Notice Of Withholding Tax (Withholding Notice)

Original Language Title: Bekendtgørelse om kildeskat (kildeskattebekendtgørelsen)

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Overview (table of contents)



Chapter 1



Additional authority





Chapter 2



Advance registration, etc.





Chapter 3



Tax card or tax tickets





Chapter 4



Registration of withholding payers





Chapter 5



A-income





Chapter 6



Income that is not considered A-income





Chapter 7



Taxation and deduction in A-income and taxable income arbejdsmarkedsbidrags





Chapter 8



Payment of withholding taxes and social contributions.





Chapter 9



Dividend tax and royalty tax





Chapter 10



Deferred taxes for retirees and others.





Chapter 11



Withholding tax to Greenland





Chapter 12



Fines, etc., offset income year





Chapter 13



Entry into force of the



The full text of the ordonnance on withholding tax (withholding notice)

Under section 43, paragraph 2, article 45, paragraph 1, section 46 (2), (3). and (4). paragraph, article 48, paragraph 3, 4, 6, 8 and 9, section 48 (A), section 50 (2), section 51, section 52 (2), (3). paragraph, section 53 (1), (3). paragraph, section 55 A, § 56, section 57, article 61, paragraph 3, article 65, paragraph 4, 7 and 8, section 66 (2), section 66 (A), paragraph 1, article 66 (B), paragraph 1, article 67, paragraph 4, article 72, paragraph 1, article 76, section 84, section 85, paragraph 88 (3), § 89 A, paragraph 8, and section 114 in kildeskatteloven of the basic regulation. lovbekendtgørelse nr. 1403 of 7. December 2010, as amended by Act No. 459 of 12. June 2009, and under section 10, paragraph 7, of law No. 1333 of 19. December 2008 on the recovery of debt to the public, shall be set: Chapter 1 Additional authority § 1. Tax amounts in accordance with kildeskatteloven shall be paid to the Customs and tax administration, responsible for the collection, tax calculation and eventual repayment.

Chapter 2 Advance registration, etc.

§ 2. When the advance registration for an income year after withholding tax article 52, paragraph 1, shall be made on the basis of the final equation for the penultimate year before the income year, adjusted the amount of income that is included in the final equation. Similarly, when the advance registration is made on the basis of advance registration for the year before the income year. The size of the adjustments shall be fixed for each year of the Customs and tax administration.

(2). When the after the available information on income in the year before the tax year must be assumed that an advance registration under paragraph 1 will differ significantly from the expected income, advance registration can instead be made on the basis of the said information. In so far as this takes place, no adjustment shall be made in accordance with paragraph 1.

§ 3. For use by modification of the advance registration for an income year draw up customs and tax administration an advance schedule. In the schema can taxpayers disclose the expected income, see. withholding tax act sections 52 and 53. Self-employed can also indicate whether they wish their advance tax calculated in accordance with the rules of the corporate tax act. Submission of form is a prerequisite in order to be registered in accordance with the rules laid down in advance corporate tax Act, if it is not of the financial statements for the penultimate year before the tax year that the trader is registered for corporate scheme or capital return mechanism. Has the taxpayer in connection with the ordinary advance registration for the last year before the tax year indicated that the taxpayer assuming or leaving the business scheme or capital return scheme, advance registration for the income year be done accordingly.

(2). Schemes drawn up by the Customs and tax administration for use in the exposition after withholding section 52 (2) or section 53 (4) must be filled in and given to the Customs and tax authorities within a specified time limit, however, must be at least 14 days.

§ 4. People who must pay taxes on the dividends, etc., finally after withholding section 65 (A), paragraph 1, the advance is not detected by these resources.

§ 5. The Central taxpayers register (CSR) provides the basis for the printing of material concerning the advance registration and final comparison of taxable persons.

§ 6. For use for advance registration of the taxpayer determined in the municipality in which the taxpayer is resident. For taxpayers who are busy in CSR in the registration, there are per 5. September in the year before the tax year, is considered the taxable for resident in one of the municipalities are listed below, in this order: 1) the taxpayer's municipality of residence per 5. September in the year before the income year.

2) the taxpayer's municipality of residence at the time of forskudsregistrerings.

3 The municipality), the taxpayer by the latest advance registration is considered resident in.

(2). Children, that the 1. January in the income year age 15 years, the advance shall be registered only if they are expected to get taxable income in the tax year. Advance registration is effected in this case according to the rules laid down in paragraph 1.

(3). If the taxpayer is not recorded in the CSR in the registration, there are per 5. September in the year before the tax year, is considered the taxable for resident in the following municipalities: 1) A person who, in connection with immigration this country is enrolled in the registry office shall be regarded as resident in their new municipality.

2) A person who reside abroad, and which is taxable after withholding tax Act § 1 (1) (8). 1, are considered native to the latest municipality of residence.

3) A person who is subject to the withholding tax Act § 1 (1) (8). 3, considered domiciled in the municipality in which the ship is registered.

4) A person who is subject to the withholding tax Act § 2 (1) (8). 1, 2, 7 and 9-29, is considered a resident of the municipality in which the withholding's company is located.

5) A person who is subject to the withholding tax Act § 2 (1) (8). 4 or 5, shall be considered as domiciled in the municipality in which the permanent establishment or the immovable property is located, or in which the fideikommiset has its registered office.

6) A person who is subject to the withholding tax Act § 2, paragraph 2, shall be considered as domiciled in the municipality in which the ship is registered. If the ship is not domiciled in this country, but without crew is taken over to the chartering of the Danish shipping company shall be deemed to be the person to a resident of the municipality in which the chartering company has its registered office. However, no advance registration is made after 1. and 2. point, if the rules in section 5, paragraph 2, and article 9, paragraph 1, of the law on the taxation of seafarers shall apply.

§ 7. Is it in accordance with the provisions of this chapter are doubtful, in which municipality a person shall be deemed to be a resident, shall take the Customs and tax administration determination to that effect.

