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Notice Of Withholding Tax (Withholding Notice)

Original Language Title: Bekendtgørelse om kildeskat (kildeskattebekendtgørelsen)

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Table of Contents
Chapter 1 Competent authority
Chapter 2 Prospatal registration, etc.
Chapter 3 Tax card and tax tickets
Chapter 4 Recordance of the persons responsible for the holders
Chapter 5 A-income
Chapter 6 Income, which is not considered A-income
Chapter 7 Taxation of and holding in A-income and labor-contributory income
Chapter 8 Payment of A-tax and labour market contributions.
Chapter 9 Exame tax and royalty tax
Chapter 10 The capital of pensioners for pensioners and others.
Chapter 11 Source Tax to Greenland
Chapter 12 Steam, etc., staggered income
Chapter 13 Entry into force

Confestion of source tax (source tax notice)

Purline of section 43 (2). 2, section 45 (4). Paragraph 1, section 46, paragraph. TWO, THREE. and 4. pkt., section 48, paragraph. 3, 4, 6, 8 and 9, § 48 A, § 50, paragraph. 2, section 51, section 52, paragraph. TWO, THREE. pkt., section 53, paragraph. ONE, THREE. pkt., § 55 A, § 56, § 57, § 61 (3). 3, section 65 (3). 4, 7 and 8, section 66, paragraph. 2, section 66 A, paragraph. 1, Section 66 B, paragraph 1. Paragraph 1, section 67, paragraph. 4, section 72, paragraph. 1, section 76, section 84, section 85, section 88 (6). 3, section 89 A, paragraph. 8, and section 114 of the source tax code, cf. Law Order no. 1403 of 7. In December 2010, as amended by law no. 459 of 12. June 2009, and pursuant to section 10 (1). Seven, in law no. 1333 of 19. In December 2008 on the recovery of debts to the public, the following shall be determined :

Chapter 1

Competent authority

§ 1. Tax amounts due in accordance with the source of taxation shall be paid to customs and tax administration for collection, tax calculation and, where appropriate, repayment.

Chapter 2

Prospatal registration, etc.

§ 2. When the relocation of the advance on income from the source of the source treasuer section of Article 52 (2) shall be that : 1, on the basis of the final equation for the second last year before the income year, is adjusted to the income amounts involved in the final equation. Similarly, when the scientific registration is carried out on the basis of the advance registration for the year before the income year. The amount of the adjustments shall be fixed for each year of customs and tax administration.

Paragraph 2. Where the income ratio information is available in the year prior to the year of income, it shall be assumed that an imprest registration shall be given in accordance with paragraph 1. 1 will deviate significantly from the expected income conditions, the advance registration of the advance shall be carried out on the basis of the information provided. To this extent, no arrangements shall be made in accordance with paragraph 1. 1.

§ 3. For the purposes of changing the imprest registration of an income, customs and tax administration shall produce a research scheme. In the form, the taxable Member may provide information on the expected income conditions, cf. source tax tenment section § 52 and 53. In addition, self-employed persons may indicate whether or not they want their advance tax calculated in accordance with the corporate tax law. The setting of the scheme shall be a prerequisite for the registration of the advance in accordance with the rules of the business tax law, if not the annual tax rate of the year preceding the income year, that the trader has been enrolled in the annual tax rate, the company ' s organisation or capital of the caste scheme. Where the taxable person in connection with the prescribed advance registration for the last year of the income year has been indicated that the taxable person enters or replaces the company or capital of the company, shall : the imprest registration for the income year, however, shall be carried out accordingly.

Paragraph 2. Schemas drawn up by the customs and tax administration for the purposes of the statement by the source treasuse section of Article 52 (3). Paragraph 2, or section 53 (3). 4, shall be completed and submitted to customs and tax administration within a specified time limit, however, that must be at least 14 days.

§ 4. People who must pay final tax on yields and so on from the source of the $65 A (5) of the source. 1, the advance shall not be registered by these revenue.

§ 5. The central taxpayer register (CSR) forms the basis for the printing of material relating to the imprest registration and the final equation of taxable persons.

§ 6. For the purposes of the scientific registration of the taxable person, the municipality of the taxable shall be established in which the taxable person is based. In the case of the taxable person concerned by the CSR, at the time of registration available for each other. 5. In the year before the year before the year of income, the taxable shall be deemed to have been resident in one of the local authorities listed below in this order :

1) The person of residence of the taxable person per 5. September of the year before the income year.

2) The place of residence of the taxable person shall be at the time of the research.

3) The municipality, the taxable person at the latest research registration, is considered to be the resident of the home.

Paragraph 2. Kids, there's the one. In January of the income year, no 15-year period shall be researched if they are expected to have taxable income in the income year. In such a case, the registration shall be subject to the rules laid down in paragraph 1. 1.

Paragraph 3. If the taxable person is not included in the CSR, the registration which is available for the purpose of the CSR. 5. In the year before the year before the year of income, the taxable shall be deemed to be indigenous to the municipalities listed below :

1) A person who, in connection with the relocation to this country, is registered to the People ' s register shall be deemed to be the resident of the location of the Moleup.

2) A person residing abroad and taxable according to the section 1 (1) of the source tax. 1, no. 1 shall be deemed to be the resident of the latest residence municipality.

3) A person covered by the source tax on section 1 (1). 1, no. 3 shall be regarded as belonging to the municipality in which the ship is based.

4) A person covered by the source tax on Article 2 (2). 1, no. 1, 2, 7, and 9 to 29 shall be regarded as belonging to the local authority in which the person responsible for the obligation to be involved is located.

5) A person covered by the source tax on Article 2 (2). 1, no. 4 or 5 shall be deemed to be the resident of the municipality in which the fixed operating location or property is situated or in which the fideikommice has its registered office.

6) A person covered by the source tax on Article 2 (2). 2 shall be regarded as indigenous to the municipality where the ship is situated. If the ship is not domitable in this country, but without a crew being taken to the movement of Danish retherein, the person shall be deemed to be the resident of the municipality where the shipping undertaking is located. However, no research registration shall be carried out after 1. and 2. pkton, if the rules in section 5 (5), 2, and section 9 (4). One, in the law on the taxation of seafarers, is applicable.

