Law on the amendment of corporate tax law, merger tax laws and different laws

(Adjustment of the tax deduction rules and others.)

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

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

§ 1

In the law on income taxation of limited liability companies, etc. (company tax law), cf. Law Order no. 1037 of 24. In August 2007, as amended, inter alia, section 12 of the Act of Law No, 335 of seven. May 2008, and at the latest at Section 18 of Act No. 1003 of 10. October 2008, the following changes are made :

1. I Section 2 (2). 1 (c) is inserted after 1. Act. :

' As a dividend shall also be treated for conglomnic-connected companies, see Section 31, if the grant recipient, where this was parent company of the subsidy-sylar, would be taxable of the yield after this provision. `

2. I Section 2 (2). 1 (c) in three places " 2. Pct. " to : " 3. Pct. "

3. I Section 2 (2). 1 (d) (d) 5. pkt . , pasted after " cf. section 31 C ' : `, in a continuous period of at least 1 year, within which the time of payment shall be '.

4. I § 2 A, paragraph FIVE, ONE. pkt., the words ' respectively shall cease to be subject to paragraph 1. One or two.

5. § 2 A, paragraph FIVE, SEVEN. pkt., revoked.

6. I § 2 A undeleted paragraph 6, the following shall be inserted :

" Stop. 6. If a company ceasesparates to be transparent in accordance with paragraph 1, 1 or 2, the company ' s assets and liabilities shall be deemed to have been derived from the company ' s owners to the commercial value. The company shall then be deemed to have acquired the assets and liabilities of companies connected. Section 8 B shall apply mutatis muth. The pre-payment deficit and untapped deductible losses in the company shall be suspended.

Paragraph 7. If a company ceasesparates to be transparent in accordance with paragraph 1, 1 or 2, the owners of the company shall be regarded as having acquired the shares in the company at the time of the commercial value at the time of the transparency of the trade.

Paragraph 8. The individual owners of the items referred to in paragraph 1. One of these companies is always considered to have a firm operating facility in Denmark. All assets and liabilities owned by the items listed in paragraph 1. 1 companies shall always be considered to be assigned to the flat-rate operations of their owners. ' ;

Paragk. 7 and 8 will then be paragraph 1. 9 and 10.

7. § 8 (3) TWO, THREE. pkt., ITREAS :

" 1. Act. does not include the income of international ship and air carrier or cases where the source of the source of which is fraudulled under a double-tax agreement or other international agreement with Denmark ` shall be subject to : `.

8. § 8 (3) TWO, FOUR. pkt., ITREAS :

" No matter one. Act. is taxed a company of positive income which would fall within the CFC taxation in section 32 if the fixed operating site had been a subsidiary. ` ;

9. I § 8 (3) TWO, SEVEN. pkt., ' § 6 A ` shall be replaced by ' § 6 A and 6 C ` ;

10. Section 11 B, paragraph 1. ONE, THREE. pkt., is hereby repealed and the following shall be inserted :

' However, no deduction shall be made to the extent that net financing costs are made up of net amount of net amount receivable that exceed the interest rate income of the income year, cf. paragraph 4. Such net mass losses shall be carried out to offset in taxable net gains on claims and interest income in subsequent income accounts of the net financing costs. The decisions after 3. and 4. Act. shall be drawn up together for cotaxed companies, cf. paragraph 8. If net financing costs are deductible, net loss of debt and financial contracts shall be considered to be subject to the cut-rate profit of the course for the pruning first.

11. I Section 11 B, paragraph 1. 4, no. 2, in the words ' the corresponding tax-compulsory provisions `. to : ' equivalent duchary commissions etc. ` ;

12. Section 11 B, paragraph 1. 4, no. THREE, TWO. pkt., ITREAS :

" Win and loss of goods creditors and goods debtors shall not be included. '

13. I Section 11 B, paragraph 1. 4, no. 5, pasted as 2. and 3. pkt . :

" Is the sum after 1. Act. negative, it is not included, but shall be provided for offsetting in subsequent revenue. 1. Act. does not cover the return of the nutritional assets referred to in paragraph 1. FIVE, SEVEN. Pct. "

