Law on the amendment of the tax on equity, death-tax law, pension tax law, business tax law, and law on deposits to establishment account and entrepreneurship account

(Reduction of the limit on financial assets in the context of the transfer of shares)

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 tax treatment of profit and loss in the balance of shares and so on. (Asset Taxation Act), cf. Law Order no. 796 of 20. June 2011, as amended by Section 1 of law no. 624 of 14. June 2011, the following change is made :

1. I § 34, paragraph. SIX, ONE. pkt., in two places "75%." To : "50%."

§ 2

In the case of death taxes on death (death penalty code), cf. Law Order no. 1362 of 26. In November 2010, as amended by Section 4 of Law No 460 of 31. May 2000, section 3 of the law. 459 of 12. June 2009, section 2 of Law No 174 of 4. March 2011 and section 7 of the law. 221 of 21. March 2011, the following change is made :

1. I § 29, paragraph. THREE, FIVE. pkt., in two places "75%." To : "50%."

§ 3

In the law on the taxation of pension schemes, etc. (pension tax bill), cf. Law Order no. 1246 of 15. In October 2010, as amended by Section 6 of Law No 513 of the seventh. June 2006, section 2 of Law No 1561 of 21. December 2010, section 13 of the law. 221 of 21. March 2011 and section 4 of the law. 599 of 14. June 2011, the following changes are made :

1. I § 15 A, paragraph 1 3, is inserted after 1. Act. :

' In relation to the conditions for the establishment of a pension scheme covered by paragraph 1, 5 and 6 shall constitute the percentages of the average calculations in the section 34 (4) of the Asset Taxation Code. 6, 75 pctunless, unless the average calculation alone shall begin the year commencing on 1. January 2012 or later. The percentage of the item 34 (4) of the shares of the shares of the shares of the stock market. 6, related to the transfer date shall be in relation to the conditions for the establishment of a pension scheme covered by paragraph 1. 5 and 6 75%. in the case of disviews, which shall be made no later than 31. "December 2012."

2. § 15 A, paragraph 1 FOUR, ONE. pkt., ITREAS :

' A person ' s business shall be considered to be largely in the possession of real estate or possession of cash, transferable securities, or similar to that of the holding. referred to in paragraph 1. THREE, ONE. pkt., if at least 50%. of the revenue, cf. Seven. pkt., which means the net revenue net for the sum of other accounting receipts resulting from the commercial business, as the average of the last three financial years, derived from such activity, or the value of the commercial value ; of the company ' s rental service exit, cash, transferable securities. either at the time of transfer or up to the average of the last three financial years, at least 50%. by the trading value of the company's total assets, cf. Seven. and 8. Pct. "

3. I § 15 A, paragraph 1 4, pasted as 7. and Act 8. :

" Percentage of average projections in one. Act. 75 pctunless, unless the average calculation of the average financial year alone shall begin on 1. January 2012 or later. The percentage associated with the transfer date is 75%. in the case of disviews, which shall be made no later than 31. "December 2012."

§ 4

In the case of the income taxation of self-employed persons (business tax law), cf. Law Order no. 1075 of 10. September 2007, as amended in particular by section 19 of the Act of Law No 1. 525 of 12. June 2009, and at the latest at Article 13 of Law No 1. 724 of 25. June 2010 is amended as follows :

1. I § 22 c (3) (c) 2, no. FOUR, FOUR. pkt., in two places "75%." To : "50%."

§ 5

In the Act of Incoming Recovery Account and Entrepreneurship, cf. Law Order no. 1012 of 5. In October 2006, as amended, inter alia, section 5 of the Act of Law No, 1580 of 20. In December 2006 and at the latest in paragraph 10 of Law No 221 of 21. March 2011, the following change is made :

1. I Section 7 (2). 2, no. TWO, FOUR. pkt., in two places "75%." To : "50%."

§ 6

Paragraph 1. The law shall enter into force on 1. January 2012.

Paragraph 2. Section 1 shall apply only to transfers that take place on 1. January 2012 or later. For and with the 31. In December 2014, the company ' s company may be able to do so after the choice of the taxable person, rather than being assessed according to the conditions laid down in Article 34 (4) of the Asset Taxation Act. SIX, ONE. pkt., shall be considered to be largely in the rental of real estate or possession of cash, securities le.similar. if at least 50%. income from the company ' s income, which shall mean the accounts net revenue for the sum of other accounts receipts, made up for the last financial year, or the commercial value of the company ' s rental operations, Cash, transferable securities, that's a lot of money. either at the time of transfer or at the end of the last financial year, at least 50% shall be. of the commercial value of the company ' s total assets.

Paragraph 3. Section 2 shall apply to boes following individuals who are to die on 1. In January 2012 or later, and on the changeover to the live spouse living in the living spouse living, when the transfer request is received in the court of 1. January 2012 or later. For and with the 31. In December 2014, the company ' s company may, in accordance with the choice of the taxman, be able to be evaluated instead of being assessed according to the conditions laid down in Article 29 (5) of the death penalty. THREE, FIVE. pkt., shall be considered to be largely in the rental of real estate or possession of cash, securities le.similar. if at least 50%. income from the company ' s income, which shall mean the accounts net revenue for the sum of other accounts receipts, made up for the last financial year, or the commercial value of the company ' s rental operations, Cash, transferable securities, that's a lot of money. either at the time of transfer or at the end of the last financial year, at least 50% shall be. of the commercial value of the company ' s total assets.

Paragraph 4. Section 3 shall apply to the whole and partial abstention of professional activities which take place on 1. January 2012 or later.

Paragraph 5. Section 4 shall apply to stock and recruitment exercises which are taking place on 1. January 2012 or later.

Paragraph 6. Section 5 shall apply to withdrawals as a result of acquisitions of shares and parties that take place on 1. January 2012 or later.