Chapter 3 tax card or tax tickets section 8. Customs and tax administration draws up and publishes the withholding tax referred to in title V of the Act map, etc. and tax tickets. It sends an advance declaration to the taxpayers, who have so requested, with an indication of the basis for calculating the amount of preliminary tax. For other taxpayers will advance statement be available on Customs and tax administration website, see. section 54 of the Act (A) withholding tax.

§ 9. The total deductions on the tax card is calculated as the difference between, on the one hand, A-income, with the exception of cash payment and transfer to a foreign pension scheme of early retirement pension contribution referred to in section 49 (A) taxation and pension cash refund and transfer to a foreign pension scheme of fleksydelsesbidrag as mentioned in the pension taxation Act section 49 (B), and, on the other hand, the sum of the provisional tax, as referred to in paragraph 2 multiplied by 100 and shared with the withholding percentage before the increase to the nearest whole percent and before recognition of the withholding rate for attachment of earnings orders pursuant to section 10 of the law on the recovery of debt to the public. Is the calculated tax deduction negative, down to 0. In so far as the preliminary tax in accordance with paragraph 2 may not be contained in A-income, with the exception of cash payment and transfer to a foreign pension scheme of early retirement pension contribution referred to in section 49 (A) taxation and pension cash refund and transfer to a foreign pension scheme of fleksydelsesbidrag as mentioned in the pension taxation Act section 49 (B), shall be the subject of tax ticket on the excess tax amounts, see. However, § 12.

(2). The preliminary tax is calculated as the tax, with the exception of the withholding tax by cash payment and transfer to a foreign pension scheme of early retirement pension contribution referred to in section 49 (A) taxation and pension cash refund and transfer to a foreign pension scheme of fleksydelsesbidrag as mentioned in the pension taxation Act section 49 (B), which can be calculated on the basis of the total advance registered income, plus any transferred tax arrears etc. after withholding § 61 (3), and expected tax after property value Tax Act, and with the deduction of the following amounts: 1) dividend tax, see. withholding tax Act section 67, paragraph 1 1. PT.

2) amount transferred after withholding section 62 (C), paragraph 2 2. PT.

3) corporation tax refunded after corporate tax Act § 10 (3), 2. paragraph, section 13 (1), (3). paragraph, section 22 (b), (5) and section 22 (d) of paragraph 2.

4) Contained labour market contribution, see. withholding tax law § § 49A-49D.


§ 10. Residual recognised taxes and tax arrears, lønindeholdte amount pursuant to section 10 of the law on the recovery of amounts owed to the public and social contributions as well as withholding tax is recovered in the following order: 1) Lønindeholdte amount of coverage under section 10 of the law on the recovery of debt to the public, 2) Included tax arrears, 3) labour market contribution for the current income year and 4) withholding tax for the current income year.

§ 11. Statement of lønindeholdte amount pursuant to section 10 of the law on the recovery of debt to the public shall be carried out by the Customs and tax administration on the basis of the withholding percentage withholding tax the lønindeholdelses percent, respectively, which have formed the basis for the withholding percentage according to the tax card or bikort, which is valid at the time of deduction.

(2). Shall be reduced by the total amount that has been included in the withholding tax and attachment of earnings orders pursuant to section 10 of the law on the recovery of debt to the public, according to the Customs and tax administration has made an allocation in accordance with paragraph 1, leaving the amount of reduction in the withholding tax ascertained prior to the lønindeholdte amount pursuant to section 10 of the law on the recovery of debt to the public.

(3). Customs and tax administration sends the lønindeholdte amount pursuant to section 10 of the law on the recovery of debt to the public for The Common Lønindeholdelses directory.

§ 12. Tentative tax under section 9 (1), (3). paragraph, to be levied by tax ticket, however, by deduction shall be levied in A-income, if 1) the excess tax amounts, see. § 9 (1), (3). item does not exceed 15,000 DKK, 2) the elevated the withholding percentage (trækprocenten), as determined in accordance with the rules laid down in article 6, paragraph 5, of the notice of advance registration, thereby not be increased by more than 5 percent points, and 3) the thus calculated unrounded withholding percentage before recognition of the withholding rate for attachment of earnings orders pursuant to section 10 of the law on the recovery of debt to the public, does not exceed the percentage, see skattelofts. personal tax law § 19, with the addition of kirkeskatte percentage.

(2). Taxable if the withholding percentage is increased as a result of recognition of excess tax amount in withholding percentage may request the Customs and tax administration to be exempt from the rule in paragraph 1.

(3). Taxpayers who comply with the conditions laid down in paragraph 1, except no. 1 and 2, but who wants that the excess amount of tax levied by deduction of the withholding income tax and may request the Customs Administration to have made such a deduction.

(4). Requests in accordance with paragraphs 2 and 3 may not be made after the 1. October in the income year.

§ 13. If the taxpayer does not fully will be able to take advantage of a tax deduction, see. § 9, can be the subject of tax map without indication of amounts to be deducted by Customs and tax administration further determination.

§ 14. The Customs and tax administration has issued a tax exemption card, after which there is no deduction shall be made in A-income until a certain maximum amount, reduced maximum amount with A-income, which are reported to the register, with the exception of income cash payment and transfer to a foreign pension scheme of early retirement pension contribution referred to in section 49 (A) taxation and pension cash refund and transfer to a foreign pension scheme of fleksydelsesbidrag as mentioned in the pension taxation Act § 49 b. Customs and tax administration will issue a new tax exemption card with intervals to be determined by the Customs and tax administration. Is the whole maximum amount fully depreciated, issuing customs-and tax management frikortets tax percentage with a maximum amount of $0.

(2). If customs and tax administration after withholding section 48, paragraph 6, 4. item, instead of a tax-exemption card issuing a tax card without deduction amount Showdown of customs and tax administration the maximum amount that would have been suffered by a tax exemption card, if there is no attachment of earnings orders should be made under section 10 of the law on the recovery of debt to the public. Maximum amount is reduced in accordance with paragraph 1 1. paragraph (1), (3). paragraph shall apply mutatis mutandis. Ceases to be lønindeholdelsen prior to that maximum amount is fully depreciated, issuing customs-and tax administration instead a tax exemption card.