14. Section 11 B, paragraph 1. FIVE, SIX. pkt., is hereby repealed and the following shall be inserted :

' The value of ongoing work, nutritional assets, stock-reptigators and claims acquired by the sale of goods and other nutritional assets and services (goods debtors etc.) are part of the asset inventory, to the extent by which the value exceeds the value of debt the purchase of goods and other nutritional assets and services (goods creditors, etc.). In-alone storage-taxed nutritional assets are counted. In the case of assets, the purchase order is included on the contract contract, etc., which serves to ensure operational income and operating costs, cf. paragraph 4, no. -THREE, FOUR. Pct. "

15. I Section 11 B, paragraph 1. SIX, FOUR. pkt., the " indirect purchase of a company outside the group, cf. Section 31 C "to :" Indirect purchase of shares in a company from outside the group, cf. § 31 C ".

16. I Section 11 B, paragraph 1. 6, no. 2, pasted as Act 2. :

" However, there must be consolidation with conglomnial subsidiaries, cf. § 31 C. "

17. Section 11 B, paragraph 1. SEVEN, TWO. pkt., ITREAS :

" The basis of paragraph 1. 1, cf. paragraph 3, adjusted accordingly. "

18. I Section 11 B, paragraph 1. 8, 5. pkt., the following shall be inserted after ' net financing costs ` : without net loss not being cut in accordance with paragraph 1. ONE, THREE. Pkton, ".

19. Section 11 B, paragraph 1. 10, 1. pkt., ITREAS :

" If a company in a income is deduced from paragraph 1. 1, the reduction in net loss of debt and financial contracts covered by the exchange rate law, including exchange rate losses, could be deducised in exchange regains, including currency exchange rates, in debt and financial contracts covered by the exchange rate law of the 3 ; subsequent incomes. "

20. I Section 11 C (3), 1, is inserted after 1. Act. :

' The taxable income and net financial expenditure shall be adjusted for net loss of net income which are not reduced in accordance with section 11 B (3). ONE, THREE. Pct. "

21. I Section 11 C (3), ONE, THREE. pkt., There's gonna be four. pkt., will be replaced by ' 2. Pct. " to : " 3. Pct. "

22. I Section 11 C (3), ONE, FOUR. pkt., There's gonna be five. pkt., replaced " 1. 3. Pct. " To : " 1. 4. Pct. "

23. Section 11 C (3), TWO, THREE. pkt., is hereby repealed and the following shall be inserted :

' In the case of deduction of deduction, the tax deductible net financial expenditure shall be reduced proportionately to the extent to which the net financing expenditure of each company exceeds 80%. of the company ' s taxable income before a net financing cost. If the deduction allocated by the allocated deduction exceeds net financing costs in individual companies, the excess deduction shall be prorated proportionately. `

24. I Section 13 (1). 1, no. TWO, TWO. pkt., pasted after " cf. section 31 C ":", during a continuous period of at least a year within which the time for the encoding date shall be ".

25. I Section 13 (1). 1, no. 2, is inserted after 3. Act. :

" Determination in 1. Act. shall not include yields if the profit-making company, its subsidiary, has deducted from the profit, unless the tax on the yield is subject to the provisions of Directive 90 /435/EEC on a common taxation system for mother-and subsidiaries from different Member States. ` ;

26. I Section 13 (1). 3, pasted as Act 4. :

" Determination in 1. and 3. Act. shall not include yields if the profit-making company has deduction of the yield. ` ;

27. I § 21, 3. pkt., in the words ' section 13 (3), 1, no. TWO, SIX. pkt., "to :". 13, paragraph. 1, no. TWO, SEVEN. Pkton, ".

28. I § 31 A, paragraph. 7, is inserted after 1. Act. :

' Acquisition sum of real estate shall be reduced by any profit relating to real estate in Denmark, cf. § 8 (3) 2, and the property of the property tax rate, section 6 A and 6 C. `

29. I § 31 A, paragraph. 7, 3. pkt., There's gonna be four. pkt., pasted after "Deserved in relation to purchase price" : " on goodwill and other immaterial assets '.

30. § 31 D, paragraph 2, ITREAS :

" Stop. 2. Paragraph 1 shall not include yield charges. ` ;

31. § 31 D, paragraph 5, revoked.

Paragraph 6 becomes paragraph 6. 5.

