-3. paragraph shall not apply to listed condos. For owners of a rental property subject to property value Tax Act § 4, no. 6-8, however, § 15 J, paragraphs 3 and 4.

(2). To the extent that the owner of a listed building so far ahead of the lifting of preservation has been able to deduct refurbishment expenditure, can the owner after the abolition of preservation continue to deduct such expenses incurred prior to the termination of preservation. The owner may, in addition, after the abolition of preservation make deduction for refurbishment expenditure relating to the building's external appearance (building envelope) in the income statement for the rest of the income year in which the protection is lifted, and the subsequent 5 income year.

(3). It is a condition for the deduction under paragraph 1, 2. point, and (2), 2. point that the building has been designated a conservation worthy of the basic regulation. law on building conservation and preservation of buildings and urban environments section 17 and section 19.

(4). For properties as mentioned in the property value Tax Act § 4, no. 5, deductions for the actual operating expenses attributable to the portion of the property used in the course of trade. Similarly, property of the kind mentioned in the property value Tax Act § 4, no. 5, which is located abroad, in the Faroe Islands or to Greenland.

§ § 15 L-15 n. (repealed) § 15 O. Owners of a holiday home except cottage, after permission is used as permanent housing, and rented a part of the year, can deduct the gross rental income $ 7,000 per holiday home by the income statement. Bottom, the deduction may not exceed the gross rental income. Of the reduced rental income can also be deducted from 40 per cent to cover all expenses, etc., associated with the rental of the basic regulation. (2). Chooses the owner making deductions after 1.-3. paragraph, account shall be taken of property value after the property value tax act for the whole income year.

(2). Owners who do not apply paragraph 1, can deduct actual expenses incurred for maintenance of furniture and fixtures, make tax write-offs for the rules on partial commercial used operating resources as mentioned in Chapter 2 of depreciation as well as deduct property taxes pursuant to section 14, paragraph 3. Deductions can be made with as great a share of the costs of maintenance expense, respectively, the calculated depreciation amount and the paid property taxes, which corresponds to the part of the year when the rental has taken place. In addition, deductions for costs that are directly associated with the rental. The total amount to be deducted in accordance with this paragraph may not exceed the gross rental income. Deductions after 1.-4. point, the owner may not later be released for deduction under paragraph 1.

§ 15 p. 13) tenants who sublet part of the rooms in your own rented apartment to residential, income and loss may choose to include only the portion of the gross rental income in excess of a bottom allowance of 2/3 of the tenant's own annual rent for the whole apartment. Shareholders in private housing associations are considered in this context as tenants, and andelshaveres residential tax is considered as rent. Owners who rent part of rooms in an apartment in the own property subject to property value Tax Act § 4, residential, income and loss may choose to include only the portion of the gross rental income in excess of a bottom allowance of 1 1/3 per cent of the property value, see. section 4 (a) (1). 1 in real estate value Tax Act, however, always at least 24,000 KR., see. However, 5. PT. For properties located abroad, etc. constitute bottom deduction 1 1/3 per cent of foreign property valuation, which can be equated to a Danish, see. property value Tax Act § 4 b, paragraph 1, or, in the absence of market value calculated according to the value of the property tax Act § 4 b, paragraph 2, no. 1, however, always at least 24,000 KR., see. However, 5. PT. For the tenants, shareholders and owners who only have rented or owned the flat part of the income year, calculates that only bottom deduction of that part of the annual rent or property value tax. Bottom covers all expenditure and depreciation deduction that would otherwise be deductible in connection with fremlejningen or rental. Of owners calculated property value tax after property value tax act for the leased part of the dwelling.

(2). Tenants who sublet the apartment part of the income year to residential, income and loss may choose to include only the portion of the gross rental income in excess of a bottom allowance of 2/3 of the tenant's own annual rent. Shareholders in private housing associations are considered in this context as tenants, and andelshaveres residential tax is considered as rent. Owners of a year-long housing covered by property value Tax Act § 4, who rent the dwelling part of the income year to residential, income and loss may choose to include only the portion of the gross rental income in excess of a bottom deduction referred to in paragraph 1, 3. paragraph (1), 4. paragraph, shall, however, apply mutatis mutandis. For the tenants, shareholders and owners who only have rented or owned the apartment or property a part of the income year, calculates that only bottom deduction of that part of the annual rent or property value tax. Bottom covers all expenditure and depreciation deduction that would otherwise be deductible in connection with fremlejningen or rental. Of owners calculated property value tax after property value tax act in the rental period.

(3). Tenants and owners as referred to in paragraphs 1 and 2, not using bundfradrags the rule in paragraph 1 or 2, by income statement deductions for expenses, etc. as mentioned in paragraph (1), 6. point, and (2), 6. point the total deduction amount may not exceed the gross rental income. The deduction shall be made after 1. point, can the concerned tenant or owner not later move to bottom deduction under paragraph 1 or 2.

§ 16. In determining the taxable income included reimbursement for telephone outside the work place, see. paragraph 2, as well as according to the rules laid down in paragraph 3 ‑ 13 remuneration in the form of assets of money value, saved private consumption and value of wholly or partly unpaid use of someone else's property, see. State Tax Act § § 4 ‑ 6 when the grant or benefit is received as part of an employment relationship or within the framework of an agreement on the provision of personal work by the way. Similarly, persons who are elected to a member of or an Assistant for boards, committees, commissions, councils, boards or other collective bodies, including Parliament, regional councils and municipal councils.

(2). Cost of telephone subscription outside the workplace can not be deducted in determining taxable income. Reimbursement for telephone expenses are considered primarily to cover the subscription cost. Professional conversation expenditure related to telephone outside the workplace can for operators deducted after the rule of the operating costs of State Tax Act section 6 (a), and for employees deducted after equation § 9, paragraph 1.


(3). The taxable value of the goods referred to in paragraph 1 shall, when tax assessment, without prejudice to paragraph 4-13, is fixed at the value, as it were likely to cost the taxpayer to acquire the goods in ordinary free trade. Discount on purchases of goods and services, as the employer, etc. put up for sale as part of its business, however, should only be taxed to the extent that the rebate exceeds the profit with the concerned employer, etc., Goods which the employer has contributed largely in the interests of the employees ' work will be taxed only if the total value of these goods from one or more employers, etc. exceeds a basic amount of EUR 3,000 DKK. that will be adjusted for personal tax law § 20. If the total value of the tax year exceeds the basic amount, taxed the whole value. The value of the following goods are taxed without consideration of the basic amount, and the value of those goods shall not be taken into account when calculating whether the basic amount has been exceeded: 1) Free car, free housing and free summer pleasure boat, see. (4) ‑ 6.

2) Free Board and lodging, when valuation can be made after the normal values provided by the national tax board.

3) Free phone, including employer-paid data communications, see. However, paragraph 13. By free phone means that a phone is either created in the name of the employer, or the employer fully or up to a specified amount pays or reimburses the taxpayer's telephone expenses.

4) Free all-year accommodation, staff loans, as well as tv and radio licence.

(4). 34) The taxable value of a car that is made available to the taxpayer's personal use of an employer as referred to in paragraph 1, be put to an annual value of 25 percent of the part of the car's value, not exceeding 300,000 DKK, and 20 per cent of the rest. The car's taxable value is calculated with a minimum of 160,000 DKK For cars that are acquired by the employer not more than three years after the first registration, the car's value is calculated in the income year in which the first registration is made, and in the following two income year to the original new car price and then to 75 per cent of nyvognsprisen. For cars that were acquired more than three years after first registration, and for previous taxis, which are acquired without rectification of the registration fee, will be summed up the car's value to the employer's purchase price including any refurbishment expenditure. In the valuation of motor vehicles registered in this country, and in the valuation of cars covered by registration taxes § 1 (4), the value must be used, as after 3. and (4). point would be taken into account in the valuation of a similar car that is purchased in this country and registered here. Is the car only available part of the year shall be deducted from the taxable value equivalent to the number of whole months in which the car has not been available. If a car, that of the employer, etc., are made available to the taxpayer solely for commercial drive, used private, taxed the value of the private use in the year in question in accordance with the rules 1.-5. paragraph, unless there are paid daily fee for private use of the car, see. § 4 of the law on the circulation tax of motor vehicles, etc. Is the fair tax as mentioned in 7. points paid by the employer, the taxpayer will be taxed on the value thereof, in accordance with article 3. (3). Drive between home and the company a maximum of 1 day a week or up to 60 working days within the preceding 12 months shall be deemed for the purposes of the rules in 7. item not for private mileage for taxpayers who, in the course of customer outreach work from home, incidentally, only running commercial. The taxable value after 1. ‑ 7. paragraph shall be reduced by the taxpayer's payment in income year to the employer, etc. for loses, but not with any reduced amount is taxed according to the rule in paragraph 9 (C), paragraph 7. For vehicles covered by section 4 (1) (II), (A), of the law on the circulation tax of vehicles, etc. finds 1.-9. paragraph apply only if the additional levy payable for private use in accordance with § 2 of the law on the circulation tax of vehicles, etc. For cars registered for the first time the 2. June 1998 or earlier, see 1.-9. paragraph shall not be applied to cars, where the value added tax on the purchase is deducted according to the value added tax Act, section 37, paragraph 1, article 38, paragraph 1, or section 41 because the car used exclusively in the course of trade.

(5). 13) The taxable value of a summer residence, which is made available by an employer as referred to in paragraph 1 shall be set at 1/2% per week of Danish property value or comparable foreign property value per 1. October the year before on-year or in cases where there is no hired a real estate value, market value adjusted as mentioned in the property value Tax Act § 4 b, paragraph 2, on 1 January 1993. October the year before on-year for each of the weeks 22-34 and 1/4 per cent for each of the year's remaining weeks. If a summer home as part of an employment relationship is made available to an employee director or another employee with a significant influence on own remuneration form, shall be deemed to be the person to have the summer house available all year. If the summer house is made available for several executives or other employees with significant influence on own remuneration form, distributed the taxable value evenly. The taxable value shall be reduced in proportion to the number of days, the summer house made available to or lent to other persons who are not covered by 3. paragraph, or who are not related. 2.-4. paragraph shall not, however, apply where the summer house as part of an employment relationship shall be made available to other employees who are without significant influence on own remuneration form, or who are not related, for 13 weeks or more per year, of which at least 8 weeks in the period week 22-34. As related shall be deemed to be the taxpayer's spouse, parents and grandparents, as well as children and grandchildren and their spouses or estates after the mentioned persons. Place child and adoptive equated with true parentage. The taxable value after 1. and 2. paragraph shall be reduced by the taxpayer's payment in income year to the employer, etc. for loses.

(6). The taxable value of a pleasure boat that is made available by an employer as referred to in paragraph 1 shall be set at 2 per cent per week by the boat's acquisition cost incl. VAT and delivery. Where a pleasure boat in the context of an employment relationship is made available to an employee director or other employee with significant influence on own remuneration form, shall be deemed to be the person that like the boat available all year. If like the boat is made available for several executives or other employees with significant influence on own remuneration form, distributed the taxable value evenly. The taxable value shall be reduced in proportion to the number of days, like the boat shall be made available to or lent to other persons who are not covered by 3. paragraph, or who are not related. 2.-4. paragraph shall not, however, apply where the Yacht boat as part of an employment relationship shall be made available to other employees who are without significant influence on own remuneration form, or who are not related, for 13 weeks or more per year, of which at least 8 weeks in the period week 22-34. As related shall be deemed to be the taxpayer's spouse, parents and grandparents, as well as children and grandchildren and their spouses or estates after the mentioned persons. Place child and adoptive equated with true parentage. 2.-4. paragraph does not apply where the employer who, in the course of an employment relationship of a pleasure boat available, have it as their main occupation to produce yachts or parts of yachts, and where it is a necessary stage of production thereof to test sail the company's yachts and the staff Director or employee with significant influence on own remuneration form has it as predominantly employment to produce and sell yachts or parts of yachts. The taxable value after 1. and 2. paragraph shall be reduced by the taxpayer's payment in income year to the employer, etc. for loses.

(7). The taxable value under paragraph 3 of a year-long housing made available by an employer as referred to in paragraph 1, and as for the performance of the work deemed necessary that the employees have a duty to inhabit during the hiring process and to vacate upon cessation of employment, including in the context of relocation (residence) shall be reduced by 30%. The taxable value of such a permanent housing after reduction after 1. paragraph may, however, be no more than a maximum amount that is calculated as 15% of the employee's permanent pengeløn for the corresponding period from that employer. The maximum amount will be subject to a minimum is calculated as 15% of 160,000 DKK Is the dwelling only available part of the year, reduced the 160,000 DKK corresponding to the number of whole months in which homes have not been available. The taxable value is reduced by the taxpayer's payment in income year to the employer, etc. for loses.