§ 15. Withholding payers who cannot receive appropriate tax card electronically senders by Customs and tax administration further determination information to customs and tax administration about the people they pay out A-income. Customs and tax administration are printing on the basis of this information, relevant tax card on the question and sends these to the withholding. Customs and tax administration sends automatically later updates of relevant tax maps for the withholding.

(2). In accounting data to the persons required to take note of the withholding percentage and any withholding of tax deductions. There are issued press passes, recorded the maximum amount of income that can be paid without tax drag. The withholding payers must furthermore keep sent relevant tax shortly after paragraph 1 as part of the accounting data.

Chapter 4 the registration of withholding persons § 16. Any person who is liable for withholding tax withholding titles V and VI of the Act, must register for registration in tax authorities ' Business system within 8 days after the withholding requirement coming into effect. Customs and tax administration shall prepare a form to be used when signing up.

(2). Changes, including cessation of the withholding obligation, must be notified to the Customs and tax office within 8 days after the change has occurred.

(3). The withholding obligation, which employs people who are taxed after withholding § 48 B or have chosen royalties taxed after withholding section 48 (F), shall give notice, in accordance with article 3. (1). Customs and tax administration lays down the detailed rules for the message.

§ 17. After signing up, see. section 16, paragraph 1, shall be assigned to the person liable to a withholding tax exempt number. The assigned number as well as the information the withholding persons have submitted by its registration, shall be indicated on a certificate of registration that is sent to the withholding. That can be assigned to a person liable to withholding more SE numbers if separate accounts are kept for each of the companies.

(2). If there are between several independently registered withholding payers consists an economic community with regard to ownership, can be granted permission for the payment of withholding tax and the social contribution is done together. Customs and tax administration can in specific cases, dispense with the requirement that there must be an economic community with regard to the ownership.

Chapter 5 A-income section 18. In addition to the withholding tax on income as referred to in article 43, paragraph 1, the following income categories to A-income: 1) Reimbursement for membership of or as an Assistant for boards, committees, commissions, councils, and the like.

2) Pension and wait for money as well as similar taxable benefits, when those have context with a previous service conditions.

3) taxable payouts after the lov om social pension, law on the highest, middle, elevated plain and ordinary anticipatory pension, etc., Act on partial retirement, law on social service, Act on active social policy, Act on the Act on integration of aliens, fleksydelse in Denmark (the Integration Act) and the Act on an active employment efforts.

4) taxable scholarships, which are paid out according to the law on State education aid.

5) benefits paid by an unemployment fund in accordance with the law on unemployment insurance, etc.

6) daily subsistence allowance for 1., 2. and (3). ledighedsdag paid by employers pursuant to section 84 of the Act on unemployment insurance, etc.

7) Strike and lock-out allowances to the employees and wages, etc., payable by an employer during the employee's absence from work due to illness or pregnancy, maternity and adoption.

8) daily subsistence allowance after maternity law or law on sick pay, apart from per diems, which replaces the B-income or awarded by sickness benefit insurance pursuant to section 45 of the law on sickness benefits.

9) annuities in accordance with the law on workers ' compensation insurance, see. lovbekendtgørelse nr. 450 by 25. June 1987, as amended, the law on protection against the consequences of workers ' compensation, in accordance with article 3. lovbekendtgørelse nr. 943 of 16. October 2000 with subsequent amendments and work injury insurance law, see. lovbekendtgørelse nr. 848 of 7. September 2009.

10) Services as mentioned in (b) in accordance with Act No. 80, 8. March 2003 on compensation to victims of crimes conscripts and others. with subsequent amendments.

11) Compensation after the accident insurance law, see. lovbekendtgørelse nr. 137 of 26. April 1968 as amended, survivors ' benefits and disability compensation, when the compensation shall be granted as an annual allowance.

12) Services as mentioned in (d) in accordance with the law on the compensation of injured conscripts et al., see. lovbekendtgørelse nr. 138 of 26. April 1968 as amended.

13) Services as mentioned in (d) in accordance with sections 19 to 22 of the law on compensation for occupation of the future victims, see. lovbekendtgørelse nr. 136 of 23. February 1995 as amended.

14) War-accident insurance pensions under the Act on war-accident insurance for seafarers, see. lovbekendtgørelse nr. 91 of 18. March 1948.

15) War-accident insurance pensions under the law of war-casualty rate to widows after certain fishermen, see. lovbekendtgørelse nr. 913 of 12. December 1986.

16) annuities pursuant to the Act on disability support, see. lovbekendtgørelse nr. 912 of 12. December 1986.


17) Education allowance etc., job-rotation performance, activation performance, etc., paid to the unemployed within the meaning of section 40 and paragraph 41 of the Act on an active labour market policy, see. section 17, article 20, paragraph 4, and section 21 of the Act on an active labour market policy, see. section 134 of the Act on an active employment efforts, see. lovbekendtgørelse nr. 938 by 25. September 2009.

18) Establishment is paid to unemployed within the meaning of section 40 of the Act on an active labour market policy, see. § 6 and § 7 of law No. 1077 of 29. December 1997 amending the Act on an active labour market policy, see. section 134 of the Act on an active employment efforts, see. lovbekendtgørelse nr. 938 by 25. September 2009.

19) Leave benefits according to the law on parental leave, without prejudice. Article 21, paragraph 3, of law No. 402 of 31. May 2000 on child raising leave.

20) taxable student aid, etc. in accordance with the law on labour market training, etc.

21) School is paid by production schools pursuant to section 17 of the law on the production schools.

22) Skolepraktik allowance granted to students under section 66 k, paragraph 1, of the law on vocational education and training.

23) Allowance granted under section 11 (1) and (2) of the law on employers ' Student refund.

24) taxable adult education support (S) payable to learners in accordance with the Act on support for adult education, see. Article 23, paragraph 2, of law No. 490 of 31. May 2000 on State education aid.

