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 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) WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed: the Danish Parliament has adopted and we know Our consent confirmed the following law: § 1 of the law on income tax of individuals etc. (Spanish law), see. lovbekendtgørelse nr. 959 of 19. September 2006, as amended, inter alia, by § 1 of lov nr. 459 of 12. June 2009 and at the latest by the law No. 1389 by 21. December 2009, shall be amended as follows: 1. Article 7, paragraph 2 is replaced by the following: ' (2). Bottom deduction constitutes 389,900 kr. For the tax year 2014 and later income year constitutes bottom deduction 409,100 KR. (2010). '
2. In article 20, paragraph 3, the words ' 2009 and 2010 ': ' 2009-2013 '.
§ 2 of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 176 of 11. March 2009, as amended, inter alia, by section 13 of the Act No. 1587 by 20. December 2006 and most recently by section 6 of the law No. 573 of 31. May 2010, is amended as follows: 1. section 13, paragraph 1 is replaced by the following: ' 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. The annual deduction after 1. item may not exceed an amount of DKK 3,000 2. paragraph shall not, however, apply to self-employed and companies, etc. (legal persons). Compensation or benefits paid to the members of the associations referred to in 1. paragraph, account shall be taken of the recipient's taxable income, without prejudice. However, sections 30 and 31. '
section 3 of the Act on a family allowance, see. lovbekendtgørelse nr. 972 by 22. September 2006, as amended by Act No. 318 of 30. April 2008, § 102 of law No. 1336 of 19. December 2008, § 2 of the law No. 1411 of 27. December 2008, § 2 of the law No. 537 of 26. May 2010 and § 1 of lov nr. 624 of 11. June 2010, is amended as follows: 1. Article 1 is replaced by the following: ' article 1. For children under 15 years are paid a tax-free child allowance. Children's allowance constitutes 16,992 USD annually (2011-level) for children until the age of 3. years, 13,452 USD annually (2011-level) for children from the age of 3. years and until the age of 7. years and us $ 10,584 per year (2011-level) for children from the age of 7. years and until the age of 15. year.
(2). For children between the ages of 15 and 17 years paid a tax-exempt youth performance. Young performance constitutes 10,584 DKK per year (2011-level).
(3). The total payment per recipient, see performance. § 4, maximum of 35,000 USD (2011-level) on an annual basis, see. However, paragraphs 4 and 5.
(4). Exceeds the total child and youth allowance in accordance with paragraphs 1 and 2 the threshold referred to in paragraph 3, shall be paid in 2011 is also a sum equal to two thirds and in 2012 an amount equal to one third of the difference between the total child and youth allowance and the threshold referred to in paragraph 3.
(5). Regardless of the limitation of the total of the payments made in accordance with paragraphs 3 and 4 shall constitute the payment per service recipient in 2011-2019 at least an amount equal to the total of the payments referred to in paragraphs 1 and 2 with the percentage charge after 2. the amount deducted in accordance with clause 3. paragraph Percent allowance constitutes 1.3% in 2011, 3.3% in 2012 and 5.3% in 2013 through 2019. The amount to be deducted after 1. paragraph, constitutes 12,000 DKK in 2011-2013, 2014, $ 18,000 15,000 DKK in 2015, 21,000 USD in 2016, 24,000 KR. in 2017, 27,000 DKK in 2018 and 30,000 USD in 2019.
(6). If the condition set out in section 2, no. 5 and 6 are not met, the amount that the child would have received, be included in determining whether the overall children's and youth performance exceeds the threshold referred to in paragraph 3 of the basic regulation. However, paragraphs 4 and 5. Any pruning of the total child and youth allowance is reduced performance by age order with the youngest child first. Only for children who meet the conditions, and then for children who do not meet the conditions laid down.
(7). In paragraphs 1 to 3, those amounts will be adjusted annually in accordance with the evolution of the consumer price index published by Statistics Denmark in relation to the index for 2009. The adjustment shall be made on the basis of the consumer price index's annual average in year 2 years prior to the calendar year in which the grant will be paid. The amounts shall be increased or reduced by the same percentage as the rate at which the consumer price index has been changed compared to the level in 2009. When the adjustment is made for calendar year 2012 be reduced the calculated change percent after 3. paragraph with 1.9 percentage units. In 2013 and following calendar year shall be reduced by the calculated change percent after 3. paragraph with 3.9 percentage units. The percentage change is calculated to one decimal place. The amount resulting after percent adjustment, rounded to the nearest penny amounts that can be shared with 12. The adjustment is done the first time, for the calendar year 2012. '
2. In section 4, paragraph 2 1. paragraph, the words ' him ' to: ' him, provided he is not cohabiting with the child's mother '.
§ 4 of the law on the taxation of profits made from the sale of real estate (real estate profit tax law) of the basic regulation. lovbekendtgørelse nr. 891 of 17. August 2006, as amended by section 4 of Act No. 335 of 7. May 2008, § 6 of the law No. 462 of 12. June 2009, section 18 of Act No. 521 of 12. June 2009, and section 5 of Act No. 525 of 12. June 2009, is amended as follows: 1. In paragraph 5 (A), paragraph 1, the words ' the change from income year 2010 ' to: ' the change from income year 2013 '.
section 5 of law No. 624 of 11. June 2010 amending the law on the family allowance and various other laws. (Young performance for 15-17 year olds the opportunity to stop the young performance, etc.) shall be amended as follows: 1. section 1, nr. 3, is repealed.
2. § 7 (2), is repealed.
§ 6 paragraph 1. The law shall enter into force on the day after publication in the Official Gazette.
(2). § 2 and § 4 have effect as from the income year 2011.
(3). section 3 have effect from and including the calendar year 2011.

Given at Christiansborg Palace, on 25 May. June 2010 Under Our Royal hand and Seal MARGRETHE r./Troels Lund Poulsen