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Law Amending The Pension Yield Tax Law, Pension Taxation Law And Various Other Laws (Adjustments Of Pension Return Tax Law And Pension Taxation Law, Dividend Tax Exempt Estates And Technical Adjustments Of The Spring Package 2.

Original Language Title: Lov om ændring af pensionsafkastbeskatningsloven, pensionsbeskatningsloven og forskellige andre love(Justeringer af pensionsafkastbeskatningsloven og pensionsbeskatningsloven, udbytteskat i skattefritagne dødsboer og tekniske justeringer af forårspakke 2.

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Law on the amendment of the Pension Taxation Act, the Pension Act and various other laws

(Adjusting of pension tax law and pension tax law, tax returns tax in tax-exempt death boos and technical adjustments to the spring packages 2.0)

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

Law no. 1535 of 19. In December 2007, the Pension Taxation Act, as amended by law no. 221 of 8. April 2008, section 1 of law no. 1339 of 19. In December 2008, section 22 of law no. 1344 of 19. In December 2008, Section 13 of Law No 462 of 12. In June 2009, the following changes are made :

1. I Section 4 (4). 8, in four places ' average ` shall be replaced by : "positive, average".

2. I § 4 (a) (a) 2, no. 1, ' shall be inserted after ' with deduction of cost and risk premiums ' : `, the payment of guarantees of insurance without the right to interest-rate bonuses. ` ;

3. I § 4 (a) (a) 5, pasted as Six.... :

' Pension institution may for groups in which no cost contribution is paid, fee-like. to cover costs, choose to calculate the proportional share of the pension entitlement by the negative cost result of the year as the group's negative cost result divided by the number of people in the group. "

4. § 4 (a) (a) 7, 5. pkt., revoked.

5. I Section 7 (2). 2, no. 1, the following shall be inserted after ' interest etc. ` : ` shall be inserted after ' the obligation to cover commitments. `

6. I Section 21 (1). 2, change ' 1 week before the last timely payment day ` shall be replaced by ' 1 week before the tax shall be paid no later than 1 week before the last timely payment day ` and ' 15 days after ' shall be deleted.

7. Section 22 (2). TWO, THREE. pkt., ITREAS :

' Account holder interest the amount of the account being extracted, with the amount of the credit interest applicable to the account applicable to the loan or credit institution with the loan interest which may have been agreed with the institution concerned, from that the time for which the Foundation has made the account holder written notice of the infringement, cf. 6. Pct. "

8. I Section 23, paragraph 1. 2, is replaced by ' 31. March "to :" 31. May. "

9. Section 23, paragraph 1. FOUR, THREE. pkt., ITREAS :

" One and two. Act. does not apply to transfers between two insurance undertakings, and so on, if the insurance undertaking and so on from which the transfer is made has chosen to carry out final inventory after paragraph 1. 1. "

10. The following section 23 is inserted :

" § 23 a. The duty of the taxable persons referred to in section 1 (1). Paragraph 1 shall cease, without any mention of deaths, the insurance undertaking and so on shall make a final statement of the tax base and the taxable proportion thereof. The insurance company and so on shall withhold tax and enter into customs and tax administration within one month after the insurance company and so on has been informed of the termination. At the same time as the payment of the tax, the insurance company, and so on, shall give the taxable notification of the deposit. The final inventory of the tax base for a pension fund account shall be considered to be a vouchery for the time of termination of the tax obligation on an amount equal to the commercial value at the time of termination. In the case of this inventory, the interest rate which has been incurred at the time of termination shall be included in excess of the interest which has been incurred, but not due. Section 23, paragraph 1. 2 and 3 shall apply mutatis mutis.

Paragraph 2. For the application of section 15 (3). 7, the taxable amount required for the financial institution ' s account as referred to in paragraph 1 shall be that of the financial institution. 1 provide the Institute for information on the values set out in section 15 (3). 7, 1. and 2. pkton, on the basis of the most recent accounts. For the application of section 16 (4). The taxable shall be required for the purposes of the financial institution to be set up as referred to in paragraph 1. 1 provide the Institute as referred to in section 16 (3). 3, on the basis of the last accounts or the value of the assets in the in-command company referred to in § 16 (3). TWO, TWO. pkton, at the time of the tax-duty termination referred to in paragraph 1. 1.