25) Student aid granted in accordance with the law on guidance on choice of education and occupation.

26) School performance under section 3, paragraph 3, and article 5, paragraphs 3 and 4, of the Act on vocational training scene, etc.

27) Income tax payments as referred to in article 20, paragraphs 1-2, and § 46, paragraph 1, of the law on the taxation of pensions, etc.., as well as section 50, paragraph (4) and (8) of the same law, as amended by lovbekendtgørelse nr. 580 of 7. August 1991. However, this does not apply to services as referred to in section 50 (1) (8). 7, when the allowance is paid to persons who are registered with CVR-nr. or VIEW-nr.

28) Subsidy, as a PhD student receives from the Scholarship provides for the organisation of travel expenses for study tours in Denmark and abroad, including the credit split value of tickets and the like, when the performance justifies the PhD students to additional PhD Scholarship under section 52 of the Act on the State's education aid.

29) Remuneration in accordance with the law on allowances for participation in vocational adult and continuing education.

30) value of total or partial unpaid car available, see. equation section 16, paragraph 4.

31) share in the benefits of fishing, where the percentage received as payment for personal participation in the fishery, and this is exercised from a ship that is not wholly or partly owned by the recipient or is placed at his disposal by the agreement on the loan or lease. The foregoing shall also apply in cases where the recipient of the dividends, the proportion participating in fishing with own tools.

32) taxable portion of gifts, allowances and gratuities from the taxpayer's employer, granted in connection with the employee's resignation as well as commemorative gratuities, see. equation section 7 d, in so far as these are not subject to withholding tax Act section 43, paragraph 1, but relates to the work performed in this country.

33) taxable portion of the payment for replacement of pension commitments that have not been uncovered in a pension institution, without prejudice. § 7 O, equation (1). 3, and paragraph 2.

34) Pension and similar taxable benefits, when those have context with a former membership of or granted to a former Assistant for boards, committees, commissions, councils, and the like.

35) consideration for the assumption of restrictions in access to free an occupation (non-compete obligations), when the remuneration is granted once and for all, see. depreciation article 40, paragraph 3, and unrelated to a current or previous service conditions.

36) the remuneration of a person be made available to undertake work in this country by a company that does not have jurisdiction in this country (the labour lease).

37) remuneration of Adviser, consultant, or other similar Assistant for a company in this country after withholding tax Act section 43, paragraph 2, point (i).

38) support for employees who participate in training as part of job rotation schemes pursuant to article 20, paragraph 4, of the Act on an active labour market policy, see. section 134 of the Act on an active employment efforts, see. lovbekendtgørelse nr. 938 by 25. September 2009.

39) remuneration of lay judges and jurors in the courts.

40) taxable payments pursuant to section 17 (j), paragraph 1, of the lov om arbejdsmarkedets tillægspension.

41) taxable adult education support (SVU), there shall be paid to trainees in accordance with the law on State education aid.

42) Børnepasningsorlovs performance according to the law on childcare leave.

43) taxable portion of grant funding for research, which is administered by the research – and Innovation Agency, in so far as these are not subject to withholding tax Act § 43 (1).

44) Compensation for loss of income by unemployment, according to a private sign unemployment insurance covered by pension taxation Act section 49 shall be paid by the insurer to the policyholder.

45) Special pension savings scheme, which under section 2, paragraph 4, of the law of 4. May 2004 amending the Act on labour market supplementary pension is paid by municipalities.

46) Stipend to cover living expenses in accordance with the law on universities (University law).

47) Stipend to cover living expenses in accordance with the law on clearance and grant for certain foreign students at erhvervsakadamiuddannelser and professional bacheloruddannelser.

48) Grants to cover the workers ' wages or salary in connection with self selected competence development in accordance with the collective agreement.

49) The taxable value of free phone, including free data communications connection, see. equation article 16, paragraph 3, nr. 3, and paragraph 12.

50) aid under Chapter 3 (a) of the law on literature (Fribyordning) 51) Employer-paid health treatments, etc. and the employer paid premiums for insurance policies that cover those treatments, except for the employer-paid premiums for insurance policies that cover health treatments, etc., and which, after agreement between an employer and a worker is included as a separate part of a life insurance scheme not covered by pension taxation Act § 19.

Chapter 6 Income which is not considered A-income section 19. The following species are not considered (A) income-income: 1) Salary, etc., provided by compliance with the obligations of civil conscription.

2) Salary, etc., to domestic workers and other Assistant in the private household when the employer or his or her spouse not in determining the taxable income can deduct any part of the wages paid to the person concerned.

3) Value of free food and free housing granted in connection with remuneration in money, when the valuation cannot be carried out in accordance with the normal values for Board and lodging to be determined by the national tax board.

4) diets for election officials and voters in polling stations.

5) Remuneration received from an Association for work done for the Association as part of his tax-exempt company, when the total annual remuneration of the Association shall be paid to the question, does not exceed 1,500 kr.

Chapter 7 tax and deduction in A-income and taxable income arbejdsmarkedsbidrags § 20. Arbejdsmarkedsbidrags taxable income in respect of which the deduction shall be made, as well as A-income coming to payment after the expiry of the relevant profit period, income is taxed in the income year in which the payment takes place, see. However, paragraphs 2 and 3. Payment has not taken place at a time that is 6 months after the income recipient has acquired entitlement to the relevant income, the amount is income tax, however, at this time, see. However, paragraphs 4 to 8. 2. paragraph does not apply to (A)-income and arbejdsmarkedsbidrags income paid by the liable to withholding's bankruptcy estate. For salary during vacation, paid time off and paid the settlement of accumulated/converted freedom must, on the basis of tax deduction cards, etc. shall be made within 6 months after the organization or conduct of, respectively, holiday, compensatory leave or liberty.

(2). Holiday allowance taxable on a current basis. Deduction shall be made on the basis of the holiday allowance, which is earned by the salary, etc., see. Danish Holidays Act, section 26, which has been calculated for the purpose of payment, etc. in the month.

