Law on the amendment of the pension tax law

(Intertrition of the right of deduction for new deposits to a capital pension after the payment of a capital pension, the exemption of index schemes from the ceiling of 100 000 kr. in the case of deductible deposits, etc.),

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 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 10 of law no. 1235 of 24. October 2007, section 1 of law no. 1534 of 19. In December 2007, section 2 of Law No 1339 of 19. In December 2008, section 1 of the law. 412 of 29. May 2009 and Section 11 of Law No 521 of 12. June 2009, and at the latest at Section 2 of Law No 1278 of 16. In December 2009, the following changes are made :

1. I Section 15 B (3). FOUR, FOUR. pkt., the " Stk. FIVE, SIX, NINE. Pct. " to : ' Stk. FIVE, SIX. and 7. Pct. "

2. Section 15 B (3). FIVE, EIGHT. and 9th pkt., revoked.

3. I Section 15 B (3). SIX, FOUR. pkt., change ' 5. -9. Pct. " To : " 5. 7. Pct. "

4. section 16 (4). TWO, TWO. pkt., ITREAS :

" 1. Act. however, shall not apply to schemes covered by section 15, 15 A and 15 B. ` ;

5. I Section 18 (2). 2, pasted as Six.... :

" There has been a tax return on capital insurance or savings in retirement after paragraph 25 (5). 1, no. 1, on payment to the owner, after the post-wage age, cf. Article 74 of the law on unemployment insurance and so on is not deductible for contributions to such schemes, which are paid in the income resulting from the income year in which the first capital insurance or savings in Pension-yev is the tax-grade train. `

6. I Section 19 (1). 1, is inserted after 2. Act. :

" There has been a tax return on capital insurance or savings in retirement after paragraph 25 (5). 1, no. 1, on payment to the owner, after the post-wage age, cf. Section 74 of the law on unemployment insurance, etc., has been reached, to include sums paid by the employer or an ex-employer to a capital insurance or savings income in retirement income in the income resulting from the income year in which it is paid ; or the first capital assurances or savings in pension purposes, the tax is enriched, however, by the calculation of the worker ' s taxable income. ` ;

7. I § 21 A, paragraph 1 ONE, ONE. pkt., change ' § 18 (2). TWO, ONE. Pct. " to : section 18 (2). TWO, ONE. and 6. act and shall be taken into account in the calculation of the taxable income, cf. ` ; inserted : ". 19 (1). ONE, THREE. pkt., and ".

8. I § 25, paragraph. 1, no. 1, after ' or first policy day thereafter, ` : ` : " cf. however, section 26 (3). 1, "

9. I § 26 inserted before paragraph 1. 1 as new paragraph :

' In payment to the owner, after the post-wage age, cf. Section 74 of the law on unemployment insurance, etc., has been reached, the owner may require that the tax not be calculated after paragraph 28. ` ;

10. I § 37 in section 26, paragraph 1 shall be amended. 1 or 2 ` shall be replaced by : ' 26, paragraph 1. One, two or three.

§ 2

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

Paragraph 2. § 1, no. 1 4, has the effect of and with the 2010 income year.

Paragraph 3. § 1, no. 5 to 7 shall take effect on payments made on 14. April 2010 or later.

Paragraph 4. § 1, no. 8-10, has effect on payments that are made on the 14th. April 2010 or later.