32. I Section 32 (1). 1, no. 1, pasted as Act 4. :

' In the calculation of the total taxable income of the subsidiary undertaking, the total loss of income from taxable subsidies. `

33. I Section 32 (1). TWO, TWO. pkt., the following points shall be inserted after ' mortgage credit ` shall be inserted after ' mortgage broker ', investment management '.

34. I Section 32 (1). THREE, ONE. pkt., the following shall be inserted after ' income ' means : ' and the assets '.

35. I Section 32 (1). 4, is inserted after 5. Act. :

" 2. 5. Act. shall not apply where a Danish fiscal value is already provided for the assets and liabilities concerned. ` ;

36. Section 32 (1). 5, no. 5, ITREAS :

" 5) Taxable profits and losses on the abstention of shares and so on, which are covered by the tax burden on the part of the stock market. `

37. I Section 32 (1). 9, 4. pkt., the ' attendable ` shall be deleted.

38. I Section 32 (1). 10, 1. pkt., ' transfers ' shares ` shall be replaced by ' the ownership share ' and ' the transferred part of the stock ' to the ownership of the ownership of the holdings '.

§ 2

In the case of the tax treatment of profit and loss in the balance of shares and so on. (Asset Taxation Act), cf. Law Order no. 1274 of 31. October 2007, as amended by Section 2 of Law No 335 of seven. May 2008, section 1 of the law. 530 of 17. June 2008, section 1 of law no. 532 of 17. June 2008 and section 1 of the Law No 906 of 12. September 2008, the following changes are made :

1. I Section 19 (1). 2, no. 2, pasted as 5.-7. Act. :

' Regardless of the duty to repurchase, the company shall be deemed to be an investment firm in the collective investment of a collective investment of a collective investment, the company shall have at least 8 participants. Corporate contestants, cf. Section 4 of the exchange rate law shall be taken into account in this context for one participant. `

2. Section 19 (1). 3, ITREAS :

" Stop. 3. An investment firm referred to in paragraph 1. 2, no. TWO, FIVE. PC does not include a company, etc., if more than 15%. of the company ' s financial assets during the financial year on average, in other than securities, etc., to securities, etc., shall not be included in the shares of another company in which the first company owns at least 10%. of the share capital, unless the other company itself is an investment firm, cf. paragraph 2. If a company directly or indirectly determines or owns shares in a group-connected company, cf. Section 2 (2) of the body of the body. 2 and 3 shall be seen in the calculation after 1. Act. aside from these shares, and instead include the proportion of the second company ' s assets corresponding to the direct or indirect ownership of the former in the other company. ` ;

3. I § 19 inserted after paragraph 1. 4 as new paragraph :

" Stop. 5. An investment firm referred to in paragraph 1. 2, no. TWO, FIVE. rectangle does not include a company, etc., which only shares the shares, drawings and shares of another company, if all shareholders of the first company in the acquisition of the shares were employed in the other company or in other companies, which : the group is connected to the other company, cf. corporation tax tenet section 31 C, unless the other or one of the other companies itself is an investment firm, cf. paragraph Second, no matter one. Act. the company may also own cash, including the placement of an appeal account, within a 15-% framework. the financial assets of the company ' s financial assets in the course of the financial year. ` ;

Paragraph 5 shall then be referred to in paragraph 5. 6.

4. Section 21 (1). 3, no. 2, ITREAS :

" 2) other assets within a total frame of 25%. of the other assets of the association. ` ;

5. Section 21 (1). 6, ITREAS :

" Stop. 6 . If a association is covered by paragraph 1 3, acquire shares as referred to in paragraph 19, and in paragraph 19, as referred to in paragraph 19. 3, no. The limit referred to above shall result in this acquisition, that section 22 shall be applied only at the time when the association knew or should know that the stock was covered by section 19. ` ;

6. I Section 33 (4). 1, change ' corporate tax relief section 3 (3). 1, no. 19 "to : section 19".

7. I § 36 A, paragraph. FOUR, THREE. pkt., in the words ' for at least three years ` shall be replaced by ' for at least three years '.

8. I § 36 A, paragraph. 6, the words ' and section 17 (4) are deleted ; 1 and 2, and ' by sale ` shall be replaced by ' by ' bation `.

