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

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Law amending the tax assessment Act, kildeskatteloven and personal tax law

(Reduction 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 taxation of paid work in Denmark)

WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:

The Danish Parliament has adopted and we know Our consent confirmed the following law:

§ 1

Of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1017 of 28. October 2011, as amended, inter alia, by § 1 of lov nr. 1337 by 19. December 2008 and § 1 of lov nr. 519 of 12. June 2009 and no later than by § 1 of lov nr. 593 of 18. June 2012, shall be amended as follows: 1. section 9, paragraph 4, 3rd paragraph, is replaced by the following:

» Compensation must, however, be taken into account in the income statement, if the employee by lønomlægning has compensated the employer, etc. in order to get compensation. "

2. In paragraph 9 (A), paragraph (7), 4. paragraph, the words ' 50000 DKK ' for: ' 25000 kr. ' 3. In article 9 A, paragraph 8, 2. paragraph, the words ' 50000 DKK ' for: ' 25000 kr. ' 4. In section 16, paragraph 4 4. paragraph, shall be inserted after ' law ': ' Act, with the addition of 50% '.

5. section 16 (4), 5. paragraph is replaced by the following:

» For cars that are acquired by the employer not more than 3 years after the first registration, the car's value is calculated for the original new car price for up to 36 months from and including the month in which the first registration is made, and then to 75 per cent of nyvognsprisen. '

6. In section 33, paragraph 7, the words ' section 33 (A) or '.

7. section 33 (A) be repealed.

§ 2

In kildeskatteloven of the basic regulation. lovbekendtgørelse nr. 1403 of 7. December 2010, as amended, inter alia, by § 1 of lov nr. 1565 by 21. December 2010, article 5 of law No. 254 of 30. March 2011, § 1 of lov nr. 398 of 9. may 2012 and 5 of law No. 433 of 16. may 2012 and, most recently, by section 5 of law No. 591 of 18. June 2012, shall be amended as follows: 1. Article 2, paragraph 1, no. 3, 1. paragraph is replaced by the following:

» Acquire income in the form of remuneration for personal work in connection with being made available to perform work for a company in this country, where the work is an integral part of the company. '

2. Article 2, paragraph 9, nr. 2, 1. paragraph is replaced by the following:

' Any natural or legal person who does not have jurisdiction in this country, unless the income earned by a person who is staying here in the country for one or more periods, which together exceed 183 days within a 12-month period. '

3. In section 48 (F), paragraph 3, shall be replaced by ' paragraphs 2 and 5 ': ' paragraph 2-4 '.

4. In section 48 (F), paragraph 4, the words ' article 7, paragraph 3 ' to: ' section 7, paragraph 5 '.

5. section 48 (F), paragraph (7), is repealed.

Paragraph 8 is then to paragraph 7.

6. In paragraph 62 (D), paragraph 1, the words ' in section 33 (A) or ' equation.

§ 3

In Spanish law, see. lovbekendtgørelse nr. 143 of 8. February 2011, as amended by section 2 of Act No. 554 of 1. June 2011, section 9 of Act No. 599 of 14. June 2011 and section 9 of Act No. 433 of 16. may 2012, is amended as follows: 1. In article 13, paragraph 5, point 4, the words ' in accordance with the provision in section 33 (A) or ' equation.

§ 4 paragraph 1. The law shall enter into force on the day after publication in the Official Gazette.

(2). § 1, nr. 1, has effect for all agreements entered into or amended with effect from the entry into force of the Act.

(3). § 1, nr. 2 and 3, shall take effect as from the income year 2013. § 1, nr. 2 and 3, shall not, however, apply for income year beginning before the entry into force of the Act.

(4). § 1, nr. 4 and 5, shall take effect as from 1 January 2002. January 2013.

(5). § 1, nr. 6 and 7, § 2, nr. 5 and 6, § 3, nr. 1, have effect from the date of entry into force of the Act. For persons who, at the time of the entry into force of the law has taken stay outside the Kingdom, which qualifies the use of equation section 33 (A), the existing rules are applied until the end of 2013, unless the stay outside the Kingdom are disrupted in more widely than mentioned in section 33 of the Act (A) equation (1), 1. PT.

(6). § 2, nr. 1, have effect in the case of contracts for the labour lease entered into or amended with effect from the entry into force of the Act. In the case of contracts for the labour lease entered into before the entry into force of the Act, section 2, withholding tax shall (1). 3, as amended by section 2, nr. 1 shall apply as from 1. October 2013.

(7). In determining the total period pursuant to section 2, nr. 2, included only living days after the date of entry into force of the Act.

(8). By the statement of a municipality's final tax and church tax for the income year 2013 pursuant to section 16 of the law on municipal income tax be corrected the provisional final tax for the calculated effect of the changes in printing base for municipal tax and church tax for 2013, resulting from change of equation section 9, paragraph 4, as amended by section 1, nr. 1, section 9 (A) of the equation as amended by § 1, nr. 2 and 3, of the equation section 16, paragraph 4, as amended by section 1, nr. 4 and 5, and of the repeal of section 33 (A) of the Act, within the meaning of the equation. § 1, nr. 7. (9). The calculated correction of the municipality and the Church's final tax under paragraph 8 shall be determined by the economy-and the Minister of the Interior on the basis of the information concerning the income year 2013 available per 1. may 2015.

Given at Amalienborg, the 18. September 2012 Under Our Royal hand and Seal MARGRETHE r./Thor Möger P