§ 7. If, in accordance with the provisions of this chapter, the municipality of a person shall be considered to be resident, the customs and tax administration shall take a decision on this subject.

Chapter 3

Tax card and tax tickets

§ 8. Tax management and tax management shall draw up and issue the tax credits referred to in the source tax card, etc., and tax tickets. An imprest statement shall be issued to the taxable persons who have requested this information on the basis for the calculation of the provisional tax. In the case of other taxable persons, the advance notice shall be available on the home of the customs and tax management website, cf. source treasuse section 54 A.

§ 9. The total deduction of the tax card shall be calculated as the difference between the income of an income on the one hand, except in cash and transfer to a foreign pension scheme, as referred to in the pension system, Section 49 A and in cash ; the repayment and transfer to a foreign pension scheme of flex-performance contributions as mentioned in Article 49 B of the Pension Code and on the other, the sum of the provisional tax referred to in paragraph 1. 2, multiplied by 100 and shared with the content percentage prior to an increase to the nearest percentage and before the income of a retention rate of pay in accordance with section 10 in the law of debt recovery for the public. If the calculated tax card is negative, it is set to 0. To that extent, the provisional tax referred to in paragraph 1. 2 cannot be contained in an A-income, except for cash payment and transfer to a foreign pension scheme of post-wage pension schemes as referred to in Article 49 A and in cash repayment and transfer to a foreign country ; pension scheme of flex-performance contributions referred to in Article 5 (b) of the Pension of Pension Act, Section 49 B, shall be made out on the excess tax rate referred to in the heading of the ' 40-49 '. § 12, however.

Paragraph 2. The provisional tax, except for A-tax of cash disbursement and transfer to a foreign pension scheme for payments as referred to in the pension system ' 49 A and cash repayment and transfer to one foreign pension scheme of flex-allowance contributions as mentioned in Article 49 B of the Pension Code, which can be calculated on the basis of the total imprest income, with the addition of any remainder of residues, etc., in accordance with the same section 61 (5). 3, and expected tax after the value of the real estate tax law and deduction of the following amounts :

1) Exchangetax, cf. the section 67 (5) of the source. ONE, ONE. Act.

2) Amount transferred after the source tax number of section 62 C (3). TWO, TWO. Act.

3) Company tax refund after company tax tenet's section 10 (4). THREE, TWO. pkt., section 13, paragraph 1. ONE, THREE. pkt., section 22 (b) (b) 5, and section 22 d (1). 2.

4) Contained labor contributions, cf. source tax tenment section § 49A-49D.

§ 10. Remains residual taxes and tax rates, paid income after section 10 of the debt recovery of public and labour market contributions and A-Tax are covered in the following tyre order :

1) Salary-held amounts after Section 10 of the debt recovery for the public,

2) Remained residual tax,

3) Work market contribution for the current income, and

4) "A" tax on the current income.

§ 11. The amount of compensation paid in accordance with section 10 in the law on debt recovery shall be made by customs and tax administration on the basis of the income percentage of the A tax, respectively, of the percentage of pay-holder, which has established the basis for the percentage by which the tax card or the card is valid, valid at the time of the arrest.

Paragraph 2. Reduction the total amount of the A tax and wage retention after Section 10 of the debt recovery for the public after the customs and tax administration has performed a distribution in accordance with paragraph 1. 1, depart the reduction in the amount of the A-tax prior to the amount of the payroll in accordance with section 10 of the debt recovery for the public service.

Paragraph 3. Customs and tax administration shall send the payroll-held amounts in accordance with section 10 of the debt recovery of the public to the Joint Salary holding register.

§ 12. Provisional tax, which, after paragraph 9, is referred to in paragraph 9. ONE, THREE. PC required by taxonboarding, however, by holding in the A-income, if :

1) the excess tax amounts, cf. Section 9 (1). ONE, THREE. PC does not exceed 15,000 kr.,

2) the increased content percentage (the slave percentage) laid down in accordance with the rules laid down in section 6 (1). 5, in the notice of advance registration, shall not be increased by more than 5%. points, and

3) the resulting unrounded content percentage prior to the enumeration of earning percentage of earning retention in accordance with section 10 of the debt recovery of the public does not exceed the tax rate of tax, cf. the Danish Social Tax Act, section 19, with the percentage of the cemeteries attached.

Paragraph 2. Taxable if the content percentage is increased due to the calculation of excess tax in the content of the holding, request customs and tax administration to be exempt from the rule set out in paragraph 1. 1.

Paragraph 3. Taxable persons fulfilling the conditions laid down in paragraph 1. 1, except no. 1 and 2, but who would like to see excess tax amounts levior are charged with retention in the income of the A-income, request customs and tax administration to obtain such maintenance.

Paragraph 4. Requests in accordance with paragraph 1. 2 and 3 shall not be made after the 1. October of the income year.

§ 13. If the taxable person is not able to fully exploit a tax card deduction, cf. Section 9 may be drawn up without charge of deductible tax credits after customs and tax administration ' s detailed rule.

§ 14. Where customs and tax administration have issued a free card, after which the income of an income is not to be carried out until a certain maximum amount, the maximum amount of A income to be recorded in the income register, except in cash, shall be recorded in a maximum amount ; payment and transfer to a foreign pension scheme of post-wage pensions as referred to in Article 49 A and in cash repayment and transfer to a foreign pension scheme of flex-performance contributions as mentioned in Pension tax law, section 49 B. Customs and tax administration shall issue a new free card at intervals ; to be determined by customs and tax administration. If the whole maximum amount is fully written, the tax administration of duty and tax administration shall issue the timber percentage of the tax on a maximum of DKK 0 kr.

Paragraph 2. If customs and tax administration, after the source of the source tax, section 48 (4), SIX, FOUR. Whereas, rather than a release card, a tax card shall be issued without deduction, to make customs and tax administration the maximum amount due to a free card if no earnings were to be carried out in accordance with section 10 on the recovery of debts ; to the public. The maximum amount shall be reduced in accordance with paragraph 1. ONE, ONE. Act. Paragraph 1, 3. Act. shall apply by analog; If the retention is in advance to ensure that the maximum amount is fully pendepreciate, customs and tax administration shall issue a free card.

