Law Amending The Pension Taxation Law (Removal Of The Right To Deduct For New Deposits To A Capital Pension After Payment Of A Capital Pension, Except For Index Systems From The Ceiling On 100,000 Kr. For Tax-Deductible Deposits, Etc.) Omtr

Original Language Title: Lov om ændring af pensionsbeskatningsloven(Afskæring af fradragsret for nye indbetalinger til en kapitalpension efter udbetaling af en kapitalpension, undtagelse af indeksordninger fra loftet på 100.000 kr. for fradragsberettigede indbetalinger m.v.) Omtr

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=132427

Law amending the pension taxation law (removal of the right to deduct for new deposits to a capital pension after payment of a capital pension, except for index systems from the ceiling on 100,000 KR. for tax-deductible deposits, etc.)
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 the taxation of pensions, etc. (pension tax law) of the basic regulation. lovbekendtgørelse nr. 1120 by 10. November 2006, as amended, inter alia, by § 1 of lov nr. 347 of 18. April 2007, § 10 of lov nr. 1235 by 24. October 2007, § 1 of lov nr. 1534 of 19. December 2007, § 2 of the law No. 1339 of 19. December 2008, § 1 of lov nr. 412 of 29. May 2009 and section 11 of Act No. 521 of 12. June 2009 and no later than by § 2 of the law No. 1278 of 16. December 2009, shall be amended as follows: 1. In article 15 B, paragraph 4, 4. paragraph, the words ' paragraphs 5, 6.-9. paragraph. ': ' paragraph 5, 6 and 7. point ' 2. section 15 (B), (5), 8. and 9. paragraphs, are hereby repealed.
3. In paragraph 15 (B), paragraph 6, 4. paragraph, the words ' 5.-9. paragraph ' to: ' 5.-7. section ' 4. section 16, paragraph 2 2. paragraph is replaced by the following: ' 1. paragraph shall not apply to schemes governed by § § 15, 15 A and 15 B. ' 5. In article 18, paragraph 2, the following is inserted as a 6. paragraph: ' there have been tax rectification of an endowment or a savings in pension purposes under section 25 (1) (8). 1, for the payment to the owner, after the early retirement age, see. section 74 of the Act on unemployment insurance, etc., is reached, there is no deduction for contributions to such schemes, which shall be paid in the year following the income year in which the person or the first endowment insurance or savings in pension purposes are taxed. '
6. In article 19, paragraph 1, shall be inserted after 2. paragraph: ' there have been tax rectification of an endowment or a savings in pension purposes under section 25 (1) (8). 1, for the payment to the owner, after the early retirement age, see. section 74 of the Act on unemployment insurance, etc., is reached, the amount shall be taken into account by the employer or a former employer paid into an endowment or a savings in pension purposes in the income year following the income year in which the person or the first endowment insurance or savings in pension purposes are taxed, however, by the statement of the worker's taxable income. '
7. In paragraph 21 (A), paragraph 1 1. paragraph, shall be replaced by ' article 18, paragraph 2, 1. paragraph ' to: ' section 18, paragraph 2, 1. and 6. paragraph. ' and after ' shall be included when determining taxable income, cf. ' reads ' section 19 (1), (3) section, and '.
8. In article 25, paragraph 1, no. 1, shall be inserted after ' or first policedag then, ': ' without prejudice to article. However, section 26, paragraph 1, '.
9. In section 26 shall be inserted before paragraph 1 as new paragraph: ' in the case of payment to the owner, after the early retirement age, see. section 74 of the Act on unemployment insurance, etc., is reached, the owner may demand that the tax instead of calculated according to § 28. '


Paragraph 1-3 becomes paragraph 2-4.

10. In section 37 shall be replaced by ' section 26 (1) or (2) ' is replaced by: ' section 26, paragraph 1, 2 or 3 '.
§ 2 paragraph 1. The law shall enter into force on the day after publication in the Official Gazette.
(2). § 1, nr. 1-4, shall take effect as from the income year 2010.
(3). § 1, nr. 5-7, have effect for deposits, going on 14. April 2010 or later.
(4). § 1, nr. 8-10, has effect for payments, happens on the 14th. April 2010 or later.

Given at Amalienborg, the 11. June 2010 Under Our Royal hand and Seal MARGRETHE r./Troels Lund Poulsen