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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Overview (table of contents)



Chapter 1



Unpaid Board members or volunteers, unpaid interns





Chapter 2



Generally for the payment of allowances, etc.



The full text of the Notice for payment of the tax free allowance to the unpaid Board members or volunteers, unpaid interns, providing assistance as part of the Association's tax-exempt company

Under section 7 M of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1017 of 28. October 2011, the tax Board established the following: Chapter 1 Unpaid Board members or volunteers, unpaid assistants, travel, travel and phone expenses



§ 1. Compensation may be paid to cover the costs of transport into their own car with Council Tax rates for commercial drive, see. equation section 9, paragraph 5.

(2). The limitation in section 9 (B) equation does not apply.

§ 2. Compensation may be paid to cover travel expenses after tax law rules and rates for this regulation. equation section 9 (A).

(2). To cover additional costs for consumption may be through participation in the one-day events, long distance battles, rallies, etc., of not less than 5 hours duration shall be paid up to 70 € per day. To cover additional costs for consumption in connection with the consumption of a meal as part of a municipal Association spiseven-established system, eating, training, etc., may be paid up to 70 € per day.

§ 3. Compensation may be paid to cover the cost of telephone calls and internet usage by up to 2300 € per year.

Other expenditure



§ 4. Compensation may be paid to cover other undocumented expenses: 1) For administrative costs such as office supplies, postage and meetings can be paid up to 1400 € per year.

2) to buy, wash and maintenance of special clothing (e.g. sportswear), etc. can I get up to 1,900 kroner per year.

3) to the sports judges may instead be paid a tax-free reimbursement of up to 250 DKK per match, up to a maximum of 500 € per day.

Chapter 2 Generally for the payment of allowances, etc.

§ 5. Reimbursement of amounts which exceed the above mentioned rates, all allowances, which are paid to the person concerned, subject to tax. The General rules on deduction of withholding tax, social contributions and disclosure requirements will then be applicable.

§ 6. The Association may in lieu of the payment of compensation in accordance with the above rates, choose to reimburse expenditure according to documentation by external original supporting documents.

§ 7. There may not be for an income year tax-free reimbursement while expenses are reimbursed in accordance with the Bill. This principle applies to each of the listed types of expenditure itself.

§ 8. The notice shall enter into force on the 1. October 2012. At the same time repealed Executive Order No. 1023 by 21. August 2007 on payment of tax-free compensation for unpaid Board members or volunteers, unpaid interns, providing assistance as part of the Association's tax-exempt activities.

The national tax board, the 25. September 2012 Hanne Søgaard Hansen/Soren Schou