§ 15. The parties responsible for indecision shall not be subject to any relevant tax card, in accordance with customs and tax administration, to the customs and tax administration of the persons to whom they are paid A-income. Tax and tax administration shall be published on the basis of this information relevant tax cards relating to the persons concerned and shall transmit them to the person responsible for the person concerned. The customs and tax authorities shall automatically send updates to the parties responsible for the maintenance of the obligation to provide for the person responsible for the maintenance of the obligation.

Paragraph 2. In the accounting documents, the indelible percentage and any tax card deduction must be noted in the accounting material. Issued free card shall be noted in the maximum amount of income that may be paid out of a tax draw. The person responsible for the indecision must also be retained by the holder of the relevant tax card in accordance with paragraph 1. 1 as part of the accounting material.

Chapter 4

Recordance of the persons responsible for the holders

§ 16. Any person who is responsible for the subject of a withholding item V and VI of the source tax shall be registered for registration in SKAT's Business System within eight days of entry of the obligation to the obligation of the holder to be registered. The tax administration shall draw up a schedule to be used for the enrollment.

Paragraph 2. Changes, including the termination of the obligation to warrant, shall be notified to customs and tax administration within 8 days of the entry into force of the amendment.

Paragraph 3. The parties responsible for the holding of persons who are taxed on the basis of the section 48 B of the source tax of the source tax at the section 48 F of the source tax shall be notified in accordance with the terms of the source tax-above section 48 F. paragraph 1. The customs and tax administration shall lay down the detailed rules for the communication.

§ 17. After the enrollment, cf. section 16 (4). 1, the obligation to hold an SE number shall be granted. The number assigned and the information provided by the person responsible for the obligation to provide for the registration shall be given on a registration certificate sent to the person responsible for the person concerned. A number of SE numbers may be assigned for each undertaking to be assigned separate accounts.

Paragraph 2. If there is a Community economic community between several independent registered holders of ownership, authorization may be granted for the payment of a tax on the part of A tax and to the labour market contribution. The customs and tax administration can, in specific cases, dispense with the requirement that there should be an economic community with regard to ownership.

Chapter 5

A-income

§ 18. Other than the income referred to in Article 43 (3) of the source tax system. 1, the following income is calculated for A-income :

1) Membership of or assisting the Management Board, Commissions, Commissions, Councils, and Similar Management.

2) Pension and waiting money, as well as similar tax-taxable benefits, when these have links with a previous service.

3) Taxable payments under the Law of Social Security, Act of Highest, Middle Interest, Raise general and general early retirement pensions, law on social services, law on active social policy, the law of merging, the integration of the law on social services, the law on the integration of the benefits of the law ; foreigners in Denmark (the integration law) and the law on active employment.

4) Taxable scholarships paid under the State Aid for Education of the State.

5) Benefits paid by the unemployment fund, by law on unemployment insurance and so on.

6) Daily allowance allowance for 1., 2. and 3. unemployment day paid by employers pursuant to Section 84 of the unemployment insurance and so on.

7) The travel and lockout allowances paid to wage earners and wages, etc., which are paid out by an employer under the absence of employees from the work due to disease or pregnancy, maternity and adoption.

8) Daily money by maternity leave or a bill of health benefits, with the exception of daily allowances that replace B-income or receive sickness benefits in accordance with section 45 in the Act of Medicare Act.

9) Ongoing services by law on work health insurance, cf. Law Order no. 450 of 25. In June 1987, with subsequent changes, the law on the protection of the effects of labour damage, cf. Law Order no. 943 of 16. In October 2000, with a subsequent change and the health insurance bill, cf. Law Order no. 848 of 7. September, 2009.

10) Services referred to in (b) after law no. Eighty of eight. March 2003 on compensation for damage to victims of the host, etc., with subsequent amendments.

11) Compensation for the accident insurance law, cf. Law Order no. 137 of 26. April 1968, with subsequent amendments, to relics and invalidity compensation, when compensation is granted as an annual benefit.

12) Services referred to in (d) on compensation to the injured host, etc., as provided for in (d), cf. Law Order no. 138 of 26. April 1968, with subsequent changes.

13) Services referred to in (d after section 19 to 22) in the Act of Compensation for the victims of the occupation of the occupation of the occupying process, cf. Law Order no. 136 of 23. February 1995, with subsequent amendments.

14) War Accident Insurance Accident After the Act of War Accident Insurance, for seafarers, cf. Law Order no. 91 of 18. March 1948.

15) War Accident Insurance Clete After the Act of Accident Insurance Rente for the sole ker of certain fishermen, cf. Law Order no. 913 of 12. December 1986.

16) Ongoing benefits under the invalidity provision of the provisions of the invalidity allowance, cf. Law Order no. 912 of 12. December 1986.

17) Educational compensation, etc., job-rotation service, activation service, etc., which are paid to vacant under section 40 and section 41 of the law of an active labour market policy, cf. § 17, section 20, paragraph. 4, and section 21 of the law on an active labour market policy, cf. § 134 of the Act of Active Employment Action, cf. Law Order no. 938 of 25. September, 2009.

18) Establishment service that is paid to vacant under section 40 of the Act of an active labour market policy, cf. Section 6 and section 7 of the law. 1077 of 29. December 1997 amending the law on an active labour market policy, cf. § 134 of the Act of Active Employment Action, cf. Law Order no. 938 of 25. September, 2009.

(19) Orlov benefits under the Act of leave, cf. Section 21 (1). Three, in the law. 402 of 31. May 2000 on child care services.

20) Taxable student support etc., in accordance with the law on labour market training, etc.

21) School service paid out of production schools in accordance with section 17 of the Schools.

(22) School practice to be granted to students in accordance with section 66 k, paragraph 1. One, in the law of vocational training.

23) Allowance shall be granted in accordance with section 11 (2). One and two, on the Work for Student Student Reimbursement.

24) Taxable training aid (VUS), which is paid out to educational seekers under the law of support for adult education, cf. Section 23, paragraph 1. Two, in Law No 490 of 31. May 2000 on the state's adult education support.