Paragraph 3. The tax minister shall lay down rules on the notification of paragraph 1. 1. "

11. I § 25, paragraph. ONE, TWO. pkt., the following shall be inserted after ' tax after this law ` : ', tax on the taxation of certain pension chapters and so on. (Pension tax law) '.

12. § 25, paragraph. 3, ITREAS :

" Stop. 3. Paragraph 2 shall not apply to transfers between two insurers and so on if the insurance undertaking, etc., from which the transfer is carried out, shall make the final inventory after paragraph 23 (1). 1. "

13. I § 30 in section 22 and 23 (a), the words ' section 22 ` shall be replaced by '.

14. I § 38, paragraph. 1, the following shall be inserted after ' The Special Pension ' s pension ' means the ' or the Supplementary Labour Market Pension for Pre-Early Pensioners. `

§ 2

In the law on the taxation of pension schemes, etc. (pension tax bill), cf. Law Order no. 1120 of 10. In November 2006, as amended in particular by Section 1 of Act 1. 347 of 18. April 2007, section 1 of law no. 1534 of 19. In December 2007, section 2 of Law No 1339 of 19. In December 2008 and Section 1 of the Law No 412 of 29. May 2009, and at the latest at Section 11 of Law No 521 of 14. In June 2009, the following changes are made :

1. § 3, nr. 3, ITREAS :

" 3) have a seat in another country in the EU/EEA, and shall be authorised to operate the pension and be approved by customs and tax administration. `

2. § 8 (3) 4, revoked.

3. I § 11 A, paragraph 1 1, no. ONE, TWO. Act. , the words ', including the payment period and the amount of the annual deposits, ` shall be deleted ;

4. I § 11 A, paragraph 1 5, the words ' lay down detailed rules for the calculation of the value of the scheme and `.

5. I section 15 C (3). 5, the ' income year ` shall be replaced by ' the income year, or at the time of repealing of the suspension '.

6. I § 21 A, paragraph 1 1, pasted as Act 4. :

' In calculating the excess amount after paragraph 18 (3), TWO, FOUR. rectangle, dissent from personal income which is not taxable to Denmark or where the tax law in accordance with the provisions of a double taxation agreement falls to a foreign state, the Faroe Islands or Greenland. `

7. § 41, paragraph. 1, no. 1-3, ITREAS :

" 1) between pension schemes with continuous payments other than related life interest,

2) from a ratehouse insurance in retirement, in a pension or interest rate for pension purposes, or related litirets to a pension scheme with ongoing payments except for a related life interest, cf. however, paragraph 1 8,

3) from a rate of interest in pension funds in retirement, in a pension or interest rate for a different interest rate for a pension, in a pension, in a pension, in a pension or interest rate, which has been created after the entry into force of the law, cf. however, paragraph 1 8, unless only one of the pension schemes is covered by § 15 A or the transfer shall be carried out after the first instalment of payment from one of the schemes, however, in the event of a possible transfer of payments in one of the schemes which may continue under the same conditions, ` ;

8. § 42 A ITREAS :

" § 42 A. In the case of whole or partial transfer as referred to in section 41 of a system for a newly created arrangement for the same person or a spouse after exlosion pursuant to section 30 (1), 2, the age limits shall be maintained for payment. The same applies to transfers to a existing payment scheme with the same age limit. `

9. I § 53 A, paragraph 1 THREE, FOUR. pkt., the following shall be inserted after ' Pension Taxation Act ` : `, cf. Six. Pkt. "

10. I § 53 A, paragraph 1 3, pasted after Act 5. :

" If the pensionable provider does not dissolve after 4. and 5. point may be dissolved instead of the difference between, on the one hand, the capital value of the income of the income of the income year in the year of the year of the year, and on the other hand, the capital value of the scheme at the beginning of the year, with the addendum to the end of the year of the year of the year payments during the year. The choice between the termination of the yield after 4. and 5. Act. or 6 pkt. are binding on subsequent incomes. `

