Advanced Search

Law Amending The Tax Assessment Act, Kildeskatteloven And Personal Tax Law (Lowering Of The Ceiling On Travel Deductions, Increased Taxation Of Free Car, Taxation Of The Taxpayer's Foreign Earned Income, Taxation By Fully Working Lessor And Expanded Ta...

Original Language Title: Lov om ændring af ligningsloven, kildeskatteloven og personskatteloven(Nedsættelse af loft over rejsefradrag, øget beskatning af fri bil, beskatning af fuldt skattepligtiges udenlandske lønindkomst, beskatning ved arbejdsudleje og udvidet beskatning af lø

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Law on the amendment of the equation of the body, the source of tax and personal tax laws

(Reduction of ceiling on travel-off-limits, increased taxation of free car, taxing fully taxable income tax, tax on work equipment and extended tax on labour taxes in Denmark)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1017 of the 28th. In October 2011, as amended, inter alia, section 1 of Law No 1. 1337 of 19. In December 2008 and Section 1 of the Law No 519 of 12. June 2009, and at the latest at Section 1 of Act 1. 593 of 18. June 2012, the following changes are made :

1. Section 9 (1). FOUR, THREE. pkt., ITREAS :

' The amount of the allowance shall, however, be taken into account for the income statement, if the wage earner in pay has compensated the employer and so on for the compensation. '

2. I § 9 A, PART 7, 4. pkt., changes "50,000 kr." To : "25,000 kroner."

3. I § 9 A, PART 8, 2. pkt., changes "50,000 kr." To : "25,000 kroner."

4. I section 16 (4). FOUR, FOUR. pkt., the following shall be inserted after ' wall levitation slots ` : `, with an appendix of 50% `.

5. section 16 (4). FOUR, FIVE. pkt., ITREAS :

' In the case of cars acquired by the employer not more than three years after initial registration, the value of the vehicle to the original new vehicle price shall be calculated up to 36 months from the month in which the first entry has been made, and then to 75%. of the new wagon price. ` ;

6. I Section 33 (4). 7, deleted ' § 33 A or `.

7. § 33 A revoked.

§ 2

In the source tax law, cf. Law Order no. 1403 of 7. In December 2010, as amended by Section 1 of Act 1. 1565 of 21. December 2010, section 5 of Law No 254 of 30. March, 2011, section 1 of the law. 398 of 9. May 2012 and Section 5 of Law No 433 of 16. May 2012, and no later than Section 5 of Act 5. 591 of 18. June 2012, the following changes are made :

1. Section 2 (2). 1, no. THREE, ONE. pkt., ITREAS :

"Acquire income in the form of remuneration for personal work to be made available to perform work for a company in this country when the work is an integral part of the enterprise."

2. Section 2 (2). 9, no. TWO, ONE. pkt., ITREAS :

' A natural or legal person who does not have domestic objects in this country, unless the income is earned by a person residing in this country for one or more periods which combined exceed 183 days within a 12-month period. `

3. I § 48 F, paragraph 3, the ' paragraph shall be amended 2 and 5 ` shall be replaced by the following : 2-4.

4. I § 48 F, paragraph 4, in section 7, paragraph 1 shall be amended. Three to : section 7 (4). FIVE. "

5. § 48 F, paragraph 7, revoked.

Paragraph 8 shall then be referred to in paragraph 1. 7.

6. I § 62 D, paragraph 1, the words ' in the section 33 A or ` of the body of the body.

§ 3

In the person tax law, cf. Law Order no. 143 by 8. February, 2011, as amended by Section 2 of Law No 554 of 1. June 2011, Section 9 of Law No 599 of 14. June 2011 and Section 9 of Law No 433 of 16. In May 2012, the following change is made :

1. I Section 13 (1). FIVE, FOUR. pkt., the words ' in accordance with the provision of section 33 A or '.

§ 4

Paragraph 1. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. § 1, no. 1 shall have effect on all agreements concluded or changed from and with the entry into force of the law.

Paragraph 3. § 1, no. 2 and 3 have effect from the year 2013 of the income year. § 1, no. However, 2 and 3 shall not apply to income commencing prior to the entry into force of the law.

Paragraph 4. § 1, no. 4 and 5 shall have effect from 1. January 2013.

Paragraph 5. § 1, no. 6 and 7, section 2, no. 5 and 6, and section 3, no. 1 has effect from the date of entry into force of the law. For persons who, at the time of entry into force of the law, have taken residence outside the realm that qualify for use of Section 33 A of the law, the applicable rules to date shall be applied until the end of 2013, unless there is no stay outside the realm in the case of the law ; further scopes than mentioned in section 33 A (a) of the body of the body. ONE, ONE. Act.

Paragraph 6. § 2, nr. 1 has effect on contracts for work outlet, which are concluded or changed from and with the entry into force of the law. For contracts for work outlet that has been entered into before the entry into force of the law, the source tax tenment shall find paragraph 2 (2). 1, no. 3, as drawn up in section 2, no. 1, use from 1. October 2013.

Paragraph 7. In the calculation of the total period after paragraph 2, no. 2 shall be taken into account only days after the date of entry into force of the law.

Paragraph 8. In the case of the establishment of a municipality's final tax and church tax for the income of the year 2013 after Section 16 of the Law on the income tax, the final tax shall be corrected for the calculated effect of the changes to the print bases for the municipality tax and church tax, for 2013, resulting from the changes to the section 9 (9) of the body of the equation. 4, as drawn up in section 1, no. 1, of the Section 9 A of the body of the body at § 1, nr. 2 and 3, of the Section 16 (4) of the body of the body. 4, as drawn up in section 1, no. 4 and 5, and of the termination of the Section 33 A, cf. § 1, no. 7.

Niner. 9. The computed correction of the municipality ' s and the church ' s final tax after paragraph 1. 8 shall be determined by the Economic and Interior Minister, on the basis of the information relating to the income of 2013, which is available on a per basis basis 1. May 2015.

Givet on Amalienborg, the 18s. September 2012

Under Our Royal Hand and Segl

MARGRETHE R.

/ Thor Möger Pedersen