Law On The Amendment Of Kildeskatteloven And Tax Assessment Act (Amendment Of The Tax Regime For Foreign Researchers And Key Employees) Reprinted Definitive Series

Original Language Title: Lov om ændring af kildeskatteloven og ligningsloven(Ændring af skatteordningen for udenlandske forskere og nøglemedarbejdere) Omtryk

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Law on the amendment of kildeskatteloven and tax assessment Act

(Change of tax regime for foreign researchers and key employees)

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

In kildeskatteloven of the basic regulation. lovbekendtgørelse nr. 1086 of 14. November 2005, as amended, inter alia, by § 1 of lov nr. 522 of 17. June 2008, § 3 of law No. 462 of 12. June 2009, § 1 of lov nr. 521 of 12. June 2009 and section 7 of the Act No. 1278 of 16. December 2009 and no later than by § 2 of the law No. 723 of 25. June 2010 and § 6 of the law No. 724 of 25. June 2010, is amended as follows: 1. In section E, paragraph 48.3, nr. 1, the words ' 3 years ': ' 10 years '.

2. In section E, paragraph 48.6, 1. paragraph, the words ' within the last 3 years ' to: ' field of the last 10 years '.

3. In paragraph 48 (E), paragraph 7, the words ' and section 48 (F), paragraph 7 '.

4. section 48 (F), paragraph 1 1. paragraph is replaced by the following:

» For people who choose taxation according to § § 48 E and 48 F, the withholding tax is calculated as 26% of the consideration in cash pursuant to the employment contract. "

5. In section 48 (F) (1), 4. paragraph, the words ' without prejudice to article. However, paragraph 8 ' are replaced by: ' without prejudice to article. However, paragraph 3 '.

6. In section 48 (F) (1), 6. paragraph, the words ' without prejudice to article. However, paragraphs 3 and 4. '

7. In section 48 (F) (2) 1. paragraph, the words ' 36 months ' for: ' 60-month '.

8. section 48 (F), paragraphs 3 to 7, shall be repealed.

Paragraph 8-13 will be hereafter referred to paragraphs 3 to 8.

9. In section 48 (F), paragraph 8, which will be amended in paragraph 3 1. paragraph ' in accordance with paragraph 1-3 ' to: ' in accordance with paragraph 1. '

10. In section 48 (F), paragraph 9, which becomes paragraph 4, the words ' in accordance with paragraph 1-3 ' to: ' in accordance with paragraph 1. '

11. In section 48 (F), paragraph 10, which becomes paragraph 5, change the two places ' under paragraph 1-3 ' to: ' in accordance with paragraph 1. '

12. In section 48 (F), paragraph 11, which becomes paragraph 6, changes in 1. item ' covered by paragraph 10 ' is replaced by: ' within the scope of paragraph 5 ', and ' in accordance with paragraphs 1 to 3 ' shall be replaced by: ' in accordance with paragraph 1. '

13. In section 48 (F), paragraph 13, which becomes paragraph 8, section 61 shall be replaced by ' paragraph 4 ', to: ' section 61 '.

14. In article 64, paragraph 2, the term ' withholding tax Act section 48 (F), paragraphs 1 and 3 ': ' withholding § 48 F, paragraph 1 '.

§ 2

Of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1365 by 29. November 2010, as amended most recently by section 38 of law No. 698 of 25. June 2010, is amended as follows: 1. In section 7 L (1), the term ' withholding tax article 48 (F), paragraphs 1-3 ' to: ' withholding § 48 F, paragraph 1 '.

§ 3 paragraph 1. The law shall enter into force on the day after publication in the Official Gazette.

(2). The law shall take effect as from the income year 2011, see. However, paragraph 6.

(3). § 1, nr. 7, shall not apply to persons who, before the end of the tax year 2013 has been taxed at 25% or 30% in 36 months after withholding tax law § § 48 E and 48 F in any previous version of these provisions.

(4). Persons who at the latest with effect for the tax year 2010 has chosen taxation after withholding tax law § § 48 E and 48 F of these provisions so far drawing, taxed at 26 percent in the remainder of the period of taxation under section 48 (F), paragraph 3, as the current wording could have been chosen, see. However, paragraph 5. 1. paragraph shall apply without prejudice to the provisions of section 48 of the Act (E) withholding tax, paragraph 3, nr. 1, as amended by this Act, section 1, no. 1, except for the cases where tax liability for withholding tax Act section 1 or section 2 (1) (8). 1, arises from the income year 2011.

(5). Persons referred to in paragraph 4, which has selected 25% taxation, may choose to continue to be taxed at 25% for one or more periods of not more than 36 months total duration. The election must be made no later than the end of the income year 2011 and cannot be reversed. The selection made is valid until the end of the 36-month period or until the termination of the tax liability for withholding tax Act section 1 or section 2 (1) (8). 1, up to a maximum until the end of the income year 2013. Is there an income year opted for taxation with 25 per cent, which is not within the same income year selected taxation with 26 per cent.

(6). section 48 (F), paragraph 8, as amended by this Act, section 1, no. 13, have effect from the end of the tax year 2010.

Given at Christiansborg Palace, on 21 April. December 2010 Under Our Royal hand and Seal MARGRETHE r./Troels Lund Poulsen