(8). The taxable value under paragraph 3 of a year-long housing made available by an employer as referred to in paragraph 1, and that the staff member has a duty to vacate upon cessation of employment, but not the obligation to inhabit during recruitment (rental property) shall be reduced by 10 per cent The taxable value after 1. paragraph shall be reduced by the taxpayer's payment in income year to the employer, etc. for loses.


(9). Paragraphs 7 and 8 do not include dwellings made available as part of an employment relationship, if the employee is the Director or another employee with a significant influence on own remuneration form. For this group of persons the taxable value to 5 per cent of the base with the Appendix after 10. point Calculation Base is the largest amount of either the property value per 1. October the year before the tax year or in cases where there is no hired a real estate value, market value per 1. October the year before the income year or the acquisition cost of a fixed amount according to the real estate profit taxation § 4, paragraph 2 or 3, with the addition of improvements made after the acquisition, however, only improvements made before 1 May 2004. January of the income year. If the acquisition cost is calculated according to the real estate profit taxation Act § 4 (3) 1. or 2. paragraph, account shall be taken of only improvements made after the 19. May 1993. Improvement expenditure on buildings, which is subject to protection in accordance with building conservation law or improvement costs that offset by grants, etc., which are tax-free, must not be attributed to. When acquisition cost is calculated after real estate profit taxation Act § 4, paragraph 3, is the company's choice of acquisition binding compared to later statements in accordance with this provision. In determining the basis of assessment for housing, for which the property value is distributed after the assessment section 33, paragraph 5, 2. paragraph, article 33, paragraph 6, 2. paragraph, or section 33, paragraph 7, 2. paragraph, only the portion used for housing for the staff member, shall be taken into account. In determining the basis of assessment for other housing to the portion used exclusively in the course of trade, not be taken into account. If the employer, etc., see. (1) sell all year to homes to a new employer, etc., see. (1) where the staff Director, etc., see. 1. item, also has significant influence on own remuneration, applied the acquisition cost from the employment relationship with the employer, etc., if the selling is highest. The taxable value shall be increased by 1 per cent of the portion of the base after property value Tax Act section 4 (a) not exceeding 3,040,000 USD, and 3 per cent of the rest, similar to the basis for the calculation of the property that should have been used, if the property had been subject to the property value Tax Act. In addition, account shall be taken of the costs of property taxes, which are borne by the employer, etc., see. (1) for the taxable income. The taxable value for 2-11. paragraph shall be reduced by the taxpayer's payment in income year to the employer, etc. for loses. 2.-11. paragraph shall not apply where an employee director or an employee with a significant influence on own remuneration form according to other legislation is subject to and complies with the obligation to bebo year-round homes.

Paragraph 10. The value of completely or partially unpaid private use of the car park, which is in the interest of the work is made available by the employer, not subject to taxation.

Paragraph 11. The value of the saved home consumption to diet when the employee by an employer as referred to in paragraph 1 receives free diet or get the broom covered efter regning in connection with work on a temporary place of work, not subject to taxation.

Paragraph 12. The value of completely or partially unpaid private use of a computer with accessories, which are provided for use at work, not subject to taxation. The one-time cost for the establishment of a high-speed or broadband access with the worker in this context can be considered as an accessory. To the extent that the worker pays the employer to obtain computer with accessories available, the worker may deduct expenditure with a maximum of DKK 3,500 annually, in his taxable income. Access to the deduction after 3. item is subject to the condition that the employer holds a minimum of 25 percent of the cost by providing the computer with accessories available. For the purposes of calculating whether or not the employer complies with the obligation to hold a minimum of 25 percent of the cost, can be taken into account the employer's direct costs for the acquisition or rental of hardware and software, the employer's one-time expense for the establishment of a high-speed or broadband access with the worker and the employer's cost of participation in the pc courses, etc. for the individual worker, who gets the computer with accessories made available. Tax free after 1. point and access to the deduction after 3. paragraph shall not apply if the worker by reduction in its gross earnings have compensated the employer, etc., in order to obtain the equipment available. Have the worker compensated employer as mentioned in 6. paragraph shall be an amount equal to 50 per cent of the goods new in determining the taxable income of the company or the income year in which the equipment is available. Have the equipment only available part of the year shall be deducted from the taxable value equivalent to the number of whole months in which the equipment was not available.

Paragraph 13. The value of wholly or partly unpaid private employer-paid data communication over a data connection connected to a worker's computer is not taxed when the worker from his or her computer has access to workplace networks.

section 16 (A). 35) 36) in determining the taxable income included proceeds from common shares, cooperative evidence and similar securities, jf. However, paragraph 4. To dividend be assimilated everything that the company distributed to current shareholders or shareholders, with the exception of friaktier and friandele as well as the distribution of liquidation proceeds made in the calendar year in which the company is finally dissolved. To dividends allocated also the part of the minimum distribution under section 16 (C), (2) or 15, are not distributed. Regardless of 1. and 2. point be considered to include the distribution of liquidation proceeds made in the calendar year in which the company finally dissolve, to yield, if the recipient is a company which owns at least 10 per cent of the share capital of the company is wound up, and are not resident in a Member State of the EU/EEA, Faroe Islands or Greenland, or a State which has a double taxation treaty with Denmark, or if the recipient is a company who owns less than 10 percent of the share capital, but is consolidated with the company that wound up, see. § 2. In calendar years 2007 and 2008 constitute participation referred to in 4. item 15% regardless of 1. and 2. point be considered to include the distribution of liquidation proceeds of the time from the beginning of the income year in which termination occurs, to the time of termination from a mutual fund, who have opted for taxation after the stock profit taxation Act section 21, paragraph 2, to yield, to the extent the distribution does not exceed the minimum dividend payout, see. section 16 C, paragraph 2 and 15.

(2). Customs and tax administration may allow the amount distributed in connection with a reduction of the share capital or andelskapitalen in a company that is being wound up, is not exempt from taxation according to the rules laid down in paragraph 1. Profit or loss on the distribution in question be treated in such a case, in accordance with the General rules on taxation of profits or losses on disposal of shares, etc.

(3). Find a distribution of liquidation proceeds from limited companies and cooperatives place preceding the calendar year in which the company finally dissolved, the Customs and tax authorities allow the amounts paid or part of these are not to be included in the recipient's taxable ordinary income, when special circumstances. In this case, treated the amounts released from the regular income tax, according to the General rules on taxation of profits or losses on disposal of shares, etc.

(4). Distributions of amounts that are taxable for associations and companies after Corporation Tax Act section 5 (B), paragraph 4, and the merger Tax Act section 12, paragraph 3, is tax-exempt for the beneficiary.

(5). Distributions from distributing investment funds, see. section 16 C, paragraph 1, are tax-exempt to the extent provided in paragraphs 6 and 7, if the distributions are received by individuals, etc. that are taxable after withholding tax Act § 1 or estate section 1, paragraph 2. Tax-exempt opinion does not however apply if the recipient of the distribution is within the scope of § 13 Exch. rate gains.

(6). The tax-exempt portion of the payments referred to in paragraph 5 is calculated as the difference between, on the one hand, this arrangement and, on the other hand, the share of the distributions that are derived from the Investment Corporation's net income as referred to in section 16 C, paragraph 3, nr. 1-9, set up pursuant to section 16 C, paragraph 4, 1.-5. paragraph (5), no. 1-3, and (6) of the basic regulation. paragraph 4, 1.-5. PT.

(7). Notwithstanding the provisions of paragraph 6, the tax-exempt portion of the payments referred to in paragraph 5 does not exceed the share of the distributions that are derived from the Corporation's net investment gains as referred to in section 16 C, paragraph 3, nr. 10, set up pursuant to section 16 C, paragraph 5, no. 4.


(8). Notwithstanding paragraph 1, the amount distributed in connection with a capital reduction in private limited companies with a share capital not exceeding nominal 225,000 us $., shall not be taken into account in determining taxable income, if private capital of the company is increased by contributions in cash contribution, or conversion of debt in the period from and with the 6. December 1991 up to and including 31 December 2002. May 1996 or the company is founded in this period. 1. paragraph shall not apply where the shares of the company are acquired as part of the taxpayer's valuable, see. stock profit taxation Act section 17, if the capital reduction leads to limited liability ' influence in the company, or if the distributed amount upsetting completely or partially exempt from taxation under paragraph 1, without prejudice to article. (2). 1. paragraph shall also apply only to the part of the distributed amount which does not exceed the nominal value of the cancelled shares.

(9). A major shareholder, as mentioned in the stock profit tax Act § 4, receiving dividends from the company in the form of the provision of a car, a summer residence, a pleasure boat, or an all-year accommodation provided, in determining the taxable income include the value of the benefit conferred on the possibly saved private consumption in relation to the goods. Goods valued in accordance with the rules laid down in, respectively, § 16, paragraphs 4, 5, 6 and 9. 1. and 2. paragraph shall not, however, apply to dividends in the form of a year-long housing made available to a principal shareholder, as mentioned in section 16, paragraph equation 9, last paragraph.

Paragraph 10. Ti1 dividend withholding tax, which are counted from abroad, the Faroe Islands or Greenland relating to shares, belonging to a company or a mutual fund, except an account leading mutual fund, and which do not accrue to the company or investment company.

Paragraph 11. Cancellation of own shares by a company is allocated acquisition cost for the whole of the company's holding of own shares proportionally between the canceled shares and the shares as the company container. The portion of the acquisition cost, which is attributed to the cancelled shares, may not be used for the statement of profit and loss when the company subsequently shall not own shares. Using company stock principle, see. stock profit tax section 23, paragraph 2, shall be deleted from the canceled the fair market value at the beginning of the year of the stock exchange value of the company's income holdings of those shares by income at the beginning of the year. Cancelled shares which are acquired during the income year, allocated acquisition cost for the whole of the company's holding of own shares acquired during the income year proportionally between the canceled shares and the shares as the company container. Cancellation of own shares shall be deemed to be effected proportionally between shares owned at the beginning of the year and income shares acquired in the tax year.

Paragraph 12. 37) Notwithstanding paragraph 1 dealt with companies that qualify to receive tax-free dividends after Corporation Tax Act § 2, paragraph 1 (c) and section 13 (1). 2, profit and loss on distributions as mentioned in paragraphs 2 and 3 in accordance with the General rules on taxation of profits or losses on disposal of shares, etc.

section 16 b. Refrain a shareholder or cooperative gardens shares, cooperative evidence and similar securities, including convertible bonds, as well as tegningsret for such securities to the company that issued the securities in question, shall be taken into account when the transfer sum in his or her taxable ordinary income. This shall not apply to the sale of shares, etc., which are covered by section 7 (A), subject to § 7 H shares, shares acquired by use of a buy-or tegningsret within the scope of § 7 H and shares acquired through use of a buy-or tegningsret subject to section 28, and when it is by the issue of shares is contingent on that the shares by sale or by the employee's death back sold to company which in this case is required to acquire these. However, it is a condition that the employee shareholder is not the main shareholder in the company after the stock profit taxation Act § 4.

(2). Customs and tax administration may permit the transfer sums shall be exempt from taxation under paragraph 1. Profit or loss on the sale shall be dealt with in such a case, in accordance with the same rules as the profit or loss on the disposal of shares, etc. to persons other than the company referred to in paragraph 1.

(3). 35) 37) 38) paragraph 1 shall not apply in the case of shares, etc. to be transferred to a company in liquidation in the calendar year in which the company finally dissolved, unless the sending company owns at least 10 per cent of the share capital of the company is wound up, and are not resident in a Member State of the EU/EEA, Faroe Islands or Greenland, or a State which has a double taxation treaty with Denmark , or unless the sending company owns less than 10 percent of the share capital, but is consolidated with the company that wound up, see. § 2. In calendar years 2007 and 2008 constitute participation mentioned in 1. paragraph 15 percent. the provisions of paragraph 1 shall not apply where the shares, etc. to be transferred by a company that meets the conditions to receive tax-free dividends after Corporation Tax Act § 2, paragraph 1 (c) and section 13 (1). 2. paragraph 1 shall not apply upon transfer of shares, etc. covered by the stock profit taxation Act § 19, or by transfer of the unit trust.

(4). Paragraph 1 does not include warrants to shares within the scope of section 28, which abandoned by back sales to the issuing company.

(5). 5) paragraph 1 shall not apply where a shareholder shall not publicly traded shares to the company which has issued them. In the cases not covered by paragraph 3, however, the seller can demonstrate to the satisfaction of the tax authorities, the sale is covered by paragraph 1. It is a condition that the manifestation is obtained before expiry of the tax return for the year in which the sale takes place.