25) In the case of the provision of aid for the choice of education and professions, lifts shall be granted.

26) School service in accordance with section 3 (1). Article 5 (3) and section 5 (5). 3 and 4, in the law on business basic training, etc.

27) Commitment taxable payments as referred to in Article 20 (2). 1-2, and section 46, paragraph. Paragraph 1, on the subject of taxation of pension schemes, etc., and section 50 (3). 4 and 8, in the same Act as drawn up in statutory order no. 580 of seven. August, 1991. However, this does not apply to services as referred to in section 50 (3). 1, no. 7 when the payment is paid to persons registered with a CVR no. or SE no.

28) Deposits which PhD students receive from grants to the travel expenses of travel expenses in Denmark and abroad, including the creditable value of tickets and the like, when the benefit justifies the Ph.D. Study for additional supplementary studies ; Ph.D.-Scholarship after Section 52 of the State Education Support Act.

29) Allowance in accordance with the Act of Allowance in Accureage Adult Education and Education.

(30) The value of whole or partial non-remunutory car available, cf. Section 16 (4) of the body of the law. 4.

31) share in the yield of fishing when the proportion is received as payment for personal participation in the fishing industry, and this is carried out from a vessel not wholly or partly owned by the consignee or made available by the loan or rental agreement. It shall also apply in cases where the beneficiary of the profit participation is involved in fishing with its own tools.

32) Taxable part of gifts, reimbursements and gratials from the employer ' s employer, payable in respect of the deduction of the employee, as well as anniversary gratities, cf. Section 7 U, insofar as these are not covered by Article 43 (3) of the source tax. One, but concerns work carried out here in the country.

33) Taxable part of remuneration for settlement of pension commitments not covered by a pension fund, cf. Section 7 O (4) of the body of the body. 1, no. 3, and paragraph 1. 2.

34) Pension and similar tax benefits when they are related to a previous membership of or provided to a former co-aid for boards, committees, commissions, councils and the like.

35) Remuneration for restrictions on access to free enterprise (non-compete), where the remuneration is awarded once and for all, cf. section 40 (3) of the Depreciation Act. 3, and is connected to a current or previous service.

36) Remuneration to a person made available to perform work in this country by a company that does not have home things in this country (work-to-hire).

37) Remuneration to adviser, consulting or other similar help for a company in this country, in accordance with the source of the source treasuer section of section 43. 2 (1) (i)

38) Support for employed persons participating in training as part of job-rotating schemes pursuant to section 20 (2). 4, in the law of an active labour market policy, cf. § 134 of the Act of Active Employment Action, cf. Law Order no. 938 of 25. September, 2009.

39) Remuneration to the judges and juries of the courts.

40) Taxable payments pursuant to section 17 j (2) (i) (i), 1, in the Act of the Labor Market's Supplementary Pension.

41) Taxable training aid (SVU), which is paid out to educational seekers in accordance with the law of state adult education aid.

42) Child care services in accordance with law on child care law.

43) Taxable part of grants to research administered by the Research and Innovation Agency, provided that they are not covered by the source treasuer section of section 43 (3). 1.

44) Compensation for loss of income by unemployment, which, in accordance with a private employment insurance policy, shall be paid by the insurance undertaking to the insurance adjuster.

45) Special pension savings, which, pursuant to section 2 (2), 4, in the Act of 4. May 2004 amending the State of the Labor Market's Supplementary Pension Act shall be paid out by municipalities.

46) Pendium to cover living costs according to the university law (university law).

47) Paintances to cover living costs, in the field of free space and scholarship to some foreign students at occupational education and professionsundergraduate training.

48) Deposits to cover the loss of employees in respect of self-selected skills development pursuant to collective agreement.

49) The taxable value of free telephone, including the free data communication link, cf. Section 16 (4) of the body of the law. 3, no. 3, and paragraph 1. 12.

50) Support for Chapter 3 a of the law on the rules of law (free-in-law)

51) Employed health care treatments and so on and the employer paid premium for insurance covering the treatment provided, except for employer-paid premiums for insurance covering health care and so on, and which, by agreement, between the employer and an employee, a non-separate part of a life insurance scheme covered by the Pension of Pension Act (19).

Chapter 6

Income, which is not considered A-income

§ 19. The following revenue is not regarded as A-income :

1) Salary, etc., to be provided by the valor of civil service obligations.

2) The non-domestic help and other help in private household shall, where the employer or his spouse does not deduct any part of the salary paid to the taxable income.

3) Value of free diets and free housing provided for payment in cash when the valuation cannot be carried out according to the normal diet and lodging of the diet for the diet and lodging of the value of the Trealet of the Treadedboard.

4) Elements of choice managers and voter voters.

5) Remuneration received from an association of work carried out for the association of the association of its tax-free undertaking when the total annual remuneration payable by the association to the person concerned does not exceed 1,500 kr.

Chapter 7

Taxation of and holding in A-income and labor-contributory income

20. The taxable income of labour market contributory income and income as well as an income for payment after the end of the revenue period in question, income tax will be taxed in the income in which the payment is made, cf. however, paragraph 1 Two and three. If payment has not been made at a time of six months after the income recipient has acquired the right to the income concerned, the amount shall, however, amount to income tax at this time, cf. however, paragraph 1 4-8. 2. Act. does not apply to an income and to labour-contributory income paid by the incumbed of the holder of the obligation to insolvency. The retention on the basis of tax card and so on shall be paid at the end of six months after the withholding or dismantling of a holiday or the dismantling of a free period of time, of departure or of freedom to be paid during the settlement of the savings / converted of free-of-the-contested freedom.

Paragraph 2. Vacation allowance is being taxed continuously. The holding shall be made on the basis of the holiday compensation paid by the wages and so on, cf. the section 26 of the holiday lobe, which has been done for the purposes of the payment and so on of the month.

Paragraph 3. Allowance which shall be paid to the pay-holder at the termination of the employment relationship after the period referred to in paragraph 23 (1) of the holiday party. 6, as well as indemnication and compensation paid in cash for the savings / converted of freedom which falls to the pay-holder at the termination of employment, the deduction shall be taxed in the severance of the contract. The holding is to be made in the end of the month.

