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Law Amending The Personal Tax Law, The Tax Assessment Act, Act On A Child Benefit And Profit Taxation Act Property (No Regulation Of Thresholds In 2011-2013, Limitation Of The Deduction Of Trade Union Quotas And Limits On Family Income)

Original Language Title: Lov om ændring af personskatteloven, ligningsloven, lov om en børnefamilieydelse og ejendomsavancebeskatningsloven(Ingen regulering af beløbsgrænser i 2011-2013, begrænsning af fradraget for faglige kontingenter og loft over børnefamilieydelsen)

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Law on the amendment of the person tax law, the body of law, the law of a child family benefit and the property tax law of the property

(No amount of financial limit in 2011-2013, limitation of the deduction of professional quotas and ceiling on the child benefit)

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 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 by law no. 1389 of 21. In December 2009, the following changes are made :

1. Section 7 (2). 2, ITREAS :

" Stop. 2. The bottom frack account for $38,900. For the income of the year 2014 and subsequent incomes, the bottom fracted 409.100 kr. (2010-level). "

2. I Section 20 (2). 3, "2009 and 2010" will be replaced by : "2009-2013".

§ 2

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 13 of Law No 1. 1587 of 20. In December 2006 and no later than Section 6 of Law No 573 by 31. In May 2010, the following change is made :

1. Section 13 (1). 1, ITREAS :

' In the calculation of the taxable income, deductions may be deducied on quotas for employers ' associations, trade unions and other professional associations, which are intended to carry out the economic interests of the business group, to which the taxable person is told. The annual deduction after 1. Act. cannot exceed a $3000 fee. 2. Act. however, not apply to self-employed persons and companies, etc., (Legal persons). Replacement or benefits payable to the members of associations as referred to in 1. pkt., shall be taken into account for the recipient ' s taxable income, cf. however, sections 30 and 31. `

§ 3

In the law of a child benefit, cf. Law Order no. 972 of 22. September 2006, as amended by law no. 318 of 30. April 2008, Section 102 of Law No 1336 of 19. In December 2008, Section 2 of Law No 1411 of 27. In December 2008, Section 2 of Law No 537 of 26. 1 May 2010 and Section 1 of the Law No 624 of 11. In June 2010, the following changes are made :

1. § 1 ITREAS :

" § 1. For children under the age of 15, a tax-free allowance is paid out. The stock exchange is 16.992 kr. annual (2011-level) for children until the third birthday. Years, 13.452 kr. annual (2011-level) for children from and with the third birthday. Years and until the seventh birthday. Years and 10.584 kr. annual (2011-level) for children from and with the seventh birthday. Years and until the 15th birthday. Years.

Paragraph 2. For children between 15 and 17 years, a tax-free benefit is paid out. The cub represents 10.584 kr. annual (2011 level).

Paragraph 3. The total payment per benefit recipient, cf. § 4, may not exceed 35,000 kroner. (2011-level) annually, cf. however, paragraph 1 4 and 5.

Paragraph 4. Inherit the total child and ungeal benefit from paragraph 1. 1 and 2 the limit referred to in paragraph 1. In 2011, a sum equal to two-thirds and 2012 shall be paid in 2011 as a sum equal to one third of the difference between the total exchange and unction and the limit referred to in paragraph 1. 3.

Paragraph 5. Regardless of the restriction of the overall benefit under paragraph 1. 3 and 4 shall be paid per Benefit recipient in 2011-2019 at least one amount equal to the overall benefit under paragraph 1. 1 and 2 with percentage addendum after 2. Act. severed the amount after 3. Act. The percentage of the percentage is 1.3%. In 2011, 3.3%. In 2012 and 5.3%. 2013 to 2019, and by 2019. The amount that will be deducted after 1. PC, that represents 12 000 kroner. 2011-2013, 15,000 kroner. In 2014, 18,000 kr. By 2015, $21,000. In 2016, 24,000 kr. In 2017, 27 000 kr. In 2018 and 30,000 kroner. In 2019.

Paragraph 6. If the condition is in section 2, no. The amount received by the child shall be included in the calculation of whether the total exchange and ungeable benefit exceeds the limit of paragraph 1. 3, cf. however, paragraph 1 4 and 5. In the case of a possible cuing of the total child and ungeable benefit, the payment shall be reduced after age with the first child to be first. First, for children who meet the conditions and then for children who do not meet the conditions.

Paragraph 7. The people in paragraph 3. 1-3 the amount referred to shall be adjusted annually in accordance with the development of the Danish Statistics Denmark published consumer price index in relation to the 2009 index. The adjustment shall be made on the basis of the annual average of the consumer price index in the year 2 years preceding the calendar year in which the payment is granted. The amounts shall be increased or reduced by the same percentage as the rate by which the Consumer Price Index has been changed in relation to the 2009 level. The adjustment rate for the calendar year 2012 shall be reduced in accordance with the following 3. Act. with 1.9 procentenths. In 2013 and subsequent calendar years, the calculated change percentage will be reduced after 3. Act. with 3.9 procentenths. The percentage change is calculated with one decimal. The amounts resulting from the percentage adjustment shall be rounded off to the nearest chronosum that can be shared with 12. The adjustment shall be the first time for the calendar year 2012. "

2. I Section 4 (4). TWO, ONE. pkt., ' him ` shall be replaced by ' him, provided he is not a person who is alive with the mother of the child `.

§ 4

In the case of a tax on profit by the immovable property of property (Real Estate Taxation Act), cf. Law Order no. 891 of 17. In August 2006, as amended by Section 4 of Act 4. 335 of seven. May 2008, section 6 of the law. 462 of 12. June 2009, section 18 of law no. 521 of 12. June 2009 and section 5 of the Act of Law No 525 of 12. In June 2009, the following changes are made :

1. I § 5 A, paragraph 1 1, change from the income of the year 2010 to : 'the change from the 2013 income year'.

§ 5

Law no. 624 of 11. June 2010 on the amendment of the law on a child's benefit and different laws. (The benefit of 15-17-year-olds, the possibility of stopping the ungeable, etc.) is amended as follows :

1. § 1, no. 3, revoked.

2. Section 7 (2). 2, revoked.

§ 6

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

Paragraph 2. § 2 and sections 4 have effect from and with the year 2011.

Paragraph 3. section 3 shall take effect from and with the calendar year 2011.

Givet at Christiansborg Castle, the 25th. June 2010

Under Our Royal Hand and Segl

MARGRETHE R.

/Troels Lund Poulsen