(3). Holiday pay, which accrue to the employee upon termination of the employment relationship after the holiday section 23, paragraph 6, as well as the employee toil compensation and cash reimbursement for accumulated/converted freedom falls to the employee upon termination of the employment relationship, are taxed in retirement year. Deduction is to be made in the retirement month.

(4). Compensation for vacation holidays, see. section 2, paragraph 5, of law No. 264 of 7. May 1998 for the renewal of certain collective agreements, etc., cash remuneration for special holiday fritimer, the employee toil compensation and cash reimbursement for accumulated/converted freedom are taxed in the year in which the payment of the compensation or reimbursement takes place. Deduction is to be made in the payment month.


(5). Amount that shall be paid to a fritvalgsordning or similar savings plan, be taxed by the payment from the scheme. This deduction is made in the payment month. It is a prerequisite that the amount covered by the scheme does not accrue interest. 1. and 2. paragraph applies only to amounts which, in the relevant collective agreement must be inserted on the scheme, amount as compensation for the discarded holiday holidays and the amount that would otherwise have to be paid by the employer to the employees ' pension scheme pursuant to collective agreement or local agreement.

(6). Søgnehelligdags payment is taxed in the year of payout. This deduction is made in the payment month. Happens the payment not in earnings this year, however, during the vesting year søgnehelligdags payment will be taxed. Deduction must be made no later than 31 December. December in the vesting year.

(7). Grant funding for research subject to section 18, no. 43, is taxed in the year in which the payment is made. Deduction is to be made in the payment month.

(8). If employees ' guarantee fund when a payment is not in possession of information about the treasure map, etc., that was valid at the time of taxation, the withholding tax, withholding tax, the employer should have included, regardless of section 48, paragraph 7, shall be calculated on the basis of the tax card, etc., which are valid at the time of payment.

§ 21. The in clause 18, nr. 28, 30, 49, said income and income taxed in the income year in which the grant, including the value of the tickets and the like. , credited to the recipient, respectively the property is available. Income tax withholding income or other arbejdsmarkedsbidrags taxable income for that pay period in the next income year under section 20, paragraph 1 1. and 2. point, income is taxed in § 18, nr. 30 and 49, referred to income, however, also in this year.

(2). The deduction to be made on the basis of tax map, etc. in the section 18, nr. 30 and 49, the said income, calculated in proportion to the length of the pay period in which the property is available. Deduction is to be made at the same time as deduction in other A-income or taxable income payable arbejdsmarkedsbidrags or credited for that pay period. Can the deduction of withholding tax or social contribution of the section 18, nr. 30, said income does not happen in the paid or credited split A-income, the remaining amount, if possible, be contained in the A-income or arbejdsmarkedsbidrags income paid or credited for the following pay period within the same calendar year. Amounts that cannot be contained within the same calendar year, shall be charged separately, but not included in the calculation of the taxpayer's final tax. Can the deduction of withholding tax or social contribution of the section 18, nr. 49 and 51, referred to income does not happen in the paid or credited split A-income or taxable income arbejdsmarkedsbidrags for that pay period, the remaining amount not collected separately, but are included in the calculation of the taxpayer's final tax.

(3). If a subsidy as mentioned in § 18, nr. 28, is received in the form of tickets and the like. which the deduction on the basis of tax map, etc not adequately have been able to be carried out, this deduction shall be made in the net amount after deductions made on the basis of the usual tax card, etc. in the supplemental scholarship.

§ 22. The beneficiary's income tax liability ceases, or will the taxpayer after a double taxation treaty resident abroad, the Faroe Islands or Greenland, is the in article 20, paragraphs 1-6 and § 21 mentioned A-income and arbejdsmarkedsbidrags income, including salary during vacation after the holidays earned prior to termination, within income tax arises at the time of the termination of the tax arises. Deduction on the basis of tax map, etc. must be carried out at the latest at this time.

§ 23. Not on the basis of tax deduction cards, etc. in the following income: 1) Income subject to section 5 or section 8 of the law on the taxation of seafarers.

2) Gifts, allowances and gratuities to the extent that the amounts are not to be included for the taxable income under tax law section 7 U.

3) consideration for the replacement of a pension commitments that have not been uncovered in a pension institution, without prejudice. depreciation article 40, paragraph 3, and § 7 O, equation (1). 3, to the extent that the consideration is tax-free after equation § 7 O (2).

§ 24. Customs and tax administration may lay down detailed rules on the calculation of deductions from income on the basis of A-tax card upon payment of 1) holiday pay, 2) social and governmental pensions, 3) benefits from recognised unemployment funds, 4) strike and lockout indemnities granted as compensation for per diem, 5) sickness benefit after the law on sickness benefits, 6) scholarships paid to students, 7) taxable benefits under the Act on active social policy and 8) the State adult education support (SVU) in accordance with the law on State compensation in accordance with the law on education aid and allowances for participation in vocational adult and continuing education (VEU).

(2). Customs and tax administration can in accordance with the rules referred to in paragraph 1 may provide that the amount of unused deductions can be carried over to later periods in the same calendar year.

(3). Withdrawals in accordance with paragraph 1, nr. 3, may, by agreement between the unemployment funds Cooperation and customs and tax administration, be carried out on the basis of withholding information, irrespective of the fact that the electronically supplied the relevant information has already been supplied to another person the withholding.

(4). Withdrawals in accordance with paragraph 1, nr. 5 and 7, may, by agreement between the National Association of local authorities and customs and tax administration, be carried out on the basis of withholding information, irrespective of the fact that the electronically supplied the relevant information has already been supplied to another person the withholding.

(5). Withdrawals in accordance with paragraph 1, nr. 8 may, by agreement between the SUstyrelsen and customs and tax administration, be carried out on the basis of information provided by electronic means, notwithstanding that the relevant information has already been supplied to another person the withholding.

§ 25. Taxpayers who receive A-income, once within the same calendar year, opposite the withholding persons request in writing, to this with future effect contains a higher percentage than specified on the relevant tax map. Withholding percentage can only be requested increased by a whole number.