(6). In cases covered by paragraph 3 and 5, where paragraph 1 does not apply, and in the case covered by paragraph 1, 2. item gains and losses from the sale will be treated in accordance with the same rules as gains and losses on disposal of other than the issuing company.

(7). Notwithstanding paragraph 1, the amount that is taxable for associations and companies after Corporation Tax Act section 5 (B), paragraph 4, and the merger Tax Act section 12, paragraph 3, tax-free to the beneficiary.

§ 16 (C). By a distributing mutual fund is a mutual fund, issuing negotiable certificates of deposits, and as its members encounter a minimum distribution, taxed in accordance with the fact that the Association has chosen, to the Association's income should be taxed at the members in accordance with the rules for distributing funds. A distributing investment fund shall not be required to account for the dividend payout, if minimum dividend payout is less than 1 per cent of the investment certificate at face value. A distributing mutual fund can also nedrunde the minimum dividend payout to the nearest amount that is fully divisible by 0.25% of the investment certificate at face value. Amounts as a result of nedrundingen should not be included in the minimum dividend payout is distributed proportionally between the income species, of which minimum distribution is calculated. Amount after 2. and (3). articles that should not be included in the minimum dividend payout will be transferred instead to the minimum dividend payout in the following year. Amounts transferred to the income of the species to which they relate. A possible acontoudlodning are stated as it always actually distributed amount.

(2). Minimum dividend payout represents the sum of the year's revenue and net income amount as referred to in paragraph 3, with deductions for losses and costs in accordance with paragraph 4-6. Upon termination of the Association's tax status as a distributing Association are stated minimum dividend payout for the time from the beginning of the year until the income cut-off time.

(3). In the calculation of the minimum distribution includes the following revenue: 1) grossed interest and annuities, both distributed over the period to which the income relates, as well as remuneration for the lending of securities.

2) grossed dividends pursuant to section 16 (A) deducted from the withholding tax and repayment attributed contained dividend tax and the transfer sums of money under section 16 (B), as well as the borrower's payment to the lender of the latter's lack of dividend by the stock lending, in so far as the said income not covered by nr. 9.3) Gain on debts in foreign currency within the meaning of § 16 Exch. rate gains.

4) Gain on debts that are not issued with a nominal interest rate that meets mindsterente requirement according to section 38, cf. Exch. rate gains § 14, and gain on debt subject to the foreign exchange gain section 6.

5) Gain on financial contracts as referred to in § § 29 ‑ 33 Exch. rate gains minus losses on financial contracts in accordance with the rules in section 31 of the Act, foreign exchange gain (2) ‑ 4, and section 32, paragraphs 2 and 3.

6) Gains minus losses on disposal of shares, etc., as for taxable persons would be equity income after personal tax Act section 4 (a), and as investment company has acquired less than 3 years prior to the sale. Gains and losses are stated using the stock profit taxation Act section 8, section 25 and section 26, paragraphs 2 to 4 and 6.

7) Gains on shares of a fixed amount for stock profit tax Act § 19 and yields and desist sums of money under section 16 (B) relating to the same shares.

8) Gain after share of profit taxation Act § 22 (1) by sale of certificates of deposits in mutual funds.


9) grossed dividends pursuant to section 16 (A) deducted from the withholding tax and repayment attributed contained dividend tax and the transfer sums of money under section 16 (B), as well as the borrower's payment to the lender of the latter's lack of dividend by the stock lending, in so far as the said income for taxable persons would be covered by the Spanish section 4 a (1) (8). 1 or 2, without being subject to the Spanish law § 4 a, paragraph 2.39) 10) Gain on debts, issued with a nominal interest rate that meets mindsterente requirement according to section 38, cf. Exch. rate gains § 14, less any losses on such claims. However, can only deduct losses, to the extent that the losses do not exceed the gains.

(4). In the total net amount in accordance with paragraph 3, no. 1-5, 7 and 8, shall be deducted from the loss of receivables in foreign currency within the meaning of § 16 Exch. rate gains and losses on shares subject to the stock profit taxation Act § 19. For investment funds subject to the corporate tax Act section 1, paragraph 8, this is not, however, losses on receivables, with which a member of the Association is consolidated regulation. § 4 Exch. rate gains when the claim also covered by § 4 Exch. rate gains. In addition, deducted from the loss on the sale of certificates of deposits in mutual funds, which for taxpayers subject to the withholding tax or estate tax Act § 1, § 1, paragraph 2, are deductible after the stock profit taxation Act section 22 (3). A negative amount determined according to the 1. points can be deducted from the net amount in accordance with paragraph 3, no. 6. Any excess amount can be deducted from income under paragraph 3, nr. 9. Any excess negative amount may then be deducted from the net amount in accordance with paragraph 3, no. 10. Paragraph 5. Investment company may, by statement of the minimum dividend payout to deduct the costs of administration, to the extent that the expenditure does not exceed any positive net amount calculated in accordance with paragraphs 3 and 4. The deduction after 1. item is distributed proportionally between positive net amount calculated according to paragraph 3, no 1). 1-5, 7 and 8, established in accordance with paragraph 4, 1.-3. point, 2) (3), no. 6, set up in accordance with paragraph 4, 4. PT., 3) (3), no. 9, set up pursuant to paragraphs 4, 5. point, 4) (3), no. 10, set up in accordance with paragraph 4, 6. PT.

(6). Is the total amount that is calculated for distribution in accordance with paragraphs 3 and 4, negative, can this for investment following the Association's income year deducted on calculation of the amounts to be distributed in accordance with paragraph 3 ‑ 5. Deduction can only be carried forward to a later income year if not for a past income year can be accommodated in the amount to be distributed. The deduction is allocated according to the rules stated in paragraph 4 in the year in which the deduction is made.

(7). Taxable after withholding or estate tax Act § 1, § 1, paragraph 2, which has acquired investment certificates in a money market fund, see. Act on investment associations and special associations § 2, paragraph 2, no. 2, can reduce the next taxable distribution after the acquisition with loss on disposal of the proof. Reduction access after 1. item is subject to the condition that the investment certificate to be transferred in the same income year in which the earliest distribution after the acquisition takes place, and that the investment certificate is subject to stock profit tax law § 22. The rules in the 1. paragraph shall not apply if the loss on sale of investment certificate can be deducted according to the rules of the stock profit taxation Act section 22 (3).

(8). By the issue of new investment certificates (emission) increase the revenue and expenditure, in accordance with article 3. paragraph 3-6 until the time of emission, which must be taken into account when determining a distributing investment Association distribution obligation after the emission. The increase of individual income and expenses is according to the ratio between the nominal value of all shares of issue and the face value of all the shares in issue. Increase in loss occurs, however, if the Association is not subject to the Corporation Tax Act section 1, paragraph 8, and has less than 8 members at the time when the loss occurs. Group related members, see. Exch. rate gains § 4, counted in this context for a member.

(9). Redemption of investment certificates shall be reduced by the income and expenditure, in accordance with article 3. paragraph 3-6 until the redemption date, which shall be taken into account in the inventory of a distributing investment Association distribution obligation after redemption. The reduction of individual income and expenses is according to the ratio between the nominal value of all shares for redemption and the face value of all shares before redemption.

Paragraph 10. Amount in accordance with paragraph 1, 5. paragraph, as well as losses that can be carried forward for deduction by declaration of Association respectively revenue distribution obligation, after issuance or redemption has taken place, shall be treated for the purposes of paragraphs 8 and 9 of the Association's revenues and expenses, even though they are derived from earlier years.

Paragraph 11. By modification of a mutual fund, which so far has not been making the distribution, to a distributing mutual fund, without the association dissolved, shall be considered as assets and liabilities of the transferred at the time of the change of market value at this point. When changing from an association that is subject to the Corporation Tax Act § 1 (1) (8). 5 (a), to a distributing Association, without the association dissolved, shall be considered as assets and liabilities of the acquired at that time and for the price at which they were acquired before the change. Unused losses on shares held less than 3 years, as contained in the amendment, can be carried forward for deduction by declaration of dividend taxable gains from the sale of shares owned less than 3 years.

Paragraph 12. The election referred to in paragraph 1 of the fiscal status of distributing Association must be taken in the first year in which the election applies. In a newly created Association elections shall be taken in the context of the foundation if it is to apply from the first year. Information about the election must be submitted to the Customs and tax administration not later than 31 December. December in the first year for which the choice applies. The choice should not be limited in its duration or conditional upon changes in the Corporation's income. The elections can only be taken with effect for the whole income year. In addition, the Association within 2 months after the annual general meeting's approval of dividends, etc., but not later than 31 December 2006. December in the same year, submit information to the tax and customs administration over the size of the minimum dividend payout and its composition, submit information on the actually distributed amount distributed on income types, see. (3) and submit information on the composition of any difference, if it exceeds the minimum dividend payout, distributed as well as documentation for minimum distribution and any merudloddede amount of coherence with the Association's income in the year in which the distribution is derived from. Tax Minister lays down the detailed rules concerning the obligation to provide information and for the appropriate documentation.

Paragraph 13. If the information or documentation pursuant to paragraph 12 is not submitted on time, or is not given timely and correct information on the minimum distribution, etc. and their composition for members ' central securities depository or financial institution, etc. here in the country, see. tax kontrollovens section 10 (A), and the depositaries or account officers abroad, see. tax kontrollovens section 11 (B) so as to enable them to submit timely reporting, taxed members of gains and losses on investment certificates in the Association arising from income years beginning with the tax year prior to the timely submission of information after 2. point and then the following 4 income year in accordance with the rules in the stock profit taxation Act § 19. If there is a lack of timely and accurate information from multiple consecutive years as a distributing Association maintained taxation after the stock profit taxation Act § 19, starting in the first year, there is a lack of timely and accurate information, up to and including 4 years after the last year, there is a lack of timely and accurate information.

Paragraph 14. Gains and losses on investment certificates in the Association arising from income years beginning with the year in which the election applies and the then the following 4 income year is taxed equally in accordance with the rules in the stock profit taxation Act § 19, if the Association chooses tax status of investment firms referred to in article 6. stock profit taxation Act § 19. Such a choice cannot be taken with retroactive effect for the year in respect of which the time limit for the timely submission of the information referred to in paragraph 13 is exceeded.

Paragraph 15. A distributing mutual fund may instead of measuring the minimum dividend payout after paragraph 2 choose to count the minimum dividend payout of the year net profit calculated according to the share of profit taxation Act § 23 (2). Losses from previous years may not be carried forward to reduce profits in later years. § 16 (C), paragraphs 1, 2 and 4. paragraph shall not apply. Resolution on taxation in accordance with this provision must be taken in connection with the Association's formation or in marketing in this country. If the Association has previously been subject to the corporate tax Act § 1 (1) (8). 5 (a) and (6) of the basic regulation. lovbekendtgørelse nr. 111 of 19. February 2004, the decision to be taken before 31 December. December 2006. Tax Minister shall draw up detailed rules for disclosure, etc., A decision to cease to be covered by this provision can only be conferred on effect from the beginning of the tax year after that decision is taken. The Association can not then again choose to count the minimum dividend payout as net profit.


§ 16 (D). the provisions of paragraphs 16 (A) and 16 (B) shall apply to revenue acquired, and loss, found the 1. January 1962 or later, and provisions will enter from that date instead of the provisions of the State Tax Act section 4 (e) and section 5 (a) of the proceeds of shares, cooperative evidence and similar securities as well as profits and losses on those securities.

§ § 16 (E) and 16 f. (Repealed) § 16 g. To the taxable income amount shall be included in a pension scheme, dissolution or cancellation shall accrue to the employer, when this in its taxable income deduction by him has managed grants under the scheme, unless the amount is taxed according to the pension taxation Act § 24.

§ 16 h. 40) If a taxpayer subject to the withholding tax or estate tax Act § 1, § 1, paragraph 2, controlling a foreign company or an association, etc. (the company), see. paragraph 6, it shall take into account the company's taxable income calculated in accordance with paragraph CFC-7-10 as well as corporate tax Act section 32, paragraph 5, when income is positive. 1. paragraph applies only if the company has entered into an agreement on the tax rate or tax base with the tax authorities of the State in which it is domiciled, including, in accordance with the provisions of a tax treaty, or if the tax rules of the State in question is, in which the controlling shareholder is a resident, or the conditions below are met: 1) its total foreign income tax is less than ¾ of the tax is calculated on the basis of the rate of the corporate tax Act section 17 (1) of the company's total taxable income calculated in accordance with paragraph 4 and 5 for that income year.