11. I § 53 A, paragraph 1 3, is inserted after 7. pkton, there will be 9. Act. :

" 6th and 7th. Act. shall apply mutatis mu; `

§ 3

Law no. 471 of 12. June 2009 on labour market contributions (social contribution law) is hereby amended as follows :

1. I § 1, 2. pkt., the words ', cf. § 2. "

2. I Section 2 (2). 1, no. 4, the following shall be inserted after ' to the same extent as referred to in Article 19 ' : ` : `, cf. however, section 3, no. 4 ".

3. I Section 2 (2). 1, no. 5, the following shall not be inserted after ' shall not be included in the taxable income for the wage earnings ' shall be inserted ' : `, cf. however, section 3, no. 4 ".

4. I § 3, nr. 3, the words ' as mentioned in section 2 (2), 1, no. 1, 2 and 4 ` shall be replaced by : `, as referred to in Section 2 (2). 1, no. One and two.

5. I § 3 pasted as no. FOUR :

" 4) Remuneration as mentioned in paragraph 1. 3 when this is paid into a pension scheme. `

§ 4

In the case of death taxes on death (death penalty code), cf. Law Order no. 908 of 28. In August 2006, as amended, inter alia, section 1 of Law No 1. 521 of 17. June 2008, and at the latest at Section 4 of Act 4. 525 of 12. In June 2009, the following changes are made :

1. in section 6 (4). 1, the following is added as 2. Act. :

However, "Withholding tax tax on the 16th of the source tax shall not be repaid to the estate."

2. I ~ 30 (5)) 1, in section 32 (4), The fourth is to : section 32 (4). 3 ".

3. I § 68, paragraph. 2, in section 16 (4), 3 and 4 "to :" § 16, paragraph. Two and three.

§ 5

In the Real Estate Value Tax Act, cf. Law Order no. 912 of 22. August 2008, as amended by Section 1 of law no. 1340 of 19. In December 2008 and Section 14 of Law No 521 of 12. In June 2009, the following changes are made :

1. § 14 revoked.

§ 6

In the Act of Incoming Recovery Account and Entrepreneurship, cf. Law Order no. 1012 of 5. In October 2006, as amended in particular by Section 1 of Act 1. 1343 of 19. In December 2008, and no later than Section 6 of Law No 525 of 12. In June 2009, the following changes are made :

1. I Section 3, paragraph 3. 2, change the section 9 (4) of the body of the body. 5 ' shall mean the section 9 (4) of the body of the body. 4 ".

§ 7

In the source tax law, cf. Law Order no. 1086 of 14. In November 2005, as amended in particular by Section 1 of Act 1. 522 of 17. June 2008, section 4 of law no. 527 of 17. June 2008, section 3 of law no. 462 of 12. June 2009 and Section 1 of the Law No 521 of 12. June 2009, and no later than Section 9 of the Act of Law No 525 of 12. In June 2009, the following changes are made :

1. I § 48 F, paragraph 9, in two places ' bundles ' shall be replaced by ' basic amounts '.

2. § 49 A, paragraph. 2, no. 7, ITREAS :

" 7) Remuneration, fee or other income that cannot be placed on self-employment. ` ;

3. I § 69 A, paragraph 1, "63% change." To : "56%."

§ 8

In the law on income tax for persons, etc. (the person tax law), cf. Law Order no. 959 of 19. September 2006, as amended, inter alia, in section 1 of Law No 1. 459 of 12. June 2009, and at the latest at Article 13 of Law No 1. 525 of 12. In June 2009, the following changes are made :

1. I § 11 pasted as paragraph 5 :

" Stop. 5. A reduction in taxes under paragraph 1. 1-4 shall comprise only persons who have a duty to pay income tax after § 8 c or municipality income tax. ` ;

2. I § 26 pasted as paragraph 9 :

" Stop. 9. Compensation in accordance with paragraph 1. 1-7 shall comprise only persons who are obliged to pay income tax after § 8 c or municipality income tax. `

§ 9

In the case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 176 of 11. 1 March 2009, as amended, inter alia, in section 1 of Law No 1. 519 of 12. June 2009, and at the latest at Article 12 of Act 12. 525 of 12. In June 2009, the following changes are made :

1. I Section 7 A, paragraph 1, no. 1 and 2, change ' corporate tax law `. 13 (1). 1, no. 2 ' shall be : ' 4 A (4) (A) (1) of the asset ' s liability. 1 '.

