Law of the Change of Equation Act

(MFD in case of multimedia taxation)

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 case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1365 of 29. In November 2010, as amended by Section 1 of Act 1. 519 of 12. June 2009, and at the latest at Article 38 of Law No 698 of 25. June 2010 is amended as follows :

1. section 16 (4). TWELVE, FIVE. pkt., is hereby repealed and the following shall be inserted :

" If two spouses who live at the end of the year of the income fall are both covered by 1. Act. a part of or all of the income year shall be reduced by the taxable value of the multimedia for each spouse with 25%. It is a condition of the reduction that the total tax value of the spouses of the spouses of the multimedia before reduction amounts to a minimum of DKK 4 000 DKK (2010-level). The basic amounts of 1. and 6. Act. regulated by a person ' s tax hap. `.

§ 2

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

Paragraph 2. The law has effect from and with income year 2011.