Paragraph 4. Compensation for vacation days, cf. Section 2 (2). 5, Law No. No. 264 of 7. May 1998 on the renewal of certain collective agreements, etc., in cash compensation for special holiday periods, indemnity compensation and in cash compensation for the savings / converted of free will be taxed in the year in which the payment of the compensation is paid ; The compensation shall take place. Compliance must be made in the payment month.

Paragraph 5. Amounts paid to a free-election system or equivalent savings shall be taxed by the payment from the scheme. The holding shall be made in the payment month. It is a precondition that the amount of the scheme should not be enrailed. 1. and 2. Act. in the case of amounts which, in accordance with the relevant collective agreement, are to be inserted into the scheme, amounts to compensation for the exemption from the day of the exemption from which the employer is paid to the employee ' s pension scheme pursuant to Article 1 ; by collective agreement or by local agreement.

Paragraph 6. The payment wound shall be taxed in the payment wound. The holding shall be made in the payment month. If the payment is not made in the earning year, however, the income of the shrine shall be taxed on the earning year of the earning year. The retention must then take place at the latest by 31. December, in the earning year.

Paragraph 7. Supporage appropriations for research covered by Section 18, nr. In the year 43, the rate of payment shall be taxed. Compliance must be made in the payment month.

Paragraph 8. Where the Guarantee Fund ' s Guarantee Fund is not in possession of information on the tax card which was valid at the time of the time of taxation, the A tax to which the employer may have contained, regardless of the Danish Tax Code, may be contained in any of the source tax liability. 7, is calculated on the basis of the tax card, etc., which is valid at the time of payment.

§ 21. The one in section 18, no. This income is taxed, including the value of tickets and the same amount of income, about 28, 30 and 49. , the consignee shall be made available to the consignee, respectively. income tax other A-income or labor ' s liable income for the relevant salary period in the following revenue shall be given in accordance with section 20 (2). ONE, ONE. and 2. ................ However, in this year, the income of 30 and 49 has also been mentioned.

Paragraph 2. The retention that must be carried out on the basis of tax card etc. in the section in section 18. The income of 30 and 49 shall be calculated in proportion to the length of the salary period in which the assets are available. The holding must be carried out at the same time as the holder of other A-income or labor ' s liable income, paid or rewritten for the period in question. Can hold an A tax or labour market contribution of the section in section 18. 30, if no income referred to in the paid-up or eligible A income, the remaining amount of money shall be held in the income of the A-income or labor ' s liable income, paid or rewritten for the following salary period within ; the same calendar year. Amounts which cannot be contained within the same calendar year shall not be collected separately but in the calculation of the final tax of the taxable duty. Can hold an A tax or labour market contribution of the section in section 18. The amount of income referred to in the paid or approved income for the salary period in question shall not be discharged separately but is part of the calculation of the taxable income for the period of payment of the income for the period concerned ; End tax.

Paragraph 3. If a supplement, as mentioned in section 18, no. Twenty-eight, received in the form of tickets and like. where the retention on the basis of tax card and so on has not been sufficiently carried out, this must be carried out in the net amount of the net amount, as usual, on the basis of tax card and so on in the supplementary scholarship.

§ 22. Discover the income of the income recipient or will be taxable in accordance with a double-tax agreement in foreign countries, the Faroe Islands or Greenland, in section 20, paragraph 20. 1-6, and Section 21 mentioned A-income and occupational-contributory income, including wages during holidays after holiday, made up before the end of the tax obligation, no later than income taxable at the time of termination of the taxable duty. The holding on the basis of tax card etc. must be carried out at this stage at the latest.

-23. Tax card and other income tax is not contained in the following revenue :

1) Income under section 5 or Section 8 of the law on the taxation of seafarers.

2) Gifts, allowances and gratities to the extent that the amounts are not to be taken into account for the taxable income in accordance with Section 7 U of the body.

3) Remuneration for the settlement of a pension lore that is not covered in a retirement institution, cf. section 40 (3) of the Depreciation Act. 3, and Section 7 O (3) of the body of the same. 1, no. 3, to the extent that the remuneration is tax-free from the section 7 O, paragraph of the body of the body. 2.

§ 24. Customs and tax administration may lay down detailed rules on the calculation of deductions from the income of the income on the basis of a tax card on payment of

1) holiday compensation,

2) social and governmental pensions ;

3) benefits from recognised unemployment rates,

4) the strike and lockout compensation provided as compensation for benefits,

5) Medicare day after law on sickness benefits,

6) scholarships paid to educational seekers,

7) taxable benefits in the field of active social policy ; and

8) State adult education support (SVU), in accordance with the law of the state's adult education aid and reimbursement, in the case of reimbursement of the vocational training and training of adult education and training (VEU).

Paragraph 2. The customs and tax administration may in accordance with the rules laid down in paragraph 1. 1 determining the unused deduction amount may be transferred to subsequent periods in the same calendar year.

Paragraph 3. Payments in accordance with paragraph 1 1, no. 3, may, in closer agreement between the cooperation and customs administration of the unemployment industry, on the basis of electronic deliverable information, regardless of the fact that the information in question has already been delivered to another person who is subject to the obligation to provide a different obligation.

Paragraph 4. Payments in accordance with paragraph 1 1, no. 5 and 7, may, by agreement between the local authorities ' Rural Development and customs and tax administration, may be carried out on the basis of electronic delivery information, regardless of the fact that the information has already been delivered to another person who is subject to the obligation to provide a different obligation.

Paragraph 5. Payments in accordance with paragraph 1 1, no. 8, following further agreement between the SUA and customs and tax administration, on the basis of electronic supplied information, regardless of the fact that the information in question has already been delivered to another person who is subject to the obligation to provide a different obligation.

§ 25. A taxable person who receives A income may once within the same calendar year to the person responsible in writing to request that the future effect contain a higher percentage than specified on the relevant tax card. The index content percentage can only be filed with a whole number.

Paragraph 2. The person responsible for the obligation to hold the request shall be retained as part of the accounting documents.