(2). The withholding payers are obliged to store the request as part of the accounting data.

Chapter 8 payment of withholding taxes and social contributions. Accounting and accountability § 26. A person who pays A-withholding income or taxable income arbejdsmarkedsbidrags from several companies, each with its number, shall pay the amount contained on the basis of tax map, etc., separately for each company.

(2). For the withholding obligation, referred to in paragraph 3, the amount due on the basis of tax map etc. contained in the payment for individuals who have been paid or credited A-income after the right to income is acquired (bagudlønnede), the last working day (business day) of the month in which the income is paid or credited, and for individuals who have been paid or credited (A)-the right to income before income is acquired (forudlønnede) the first weekday (business day) of the month income relates. Last timely payment day is the due date referred to in article 6. However, 4. point Deposit to customs and tax administration. As deposit is not known or determined on the said date, it shall be paid in the following month. Similarly, for the payment of labour market contribution of income subject to withholding tax Act section 49 (B) (1), § 49 D, paragraph 4, and section 49 (C).

(3). Paragraph 2 applies to amounts included on the basis of tax map, etc., of: 1) Ministries and institutions, whose operating budget is included in the State's licensing laws.

2) Institutions, associations and foundations, which they minister in accordance with section 2, paragraph 2, of the law on the State's accounting, etc. has decided that the law's rules on accounting must be applied.

3) non-governmental institutions, in which the State subsidizes coverage of the institution's operating costs in half or more.

4) regions and municipalities.

5) Municipal communities, see. section 60 of the Act on municipalities ' administration, which alone participating municipalities, and if the accounts are recorded in a municipality's accounts.

6) self-governing institutions with operating agreement with a region or a municipality.

(4). The Minister of Finance shall decide in cases where there is doubt as to whether a person liable for the withholding is covered by paragraph 3, nr. 1, 2 and 3. Welfare Minister shall decide in cases where there is doubt as to whether a person liable for the withholding is covered by paragraph 3, nr. 4, 5 and 6.

(5). If the withholding obligation, referred to in paragraph 3 of the basic regulation. (2) does not pay the amount contained on the basis of tax map, etc. relating to bagudlønnede in a timely manner, or if there has been granted deferred payment must be provided in accordance with section 7, paragraph 1, of the law on the collection of duties and taxes, etc. paid a monthly interest rate for each commenced month starting from the first of the month after last timely indbetalingsdag.

§ 27. Liable to withholding shall keep an account of performance and accreditation of A-income and taxable income as well as arbejdsmarkedsbidrags on the basis of tax deduction card, etc., information relating to the basis for calculation of the in section 18, nr. 30, 49 and 51, the said income should be included in the annexes, which form the basis for posting.


(2). The granting of income as mentioned in § 18, nr. 30, 49 or 51, the persons required to ensure that the withholding for each income recipient immediately apparent from the accounts, the extent to which received it in § 18, nr. 30, 49 or 51, referred to income. Can the deduction of tax within the meaning of § 18, nr. 30, said income does not happen in the paid or credited split income of a pay period, shall be placed on the company receives income for each of the remaining amount.

(3). Accounts shall be carried out either in an accounting booklet prepared by the Customs and tax administration in accordance with the instructions therein or on special accounts in the withholding of those responsible for general posting.

(4). If not used, A booklet of accounting income and taxable income and the amount of the arbejdsmarkedsbidrags contained on the basis of tax map, etc. are posted so that there can be immediately made a count of the amount of contained respectively and A-income and arbejdsmarkedsbidrags income for each taxable income receives.

(5). Withholding tax liable shall pay the amount after equation § 7 O (1). 3, and paragraph 2, or 7 d, or tax-free allowance after equation § 9 (5) of the basic regulation. section 9 (A) or section 31, paragraph 4, and section 9 (B), or section 31, paragraph 5, should such payouts posted as prescribed in paragraphs 3 and 4. The annex, which are the basis for entry in the accounts shall contain information on the amount of the beneficiary's name, address and social security number. as well as the basis for that amount is tax free for the recipient. In the absence of CPR-nr., recorded the recipient's birth date, month and year.

section 28. Have the withholding persons chosen to lead company with A-income and arbejdsmarkedsbidrags income and taxable amount contained on the basis of tax map, etc. in its general accounting, tax and customs administration can require the posting after a specified period of not less than 14 days in the absence of updated and reconciled by the end of the last calendar month prior to submission of the claim.

section 29. The withholding payers must in accounting data relating to (A)-income and arbejdsmarkedsbidrags income and amounts contained liability on the basis of tax map, etc. Note income beneficiary's name, address and social security number. In the absence of CPR-nr., recorded the income beneficiary's date of birth,-month and year.

(2). By performance and accreditation of A-income or taxable income shall be the withholding arbejdsmarkedsbidrags liable to give income recipient written notice of the amount or credit amount on the income split period income relates to, and about the size of the amount contained on the basis of tax map, etc. In the notification shall specify the withholding's name, address and the CVR-nr. or VIEW-nr., the withholding payers have used for this deduction. The withholding payers can give the message after 1. paragraph on other readable media provided by 1) to the withholding payers have given income recipient message that this with effect from a certain point in the future will receive notification about the amount contained on the basis of tax map, etc. on other readable media, as soon as the tax is included, 2) to the notification given in accordance with this notice to URf.eks. a central electronic mailbox or another place where the income recipient has the opportunity to familiarize themselves with the contents, 3) to income the recipient has the option to forward the information for your own digital storage or print them, and 4) to the personal data Act requirements on data security compliance, including, in particular, that no other than income recipient even can get access to that message, and that the income recipient has the option to print or forward the message without that there is a risk that information comes to the third party's knowledge.

(3). Arbejdsmarkedets tillægspension, pension funds etc. shall, not later than 1 January 2006. September in the year following the calendar year provide the individual debtor under section 2 of the arbejdsmarkedsbidrags law information about the contribution of deposits contained as referred to in section 49 (A) withholding tax, paragraph 3, nr. 1, and no. 2. the employer shall deliver the necessary information for the purposes of communication, after 1. PT.