2) company's CFC income, see. (4) and corporate tax Act section 32, paragraph 5, for the same period is more than ½ of the company's taxable income calculated in accordance with paragraph 4. When assessing disregarding taxable income arising from companies controlled by the company, or which the company has significant influence on, if the companies are domiciled in the same country as the company. Instead, the involvement of taxable income in the companies concerned proportionately for the company's direct or indirect ownership interests.

3) the taxpayer's shares, unit trust, etc. in the company are not shares or unit trust, etc. in investment firms after the stock profit taxation law.

(2). The taxpayer may, on request, be exempted from taxation in accordance with paragraph 1, in respect of companies domiciled in a foreign State within the EU or EEA, if the taxpayer can demonstrate that the company is really established in that State and carries on genuine economic activities there on CFC income. It is a prerequisite for exemption, that it is possible through a tax treaty assistance directive or other agreement on the exchange of information to verify the taxpayer's documentation regarding the CFC income. The taxpayer is not taxed by the income in foreign companies as referred to in paragraph 1, to the extent that the income must be included for a company or a fund taxable income after Corporation Tax Act section 31 (A) or section 32 or Fund tax law § 12.

(3). A company or an association, etc. are considered to be foreign, if it is resident in a foreign State, the Faroe Islands or Greenland, including in accordance with the provisions of a tax treaty. The income of the company is calculated in accordance with the territorial principle, see. Corporation Tax Act § 8, paragraph 2, 1.-3. paragraphs (1) and (2) shall apply mutatis mutandis to the subsidiary's permanent establishments situated outside the State in which the subsidiary is resident.

(4). By estimating the company's CFC income and the company's total taxable income to be taxable profits and tax deductible losses is calculated on the basis of the actual acquisition sums and the actual acquisition date. Depreciable assets deemed acquired to the actual acquisition cost and depreciated with the total foreign tax write-offs. Choose the company in an income year with positive foreign income not to reduce this to the greatest possible extent by the exploitation of foreign depreciation options, or can a foreign depreciable basis cannot be calculated., used corporate tax Act section 31 (A), paragraph 8. Depreciation and other expenses, which, in the taxpayer's election after Danish rules can be deducted in the year in question shall be deducted, if the company in determining the taxable income after foreign rules make corresponding deduction in the same income year. 1.-4. paragraph shall not apply where there are already established a Danish tax value for those assets and liabilities. If the company considers profit and loss after inventory principle respectively realizable principle, used similar principle by the Danish income statement, regardless of whether there is access to them in accordance with the Danish rules. If the company income statement after foreign rules has joined in a transferring company acquisition acquisition dates, sums and an appearance also in acquisition totals and acquisition times by the Danish income statement. There is a transfer to another company in which the receiving company after company's acquisition of foreign rules occurs in summer and acquisition dates and the taxpayer after the transfer controls the receiving company, included profits and losses not by the Danish income statement.

(5). In the inventory of the company's total taxable income is taken into account deficit for income year before the acquisition of control or for income year without taxation in accordance with paragraph 1, in so far as the undertaking by the statement of the foreign income into account deficit, and deficits can be taken into account in accordance with Danish rules. Other deficits are included after the Danish rules. Transfer of losses from other companies as part of joint taxation for foreign policies carried out by the Danish equivalent income statement and shall not exceed an amount equal to the deficit that can be calculated in accordance with Danish rules. Deduction for corporate contributions after foreign policies carried out by the Danish equivalent income statement. The deduction may not exceed the deficit that can be calculated in accordance with Danish rules. Group contributions are taxable after foreign rules, always by the Danish income statement. Deficit of the company may only be carried forward for deduction from income earned by the same company.

(6). Paragraph 1 shall apply, if the taxpayer together with related or jointly with a fund or trust founded by the taxpayer or his kin or foundations or trusts formed by these controls a foreign company as referred to in paragraph 1. The taxpayer shall be deemed to control another company if he or she directly or indirectly or jointly with related owns more than 50 per cent of the share capital of the company or is in possession of more than 50 percent of the votes in the company. As related shall be deemed to be the taxpayer's spouse, parents and grandparents, as well as children and grandchildren and their spouses or estates after the mentioned persons. Place child and adoptive equated with true parentage. Shares and voting rights held by the company participants, with whom the taxpayer has an agreement for the exercise of control, or owned by a company or an association, etc. as mentioned in section 2 (1), (2). paragraph (transparency unit) in which the taxpayer involved, shall be taken into account when calculating in 2. PT.

(7). By the taxpayer's income statement included the part of the company's CFC income corresponding to the average share of the company's total share capital, as the taxpayer has owned during the income year. There shall, however, only income earned by the company in the part of the taxpayer's income year in which the taxpayer has control over the subsidiary.

(8). At the disposal of the company's assets and liabilities, which are acquired or earned before the taxpayer got control over the company, the market value at the time when the taxpayer was given control of the company, be used instead of acquisition cost. Corporation Tax Act section 4 (A) (1), (2). and (3). paragraph shall apply mutatis mutandis. This applies only if the profits and losses on those assets and liabilities not already taken into account in the Danish income statement. When the company meets the conditions of paragraph 1 without having met them in the prior income year, shall be considered as assets for depreciated with the foreign tax write-offs in the prior income year, however, the (4) 3. paragraph, mutatis mutandis. Recycled depreciation may not exceed the amount by which the sum of the depreciations made this year under taxation after this provision exceeds the actual impairment charge after the time when the taxpayer was given control of the company. There is a transfer to another company in which the receiving company after company's acquisition of foreign rules occurs in summer and acquisition times and the taxpayer after the transfer still controls the receiving company with the same direct or indirect ownership interest, profits and losses are not counted by the Danish income statement.


(9). By the taxpayer's income statement included the part of the company's claimed deficit, which is equivalent to what CFC income in accordance with paragraph 1, nr. 2, constitute of the total taxable income. The rest of the deficit will lapse. Similarly, deficits, which are transferred from other companies as part of a joint taxation or other set of rules whereby the deficit can be transferred. The company argued and transferred the deficit can be taken into account shall not exceed an amount equal to the shortfall calculated according to the Danish rules.

Paragraph 10. CFC income in accordance with paragraph 7-9 may not exceed the taxpayer's share of the company's total taxable income pursuant to paragraphs 4 and 5.

Paragraph 11. Corporation Tax Act section 32, paragraph 10, shall apply mutatis mutandis to taxpayers covered by paragraph 1. In assessing whether the taxpayer must take into account the company's income, included also the foreign tax, which after foreign rules would be charged the company on the occasion of the income.

Paragraph 12. Corporation Tax Act section 32, paragraph 11, shall apply mutatis mutandis to taxpayers covered by paragraph 1, however, is given only a deduction for foreign taxes with the part of the year's total taxes corresponding to the ratio of the income of a fixed amount in accordance with paragraph 7-9 and its total taxable income calculated in accordance with paragraphs 4 and 5.

Paragraph 13. For taxpayers covered by paragraph 1 shall be taken into account dividends from companies, etc. covered by paragraph 1 shall not apply to the taxable income, to the extent that the proceeds do not exceed the Danish tax that the taxpayer will have to pay on the income of the company.

Paragraph 14. Has the taxpayer for an income year paid Danish CFC tax after this provision, may be paid in cash in a CFC tax later income year to the extent that the sum of foreign taxes paid on income covered by paragraph 1 of the basic regulation. Corporation Tax Act section 32, paragraph 11, and the Danish CFC tax actually paid as a result of this provision exceeds the sum of the Danish tax on income in accordance with paragraph 1, without prejudice to article. Corporation Tax Act section 32, paragraph 5, of the person concerned and the intervening years. To the extent that the taxpayer has received dividends, which are not included to the taxable income as a result of paragraph 4, account shall be taken of the cash disbursement to the taxable income in the income year in which the CFC tax refunded.

§ 17. Interest on the debt may not be deducted when calculating the taxable income to the extent the debtor as gift or as advancement has taken on debt over for descendants or their spouses or to fund, scholarships or similar in whole or in part is created for the benefit of certain families. Stepchildren and foster children are equated with descendants.

section 17 (A). In determining the taxable income, expenditure for interest on taxes and customs and excise taxes are not deductible except interest for deferred under section 36 of the law on the tax on estates and gifts and section 12 of the law on the taxation of profits made from the sale of real estate.

(2). Interest on the loans, which are granted under the law on loan for payment of property taxes for certain single-family and townhouses and law on loan for payment of property taxes, cannot be deducted in determining taxable income. The same applies to the interest on the loans granted pursuant to section 33 of the Act on contaminated soils.

(3). Interest of boligydelseslån, which is granted under the law on housing allowance for pensioners law on individual accommodation assistance, or can not be deducted in determining taxable income.

(4). Interest rates as a result of late payment of the tax and customs administration's outlay of fees to the auditor for treasure kontrollovens § 3 (D), paragraph 3, or call-in § 5 a, paragraph 3, may not be deducted in determining taxable income.

§ 17 B. Amounts payable after the law on taxation to the municipalities of immovable properties paragraph 29 (A) shall not be taken into account in determining the recipient's taxable income and shall not give rise to a change in the recipient's income employments for the past income year.

§ 17 c. cost of depot fees, box rent, account summaries, as well as the administration, moreover, relating to securities and bank accounts, which are used to acquire, ensure and maintain capital income, see. personal tax law § 4, or equity income, see. personal tax Act section 4 (a), may not be deducted in determining taxable income.

§ 17 d. winnings away soldered by financial institutions for holders of accounts in accordance with the law on profit gain savings, can not be deducted when calculating the taxable income of the Foundation's money.

§ 17 E. (repealed) § 18. Interest on loans taken against security in life assurance policies, subscribed in the period after 30 June. November 1939, can only be brought to a deduction in determining taxable income, in respect of the portion of the loan sum that exceeds the insurance buyback value.

(2). The provision will not apply to insurance for which the premium payment stretches over at least 10 years, and if the buyback value is not arbitrarily increased by extraordinary premium deposits.

§ 18 A-18 C. (Repealed) section 19. (Repealed) § 20. (Repealed) section 21, 21A. (repealed) § § 22-26. (Repealed) § 27. (Repealed) article 27 a. taxable persons must match regular income tax on the consideration for the transfer of patent law, copyright in literary and artistic works, the right to the pattern or trademark or similar limited rights or of the consideration for the sale of a special manufacturing method or similar (know-how), may, if the consideration for the agreement should not have been paid in full in the divestment this year, choose in this and later years only to revenue lead the charge amount that after the original agreement could require paid in that year. The remuneration amounts to the latest recognised as income in the year in which they are paid. It is a condition for the application of the rules in 1.-2. paragraph that the taxpayer is the author of the retained right or know-how, or to the right or know-how acquired as part of the taxpayer's valuable or for speculative purposes.

(2). The same is true for societies and associations to be taxed on remuneration as referred to in paragraph 1 in accordance with the rules of the law on income taxation of limited liability companies, etc. 1. paragraph shall not, however, the transfer between affiliates, see. Corporation Tax Act section 31 C.

section 27 (B). The taxpayer share of grant funding for research, which is administered by the Research Agency, and which are allocated in the income years 1998, 1999, 2000 and 2001 shall be taken into account in determining an appropriate documentation against the taxable income of the company or the income year in which the payment has taken place, if the taxpayer so requests. The request must be filed with the Customs and tax administration by 1. May 2005. The request shall be treated as a withdrawal of a possible complaint to the Tax Appeals Board or the national tax Tribunal over issues relating to the accrual of grant appropriations as referred to in 1. section customs and tax administration shall inform the Tax Appeals Board or the national tax Tribunal on the taxpayer's request. The taxpayer may withdraw his request for the modified accrual no later than one month from the receipt of the request, as a result of the amended financial statements.

(2). Be granted an allowance of 100 per cent of the expenses incurred by the taxpayer according to Bill to pay or have paid for expert assistance, etc., as mentioned in paragraph 54 in cases of tax forvaltningslovens as mentioned in section 55 relating to the accrual of tax forvaltningslovens grant appropriations as referred to in paragraph 1. This is true even if the taxpayer has not been fully upheld or dismissed overwhelmingly. Allowance after 1. item is reduced by the indemnity, which the taxpayer received pursuant to tax forvaltningslovens chapter 19. Allowance after 1. paragraph shall not be taken into account for the taxable income. Expenses qualifying for reimbursement after 1. paragraph, cannot be deducted in determining taxable income. Request for reimbursement after 1. paragraph shall comply with the requirements deriving from the rules laid down pursuant to tax forvaltningslovens § 58. The request must be submitted to the Customs and tax administration at the same time as the request referred to in paragraph 1.