9. § 36 A, paragraph. 7, ITREAS :

" Stop. 7. A stock exchange that has occurred without the authorization of customs and tax administration shall be deemed to be the abstention of the stock in the acquiring party to a third party, if the acquisition company for a period of three years from ; the return date shall receive tax-free dividends of the shares of the acquiring company exceeding the proportion of the acquisition by the acquiring company after 5. Act. the results obtained for the financial year acquired in the financial year for which the equipment is to be incurred. This does not apply, however, to the extent to which the yield is referred to in 1. Act. exceeds that after 5. Act. the results obtained for the acquiring company with an amount equal to the proportion of the resulting company ' s share of the result after 5. Act. for a previous year, which has not previously been endurad;. 2. Act. shall include only non-exeved results in accordance with 5. Act. for the financial year which corresponds to the income year before the income in which the exchange is carried out and the following revenue is received. If the result obtained by the acquiring company was obtained after 5. Act. in a negative way, the proportion of the acquiring company ' s share shall be offset by the balance of the amount which may be deduceded to the acquiring company after 1. and 2. Act. The result of the company acquired shall be as the ordinary result of the approved annual report after tax deduced tax-free yield and tax-free shares received by the transferable company. To yield after 1. Act. be included in any benefit or dividends of the benefit granted by the acquiring company and by corporate companies, as acquired directly or indirectly, to corporate companies, as acquired by the undertaking, company does not have a direct or indirect influence over. To yield after 5. Act. be included in any benefit or yield of profit-preferential interest granted by the underlying company and of corporate companies, which the underlying company directly or indirectly has a determining influence over, to corporate companies, as they acquired ; company does not have a direct or indirect influence over. Corporate companies shall include companies in the same group as section 31 C of corporate tax (s) over the period specified in 1. PC, a tax-free restructuring of the acquired or the acquiring company shall apply to 1. -8. Act. the corresponding company participants, respectively, respectively, respectively, respectively, in the subsequent restructuring process. However, where a tax-free merger is carried out between the transferee and the acquiring company, this does not apply. '

10. I Section 45 A (3) (A) 5, pasted as Three. Point. :

" Regardless of the rule in 1. Act. find paragraph 1. TWO, FOUR. and 5. a point, and shall also apply to stock income related to the 1. Act. I mentioned shares and shares. "

11. I § 46 pasted as paragraph 15 :

" Stop. 15. Loss resulting from companies and other losses to investment firms in the income year 2009, which is otherwise covered by Article 8 (2). 2, and section 14, may not be dedusable from these provisions, but shall be included in the inventory in accordance with section 19 as a supplement to the value of the stock or the proof of the declaration after paragraph 23 (3). '5, at the beginning of the year 2009.'

§ 3

In the Act on fusion, fission and the transfer of assets, etc. (Merger tax law), cf. Law Order no. 1286 of 8. In November 2007, as amended by Section 6 of Law No 335 of seven. May 2008, section 7 of the law. 527 of 17. June 2008 and section 3 of the law no. 530 of 17. June 2008, the following changes are made :

1. I ~ 15 a (a) (a) ONE, FOUR. pkt., ' susceptible ` shall be replaced by ' participating `.

2. I ~ 15 a (a) (a) TWO, THREE. pkt., in two places ' debts ' shall be replaced by : 'obligations'.

3. Section 15 (b) (b) 8, ITREAS :

" Stop. 8. Paragraph 1-7 shall not apply to divisions which have taken place without the authorization of the customs and tax administration, if the company participant after the date of the party for the incoming company and up to three years after the adoption of the division receives tax-free. the value of its shares in the participating undertakings that exceed the share of the company participant in the following 5. Act. the results achieved for the respective companies in the financial year to which the equipment is to be made. This does not apply, however, to the extent to which the yield is referred to in 1. Act. exceeds that after 5. Act. the result of the undertaking concerned with an amount equal to the share of the result after 5 of the participant ' s participation by a maximum number. Act. for a previous year, which has not previously been endurad;. 2. Act. shall include only non-exeved results in accordance with 5. Act. for the financial year which corresponds to the income year before the income in which the division has been adopted and the following revenue is received. If the result of the company concerned has been discharged after 5. Act. in negative, the shareholding ' s share thereof shall be offset by the balance of the amount which may be deduccated to the shareholders of 1. and 2. Act. The result of a participating undertaking shall be as the ordinary result of the approved annual report after tax deduced tax-free yield and tax-free shares received by the participating party. To yield after 1. Act. be included in any benefit or yield of yield preferential access granted by the parties involved in the division participating undertakings and by companies which, in the division of the division, have a direct or indirect influence over, to the parties concerned, to the parties concerned ; corporate companies which, in the division of division, do not have a direct or indirect influence over the power of the division. To yield after 5. Act. be included in any benefit or yield of profit-preferential access granted by the underlying company and of corporate companies, which the underlying company directly or indirectly has a determining influence over, to corporate companies such as the participating undertakings ; companies do not have a direct or indirect influence over. Corporate companies shall include companies in the same group as section 31 C of corporate tax (s) over the period specified in 1. PC, a tax-free restructuring of an incoming or receiving company shall apply to 1. -8. Act. the corresponding company participants, respectively, respectively, respectively, respectively, in the subsequent restructuring process. However, where a tax-free merger is carried out between a recipient company and the company participant in the consecutive company at the time of the merger, it shall not apply to a tax-free merger between a recipient company and the company participant in the consecutive company at the time of the merger, in at least 3 of the company. Years. "