2. I Section 9 (1). 2, change ', sections 13 and section 16 (4). 12, in this Act or "to :" and Article 13 of this Act as deduction for dual domescing under State Treasument Section 6 (a) or after '.

3. Section 9 (1). 4, revoked.

Paragk 5-7 will then be referred to in paragraph 5. 4-6.

4. § 9 A, PART 10, 3. and 4. pkt., revoked.

5. I § 9 C (3) 4, ' daily allowance allowances for 1. and 2. unemployment day ` shall be : " daily allowance allowances for 1., 2. and 3. Day of the day. "

§ 10

In the tax control law, cf. Law Order no. 1126 of 24. In November 2005, as amended by Section 6 of Law No 521 of 12. June 2009 and section 16 of Law No 525 of 12. In June 2009, the following changes are made :

1. I Section 7 (2). 1, no. 1, change the section 9 (4) of the body of the body. 5 ' shall mean the section 9 (4) of the body of the body. 4 ".

2. Section 11 C (3), 4, no. 2 (c) (1). pkt., ITREAS :

' The return of the year by the year of the pension shall be discharged in accordance with Article 3 (5) of the Pension of the Pension of the Pension of the Pension Act, unless the undertaking sends information about the taxable income of the year, as the difference between, on the one hand, the capital value of the insurance by the end of the year in addition to payments made during the year, in which case the company, instead of information on the end of the income of the year, shall be the capital of the insurance at the beginning of the year, in which case the company, instead of information, shall be provided for the end of the income year, cf. point (a) shall forward information on the capital value of the scheme at the end of the income year. ` ;

§ 11

Law no. 347 of 18. April 2007 amending the pension bill law, law on the labour market and the tax bill on the market. (The increase in age limits and the repayment of the demand and flex-allowance contributions) shall be amended as follows :

1. Section 4 (4). 4, ITREAS :

" Stop. 4. § 1, no. 1, 3 to 18, 20-28, 30, 31 and 40 have effect on all pension schemes, cf. Two. Act. In the case of pension schemes created before 1. The date of May 2007 shall be maintained at the time of the earliest payment of the scheme according to the rules laid down in the Law Order No 2. 1120 of 20. December 2006 on the taxation of pension schemes, etc. (pension tax law). "

§ 12

Law no. 412 of 29. May 2009 amending the Pension Act and the Change of Taxation Act. (Loft for deposits to installments and related interest rates, suspension of the age limit for the establishment of rate and capital pension schemes and the increase in the age limit for the payment of capital pension schemes, etc.) are being made : changes :

1. I Section 3, paragraph 3. 9, is inserted after 1. Act. :

" Closing or disbursements of payments to a pension scheme with ongoing payments as mentioned in 1. Act. at a later time after the split, the Pension of Pension of Pension Act shall not apply. `

2. I Section 3, paragraph 3. 9, in two places ' 1 and 3. Pct. " To : 1. and 4. Pct. "

3. I Section 3, paragraph 3. 10, pasted after Six.... :

" Closing or disbursements of payments to a pension scheme with ongoing payments as mentioned in 5. Act. at a later time after the split, the Pension of Pension of Pension Act shall not apply. `

4. I Section 3, paragraph 3. 11, pasted after Six.... :

" No matter the sixth. Act. the section 21 A (1) of the Pension Act of the Pension 2, as drawn up by the paragraph 1 of this law. ECU 51, applicable to the taxable person who, in the income of the year 2009, has made a deduction of paid or overdue premiums and contributions under the pension provision of Article 18 (3). FIVE, FOUR. and 5. pkton, for the part of the premiums and the contribution that exceeds 30%. of the profit from self-employed business. ` ;

5. I Section 3, paragraph 3. 12, 1. pkt., the following shall be inserted after ' compulsory payments ` shall mean ' to pensions covered by it until the entry into force of this Act in force of the provisions of Article 8 or § 11 A or of a heated life interest '.