Chapter 8

Payment of A-tax and labour market contributions. Accounts of accounting and accountability

SECTION 26. An income taxable paying A-income or labor ' s liable income from several companies with each VAT number shall be deposited on the basis of tax card and so on separately for each company.

Paragraph 2. In the case of the parties responsible for the indelitable persons referred to in paragraph 1. 3, the amount of the amount shall be provided on the basis of tax card and other payment for persons who have been paid or rewritten A-income after the entitlement to the income has been acquired (back-wage), the last day (bank) of the month in which the entitlement to the income has been paid ; the income shall be paid or rewritten, and for persons who have been paid or resigned A-income prior to the entitlement to the income are acquired (prepaid), the first day (banking day) of the month of the month in which the income relates. The last due date of payment is due day, cf. Four. Act. The payment will be made to customs and tax administration. In the case of payments not being known or decided at that time, it shall be paid in the following month. The same applies to the payment of labour market contributions covered by the source tax of the source tax of Article 49 (B) (b). 1, Section 49 D, paragraph 1. 4 as well as section 49 C.

Paragraph 3. Paragraph 2 shall apply to the amount, on the basis of tax card, etc. of :

1) Ministry and institutions whose operating budget is included in the state's appropriation laws.

2) Institutions, associations and foundations, where the minister referred to in section 2 (2). The law on accounting must be applied in the law on the accounting system of the state, and so on.

3) Non-governmental institutions where the State grants grants to cover the institution's operating costs of more than half or more.

4) The Regions and the municipalities.

5) Municipal communities, cf. section 60 of the municipality of the local authorities, which shall participate in the municipality of its own, and whose accounts are recorded in the accounts of a municipality.

6) Selling institutions with an operating agreement with a region or municipality.

Paragraph 4. The Finance Minister shall take a decision in cases where there are doubts as to whether or not the obligation to benefit is subject to paragraph 1. 3, no. One, two and three. The Minister of Behavior shall take a decision in cases where there are doubts as to whether or not the obligation to benefit is subject to paragraph 1. 3, no. 4, 5, and 6.

Paragraph 5. Where they are subject to the obligation to be subject to the parties referred to in paragraph 1. 3, cf. paragraph 2, do not pay the amounts provided for in the case of tax cards and so on concerning back-paid in good time, or where the payment is granted, there shall be, in accordance with section 7 (3). 1, on the levying of taxes and duties, a month of interest shall be paid monthly for each beginning of the month after the first of the month after the last payment date.

§ 27. The parties responsible for the obligation to maintain the provision of the benefits and revaluation of A-income and to labour-contributory income and retention on the basis of tax card and other information on the basis for calculating the calculation in section 18, nr. The income of the accounts shall be indicated on the accounts of 30, 49 and 51.

Paragraph 2. If an income is provided as mentioned in section 18, no. It shall ensure that, for each income recipient, it shall be clearly shown on the accounts to the extent to which it has been received in section 18, no. 30, 49, 51, said income. Can hold tax on it in section 18, nr. In the case of a salary period, 30, that income does not take place in the paid or approved income for a period of pay, the balance sheet shall be held for each income of the remaining amount.

Paragraph 3. The accounts shall be kept either in an accounting office by means of customs and tax administration in accordance with the instructions given therein or in specific accounts of the general ledger of the holding.

Paragraph 4. Where the clearance of accounts is not used, the income and the labor ' s income and the amount of income from the labor market must be entered in such a way as to allow a tally of the amount of the amount to be carried out immediately and A-income and labour market contributory income for each income recipient.

Paragraph 5. Dedues the taxable tax-free amount according to Section 7 O (4) of the body of the body of the body. 1, no. 3, and paragraph 1. 2, or 7 U or tax-free compensation under the section 9 (9) of the body of the body. 5, cf. § 9 A or § 31 (3) 4, and § 9 or § 31 (3). In the case of 5, such payments shall be entered in the accounts as provided for in paragraph 1. 3 and 4. The supporting documents relating to the accounting shall contain information on the name, address and CPR number of the tenderer. as well as the basis for the amount of tax-free for the beneficiary. If no CPR No is not present, the recipient's date of birth, month and year, is recorded.

§ 28. Where the person who is responsible for the obligation to carry out accounts with an income of income and the amount of income to be paid by occupational income and the amount of income to be paid on the basis of tax cards, etc. in its regular accounting, may require that the bookkeeping may be paid ; after a specified period of at least 14 days, updated and reconciled at the end of the last calendar month prior to the presentation of the craw.

§ 29. The person responsible for the indelible duty in the accounting material for income and labor ' s income and the amount of income and the amount of income from the income of the income of the income of the income of the income recipient shall be noted on the basis of the income recipient ' s name, address and CPR no. If no CPR No is not present, the income of the income recipient shall be recorded, month and year.

Paragraph 2. When granting and rewriting an income or a person ' s income to be entitled to income, the person responsible for the retention of income shall grant the income of the income from the income of the income or the amount of income to which the income relates, and whether or not the period to which the product is to be held ; and the amount of the amount included on the basis of tax card and so on in the communication shall specify the name, address and CVR number of the person holding the registration number. or SE No, the person who is responsible for the retention of the holding. The person responsible for the indecision can be given in accordance with 1. Act. on other readable medie subject to :

1) the person responsible for the indelible person has informed the income recipient that, from a given date of time, the amount of the amounts to be received on the basis of tax cards, etc., shall be subject to other readable medie as soon as the tax is to be paid ; contained,

2) the notification is given in accordance with this communication to, for example, a central electronic mailbox or a place where the income recipient has the opportunity to familia himself with the information ;

3) that the income recipient has the possibility of forwarding the information to their own digital storage or printing them ; and

4) that the data security requirements of the person data security shall be complied with, in particular that no one other than the income recipient may access the relevant message and that the income consignee has the possibility of printing or forwarding the message without there being any provision ; is the risk that the information will come to an unacknowledged knowledge of the information.

Paragraph 3. The occupational retirement pension, pension funds, etc. shall not later than 1. After the calendar year, after the calendar year, each contributor shall give the individual contributor to information relating to the contributions of deposits as referred to in Article 49 A (1) of the source of the financial contribution. 3, no. Number one, and no. 2. The employer shall provide the necessary information for the purposes of the notification after 1. Act.

