Notice On Tax Rates For 2012 Council Relating To Deductions For Transport Between Home And Place Of Work And Payment Of Tax-Free Allowance For Commercial Transport

Original Language Title: Bekendtgørelse om Skatterådets satser for 2012 vedrørende fradrag for befordring mellem hjem og arbejdsplads og udbetaling af skattefri godtgørelse for erhvervsmæssig befordring

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Table of Contents
Chapter 1 Challenge deduction
Chapter 2 Challenge compensation
Chapter 3 Calculation basis
Chapter 4 Entry into force into force
Appendix 1 The calculation basis for the tax-rate fixing of the 2012 transport rates

Annunciation of tax rates for the 2012 Tax Council concerning deduction between home and workplace and the payment of tax-free allowance for commercial services

In accordance with section 9 B and section 9 C of the equation for the body of the equation, cf. Law Order no. 1017 of the 28th. Oct in 2011, the Tax Council has fixed the following :

Chapter 1

Challenge deduction

§ 1. The source of the amount of deduction in accordance with section 9 C for the transport between home and the workplace of the income year 2012 shall be as follows :

1) 0-24 km inat no deduction,

2) 25 -75 miles of inis. $2.10. per kilometres,

3) Over 120 miles of DKK. per Miles.

§ 2. For commuters in a canary municipality, the deducted fractor is calculated over 120 kilometres by 2.10 kr. per A kilometre of the conditions laid down in section 9 C (4) of the body of the body. 3.

§ 3. For persons with low income, deducted from a percentage by the rules of the 9 C (3) of the body of the body of the body. 4.

Chapter 2

Challenge compensation

§ 4. With effect from 1. In January 2012, compensation paid to expenses incurred by the use of the own car for commercial services is covered by the Section 9 B tax-free movement of the body of the body of the body of the body of the body of the body of the body of the body of the body of

1) Drone more and 20 000 miles per year, $3.80. per kilometres,

2) Execution of 20 000 kilometres per annis 2,10. per kilometres,

3) for the use of the own motorcycle is the rate as for own car,

4) for the use of a bicycle, moped, 45-moped and scooter is the rate of 0,50 kr. per Miles.

§ 5. It is a prerequisite for the payment of tax-free mileage allowance that the employer or a recruiter is in control of the number of kilometres of kilometres in the earner's own car or on the own motorcycle, bike, moped, 45 moped, Or scooter.

Paragraph 2. Commercial transport costs incurred by driving in the employee's own car or on a person's own motorcycle, bike, moped, 45-moped or scooter cannot be covered by post-expense.

Paragraph 3. Monthly or annual transport compensation is not tax-free, but is included in the income statement.

Paragraph 4. An advance on tax-free mileage allowance shall be paid by acontoon for each run or weekly or monthly acontosum. The proceeds must be the expected business driving of the receiver.

§ 6. The accounting documents relating to commercial driving shall be published in accordance with the Order of the Tax Examina. 173 by 13. In March 2000 on travel and transport allowance, Section 2 shall include :

1) Name, address, and CPR number of the recipient.

2) Commercial purpose for the veil.

3) Date of driving.

4) The target of the cloak with any subtargets.

5) Indication of the number of miles.

6) The rates applied.

7) Calculation of the compensation allowance.

§ 7. Payment allowance paid by a higher amount than the rates of the Treaer shall be deemed to have a personal income and the employer shall report the amount of pay. However, this does not apply if the employer or the recruiter of the final inventory deems the amount that exceeds the rate of remuneration in relation to A tax and labour market contributions.

§ 8. Tax-free milearepayment may not be paid if it is offset in a pre-agreed gross salary. For the purposes of this, the salary is constantly regulated by the payment of the paid travel allowance.

§ 9. Where an advance is paid, the final statement and the settlement of the tax-free migrant compensation paid by the beneficiary shall be carried out at the end of the month following the month in which the commercial driving operation has been carried out.

§ 10. The limit of 20 000 kilometres for the payment of the high rate, cf. § 4, no. 1), only for each employer.

§ 11. Tax-free mileasement may not be paid when the employer has made a company car available to the staff. Similarly, if a company car is made available by another employer. However, an exception is the case in which the recipient pays the employer who has made the company car available, fully paid for the service which is taking place for the employer who has not made the car available.

§ 12. Salary recipients who have not received any tax-free migrant allowance may carry out the usual transport deduction in the taxable income following the section 9 C of the body of the body. with the rates in section 1.

§ 13. Employed persons who, in the case of customer-seeking activities, have the carriage of several employers in the same way as in the case of a single case, cf. Section 9 B (4) of the body of the body. In the absence of tax-free repayment of the rates in section 4, the deduction shall be deductible from the inventory of the personal income with those rates.

Chapter 3

Calculation basis

§ 14. The calculation basis for the tax base for the rate of certificate shall be shown in Appendix 1.

Chapter 4

Entry into force into force

§ 15. The announcement shall enter into force on 1. January 2012.

The tax council, the 13-year-old. December 2011

Hanne Søgaard Hansen.

/ Søren Schou

Appendix 1

The calculation basis for the tax-rate fixing of the 2012 transport rates

The rate of tax on the basis of a petrol-friendly car, which will be taken after the EU standard, is to be based on the basis of a petrol-friendly car, which will be assumed to be carried at 13,2 kilometres per kilometre. liter. For the rate of determination, the Tax Rate has selected a price of 12.54 kr. per liter of gasoline The annual drive is set at 24,000 kilometres, 12 000 kilometres of private driving. The tax council has chosen not to lay down on a specific purchase price for the car, but has instead put the annual value loss on the car at 30,000 kr. The annual maintenance costs are set at 17.649 crane, which includes, inter alia, the costs of service and replacement of the slidparts, balancing of tyres, complementary rustic treatment and exceptional costs for washing, parking, etc., as the car is running relatively many miles per. Years. The ordinary costs of washing and parking etc. have been set to 3.493 kr. The cost of decks shall be 4.013, since the price of a deck is set to 1.463, and a deck is assumed to maintain 35,000 kilometres similar to the recommendation from FDM. The insurance policy is set at 9.519 kr. No financial cost shall be included in the calculation, with interest tax-treated separately.

The high rate of disbursement of tax-free driving allowances under the section 9 B of the body of the body of the body of the body of the body is then fixed as follows :

Variable expenses :
(24,000 x 12 ,54/13, 2) DKK
(1.463 x 4 x 24.000/35,000) DKK
4,013 kr.
17.649 kr.
44.462 kr.
44.462 kr.
In everything per. kilometres
44.462 kr ./ 24,000 kilometres =
$1.85. per kilometres *
Fixed expenditure :
Annual Owning Tax
$3,680 kr.
Wash, parking, et cetera.
Capital Cost :
Value Loss
Total cost :
In everything per. kilometres
91.154 kr ./ 24,000 kilometres
3.80 kr. per kilometres

* The low rate is fixed as the variable costs 1.85 kr. per A kilometre of a discretionary mile plus value loss of 0,25 kr. per Half a mile, $2.10. per Miles.

The odometer value loss must be seen in the context of the use of a used car on sales all other equal price if it has been less than the average for the year and lower the price that it has taken longer than the average for : the vintage.

The claim deduction of 25 to 120 kilometres is fixed as the low rate of reimbursement.

Cycle, moped, 45-moped or scooter

Rate of payment of tax-free allowance for commercial driving on his own bike, moped, 45-moped or scooter is estimated at 0,50 kr. per Miles.