(4). For the payment of pension and retirement benefits can public authorities and similar pension institutions subject to financial supervision, however, confine itself to give written notice once a year, however, must be restored under direction, if the basis for the calculation of the deduction on the basis of tax map, etc. are changed.

section 30. The person liable to withholding shall keep accounting material, statements and notifications pursuant to this chapter and the corresponding annex in 5 years after the end of the financial year in question.

Chapter 9 dividend tax and royalty tax section 31. Companies and associations, etc., which distributes dividends, will not include the dividend tax, when the conditions as specified in point 1. 1-6, respectively, paragraphs 2 to 5 are fulfilled: 1) production of a tax exemption card, see. paragraphs 2 and 3.

2) Yield is dividend shares of subsidiary or affiliated company shares, see. stock profit tax act sections 4 a and 4 b, under the conditions set out in the Corporation Tax Act § 2, paragraph 1 (c) or section 13, paragraph 1, no. 2, Fund tax law § 10 (1) of the basic regulation. paragraph 4, or withholding § 2 (1) (8). 6 of the basic regulation. Corporation Tax Act section 2, point (c), 5. and 6. point It is furthermore a condition that the dividend distributions are not subject to Corporation Tax Act section 3 (1) (8). 19.3) the proceeds are received by the accounts for rate savings and savings in pension purposes which are covered by articles 11, 12 and 13 (A) of the pension tax law, as well as saving products for accounts and selvpensionerings accounts, subject to § 51 of the pension taxation law, and which is marked indeholdelsesfri, jf. (4).

4) the proceeds are received by the band planned capitals, where it is expected to return on capital to be held until a set time, and furthermore are not income tax returns for anyone, and that is marked indeholdelsesfri, jf. (4).

5) Dividends received by financial institutions to the extent that the yield of corporate tax act pursuant to section 13 (B) shall not be taken into account in determining taxable income, without prejudice. (5).

6) Who delivered a derogation granted in accordance with section 16 (A), equation (3), no. 2, or under section 16 (B), (2). 6, before the expiry of the time limit for payment of the withholding tax to the contained customs and tax administration.

(2). Press passes are issued to: 1) associations, cooperatives, foundations, scholarships and self-governing institutions, which are subject to the corporate tax Act § 1 (1) (8). 6, as well as institutions, etc., in accordance with the corporate tax Act section 3 (1) is exempt from tax liability, apart from all types of companies subject to Corporation Tax Act section 3 (1) (8). 19.2) foreign States and international organizations and members of the tax-immune Royal House, which as such is exempted for Danish income tax liabilities.

(3). Press passes will be issued by the Customs and tax administration and shall apply until further notice, up to a maximum of 10 years. Frikortet must be returned to the issuer, if the shareholder's circumstances changed.

(4). Management institutes, leading accounts as referred to in paragraph 1, no. 3 and 4, is responsible for ensuring that the listed accounts are labeled as indeholdelsesfri and shall be liable for any loss to the Treasury by incorrect charging of dividend tax, which is due to a faulty labelling.

(5). It is a prerequisite for exemption pursuant to paragraph 1, nr. 5, that the activity in question money institution's general Assembly elected auditor in relation to the distributing Corporation or the person on behalf of intermediary dividends payment, shall give its written statement that dividends pursuant to the corporate tax Act section 13 (B) shall not be taken into account in determining taxable income.

section 32. If a shareholder, as when making the allocation fulfils the conditions laid down in section 31 (1) (8). 3-6, as well as paragraphs 4 and 5, order that there shall be deducted from withholding tax, mistakenly contained dividend tax, the shareholder can get back paid the dividend tax contained in the Customs and tax administration. Application for refund must be Customs and tax administration not later than two months from the date of adoption of the dividend payout.

(2). In section 31 (2). 1 and 2, referred to associations, States, etc. may request payment of the evt. contained yield tax. Payment is made by the Customs and tax administration in the light of the submission of the tax exemption card and proof of the claim.

section 33. Corporations or associations, etc., as covered by the corporate tax Act § 1 (1) (8). 1, 2, 2e, 2 h, 4 and 5a, or on their behalf who manage the dividend scheme, can contain 25 percent in the dividend tax to shareholders are taxable after Corporation Tax Act § 1 or after stock tax law. To deduction of 25% can take place, the shareholder must either 1) be included on a database published by the Customs and tax administration on Internet regulation. paragraph 2, or 2) have the designation A/S or ApS in its official name, or 3) have handed a confirmation from customs and tax administration to be covered by those provisions.

(2). Customs and tax administration publishes on the Internet a database of companies, foundations and associations that can receive dividends with deduction of 25% dividend tax. Database must contain VAT and tax exempt numbers and associated addresses. The database must not contain CPRnumre or other personally identifiable information. Database will be updated as needed, but at least 4 times a year.


(3). If a shareholder, which meet the criteria for deduction by 25 percent, contained 28 per cent, the shareholder can get refunded the excess dividend tax at customs and tax administration. Application for refund must be Customs and tax administration not later than two months from the date of adoption of the dividend payout.

§ 34. Corporations or associations, etc., as covered by the corporate tax Act § 1 (1) (8). 1, 2, 2e, 2 h, 4 and 5a, or § 3 (1) (8). 19, or on their behalf manages dividend scheme, may contain 15% in dividend tax to shareholders covered by selskabssskattelovens § 3 (1) (8). 19. in order to deduction with a 15 percent can take place, the shareholder must either 1) be included on a database published by the Customs and tax administration on the Internet or 2) have handed a confirmation from customs and tax administration to be covered by those provisions.

(2). Customs and tax administration publishes on the Internet a database of associations that can receive dividends with deduction of the 15% dividend tax. Database must contain VAT and tax exempt numbers and associated addresses. The database must not contain social security numbers or other personally identifiable information. Database will be updated as needed, but at least 4 times a year.

