Law amending the tax assessment Act
(Spousal discount on multimedia taxation)
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:
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, inter alia, by § 1 of lov nr. 519 of 12. June 2009 and no later than by section 38 of law No. 698 of 25. June 2010, is amended as follows: 1. section 16, paragraph 12, 5 section, repealed, and replaced by:
» If the two spouses who are cohabiting at the end of the year, both income covered by 1. PT. part or all of the tax year shall be deducted from the taxable value of multi media for each spouse with 25 percent reduction, It is a condition of the spouses ' total taxable value of multi media before reduction constitutes a basic amount of at least 4,000 USD (2010-level). The basic amounts in 1. and 6. paragraph shall be regulated in accordance with Spanish law § 20. '
§ 2 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.
Given at Christiansborg Palace, on 21 April. December 2010 Under Our Royal hand and Seal MARGRETHE r./Troels Lund Poulsen