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Notice On Payment Of Tax-Free Compensation For Unpaid Board Members Or Volunteers, Unpaid Interns, Providing Assistance As Part Of The Association's Tax-Exempt Company

Original Language Title: Bekendtgørelse om udbetaling af skattefri godtgørelse til ulønnede bestyrelsesmedlemmer eller til frivillige, ulønnede medhjælpere, der yder bistand som led i foreningens skattefri virksomhed

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Table of Contents
Chapter 1 Unpaid board members or volunteer non-remunerated medullers
Chapter 2 General for payment of reimbursements, etc.

Publication on the payment of tax-free compensation to unpaid members of the board or to volunteers, provided assistance to provide assistance in the context of the non-tax-free enterprise of the association ;

Under section 7 M, in the case of the intake of income tax to the State (body of equal pay), cf. Law Order no. 1017 of the 28th. Oct in 2011, the Tax Council has fixed the following :

Chapter 1

Unpaid board members or volunteer non-remunerated medullers

Callers, travel and telephone charges

§ 1. Allowance may be paid to cover the costs of transport in their own car, with the rates of the Treaseer ' s rates of business activity, cf. Section 9 (4) of the body of the body. 5.

Paragraph 2. The restriction in the section 9 B of the body of the body does not apply.

§ 2. Allowance may be paid to cover travel expenses under the rules of the body of the law and for this, cf. Section 9 A.

Paragraph 2. In order to cover additional expenditure for consumption, participation in a day of events, out of town matches, and so on of at least five hours of duration shall be paid up to DKK 70 kr. per Day. To cover additional expenses for consumption of a meal as part of a municipal established assembly of the system of assembly, table training, etc., it may be paid up to DKK 70 kr. per Day.

§ 3. Allowance may be paid to cover telephone conversations and Internet consumption, with up to 2 300 kr. per Years.

Other Expenses

§ 4. Allowance may be paid to cover other undocumented expenditure :

1) For administrative costs, for example, office supplies, pores and meetings may be paid up to 1,400 kr. per Years.

2) For the purchase, washing and maintenance of special clothing (e.g. sport noise) o. Equine. they may be paid up to 1,900 kr. per Years.

3) For sports judges, a tax-free cost compensation may be paid on up to 250 kr. per battle, however, at most 500 kroner. per Day.

Chapter 2

General for payment of reimbursements, etc.

§ 5. Payments shall be paid in excess of the amount referred to in excess of the said rates shall be paid to the person concerned, the taxable person. The general rules on the retention of A tax, labour market contributions and information obligations will then be applicable.

§ 6. The association may instead of the payment of repayment after the above rates, choose to reimbursing the costs according to documentation on external original annexes.

§ 7. Tax-free compensation may not be paid out at the same time as expenses shall be reimbursed on account. This principle applies to each of the types of types specified in it.

§ 8. The announcement shall enter into force on 1. -October 2012. At the same time, notice No 1023 of 21. August 2007, on the payment of tax-free compensation to unpaid members of the board, or to volunteer, unpaid accomplis providing assistance in the context of the free-tax establishment of the association.

The tax rate, the 25th. September 2012

Hanne Søgaard Hansen.

/ Søren Schou