4. I Section 15 (b) (b) 9, pasted as Act 2. :

" Stop. Article 8 shall also not apply in the case of division of investment firms within the section 19 of the shares of shares of shares of shares of shares of shares of the shares of shares of the shares of shares of the shares of shares of the shares of shares of the shares of the shares. One, or section 22. "

5. I § 15 c inserted after paragraph 1. 2 as new paragraph :

" Stop. 3. The provisions of this Chapter shall apply by analogs to the transfer of assets carried out by the DSB, cf. corporate tax havens in section 1 (1). 1, no. However, 2 d, provided that the recipient company is taxed in accordance with section 1 (1) of the company tax havens. 1, no. 1. "

Paragraph 3-5 shall then be referred to in paragraph 3. 4-6.

6. I section 15 d (s) 6, pasted as Act 4. :

" No negative amounts shall be counted after 2. and 3. and, if the shares in question could have been untaxed according to the rules of the tax on taxation of assets. `

7. section 15 d (s) 8, ITREAS :

" Stop. 8. Paraguations 1 to 7 shall not apply to the addition of assets which have been granted without authorization from customs and tax administration if the entry date of the date of entry and up to three years after the date of adoption of the entry into the tax-free yield of its goods ; shares in the receiving company, which exceeds the proportion of the depositor in the following 5. Act. the result set for the receiving company in the financial year for which the equipment is to be incurred. This does not apply, however, to the extent to which the yield is referred to in 1. Act. exceeds that after 5. Act. the result obtained for the receiving company with a maximum amount equal to the proportion of the resulting company ' s share of the result after 5. Act. for a previous year, which has not previously been endurad;. 2. Act. shall include only non-exeved results in accordance with 5. Act. for the financial year which corresponds to the income year before the income in which it was approved, and the following revenue is received. If the result of the receiving company was done after 5. Act. in a negative way, the proportion of the deposited company ' s share shall be offset by the balance of the amount which may be furnishunted to the contender after 1. and 2. Act. The result of the receiving company shall be as the ordinary result of the approved annual report, after tax, deduced from tax-free yield and tax-free shares received by the receiving company. To yield after 1. Act. be included in any benefit or yield of the benefit granted by the receiving company and by group companies, which the receiving company directly or indirectly has a determining influence over, to corporate companies, which it is receiving ; company does not have a direct or indirect influence over. To yield after 5. Act. be included in any benefit or yield of profit-preferential interest granted by the underlying company and of corporate companies, which the underlying company directly or indirectly has a determining influence over, to corporate companies, which it is receiving ; company does not have a direct or indirect influence over. Corporate companies shall include companies in the same group as section 31 C of corporate tax (s) over the period specified in 1. PC, a tax-free restructuring of the incoming or receiving company shall apply to 1. -8. Act. the corresponding company participants, respectively, respectively, respectively, respectively, in the subsequent restructuring process. However, in the case of the transfer of assets, a tax-free merger shall be carried out between the incoming and the receiving company. `

§ 4

In the case of the taxation of income in Denmark (hydrocarbon tax), in the case of hydrocarbon tax, in accordance with the case of the carbon-carbon tax. Law Order no. 412 of 3. In May 2006, as amended by Section 11 of Law No 515 of 7. June 2006, the following change is made :