(3). Recipients of grant appropriations referred to in paragraph 1 may, in determining the taxable income for the income year in which the payment of the grant allocation has taken place, make deductions for expenses for lodging, diet and småfornødenheder in accordance with the procedure and under the conditions of the relevant income year applied to the wage earners. There may, however, not deductions, to the extent that the costs are covered by a skattefrit of income grant according to the rules laid down in section 7 K, like that don't allow a deduction to the extent that the costs are covered tax-free as attachment after Bill. Request for resumption of tax assessment for the purposes of deductions after 1. item must be submitted to the Customs and tax administration at the same time as the request referred to in paragraph 1.

section 27 (C). (repealed) section 27 (D). (repealed) section 27 E. Remuneration which a person receives through the sale of a forsknings‑ or development work, can be taken into account in determining the taxable income within a 10-års‑periode, beginning with the income year in which the transfer occurs. It is a condition that the transfer occurs to a aktie‑ or private limited company with a view to further development of the above work, and that the whole shall be granted in the form of shares in the said company.


(2). The taxpayer determines how large a part of the consideration to be included in the income of the individual years within 10 ‑års‑perioden of the basic regulation. However, paragraphs 3 and 4. Amounts included in the income of one year, can not later be transferred to a second year. By the tax return must be given information on the part of the consideration that have not yet been included in the taxable income.

(3). By renunciation referred to in paragraph 1, the shares must be one for sale corresponding proportionate part of the consideration to be taken into account in determining the taxable income within the income year in which the sale takes place.

(4). The taxpayer's tax liability ceases after withholding tax Act section 1 as a result of vacating, or will be taxable in accordance with the provisions of a tax treaty resident in a foreign State, the Faroe Islands or Greenland, the remuneration referred to in paragraph 2, 3. paragraph, shall be included when calculating the taxable income for the income year in which income skattepligten ceases, or where there is movement of the tax residence.

section 28. For people who buy tickets to receive as consideration shares or warrants for shares of the company, where they are employed, joins the taxation of the sale of goods law or tegningsret first received at the time of purchase the Court respectively, drawing the right exploited or abandoned. Similarly, taxation by buying tickets for the shares or warrants for shares received as part of an agreement for personal work, incidentally, as well as for purchase vouchers for shares or warrants for shares, as persons who are elected to a member of or an Assistant for the company's Board of Directors, receives as remuneration. The person shall be deemed to have received a remuneration, provided that he/she pays an amount that is lower than the purchase or subscription of the Court of commercial value determined at the time when the acquired the absolute right to the received buy-or tegningsret. For purchasing assistance requires the application of the rules in the 1. and 2. point that it received commercial law provides a right for either the employee or the company, etc., who have made buying the right to acquire or deliver shares. Furthermore, the application of the rules in the 1. and 2. item subject to the condition that the company, in which the recipient is employed, etc., either have issued buy right or drawing right or has acquired the right to buy or drawing right from a company that is consolidated with company, see. Exch. rate gains § 4, paragraph 2, and which have issued buy Court respectively the drawing right. Taxation on the basis of the purchase of the Court or drawing the Court's value at the date of exercise, respectively, at the time of the transfer. If the company that has issued the purchase or subscription right, or the company, wherein the person pursuant to the purchase or subscription right may acquire shares, prior to the person's exploitation or abandonment of the right part of a mergers, divisions, transfers of assets or share exchange, shall be deemed to be the person not to have ceded the agreement by the merger, Division, transfer of assets or stock exchange. If the received commercial law or tegningsret expires unutilised tax lapse pursuant to section 16 of the basic regulation. State Tax Act § 4.

(2). Paragraph 1 shall apply mutatis mutandis to buy tickets for the shares or warrants for shares received from a corporation that has been consolidated with the company, where the person is employed, etc, see. Exch. rate gains § 4, paragraph 2. It is a condition of buying the right respectively drawing right issued by the company that is providing buy Court respectively the drawing right.

(3). There are granted buys tickets or warrants covered by paragraph 1 or 2, and are otherwise in accordance with the rules in section 6 of the Danish State, paragraph 1, point (a), a right to deduct for the associated costs, the portion of the deductible expense, corresponding to the purchase of the Court respectively, drawing the Court's value at the date of exercise, first deducted on calculation of the taxable income for the income year, where to buy the right warrants the Court utilized respectively. Is buying the right or drawing the right granted by a company that is consolidated with the company, where the recipient is employed, etc, see. Exch. rate gains § 4, paragraph 2, arises, the possible taxation of the company in which the recipient is employed etc., first in the income year, where to buy the right warrants the Court utilized respectively.

(4). The taxpayer's tax liability ceases after withholding tax Act section 1 without at the same time, after withholding tax liability arises, § 2, paragraph 1, no. 1 or 2, the remuneration referred to in paragraph 1 1. and 2. paragraph, shall be included when calculating the taxable income for the income year in which the tax liability ceases. Will be taxable in accordance with the provisions of a tax treaty resident in a foreign State, the Faroe Islands or Greenland, equated this by the application of the rules in the 1. point of termination of the tax liability. Taxation on the basis of the purchase of the Court or drawing the Court's value at the time of the termination of the tax arises.

(5). The taxpayer's tax liability ceases after withholding tax Act § 2 (1) (8). 1 or 2, without at the same time, the taxpayer will be liable to tax in accordance with § 1, remuneration to the withholding tax referred to in paragraph 1 1. and 2. paragraph, shall be included when calculating the taxable income for the income year in which the tax liability ceases. Taxation on the basis of the purchase of the Court or drawing the Court's value at the time of the termination of the tax arises.

(6). The taxpayer may, in accordance with the rules laid down in § 73 E get withholding tax deferment of payment of taxes and social contributions, calculated in accordance with paragraph 4.

(7). By exploitation or abandonment of buy-or warrants, after which has joined tax liability pursuant to paragraphs 4 or 5, the taxpayer can opt for these buy-or warrants to determine the taxable remuneration on the basis of the purchase or subscription of the Court at that point in time. Access to the recalculation after 1. item is subject to by vacating the property, etc. is filed tax return to the tax and customs administration, and that the later exploitation or abandonment shall be lodged a tax return to the tax and customs administration.

(8). Where to buy-or share warrants expire unused, according to who has joined tax liability in accordance with paragraph 4 or 5 shall be abolished the obligation to pay taxes and social contributions of these purchase and subscription options. Cancellation of tax and social contributions 1. item is subject to by vacating the property, etc. is filed tax return to the tax and customs administration in the tax return deadline, and that at the expiry of the notice to be submitted later to the Customs and tax administration before the tax deadline.

(9). For purchasing assistance, and share warrants, which has joined tax liability pursuant to paragraphs 4 or 5, but which fall within the scope of liability to tax in this country, abolished the obligation to pay taxes and social contributions by buying tickets and warrants which are not exploited or abandoned by tax arises reentry. Those buy-or warrants are treated according to the rules laid down in paragraphs 1 to 3, as taxation by a later exploitation or abandonment on the basis of the purchase or subscription of the Court at that point in time.

Paragraph 10. Reduced taxes and social contributions in accordance with paragraph 7, or lapses, the obligation to pay taxes and social contributions in accordance with paragraphs 8 and 9, shall be refunded if any overpaid tax and social contribution at the request of an interest-rate subsidy at 6 per cent per year from the time of payment. Interest rate subsidy shall not be taken into account in determining taxable income.

Paragraph 11. 11) paragraphs 1 to 10 shall not apply where the assignment of buying tickets or warrants are subject to the rules in section 7 (A) or section 7 (H), see. However, section 7 H, paragraph 8.

§ § 28 A-28 (C). (repealed) section 29. Have a self-employment more than 10 people as owners, some owners do not participate in the company's operations significantly, to the company for the latter owners prepare a common tax accounting after tax legislation general rules. However, the interest income and interest expenses, etc., see. § 5 shall be allocated over the period, the interest relates. Depreciation, amortisation and impairment losses must be carried out with the same rates for those owners, see. However, paragraph (3), 2. PT.

(2). The joint tax balance sheet is calculated for the calendar year, unless the tax Board allows the use of a different fiscal year.

(3). The common tax accounts calculated in accordance with paragraphs 1 and 2 shall be used by the taxpayer in the income statement. It shall not, however, apply to depreciable basis and depreciation rates, if the taxpayer has depreciated differently from the other owners.

(4). Owners of wind turbines or wind turbine units, using the rules of section 8 P, paragraphs 2 and 3, shall not be counted in determining the number of owners referred to in paragraph 1.


section 30. In determining the taxable income are not included services incurred by the employer for medical treatment of the employee is justified by disease or accident, including treatment of mental disorders with a psychologist or psychiatrist, to the corresponding disease-preventive treatment, for treatment with a chiropractor or for the treatment of the employee's misuse of medications, alcohol or other intoxicants, without prejudice. However, paragraph 2. In determining the taxable income be counted nor benefits, which shall be borne by the employer to the employee's smoking cessation products. In determining the taxable income shall be taken into account nor the interest rate advantage that an employee had to accomplish by that employer provides that a loan to cover the costs of treatment. Interest advantage account shall be taken of nor, if the employer provides the employee with a loan to cover the costs of smoking cessation products. If the employer has chosen to take out insurance to cover expenses in connection with the employee's treatment or smoking cessation products, or where the employee has taken out such insurance and the employer covers the employee's expenses for this purpose, account shall be taken of corresponding insurance premium or the amount received from the employer to the employee's taxable income.

(2). Tax free for services to cover medication costs, which are borne by the employer in connection with a treatment covered by paragraph 1 1. point, is limited to expenses incurred in a period not exceeding 6 months from 1. behandlingsdag, apart from the expenses incurred during hospitalization in hospital, clinic etc. Similarly for tax-free interest of the advantage of a loan, insurance premiums or amounts covering them, see. (1), (3). and 5. paragraph, in so far as the medication costs are covered by the loan or insurance in addition to the period referred to.

(3). It is a condition of tax-exempt authority in accordance with paragraph 1, that the cost as part of the employer's General personnel policy for all company employees, including to an insurance policy underwritten by the employer offered to all company employees. The offer may be limited in accordance with the general criteria of seniority and the number of working hours.

(4). It is also a condition for tax-exempt authority in accordance with paragraph 1 1. or 3. point to the existence of a physician referral to treatment. Tax free for services for the treatment of abuse of drugs, alcohol or other intoxicants is, however, only be subject to the existence of a written medical certificate stating that the employee is in need of treatment, and tax-free benefits for chiropractic treatment of is only conditional upon the existence of a written statement from a chiropractor who has authorization after Danish court or, if the chiropractor is established abroad , equivalent qualifications, that the employee is in need of treatment. In the treatment of mental disorders with a psychologist there is furthermore a condition that the psychologist has authorization after Danish court or, if the psychologist is established abroad, an equivalent qualification.

(5). It is a condition of tax-free for insurance premiums in accordance with paragraph 1, 5. paragraph, to the insurance conditions shows that the insurance only covers treatment in accordance with paragraph 1 1. point that either happens after medical referral, is medically approved, or, as regards the treatment of abuse of drugs, alcohol and other intoxicants as well as chiropractic treatment, comply with the requirements of paragraph (4), 2. PT. For treatment of mental disorders with a psychologist are tax-exempt of subject to the condition that the insurance conditions shows that the psychologist shall meet the requirements set out in paragraph 4, 3. PT.

(6). Paragraphs 1 to 5 shall apply mutatis mutandis to benefits for treatment or smoking cessation products, as in the case where the company's employees are covered by a scheme as referred to in paragraph 1, given to people as part of an agreement on the provision of personal work, incidentally, as well as to persons who are elected to a member of or an Assistant for boards, committees, commissions, councils, boards or other collective bodies , including the Parliament, regional councils and municipal councils. Paragraphs 1-3, paragraph (4), 2. paragraph, and (5) shall apply, mutatis mutandis, to services for alcohol rehab, which is given to members of a Labor Union, pension fund or similar.

section 30 (A). In determining the taxable income may be taxable persons, who operate as self-employed persons, deduct expenses for own health treatments, etc. and health treatments, etc. of a spouse who is not overwhelmingly driver company, but which receive a share of company profits, see. withholding tax Act section 25 (A), paragraph 3, in accordance with the rules laid down in paragraphs 2 to 5. The right to deduct is subject to 1) the person to whom the health treatment, etc. related to, involved in running the business with a personal performance of the not insignificant extent and 2) any employees in establishments operated by the self-employed, except for establishments covered by personal tax law § 4 (1) (8). 10 or 12, with at least two owners, as part of corporate general personnel policy at the latest at the same time, with the establishment of the scheme for the self-employed are offered a similar arrangement with the tax exemption for employer-paid health treatments, etc., see. section 30. If after section 30 (3), 2. point, is provided for general seniority claims, to the self-employed and a possible spouse fulfill a similar seniority requirements.

