Law on the Change of the Tax Code and the Equation Act

(Amendment of the tax regime for foreign researchers and key employees)

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 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 3 of law no. 462 of 12. June 2009, section 1 of law no. 521 of 12. June 2009 and section 7 of the law. 1278 of 16. In December 2009 and at the latest at Section 2 of Law No 723 of 25. June 2010 and section 6 of the Law No 724 of 25. In June 2010, the following changes are made :

1. I § 48 E (3) 3, no. 1, in the term ' 3 years ` shall be replaced by ' 10 years ` ;

2. I § 48 E (3) SIX, ONE. pkt., in the past three years ` shall be replaced by ' in the last 10 years '.

3. I § 48 E (3) 7, the words ' and section 48 F (s) are deleted ; 7 ".

4. § 48 F, paragraph ONE, ONE. pkt., ITREAS :

' For persons who choose taxation on ~ ~ 48 E and 48 F, the A-tax is calculated as of 26%. of the remuneration of the contract of employment under the contract of employment. `

5. I § 48 F, paragraph ONE, FOUR. pkt., is changed " cf. however, paragraph 1 8 "for :" cf. however, paragraph 1 3 ".

6. I § 48 F, paragraph ONE, SIX. pkt., the words ', cf. however, paragraph 1 3 and 4. "

7. I § 48 F, paragraph TWO, ONE. pkt., the "36 months" is changed to : "60 months".

8. § 48 F, paragraph 3-7, revoked.

Paragk 8-13 shall then be paragraph 1. 3-8.

9. I § 48 F, paragraph 8, the first paragraph of the Member 3, change in Act one. " by paragraph. One to three : " to the following paragraph. 1 '.

10. I § 48 F, paragraph 9, the first paragraph of the Member The following paragraph is replaced by paragraph 4. One to three : " to the following paragraph. 1 '.

11. I § 48 F, paragraph 10, the first paragraph of the Member 5, in two places ' shall be replaced by the following paragraph One to three : " to the following paragraph. 1 '.

12. I § 48 F, paragraph 11, the first paragraph of the Member 6, in Act one. ' subject to paragraph 1. 10 ` shall be replaced by the following : 5 ", and" as referred to in paragraph 1. The first paragraph shall be replaced by the following : 1 '.

13. I § 48 F, paragraph 13, the first paragraph of the Member 8, amend " § 61 (2). The fourth "to" to "§ 61".

14. I ~ 64, paragraph. 2, the ' source tax on paragraph 48 F (1) is replaced by the same : Parags: 1 and 3 "to :" source tax tenment section 48 F (5). 1 '.

§ 2

In the case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1365 of 29. November 2010, as last amended by Section 38 of Law No 698 of 25. June 2010 is amended as follows :

1. I ~ L, paragraph 7. 1, the ' source tax on paragraph 48 F (1) is replaced by the same : 1-3 "to :" source tax tenment section 48 F (1). 1 '.

§ 3

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

Paragraph 2. The law shall take effect from the income year 2011, cf. however, paragraph 1 6.

Paragraph 3. § 1, no. 7, does not apply to persons who have been taxed by 25% by the end of the income year 2013. or 30%. For 36 months after the source of the $48 E and 48 F of any previous drafting of these provisions.

Paragraph 4. Persons who, by 2010 at the latest, have opted for taxation on the basis of the $48 E and 48 F of those provisions, which are subject to the date of drafting of the income tax, shall be subject to a tax with 26%. during the remainder of the period of taxation after Article 48 F (1) ; 3, which was able to be drawn up, in accordance with the same quality of the wording. however, paragraph 1 5. 1. Act. apply irrespective of the provisions of the source ' 48 E ' s section of the source tax. 3, no. 1, as amended by the paragraph 1 of this law. 1, except in case of cases where tax is required by the source of the source or section 1 or 2 (2) of the source tax. 1, no. 1, shall enter from and with the year 2011.

Paragraph 5. Persons referred to in paragraph 1. 4, which has selected 25%. taxation, may choose to continue to be taxed by 25%. for one or more periods of not more than 36 months of total duration. The elections must be taken at the latest by the end of the year 2011 and cannot be redone. The choice shall be valid until the end of the 36-month period or until the end of the tax duty following the Clause of 1 or 2 (2) of the source of the source. 1, no. 1, however, at the most to the end of the year 2013. If there is an income tax with 25 prates of income, there can be no tax with 26% of income in the same income.

Paragraph 6. § 48 F, paragraph Amendment No 8, as amended by the paragraph 1 of this law. 13, has the effect of the 2010 income year.