Paragraph 4. However, in the case of payment of pension and pension benefits, public authorities and pensionable establishments may, however, be satisfied with the financial supervision of the Financial supervision of the Financial Services, subject to a fresh notification of the basis for the calculation of the basis for calculation. in the case of holding on the basis of tax card and so on.

-$30. The person responsible for the maintenance of persons shall keep records, statements and information in accordance with this Chapter, as well as the relevant Annexes for five years after the end of the financial year in question.

Chapter 9

Exame tax and royalty tax

§ 31. Companies and associations, etc., which are used to yield profits, shall not include yield tax when the conditions laid down in paragraph 1 shall be made. One to six, respectively. Two-five is true :

1) Refreshing cards will be available, cf. paragraph Two and three.

2) The yield is the yield of subsidiary assets or group company assets, cf. section 4 (a) or (4) of the asset tax law, under the conditions laid down in the section 2 (2) of the company tax liability. Paragraph 1 (c) or Article 13 (1). 1, no. 2, Section 10 (1) of the Fund Code. 1, cf. paragraph 4, or the Danish Tax Code, section 2, section 2, section 2, 1, no. 6, cf. corporate tax relief section 2 (c, 5). and 6. Act. It is also a condition that yields are not covered by section 3 (3) of company tax liability. 1, no. 19.

3) The yield shall be received by accounts for the savings and savings of pensioners covered by sections 11 A, 12 and 13 of the pension and child savings accounts and the provision of self-retirement accounts, subject to section 51 of the pension tax law, which is staminable indeholduation, cf. paragraph 4.

4) The yield shall be received by the hand-held capes provided that it is determined that the return of the capital must be abandoned up to a specified time and that the yield is not an income tax obligation for any person, and which is marked in accordance with the terms of the stamp. paragraph 4.

5) The yield of the proceeds of financial institutions to the extent the yield on the basis of the section 13 B of the company tax shall not be included in the inventory of the taxable income, cf. paragraph 5.

6) An authorization shall be issued in accordance with Article 16 A (1) of the body of the body of the body. 3, no. 2, or in section 16 B (3). 2, no. 6, before expiry of the time limit for the payment of tax on customs and tax administration.

Paragraph 2. Free card shall be issued to :

1) Associations, cooperatits, foundations, grants and self-weighting institutions covered by the section 1 (1) of the corporation tax market. 1, no. 6, as well as institutions, etc., which, pursuant to the section 3 (3) of the company tax tax. 1, except for all types of companies covered by the section 3 (3) of the company tax system, are exempt from tax obligations. 1, no. 19.

2) States and taxpayers of international organisations and members of the house, which are exempt from the Danish income tax duty, are exempt from the congebuilding.

Paragraph 3. The free card shall be issued by customs and tax administration and shall, for the time being, not exceed 10 years. The free card shall be returned to the issuer if the shareholder ' s relationship is changed.

Paragraph 4. Management institutes that keep accounts as referred to in paragraph 1. 1, no. 3 and 4 shall be responsible for the identification of the said accounts as a holding-free and liable for any loss of the treasury by the misuse of yield tax due to the erroneous marking.

Paragraph 5. It is a prerequisite for the exemption provided for in paragraph 1. 1, no. 5 that the person concerned at the General Assembly of the financial institution concerned shall decide on behalf of the issuing company or the person who, on behalf of the Fund, shall make a written declaration to the benefit of the benefit of a company tax bill of section 13 B ; are not included in the calculation of the income of the taxable income.

§ 32. If there is a shareholder who, at the encoding, meets the conditions laid down in section 31 (1). 1, no. 3-6, and paragraph 1. 4 and 5, in order to ensure that yields are not to be contained, mierroneous, the shareholder may be repaid on the income tax held in customs and tax administration. Payment for repayment shall be customs and tax administration in the event at the latest two months from the date of adoption of the encoding.

Paragraph 2. They in section 31, paragraph 1. 2, no. One and two associations, states and so on may request payment of any kind. Withholding tax returns. Payments shall be made by customs and tax administration on the basis of the submission of free cards and documentation of the claim.

§ 33. Companies or associations, etc., which are covered by section 1 (1) of the corporate tax system. 1, no. 1, 2, 2e, 2h, 4 and 5a, or, on behalf of their behalf, administer the yield scheme, may contain 25%. in yield tax for shareholders who are taxable according to section 1 or in accordance with the Fund-Taxation Act. In order to hold 25%. may take place, either :

1) have been included on a database published by customs and tax administration on the Internet, cf. paragraph 2, or

2) have the name A/S or ApS in its official name, or

3) have delivered a confirmation from customs and tax administration to be covered by the said provisions.

Paragraph 2. The customs and tax administration shall publish on the Internet a database of companies, funds and associations which can benefit from the retention of 25%. yield tax. The base must contain CVR and SE numbers, and associated addresses. The base must not contain the CPRs or any other person information. The base will be updated as needed, however at least 4 times per year.

Paragraph 3. If, for a shareholder meeting the criteria of holding 25 pctment, the shareholder can be repaid the excess profits tax in customs and tax administration. Payment for repayment shall be customs and tax administration in the event at the latest two months from the date of adoption of the encoding.

§ 34. Companies or associations, etc., which are covered by the section 1 (1) of the corporate tax system. 1, no. 1, 2, 2e, 2h, 4 and 5a, or section 3, paragraph 3. 1, no. 19% or the one on behalf of which they administer the yield shall be 15%. in yield tax for shareholders which are covered by section 3 (3) of the company tax. 1, no. 19th to hold with 15%. may take place, either :

1) be included on a database published by customs and tax administration on the Internet, or

2) have delivered a confirmation from customs and tax administration to be covered by the said provisions.

Paragraph 2. The customs and tax authorities shall publish a database of associations eligible for profit by 15% of the goods. yield tax. The base must contain CVR and SE numbers, and associated addresses. The base must not contain the CPR numbers or other personal information. The base will be updated as needed, however at least 4 times per year.

Paragraph 3. If there is a shareholder who is entitled to hold only 15% of the accounts. In the tax rate, however, the shareholder can return it too much for the shareholders.