(2). The right to deduct under paragraph 1 shall include services to be held for medical treatment in case of illness or accident substantiated, including treatment of mental disorders with a psychologist or psychiatrist, to the corresponding disease-preventive treatment, for treatment with a chiropractor or for the treatment of abuse of drugs, alcohol or other intoxicants, without prejudice. However, paragraph 3. The right to deduct under paragraph 1 shall also include benefits for smoking cessation products. If the self-employed have chosen to take out insurance to cover expenses in connection with such treatment or smoking cessation products and any employees in the company are taken out an equivalent insurance pursuant to section 30 (1), 5. point, the insurance premium is deductible. If, for the employees in a company are taken out an insurance policy, as mentioned in section 30 (1), 5. point, and the self-employed or a possible spouse subject to withholding tax Act section 25 (A), paragraph 3, of the technical reasons, cannot be covered by insurance, there may be deducted from benefits as mentioned in 1. and 2. paragraph, provided that these services are similar to the benefits for the employees concerned, are covered by insurance.

(3). Deductibility of expenses for medicine, to be held in connection with a treatment covered by paragraph 2, 1. point, is limited to expenses incurred in a period not exceeding 6 months from 1. behandlingsdag, apart from the expenses incurred during hospitalization in hospital, clinic etc. Similar applies to the deductibility of insurance premiums, to the extent that the medication costs are covered by insurance in addition to the period referred to.

(4). It is a condition of the right to deduct under paragraph 2, 1. point to the existence of a physician referral to treatment. Deductibility of expenses for the treatment of abuse of drugs, alcohol and other intoxicants is, however, only be subject to the existence of a written medical certificate stating that the person has a need for treatment. Deductibility of expenses for chiropractic treatment is only conditional upon the existence of a written statement from a chiropractor who has authorization after Danish court or, if the chiropractor is established abroad, corresponding qualifications, whether that person is in need of treatment. In the treatment of mental disorders with a psychologist, it is furthermore a condition that the psychologist has authorization after Danish court or, if the psychologist is established abroad, an equivalent qualification.

(5). It is a condition of the right to deduct for insurance premiums in accordance with paragraph 3. paragraph, to the insurance conditions shows that the insurance only covers treatment in accordance with paragraph 1. point that either happens after medical referral, is medically approved or, as regards the treatment of abuse of drugs, alcohol and other intoxicants as well as chiropractic treatment, comply with the requirements of paragraphs 4, 2. and (3). PT. For treatment of mental disorders with a psychologist are tax-exempt of subject to the condition that the insurance conditions shows that the psychologist shall meet the requirements set out in paragraph 4 4. PT.

(6). In determining the taxable income of a spouse who is not overwhelmingly driver company, but which receive a share of company profits, see. withholding tax Act section 25 (A), paragraph 3, no account shall be taken of benefits from the other spouse or payouts from insurance as referred to in paragraphs 1, 2, 4 and 5. section 30, paragraph 2, shall apply mutatis mutandis.


section 31. 19) in determining the taxable income are not included services to cover expenses in connection with education programs and courses, when services are received from an employer as part of an employment relationship or within the framework of an agreement on the provision of personal work, incidentally, and benefits are covered by paragraph 3. Services covered by paragraph 3 to cover expenses in connection with programmes and courses are also included, not when they are received upon termination of an employment relationship. 1. paragraph shall also apply to benefits covered by paragraph 3, which is given to individuals who are selected as a member of or an Assistant for boards, committees, commissions, councils, boards or other collegial bodies, including Parliament, regional councils and municipal councils, given to members of a Labor Union, unemployment fund or pension fund as well as given to workers in the context of self-selected competence development in accordance with the collective agreement. Similar applies to benefits covered by paragraph 3, as people receive from the State in the job centre, or as students receive from employers ' Student refund. Similar applies to benefits covered by paragraph 3, there shall be granted in respect of a training place or under section 73 (b) of the Act on an active employment efforts for persons participating in training after the Act on labour market training, etc. matching applies to the granting of clearance after the law on universities (University law) or law on scholarships for certain foreign students for short-and medium-term higher education. Similarly, for reimbursement of tuition fee, which shall be granted in accordance with the law on the State adult education support (SVU), as well as for reimbursement of tuition fee, which shall be granted in accordance with the law on support for adult education and training (S), including aid granted under section 23 (3) and (4) of the basic regulation. paragraph 2, of the law on the State adult education support (SVU). Similarly, for reimbursement of tuition fee, which shall be granted under section 73 (b) of the Act on an active employment efforts for persons involved in the training, which is covered by the law on the State adult education support (SVU) or law on allowances for participation in vocational adult and continuing education.

(2). Paragraph 1 shall not apply where the training or course have exclusively private nature for the recipient.

(3). The following services are included in accordance with paragraph 1 shall not apply to the taxable income: 1) school or tuition fee. Benefits to cover the cost of the acquisition of a driving licence for ordinary car can, however, not be granted tax free, unless the employer, etc., see. paragraph 1 shall be obliged to hold the service in accordance with applicable law.

2) Benefits to cover the book and material expenses, which are relevant to the programme or course.

3) Allowances to cover the costs of lodging, diet and småfornødenheder, see. (4).

4) Universal subsidies, provided that the compensation does not exceed the rate in paragraph 5.

(4). Cost of lodging, food and småfornødenheder can be covered tax-free by the employer, etc., see. (1) when the recipient of the service due to the distance between the place of residence and the place of education or training facilities do not have the opportunity to spend the night at his usual place of residence. When staying in education or training centre lasts at least 24 hours, can the rates in paragraph 9 (A), paragraph 2, no. 1 and 4, of the basic regulation. section 9 (A), paragraph 3, of the usual expenses for lodging, diet and småfornødenheder in the field of education or training centre is used instead of the actual costs. The rate of 2. point to the diet and småfornødenheder can be used only in the first 12 months of your stay in education or training centre. Regardless of 1. point can the employer, etc., see. (1) tax free to cover the actual costs of diet, when the diet ingested on educational or training centre.

(5). There can for transport back and forth between the usual place of residence and the institution or course location or between the work place and the institution or course location in your own car or motorcycle along the normal route paid a universal allowance calculated on the basis of the rate of tax, the Council shall decide pursuant to section 9 (C), paragraph 1. Similarly for transport between education or training places or within the same training or course location. The employer, etc., see. (1) tax free to cover the actual costs of other services. Have the learners or student access to one of the employer, etc., see. (1) paid by public or private means of transport shall be paid remuneration in accordance with 1. and 2. point to the taxable income for the part of the line, where there is access to free services. Have the learners or the student received the universal allowance under section 9 (B) of the same section shall be paid remuneration in accordance with 1. and 2. point to the taxable income. Have the learners or the student received the universal allowance under section 9 (B) for the transport, in connection with a training or a course, you may not later be transcended to the allowance after 1. and 2. point for the transport, in connection with the same training or course.

(6). Expenses covered by paragraph 3, are not covered by an employer, etc, see. (1) cannot be deducted on the income statement, unless the consequences of tax legislation general rules.

§ 31A. (repealed) section 32. (Repealed) section 32 (A). (repealed) § § 32 (B) and 32 (C). (repealed) section 32 (D). The tax Minister lays down rules on: 1) recording by head count was over taxable persons and estates.

2) in the municipality of a taxable person or a taxable estate shall be appointed to the State treasure.

3) 5) tax return and tax equation as well as the collection, recovery and return of taxes, etc., in the following cases: (a)) where for a person in the course of the year has been a change in the tax liability conditions.

(b)) Where a person in accordance with the provisions of a tax treaty will be resident in a foreign State, the Faroe Islands or Greenland.

(c)) On the estates.

section 32 (E). (repealed) section 32 (F). The calculation of the limitation period for claims on tax on profits subject to property taxation law and profit depreciation law sections 9, 21 and 40 except for the time in which the Customs and tax administration as a result of the taxpayer's stay abroad has been unable to make the requirement applicable at the Danish court.

section 33. 15) 26) tax paid to a foreign State to Greenland or the Faroe Islands and charged against income from sources in that State, whether by direct taxation, or by deduction, can be deducted in the income taxes to the State and municipality to be due in respect of this income in Denmark, see. However, the pension return tax article 19, paragraph 2. The amount to be deducted shall not, however, be able to exceed the proportion of the total Danish taxes according to the ratio of the foreign State, or on the Faroe Islands in Greenland taxed portion of income and all the income taxed in Denmark falls on the former part of the income.

(2). If the foreign State with Greenland or the Faroe Islands has concluded an agreement with the avoidance of double taxation, however, must not be given credit for a larger amount than that which this tax State, Greenland or the Faroe Islands after the agreement has an unconditional right to obtain.

(3). When a transferring company domiciled in this country, in connection with a merger, demerger or contribution of assets shall transfer assets in a permanent establishment or immovable properties situated in another Member State of The European Union, to a recipient company, domiciled in another Member State, be reduced by the Danish tax on the transfer. The Danish taxation shall be reduced in accordance with paragraphs 1 and 2, or in accordance with the provisions of the double taxation agreement with the Member State in which the permanent establishment or the immovable property is located, with the tax to which this Member State could have affected profits or capital gains of the permanent establishment or the fixed property of the transfer, provided that the merger, Division or flow was not within the scope of Directive 90/434/EEC.

(4). When a transferring company resident abroad, and as by taxation in this country is considered to be a transparent device in connection with mergers, divisions, transfers of assets or stock exchange shall transfer assets and liabilities to a receiving company covered by the concept of a company of a Member State in article 3 of Directive 90/434/EEC, shall be reduced by the Danish tax on the transfer. The Danish taxation shall be reduced in accordance with paragraphs 1 and 2, or in accordance with the provisions of the double taxation agreement with the relevant Member State with the treasure which this Member State could have affected profits or capital gains of the transferring company at the handover, if the company was not covered by the concept of a company of a Member State in article 3 of Directive 90/434/EEC.

(5). If a company or association, etc. after Corporation Tax Act section 5, paragraphs 7 and 8, at the income statement must include profits on assets and liabilities, the Danish tax shall be reduced in accordance with paragraphs 1 and 2, or in accordance with the provisions of the double taxation agreement with the tax, which the State concerned, Greenland or the Faroe Islands could have affected profits or capital gains of a permanent establishment or immovable property, where the permanent establishment or the fixed property was abandoned at the same time.


(6). Tax paid to a foreign State, the Faroe Islands or Greenland of the jointly taxed companies are not taxable after Corporation Tax Act section 1, can only be deducted from the Danish tax in accordance with paragraph 1. Danish taxes, which are charged with jointly taxed foreign companies after Corporation Tax Act section 2, are included in the foreign taxes after 1. paragraph Rules in any double tax treaties are not applied. Included several companies that are domiciled in the same country, in taxed companies, these companies are assessed income overall. The total income statement after 4. item also includes Danish companies ' permanent establishments, which are located in the same country, and included in the joint, when there are relaxed for the profits of the permanent establishment after the credit method. Choose a company that has been taxed jointly deficit deduction in other companies ' taxable income, and which are not matched by surpluses in recent years, failing to utilize all its deductions by income statement to a foreign State, the Faroe Islands or Greenland, account shall be taken of the increased foreign tax payment for the income year not by calculation in accordance with paragraph 1.

(7). Paragraph 1 shall not apply with regard to earned income covered by section 33 (A) or section 5 or section 8 of the law on the taxation of seafarers.

(8). Freight tax paid to a foreign State, which exceeds the Danish tax that falls on the income from the foreign State, see. (1), (2). points, can be carried forward for deduction of tax in the following year. A forward cargo tax, see. 1. paragraph, can only be deducted in a future year, in so far as it with the addition of the freight paid tax in that year does not exceed the Danish tax, which this year falls on the foreign income. As freight tax shall be deemed to be a tax on gross profits in international maritime traffic.

section 33 (A). If a person who is liable to tax in accordance with § 1, withholding tax during the stay outside the Kingdom for at least 6 months without other interruptions of residence than necessary work here in the Kingdom in direct connection with abroad, holiday or similar of a combined duration of not more than 42 days, acquired earned income by personal work in service conditions, the total income tax shall be reduced by the amount that is proportionately falling on the foreign income. The reduction does not include the share of earned income that can be allocated to work in this country. In determining the said 6 ‑måneders‑periode shall be deemed to stay on board a Danish ship, which is registered in the Danish International ship register, see. law on taxation of seafarers to be stay outside the Kingdom. Tax liability ceases after withholding tax Act § 1 before the end of the 6-month period, the rules in this clause shall apply mutatis mutandis on the earned income acquired during the period in which the tax liability was composed, provided that the conditions laid down in 1. paragraph are fulfilled.