1. I § 6 A, paragraph 1 TWO, TWO. pkt., change the section 16 H (4) of the body of the body. 2, ' to : ` shall mean section 16 H (1) of the body of the law. SIX, "

§ 5

In the case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1061 of 24. In October 2006, as amended, inter alia, section 6 of law 343 of 18. April 2007 and no later than Section 5 of Act 5. 906 of 12. September 2008, the following changes are made :

1. I Section 2 (2). 1, no. 6, is replaced by ' fixed operating facility ` to : `, with hydrocarbon-linked activities '.

2. I Section 2 (2). ONE, ONE. pkt., ' with the abovementioned natural and legal persons and fixed operating locations ` shall be replaced by ' the abovementioned Parties in paragraph 1. ONE-SIX.

3. I Section 2 (2). TWO, TWO. pkt., change the section 16 H (4) of the body of the body. 2, ' to : ` shall mean section 16 H (1) of the body of the law. SIX, "

4. § 16 B, paragraph 1. THREE, TWO. pkt., ITREAS :

' In the calendar years 2007 and 2008, the ownership share has been mentioned in 1. Act. 15. Pct. "

5. § 16 B, paragraph 1. THREE, FOUR. pkt., ITREAS :

" Stop. Paragraph 1 shall not apply in the case of the dismissing of shares and so on, which are covered by Article 19 of the Asset Taxation Act, or by the abstention of investment unifying evidence. `

6. I section 16 C (3). 11, inserted before 1. Act. :

' In the case of an investment association that has not been furnishing until such an investment union without dissolving the association, assets and liabilities shall be considered to have been handed over at the time of the change and to the commercial value of this ; time. "

7. I § 16 H (4) H) 4, is inserted after 4. Act. :

" ONE.-FOUR. Act. shall not apply where a Danish fiscal value is already provided for the assets and liabilities concerned. ` ;

8. I § 27 A, paragraph 1 2, pasted as Act 2. :

" 1. Act. does not, however, apply in the case of transfers between corporate affiliates, cf. corporate tax havens, section 31 C. "

§ 6

In the tax control law, cf. Law Order no. 1126 of 24. In November 2005, as amended, inter alia, in section 8 of the Act of Law No 308 of 19. In April 2006 and 10 of the Act of Law No 343 of 18. April 2007 and no later than Section 5 of Act 5. 530 of 17. June 2008, the following changes are made :

1. I § 3 B, paragraph 1. 1, no. 6, is replaced by ' fixed operating facility ` to : `, with hydrocarbon-linked activities '.

2. I § 3 B, paragraph 1. ONE, ONE. pkt., ' with the abovementioned natural and legal persons and fixed operating locations ` shall be replaced by ' the abovementioned Parties in paragraph 1. ONE-SIX.

§ 7

In the area of tax-free enterprise-forming business, cf. Law Order no. 1166 of 2. October 2007, as amended by Section 10 of Law No 521 of 17. June 2008, the following changes are made :

1. I Section 2 (2). 1, no. 7, is replaced by ' the one in section 1 (1). The statement referred to in Article 2 (3) shall be the following : 3, ".

2. I Section 2 (2). 5, the ' paragraph shall be amended 1, no. 6 ` shall be replaced by the following : 1, no. 7 ".

§ 8

Law no. 540 of 6. June 2007 amending corporate tax law and various other tax havens. (CFC taxation and action against capital funds, etc.) are hereby amended as follows :

1. I Section 14, paragraph 14. 3, pasted as Five. :

" FOUR. Act. shall not, however, apply if the use of 3 is used. Act. also reduced by means of cotaxed companies and fixed operating establishments in the income years 1997-2003. '

§ 9

Law no. 532 of 17. June 2008 amending the Act of Asset Taxation, the Code of Death, and the tax bill on the bill of death. (More uniform taxation of generational change in live live and death) as amended by Section 6 of Law No 906 of 12. September 2008, the following changes are made :

1. § 3, nr. 4, ITREAS :

" FOUR. section 33 C (s), ONE, THREE. pkt., is hereby repealed and the following shall be inserted :

" Stop. 2-11 and 14 shall apply to property rights relating to immovable property covered by the property tax law, to the extent to which the property is used in the transferor ' s or transferor ' s consenting spouses of the transferor ' s business. Where more than half of the property is used in the transferor ' s or the transferor ' s consensental business activity, paragraph 1 shall apply. 2 to 11 and 14, however, shall apply to the whole property of the property concerned. ` ;

§ 10

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

Paragraph 2. § 1, no. 1, 2, 7-9, 11, 12, 17, 31 and 34-37, section 2, no. 6 and 10, section 3, no. One and two, section 4, section 5, no. 1-3, 6 and 7, and Section 6 has effect from and with a year of income 2009.