$35. The one after Article 67 (5) of the source tax. 4, certifies a good written or paid dividenment to the consignee shall provide information :

1) The name, address and CPR no., CVR-no. or SE no.

2) The name and CVR number of the enduing company. or SE no.

3) Date of the adoption of the yield payment.

4) The size of the proceeds.

5) After what number? in section 31, which has been omitted from the holding of yield tax, whether or not it contains 25%. in accordance with paragraph 33, whether it is contained with 28 pctor, or whether there is a 15-per-per-contained.

Chapter 10

The capital of pensioners for pensioners and others.

§ 36. The taxable person shall within one month of the period of the chaperone due to the period in question, cf. the section 89 A, paragraph of the source tax. 5, notify the customs administration and tax administration. The last timely payment day is 6 months after the due date.

Paragraph 2. Where the taxable person has several condominium for which a wealth of property has been granted and one of those condomesses disposed of or ceases to serve to the accommodation of the taxable or his household, the amount of the chaperone shall be withdrawn ; for the payment of this owner. The amount of the total amount of the amount payable shall be taken into account in respect of the size of the properties of the properties in question in the years in which the relevant properties have been covered by a state scheme.

§ 37. In the case of the sale of ownership and the purchase of new accommodation, the request for extension of the henchman shall be able to extend the period of application of Article 89 A (a) of the source. 5 shall be submitted within six months of the sale. The acquisition of the new owner residence shall be carried out in the course of the income in which the transfer takes place, or in the near future. When the new owner residence is acquired, the taxable shall be notified within 1 month of the customs and tax administration thereof.

Paragraph 2. The part of the henchman on a previous owner residence, which is not renewed in accordance with paragraph 1. 1, due to payment by the acquisition of a new owner residence, with the last due date of payment, 6 months after this date. If the taxable person at the end of the paragraph is expired. ONE, TWO. .. The time limit referred to by the time limit has not been acquired for a new owner ' s residence, the amount of the period at the time of deadline expired by the last timely payment date 6 months after this date.

Paragraph 3. The rules of paragraph 1. 1-2 may also be used where the taxable person has acquired the new owner residence prior to the sale of the person concerned. However, the acquisition of the new owner residence must, however, be at the earliest of the preceding income prior to the income in which the previous owner's residence is dispose. However, applications for an extension shall be submitted within one month following the dispose of the former owner residence. The part of the reference to the previous owner residence, which is not prolonged, is due to the expiry date of the last timely payment date 6 months after this date.

Paragraph 4. Any arrangements relating to former owner-dwellings in protected buildings may be extended by the rules laid down in paragraph 1. 1-3, if the owner of the Disposal is a pensioner, cf. Section 89 A in statutory order no. 678 of 12. August 2002.

Chapter 11

Source Tax to Greenland

§ 38. Persons, fats, companies, funds, foundations, foundations, associations and institutions, etc., that have home affairs in this country must carry out the withholding of the source tax to Greenland in payment or rewriting of remuneration for work and on payment of pensions which are covered by the tax on income tax by the Greenland land-rate law.

§ 39. Registration of the parties responsible for compliance, accounting, and indication of the income and withholding of income and withholding withholding tax and information to be used in the tax equation and the tax calculation for the income consignee shall be carried out ; in accordance with the rules applicable to persons who are subject to domestic services in Greenland.

Paragraph 2. Withholding tax amounts shall be paid to customs and tax administration, as well as summary account of the amounts contained in accordance with the general rules. Where practical considerations are concerned, customs and tax administration may, after prior discussion with the tax Directorate in Greenland, determine that certain deviations may apply.

§ 40. Where the income of the income of the income in Greenland is expected to be less than six months, it must carry out the maintenance of both Danish and Greenlandic withal taxes. In the calculated Danish source tax, the amount contained in the source tax in Greenland is deductable.

Chapter 12

Steam, etc., staggered income

§ 41. The violation of the provisions of section 16, section 26, sections 29 and Clause shall be penalised if the infringement is intentional or by gross negligence. In the same way, those who do not comply with any customs and tax administration on a timely basis are punished in accordance with section 28.

Paragraph 2. Customs and tax administration shall be authorized at the rate of paragraph 79 of the source tax system. 1, to indicate that a case can be determined by an administrative penalty.

§ 42. In the case of taxable persons using one from the calendar year deviant accounting period, in Chapter 2-4 to the income year corresponding to the calendar year, rather than the income year.

Chapter 13

Entry into force

§ 43. The announcement shall enter into force on 1. January 2012. At the same time, notice No 1254 of 9. November 2010 on the source tax notice (source tax announcement), cf. however, paragraph 1 3.

Paragraph 2. Notwithstanding Chapter 7, the retention on the basis of tax card etc. in the value of free telephone, including the free data communication link, shall be able to be held, cf. § 18, nr. For the period January to March 2012, deferred shall be deferred, so that the holding shall be carried out in the case of paid or credi-written A-income no later than the first payment or rewriting thereof after the 31. March 2012. Similarly, the retention on the basis of tax card and so on in the value of employer-paid health care and so on and the employer-paid premium for insurance covering the operations in question, cf. § 18, nr. For the period January to March 2012, deferred shall be deferred so that the holding is carried out in the case of paid or credi-written A-income no later than the first payment or rewriting thereof after the 31. March 2012. If the indescripted or creditable A income cannot be carried out, the remaining amount shall be held in the amount of the A-income paid or rewritten for the following salary period within the same calendar year. Amounts which cannot be contained within the same calendar year shall not be collected separately but in the calculation of the final tax of the taxable duty.

Paragraph 3. Section 12 shall have effect from the 2012 income year. § 12 of Notice no. 1247 of 11. In December 2009, no matter what paragraph 1 1 shall apply to the year 2011.

Paragraph 4. Section 31 (1). 1, no. 6, shall apply mutatis muth to derogations issued in accordance with Article 16 A (1) of the body of the law. 2, section 16 A (3). 3 or § 16 B (3). 2, cf. Law Order no. 176 of 11. March, 2009.

Treasury, the 15th. December 2011

Thor Möger Pedersen

-OH. Ludolph