(2). Paragraph 1 shall not apply to income from services outside the realm of the Danish State or other public authority, provided that the transferee of Danish that earned income receive benefits under section 7, nr. 15, or section 9 (A). Similarly, paragraph 1 shall not apply to earned income acquired from the Danish State or other public authority, if the wage is established pursuant to a collective agreement and it is not expressly stated in this agreement, the wage is determined taking into account the reduction in accordance with paragraph 1.

(3). Has a double taxation treaty for a person who has not been issued by the Danish State or another public authority, conferred the right to income taxation, Denmark reduced the total income tax with half of the amount that is proportionately falling on the foreign income. Similarly for those issued for the execution of the system of export for the Danish State or other Danish public authority.

(4). Tax Minister may lay down rules on deferral of collection of the tax.

(5). Paragraph 1 ‑ 4 shall apply mutatis mutandis to estates subject to estate tax Act § 1, paragraph 2.

§ § 33 B-33 (C). (repealed) section 33 (D). 41) surplus or deficit in a fixed drifssted in a foreign State shall be treated in accordance with the rules in paragraph 2 ‑ 4 if Denmark's tax treaty with that State means that Denmark must ease the double taxation of the profits of the permanent establishment after eksemptionsmetoden. With a permanent establishment in a foreign State shall be treated as real estate in a foreign State. If a person or a company, etc. have more permanent establishments in the same State, shall be considered in this respect as a permanent establishment. That deficit is considered also the use of reserves for investment funds and deposits on accounts of establishment to advance depreciation on an asset. By eksemptionsmetoden means that Denmark must reduce the Danish tax with the part thereof which, in the ratio of the profits of the permanent establishment and the total taxed income falls on the former part of income regardless of the size of the tax paid to the foreign State.

(2). Have a person or a company, etc. in determining taxable income made deduction of the losses of a permanent establishment in a foreign State must be provided in subsequent income year where there are profits therefrom, or in which the permanent establishment or part thereof sold or terminated, be recapture of an amount equivalent to the previously calculated the sea freight deficit. In subsequent income year using the calculation of taxable income shall be taken into account an amount equal to the calculated the sea freight deficit until there has been a tax on an amount equal to the shortfall calculated the sea freight. There must, however, be taken into account more than an amount equal to the profits or income of the permanent establishment, which is included in the income statement or the tax calculation for the same income year.

(3). Have a person or a company, etc. deficit in permanent establishment in a foreign State, this deficit can only be deducted in determining taxable income, to the extent that the deficit exceeds the profits or income of the permanent establishment for the past year, which has not been concluded by calculation in accordance with paragraph 2 or this piece.

(4). The rule in paragraph 2 about the recapture of previously calculated the sea freight deficit and the rule in paragraph 3 on the limitation of the deduction of the losses shall not apply, in so far as the surplus or profit for subsequent respectively earlier income year is matched by the person's or company's negative income from other activities in the same income year.

(5). 41) company Ceases to be taxable under section 1 of the basic regulation. Corporation Tax Act § 5, paragraph 7, shall be deducted from the deficit, which are not matched by surpluses in recent years, shall be included when determining taxable income. Paragraphs 1, 2 and 4. paragraph shall apply mutatis mutandis. 1. paragraph shall not apply if the company immediately after the termination of the tax liability within the scope of joint taxation after Corporation Tax Act section 31 (A).

(6). 41) where applicable, a deficit that is not recaptured in accordance with paragraph 1, shall be included when determining 4 ‑ the previous owner's taxable income, if the permanent establishment are sold to a company in which the former owner alone or in conjunction with affiliates, etc. within 5 years after the sale achieves control over the meaning. Exch. rate gains § 4, paragraph 2. Similarly, if an immovable property within 5 years after the sale is restored by the previous owner or a group associated with this company, see. Exch. rate gains § 4, paragraph 2.

(7). 41) paragraph 2 shall not apply to disposals and upon termination, where a company merges with mergers, if deficits for the permanent establishment after foreign rules is transferred to the recipient company and the receiving company profits are taxed in this country in accordance with the General rules of the law. In such a case be made for losses and recapture of deduction limitation in accordance with paragraphs 2 and 3 of the receiving company.

§ 33 E. 42) (repealed) section 33 F. By calculating the maximum reduction of the Danish tax either in accordance with the rules laid down in section 33 of the Act or the assessed pursuant to the provisions of a foreign State, with the Greenland or the Faroe Islands entered into an agreement for the avoidance of double taxation, the materiality of the income received from abroad, be deducted from the expenditures that are considered to relate to such income without prejudice to article. However, paragraph 3.

(2). Expenditure that is not attributable to either Danish or foreign income to be distributed after the relationship between the Danish and the foreign gross income, see. However, paragraph 3.

(3). If an exporter provides loans to its customer in connection with credit sales of goods, etc., interest expenses, etc. as noted in section 5, paragraph 1, in connection with this does not flow from the in determining the foreign income.


§ 33 G. Where the taxable income of a taxpayer subject to the withholding tax or estate tax Act § 1, § 1, paragraph 2, included stock dividends pursuant to section 16 (A) from the companies, whose shares are subject to equity profit taxation Act § 19, and who are or have been resident abroad, the Customs and tax administration, upon application after give the taxpayers a share of the treasure. There may, however, not after given a larger amount than the amount by which the sum of the amount of the profit-making company has provided in tax on the portion of income that is at the root of the proceeds and the amount that the taxpayer has provided in tax on the yield corresponding to the share of income that exceeds the sum of the amounts that should have been provided in the tax on the profit-making company and the taxpayer If the profit-making company should have been taxed in this country of the underlying yield lying income.

(2). If the foreign State with Greenland or the Faroe Islands has concluded an agreement with the avoidance of double taxation, however, not by the statement of the amount that can be cancelled without prejudice. paragraph 1, could be factored higher tax amount than them, as this State, Greenland or the Faroe Islands after the agreement has an unconditional right to obtain.

§ 33 h. 32) By statement of taxable income can be a company or a Fund, etc., that is taxable after Corporation Tax Act § 1 or Fund tax law § 1, choose to ignore the deficit knows company here in the country or in a foreign State, the Faroe Islands or Greenland, including deficit inherited from the previous income year. Apart from such a large part of the overall deficit, that the taxable income is equivalent to the total positive income from foreign States, Faroe Islands and Greenland, which is subject to the double taxation relief under section 33 or a similar provision of a tax treaty. The amount disregarded shall be transferred instead to the later income year after the rules in § 15. If apart from a smaller amount than the total deficit, the amount is allocated proportionally on the individual loss-making sources. Jointly taxed companies, see. Corporation Tax Act section 31 and section 31 (A), be considered as a single entity for the purposes of 1.-4. PT.

(2). For a person who is liable to tax in accordance with section 1 of the Act, see withholding tax rules laid down in paragraph 1 shall apply on the deficit, which is included in the company's scheme.

§ 34. Tax Minister lays down the detailed rules for the implementation of this law and shall be authorized to incur the associated costs.

The Danish Ministry of taxation, the 11. March 2009 P.M.V. Peter Ceiling/Birgitte Christensen Official notes 1) Act contains provisions that implement elements of Council Directive 90/434/EEC of 23 April 1990. July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (Official Journal 1990 No. L 225, p. 1), as amended by Council Directive 2005/19/EC of 17 May 2006. February 2005 (Official Journal of the European Union 2005 nr. L 58, p. 19).

2) This consolidation Act contains comments on the date of entry into force and transitional provisions adopted in the Folketing year 2006-2007 and 2008-2009. The comments on the entry-into-force provisions for previously agreed changes to the tax assessment Act is as a rule not included. Comments on the entry into force and transitional provisions of laws adopted by the Folketing year 2005-2006, can be found in the lovbekendtgørelse nr. 1061 by 24. October 2006.

3) deployment of new nr. 4-6 in section 2, paragraph 1, nyaffattelsen of § 2 (1), (2). paragraphs, the insertion of new paragraph 6 of section 2 as well as the modification of section 15, paragraph 4, and section 15, paragraph 5, 3. and (4). point, entered into force on 20. April 2007 and has effect for the income year, which began on 1 January. January 2007 or later, see. section 16, paragraph 6, of law No. 343 of 18. April 2007.

4) change in § 2 (1) (8). 6, § 2, paragraph 1 1. section, § 2, paragraph 2 2. point, entered into force on 11. February 2009, see. Act No. 98 of 10. February 2009.

5) the change in section 5 (A), 2. paragraph, section 9 (E), paragraph 4, section 12 (B) (2), 5. paragraph, section 16 (B), (5), 3. paragraph and paragraph 32 (D), nr. 3, entered into force on 3. November 2007 and shall take effect as from the income year 2007, see. Executive Order No. 1237 of 23. October 2007 concerning the entry into force of certain provisions of the law amending the various tax laws (Simpler advances and tax procedure and voluntary reporting of gifts, etc.), see. section 2 of the Act No. 405 of 8. May 2006.

6) the change in section 5 (G) (1), (2). item that has impact for expenditure on 15. April 2008 or later, and the insertion of section 15, paragraph 2, 1. item that has impact on transfer of convertible bonds, which will take place on 15. April 2008 or later, entered into force on 19. June 2008, see. section 8 of Act No. 530 of 17. June 2008.

7) the change in § 7, nr. 19, 2. point, entered into force on 8. June 2007 and have effect on income acquired in the tax year 2007 or later, see. § 4 of the lov nr. 538 of 6. June 2007.

8) change in § 7, nr. 21, entered into force on 1 January. January 2007, see. section 5, paragraph 1, of the lov nr. 1540 by 20. December 2006.

9) Nyaffattelsen of section 7 (1) (8). 23, entered into force on 1 January. January 2009, see. section 167 of the Act No. 1336 of 19. December 2008. Nyaffattelsen was later amended by section 2 of Act No. 1344 of 19. December 2008. The changes came into force on 1 January. January 2009.

10) change in section 7A (1) (8). 1, 6. section, and section 7A (1) (8). 2, 6. point, entered into force on 14. September 2008, see. section 7 of the Act No. 906 of 12. September 2008.

11) deployment of new 2. item in section 7A (1) (8). 1 and 2, new 3. paragraph in section 7 H, paragraph 1, and a new paragraph 3 in article 7 (H), the amendment of section 7 (A) (1). 1, 6. paragraph, section 7 (A) (1). 2., 6. and 7. paragraph, section 7 (A), (2), 6. paragraph, section 7 (A), paragraph 3, section 7 H, paragraphs 8, 9 and 10, and section 28, paragraph 11, as well as the nyaffattelsen of § 7 H (2). 6 and § 7 (H), (7), entered into force on 23. December 2005 and have impact on shares, buying tickets for the shares and warrants for shares granted to the 1. January 2006 or later. The employees and the company, in which the person concerned is employed may agree that the section 7 H, equation (1), (3). paragraph, as amended by Act No. 1411 of 21. December 2005, shall take effect for the shares, buy tickets for shares and warrants for shares that are assigned to the 1. July 2003 or later. The employee and the company which has made the shares concerned, etc., or the company where they are employed, may further agree that section 7 H, equation (1), (3). paragraph, as amended by Act No. 1411 of 21. December 2005, shall take effect for the shares, buy tickets for shares and warrants for shares, granted prior to 1 January 2005. July 2003, and where the time for the employee's taxation of the received shares, etc. arises, the 1. January 2003 or later, see. § 3 (1) and (2) of law No. 1411 of 21. December 2005.

12) Nyaffattelsen of section 7 (B) entered into force on 8. June 2007 and has the effect of acquisitions, which will take place after the Act's entry into force, in accordance with article 3. Article 12, paragraph 2, of law No. 576 of 6. June 2007.

13) Nyaffattelsen of section 7 (E), paragraph 2, article 15, paragraph 1, P 4. section, and section 16, (5) 1. point, entered into force on 1 January. January 2009, see. section 3 of Act No. 1340 by 19. December 2008.

14) Nyaffattelsen of section 7 (F) (1). 1, as well as the insertion of section 8 (L) entered into force on 1. February 2007, see. section 100, paragraph 1, of the lov nr. 90 of 31. January 2007.

15) modification of section 7 (F) (1). 11, nyaffattelsen of section 7 (F) (1). 12, as well as the amendment of § 33 (1), entered into force on 20. April 2007, see. section 6, paragraph 1, of the lov nr. 345 of 18. April 2007. The inauguration of the new No. 13 in section 7 (F), paragraph 1, entered into force on 20. April 2007 and have effect for grants made on 15. June 2006 or later, see. section 7, paragraph 4, of law No. 345 of 18. April 2007.