Paragraph 3. § 1, no. 3 shall have effect on interest payments effecting on the effective date of entry into force of the date of entry into force or later.

Paragraph 4. § 1, no. 4-6, 10, 13, 15, 18-23, 28, 29, and 33, and § 3, nr. 4 and 6 have effect from the 2008 income year. In the 2008 income year, a company that ceades to be transparent before the 8 is transparent. In October 2008, choose to apply the existing rules to the place of section 2 A (2) (A) of company tax. 6, as drawn up by the paragraph 1 of this law. 6, if the same group-connected legal persons control the company, cf. Tax Control Act, section 3 B, both before and after the transparency of the transparency.

Paragraph 5. § 1, no. 14, has the effect of and with the income of 2008. Companies, however, may choose to apply corporate tax law in section 11 B (b). FIVE, SIX, EIGHT. pkt., as drawn up by the paragraph 1 of this law. Fourteen, starting with 1. July, 2007.

Paragraph 6. § 1, no. 16 shall have effect on acquisitions made to 8. October 2008 or later.

Paragraph 7. § 1, no. 24-27, 30 and 32, have effect on the yield and subsidies that are to be awarded on the 8. October 2008 or later. § 2, nr. 9, and section 3, no. 3 and 7 shall have the effect of the yield and subsidies awarded on the 3 of the goods. December 2008 or later.

Paragraph 8. § 1, no. 38, having effect on ownerunits, which is reduced to 8. October 2008 or later.

Niner. 9. § 2, nr. 1 shall have effect from the benefits and losses of income for the income of the year 2009 and shall be attributable to the income year 2010 after the provision in the section 23 (3) of the Asset Taxation Code. 7. For shares and investment associations which have been procured at the beginning of the year 2009 and which have not been passed at this time, the gains and losses for the income year 2008 shall be dissolved as the difference between the value of the stock or the proof of the stock ; the end of the income year 2008 and the sum of the acquisition. The profit or loss of the revenue collected at the time of the loss shall be carried out to the taxable income for 2009. In the case of persons, it shall be included in the profit or loss of the loss in the inventory of the stock income, cf. category 4 a person, unless such shares or investment certificates etc. are covered by Section 17 of the asset tax on the asset.

Paragraph 10. § 2, nr. 4 and 5 shall have effect from 1. January, 2009.

Paragraph 11. § 3, nr. 5, have effect on tax-free flow of assets with the date of 1. January, 2009, or later.

Nock. 12. § 5, nr. 4, has effect from 1. January, 2007.

Paragraph 13. § 5, nr. 5 shall have effect on the abstention of shares and so on which are covered by Section 19 of the Asset Taxation Act and which is the first to be held. January 2007 or later.

Paragraph 14. § 5, nr. 8, having effect on intangible assets transferred on the 8. October 2008 or later. Immaterial assets, prior to the eighth. October 2008 has been transferred to the rules of section 27 A between the corporate affiliates, cf. " corporate tax hauliers ' section 31 C shall be taken into account with the tax liability of the transferable company by the asset inventory by " 11 B (b) " ; 5, starting from the year 2009, and until the full remuneration for the intangible asset has been paid.

Paragraph 15. In the income of the year 2009, the enduing investment associations will include shares and evidence which, as a result of section 2, changes the stock exchange stock market, cf. Article 19 of the stock market in section 19 of the holdings on the basis of Article 21 (1) of the asset ' s holdings. 3, no. 1. The shares shall not be taken into shares after the Article 21 (1) of the Asset Taxation Act. 3, no. 2.

Paragraph 16. In the 2009 income of 2009, the limit of 15% shall be reduced. in Article 19 (1) of the stock market. 3, as drawn up in section 2, no. 2, after the ratio between the number of months from 1. In March 2009, until the end of the company's income 2009 and the entire income of the company's income 2009 will be set up for the whole month.