(3). If a shareholder who is entitled to which only contained 15% in dividend tax, nevertheless contained a higher amount, the shareholder can recover it contained too much.

section 35. The who after withholding tax Act section 67, paragraph 4, shall certify a credited or paid yield opposite receiver, must provide information on: 1) yield the beneficiary's name, address and social security number, registration No. or VIEW-nr.

2) The distributing company name and registration No. or VIEW-nr.

3) date of adoption of the dividend payout.

4) size of the paid dividends.

5) After which no. in section 31, which is withholding of dividend tax, about failed contained with 25 per cent under section 33, with 28 per cent of contained, or whether contained by 15 per cent.

Chapter 10 deferred property taxes for retirees and others.

§ 36. The taxpayer shall, within 1 month after grace amount due, see. withholding tax law § 89 (A) (5) shall give notice to the Customs and tax administration. Last timely payment day is 6 months after the due date.

(2). If the taxpayer has more home ownership, for which granted deferred tax, and one of these home ownership is disposed of or ceases to serve as a residence for the taxpayer or his household, the amount of grace on this home ownership is due for payment. The share of the total amount of grace, due and payable shall be determined having regard to the friværdiernes size of the relevant property in the year in which the property in question has been subject to a grace system.

section 37. In case of sale of home ownership and the purchase of new housing may request for an extension of the grace scheme after withholding section 89 (A), paragraph 5, shall be submitted within 6 months after the sale. The acquisition of the new home ownership should happen during the income year in which the sale takes place, or in the nearest subsequent. When the new home ownership is acquired, the taxpayer within 1 month give notice to customs and tax administration.

(2). The part of grace system of a previous owner occupied, which is not extended in accordance with paragraph 1, shall be due and payable by the acquisition of a new home ownership with the last timely payment 6 months after this date. If the taxpayer at the end of the in (1), (2). paragraph, period referred to has not acquired a new owner occupied, due amount by the deadline with grace last timely payment date 6 months after this date.

(3). The rules laid down in paragraphs 1-2 may also be used, provided that the taxpayer has acquired the new home ownership before the divestment of the former. The acquisition of the new home ownership should no sooner than have happened in the nearest preceding income year before the income year in which the previous owner occupied sellable. Application for renewal must be filed within 1 month after the sale of the former home ownership. The share of such deferral on the previous owner occupied, which is not extended, are due at the disposal of the last timely payment date 6 months after this date.

(4). Grace arrangements relating to previous home ownership in listed buildings can only be extended in accordance with the rules laid down in paragraphs 1 to 3, if the owner by the divestment is a pensioner, see. § 89 A of lovbekendtgørelse nr. 678 of 12. August 2002.

Chapter 11 the withholding tax to the Greenland section 38. Individuals, estates, corporations, foundations, associations and institutions, etc., which has jurisdiction in this country, shall make deduction of income tax at source to Greenland for the payment or credit is given to remuneration for work and for the payment of pensions, which are covered by the tax liability after the Greenlandic landstingslov of income tax.

§ 39. Registration of the withholding obligation, accounting application and declaration relating to paid or credited to the income and withholding tax at source as well as the submission of information for use in the assessment and tax calculation for income recipient shall be carried out according to the rules which apply to withholding payers with home stuff in Greenland.

(2). Withholding tax amount contained shall be paid to the Customs and tax administration, together with the summary statement for the included amount according to the General rules. When practicality grounds, the Customs and tax administration after prior discussion with the Treasury Department in Greenland, decide to apply certain deviations from here.

§ 40. If the income of the beneficiary's stay in Greenland are likely to last less than 6 months, the person liable to make the withholding deduction of both Danish as Greenlandic withholding tax. In the calculated Danish tax withholding deducted from the amount that's contained in the withholding tax in Greenland.

Chapter 12 Fines, etc., offset income year § 41. Violation of the provisions of section 16, section 26, section 29 and section 30 be punished with a fine, if the infringement was committed intentionally or by gross negligence. In the same way be punished who does not timely comply with any of the Customs and tax administration made claims under section 28.

(2). Customs and tax administration be authorized after withholding section 79, paragraph 1, to indicate that a case can be decided by an administrative fine.

§ 42. For taxpayers who use a calendar year accounting period, dissenting from entry into Chapter 2-4 of the income year corresponding to the calendar year instead of the income year.

Chapter 13 the entry into force of section 43. The notice shall enter into force on the 1. January 2012. At the same time repealed Executive Order No. 1254 by 9. November 2010 on withholding tax (withholding tax notice), see. However, paragraph 3.

(2). Regardless of Chapter 7, the deduction on the basis of tax map, etc. in the value of free phone, including free data communications connection, see. § 18, nr. 49, for the period January to March 2012 to be postponed so that the deduction shall be made in paid or credited grated A-income no later than the first payment or accreditation rules, according to the 31. March 2012. Similarly, on the basis of tax deduction cards, etc. in the value of employer-paid health treatments, etc. and the employer paid premiums for insurance policies that cover those treatments, see. § 18, nr. 51, for the period January to March 2012 to be postponed so that the deduction shall be made in paid or credited grated A-income no later than the first payment or accreditation rules, according to the 31. March 2012. Deduction can not be done in the paid or credited split A-income, the remaining amount, if possible, be contained in the A-income paid or credited for the following pay period within the same calendar year. Amounts that cannot be contained within the same calendar year, shall be charged separately, but not included in the calculation of the taxpayer's final tax.

(3). § 12 shall take effect as from the income year 2012. section 12 of Decree No. 1247 of 11. December 2009 shall notwithstanding the provisions of paragraph 1 shall apply for the income year 2011.

(4). section 31 (1) (8). (6) shall apply mutatis mutandis, in respect of derogations granted in accordance with section 16 (A), equation (2), section 16 (A), (3) or section 16 (B), paragraph 2, of the basic regulation. lovbekendtgørelse nr. 176 of 11. March 2009.

The Danish Ministry of taxation, the 15. December 2011 Thor Möger P/k.-h. Ludolph