16) the change of the ' law on a labour market fund ' to: ' law on labour market contribution ' in all the law and the revision of section 8 (A) (1), (3) section, came into force on 26 May. October 2007 and shall apply as from the income year 2008, see. section 14 of the Act No. 1235 by 24. October 2007.

17) the change in section 7 L (1), entered into force on 21. December 2007 and have impact on pension schemes, which created the 1. January 2008 or later, see. section 11 (2) of law No. 1534 of 19. December 2007.

18) the change in section 7 L (1), entered into force 19. June 2008, see. section 6 of the law No. 522 of 17. June 2008.

19) insertion of section 7 Æ and amendment of section 31 (1), (3). point, entered into force on 1 January. July 2008 and shall take effect as from the income year 2008, see. section 3 of Act No. 519 of 17. June 2008.

20) § 7 island was inserted by section 9 of Act No. 527 of 17. June 2008 and entered into force on 2. November 2008, see. Executive Order No. 1054 of the 22. October 2008.

21) the repeal of section 8 (4), 2. point, entered into force on 9. May 2008 and shall take effect as from the income year 2009, see. section 2 of the Act No. 336 by 7. May 2008.

22) insertion of new. 4. paragraph of section 8 A, paragraph 1, as well as new 5. paragraph in article 12, paragraph 2, entered into force on 1 January. June 2007 and shall take effect as from the income year 2008, see. section 1 of the Decree No. 414 of 2. May 2007, see. § 3, paragraph 2, of law No. 1582 by 20. December 2006.


23) the change in section 8 (A) (1), 4. paragraph, article 12, paragraph 1, article 12, paragraph 2, 5. paragraph, article 12, paragraph 6, 1. paragraph, article 12, paragraph 7, 1. paragraphs, and the insertion of section 8 (A) (2) and (3), § 8 M, paragraphs 4 and 5, and article 12, paragraphs 3 and 4, entered into force on 9. May 2008 and shall take effect as from the income year 2008, see. section 15 of Act No. 335 of the 7. May 2008. A total gain or loss after the stock profit tax section 23, paragraph 5, to be shared between the income year 2007 and income year 2008, included in 2008 with the amount not included in 2007.

24) the repeal of section 8 (F) and the changes to the section 8 (H), (2) and section 8 (Q), (3), entered into force on 1 January. September 2008, see. section 3 of Act No. 552 of 17. June 2008.

25) the change in § 8 M, (2) and section 9 (J) (1) and (2), entered into force on 26 May. October 2007 and shall apply as from the income year 2008. For the income year 2008 represents the percentage 4.0% and basic amount 6,950 euros in § 8 M, (2) and section 9 (J) (1) and (2) of the basic regulation. § 14 (2) of law No. 1235 of the 24. October 2007.

26) the wording of section 8, paragraph 2, and the modification in § 33 (1), 1. point, entered into force on 21. December 2007 and shall take effect as from the income year 2010, see. section 11 of Act No. 1534 of 19. December 2007.

27) change in § 9 (1), (3). paragraph, article 9, paragraph 2, 1. and 2. paragraph, section 9 (B), paragraph 1 (a) and section 9 (B), paragraph 5, and the insertion of new paragraph 3 of section 9 (B), entered into force on 1 January. January 2009, see. § 4 of the lov nr. 1337 by 19. December 2008.

28) Nyaffattelsen of section 9 C (3), entered into force on 1 January. January 2007, see. section 2 of the Act No. 1576 by 20. December 2006.

29) amendment of section 9 C, paragraph 4 4. point, entered into force on 1 January. January 2007, see. section 17, paragraph 1, of the lov nr. 1545 by 20. December 2006.

30) modification of section 9 (F) entered into force on 1. July 2008 and shall apply as from the income year 2008, see. section 12 of Act No. 521 of 17. June 2008.

31) the amendment of section 12 (A), paragraph 1, shall enter into force on the 1. July 2009, see. section 19, paragraph 1, of the lov nr. 1587 by 20. December 2006.

32) the amendment of section 15, paragraph 2, 1. paragraph, as well as the inauguration of the new 5. paragraph of section 33 H, paragraph 1, entered into force on 20. April 2007 and has effect for the tax year 2007 and later income year, see. section 16 (3) of law No. 343 of 18. April 2007.

33) deployment of new 9. item in section 15, paragraph 10, entered into force on 20. April 2007 and shall take effect as from the income year 2006, see. section 16, paragraph 7, of law No. 343 of 18. April 2007.

34) the change in section 16 (4), 7. paragraph, article 16, paragraph 4, 9. paragraph, and insertion of new 8. item in section 16 (4) sets the date of entry into force of the tax Minister for, see. § 4 (2) of law No. 1337 by 19. December 2008.

35) the insertion of the new 4. and 5. item in section 16 (A), paragraph 1, new 2. item in section 16 (B), (3) and the amendment of section 16 (B) (3) 1. point, entered into force on 1 January. July 2007 and has effect for the shares being sold, and liquidation proceeds distributed, the 1. July 2007 or later, see. section 14, paragraph 7 of law No. 540 of 6. June 2007.

36) the change in section 16 (A) (1), 6. point, entered into force on 9. May 2008, see. section 15 of Act No. 335 of 7. May 2008.

37) insertion of a new paragraph 12 of section 16 (A), as well as the deployment of new 2. item in section 16 (B), paragraph 3, which by law No. 540 of 6. June 2007 was for 3. point, entered into force on 20. April 2007 and have impact on shares, which abandoned the 13. December 2006 or later, see. § 7 (1) and (5) of law No. 344 of 18. April 2007.

38) Nyaffattelsen of section 16 (B), (3), 2. paragraph, shall enter into force on 9 November. May 2008 and has impact on transfer of shares, etc. covered by the stock profit taxation Act § 19, and which will take place on 1. January 2007 or later, see. section 15 of Act No. 335 of 7. May 2008. Since this law has been a referral error, correcting this error, the wording of section 16 (B), (3), 2. section, and section 16 (B), (3), (4). paragraph, which shall take effect from the 1. January 2007, see. section 10, paragraphs 12 and 13 of law No. XXXXXXX. 39) the amendment of section 16 (C) (3), no. 9, shall enter into force on 9 November. May 2008, see. section 15 of Act No. 335 of 7. May 2008.

Nyaffattelsen of § 16 H 40), entered into force on 1. July 2007 and has effect for CFC income from and with the 1. July 2007. Tax appointments made for the tax year 1996 or later income year under previous versions of the corporate tax Act section 32, Fund tax law § 12 and equation § 16 (H) may, in the case of companies that are in that income year was domiciled in a foreign State within the EU and EEA, resumed at the request of the taxpayer. The taxpayer must be able to document that the company actually was established in that State and there exercised real economic activity on CFC income. It is a prerequisite for resumption, it is possible via a double taxation treaty, directive or other assistance agreement on Exchange of information, to verify the taxpayer's documentation regarding the CFC income. Tax forvaltningslovens § 27, paragraph 2, shall apply mutatis mutandis, it being understood, however, the first period shall be counted from the date of entry into force of the Act. Tax forvaltningslovens § 27, paragraph 4, shall apply mutatis mutandis, without prejudice. § 14 (2) of law No. 540 of 6. June 2007.

41) section 33 (D), paragraphs 1 and 5 to 7, in the above wording came into force on 8. June 2005, and has impact on the deficit, which relates to income year commencing on 15. December 2004 or later, see. section 15 (1) and (2) 1. point of law No. 426 of 6. June 2006. A company shall submit an application for diversion of income year the 15. December 2004 or later, so that income year 2005 begins before the 15. December 2004, shall be considered as income for the year started on 15 September. December 2004 or later, see. section 15, paragraph 2 2. point of law No. 426 of 6. June 2005. If a group has selected international joint taxation, section 33 (D) shall apply to profits and losses of permanent establishments, where a tax treaty means that Denmark must ease after eksemptionmetoden of the basic regulation. Corporation Tax Act section 31 (A), paragraph 12. Is a fixed establishment tax liability ceased as a result of section 1, nr. 5 of law No 21/92. 426 of 6. June 2005, the deficit in the permanent establishment occurred before the termination of the tax arises not be carried over. The company's income shall be increased by the profits of the permanent establishment in subsequent income year, so long as there is a recapture balance. Gen tax balance of permanent establishments where there are relaxed after the credit principle, is calculated as an amount equal to 28 percent of the recapture taxable deficit tax arises at the time of termination. Recapture the balance, as mentioned in this notes 6. paragraph, be reduced by the tax value of the later years of profits minus any credit easing and the tax value of the eventual recapture after this notes 11. and 12. paragraph Included more permanent establishments from the same country, are stated these fixed operating stations balances total. The tax return must contain the statement of recapture balances. Even after the execution of a specified balances represent tax recruitment a part of this. Recapture rules in section 33 (D) of the Act, within the meaning of the equation. lovbekendtgørelse nr. 995 of 7. October 2004, shall continue to apply until the recapture balances are settled. As far as the deficit deducted for tax year 1992 and later income year, which started on 6 March. December 1995 or earlier, see section 33 (D) as inserted by Act No. 219 of 3. April 1992 and as amended by section 3 of Act No. 312 of 17. May 1995, shall continue to apply. The transitional rule contained in this note appears from section 15, paragraph 9, of the lov nr. 426 of 6. June 2005.


42) section 33 (E) is repealed with effect for deficits relating to income year commencing on 15. December 2004 or later, see. section 15 (2) 1. point of law No. 426 of 6. June 2005. A company shall submit an application for diversion of income year the 15. December 2004 or later, so that income year 2005 begins before the 15. December 2004, shall be considered as income for the year started on 15 September. December 2004 or later, see. section 15, paragraph 2 2. point of law No. 426 of 6. June 2005. The law entered into force on 8. June 2005, in accordance with article 3. Article 15, paragraph 1. Is a joint taxation allowed after the previous version of the corporate tax Act section 31 of the basic regulation. lovbekendtgørelse nr. 111 of 19. February 2004, as amended by § 10 of lov nr. 221 of 31. March 2004, § 1 of lov nr. 465 of 9. June 2004 and section 33, no. 8 of law No. 1384 of 20. December 2004, with a foreign subsidiary ceased in the next income year commencing on 15. December 2004 or later, the parent company's income with increased profits in the foreign subsidiary in subsequent income year, so long as there is a recapture balance. If another subsidiary qualifies for having participated in the joint after the existing rules, the provisions of the rules in § 33 (E), see equation. lovbekendtgørelse nr. 995 of 7. October 2004, concerning the continuation of the recapture the balance in this second subsidiary mutatis mutandis so that parent undertaking, where appropriate, are recovered by surpluses in the other subsidiary. By the incorporation of profits in subsequent income year is calculated in accordance with the income tax legislation general rules with the exceptions in this law existed for the jointly taxed companies. Included several companies from the same country, will be summed up these companies ' total income. Deficits in subsequent income year may regardless of equation section 15 cannot be carried over. Tax paid to a foreign State, Greenland or the Faroe Islands and Danish taxes charged after Corporation Tax Act § 2 may be deducted from the Danish tax after equation section 33 (5) of the basic regulation. lovbekendtgørelse nr. 995 of 7. October 2004. The tax value of net profits after credit easing is distributed proportionally between the profit-making companies. Gen tax balance is calculated per company as an amount equal to the company tax Act section 17 (1) percent of the recapture taxable deficit at the time of the joint taxation has been manufactured. Recapture the balance shall be reduced by the tax value of the later years of profit deducted from credit easing. The tax return must contain the statement of recapture balances. Even after the execution of a specified balances represent tax recruitment a part of this. Transactions which would trigger recapture after the rules in § 33 (E), see equation. lovbekendtgørelse nr. 995 of 7. October 2004, continue to trigger recapture until recapture balances are settled. By genbeskatningen, apart from the recapture under section 33 (E), (3), included an income equivalent to recapture the balance divided by the corporate tax Act section 17, paragraph 1, the said percentage applicable to the income year in which genbeskatningen happens. As far as the deficit deducted in other companies ' taxable income for the tax year 1992 and later income year, which started on 6 March. December 1995 or earlier, the provisions of § 33 (E) as inserted by Act No. 219 of 3. April 1992 and as amended by section 3 of Act No. 312 of 17. May 1995, shall continue to apply. In the case of transactions that trigger recapture on deficit deduction in other companies ' taxable income in income year commenced on 6. December 1995 or earlier, the company may choose to apply section 33 (E) as amended by section 2, nr. 12 of law No. 487 of 12. June 1996. The transitional rule contained in this note appears from section 15, paragraph 8, of the lov nr. 426 of 6. June 2005.