6. I Section 3, paragraph 3. 13, pasted as Act 2. :

' Furthermore, the taxpayer ' s employer for and with the income year 2014 shall make payments to the rate of payment for payment in pension funds in retirement, in retirement and in the interest of the interest rate in retirement and to the interest rate of interest, cf. Pension of Pension Act, section 21 (1). TWO. "

§ 13

Law no. 462 of 12. June 2009 amending the tax law of the stock tax, the tax bill, the tax bill, the tax bill, the body of the law and various other laws. (Simple and effective control and less fiscal planning), the following changes shall be made :

1. I Section 20 (2). 5, is inserted after ' § 2, nr. 3, " section 3, no. FOUR, "

2. I Section 20 (2). 10, the ' no. 19-22 to : " No! 23-26. "

§ 14

Law no. 472 of 12. In June 2009 on tax-free compensation for increased energy and environmental taxes, the following changes are made :

1. Section 5 (5). 7, ITREAS :

" Stop. 7. Recipies one of the persons referred to in paragraph 1. 2-6, child family service after Article 4 (2). 2-5 or 7, in the Act of Family Benefits, shall be granted supplementary compensation in accordance with section 1 (1). 2, for this person without an application. The payment of the child's benefit to the child shall be provided by the additional compensation provided for in paragraph 1. 2-6, however, after application to customs and tax administration. `

§ 15

Law no. 516 of 12. June 2009 amending the annual accounting law, law on financial activities and various other laws. (The amendment as a result of company law) is amended as follows :

1. § 19, nr. 4-6, revoked.

§ 16

Law no. 519 of 12. June 2009 amending the body of equality and various other laws. (Taxation of benefits, rail freight, deduction, day care payments, and travel allowances, etc.) are amended as follows :

1. I Section 5 (5). 10, pasted as Six.... :

" The reduction of employees ' tax deduction according to section 9 (4) of the body of the body of the body. Paragraph 1 does not include the expenditure on which wage earners can be dedued after 2. -5. Pct. "

§ 17

Law no. 521 of 12. June 2009 amending the source of tax law and different laws. (Simplification of the rules on the collection of labour market contributions and the impact changes resulting from the Spring Package 2.0 and v.) shall be amended as follows :

1. I § 29, paragraph. 7, the following shall be inserted after ' set ` shall mean the basic amount in the source of the source of the source tax of Article 5 (B), Two, for $13,600. and. "

§ 18

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

Paragraph 2. § § 1, 2, 5 and 6, section 7, nr. 1 and 9. 9. 12, 14 and 16 shall have an effect from the date of income of 2010.

Paragraph 3. § 4, no. 1 shall apply where a person has died on the 1. January, 2010, or later. § 4, no. 3, shall apply to bots and melts periods relating to persons who have died on the 1. In January 2010 or later, and in the changeover of the shift in the life of the living spouse living, when the request for a change is lodged, the living live live shall be requested. January, 2010, or later.

Paragraph 4. § 7, nr. 2, has effect from and with the 2011 income year.

Paragraph 5. § 7, nr. 3 has effect from 1. January, 2010.

Paragraph 6. Section 8 has effect from and by 2012 as a source of income.

Paragraph 7. § 13, nr. 1 has effect from the 14th. June 2009.

Givet at the Christiansborg Castle, the 161. December 2009

Under Our Royal Hand and Segl

MARGRETHE R.

/ Kristian Jensen

Retryksnote
  • 24-08-2011 :
  • The law has been reprinted, since the text "Under Our Royal Hand and Segl" prior to the name of the Regent or Regent, due to an error in the technical production of the formula, was omitted. The failure therefore does not apply to the law.