Law of the Change of Equation Act and various other laws

(Tax exempt family and vendees and the tax exemption of certain categories of persons at work in private homes, etc.)

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. Oct in 2011, as amended by Law No 1. 1382 of 28. December 2011 and at the latest in paragraph 8 of the Act 433 of 16. In May 2012, the following changes are made :

1. The following section 7 Ö is inserted :

" § 7 Y. In the case of the deducing of the taxable income, the value of normal benefits carried out in the private sphere shall not be included in the use of ordinary aid, generosity or social engagement (family and vendees). The services may not

1) be of a commercial nature,

2) enter into organized trade,

3) consist in advance agreed exchange of benefits ; or

4) include payment with cash or other cash or cash.

Paragraph 2. In the calculation of the taxable income, a person shall not be counted as payment for a person under the age of 16 for the payment of the work of a private operator, in or in association with his private home.

Paragraph 3. In the calculation of the taxable income, the remuneration for work for a private enterprise is not included in or associated with his private home to a person who satisfies the age of social security law in order to receive a pension. It is a condition that the work is not carried out as a business activity. Remuneration after 1. PC that exceeds a per-income basis of 10,000 kr. (20-level-level), however, is considered to be the taxable income with the amount of the remuneration exceeding the amount. The basic amount is adjusted according to the 20. ' 20 '.

2. I ~ 8 V (5)) 1, the ' paragraph shall be amended Two to six : " 2-7.

3. I ~ 8 V (5)) 2, no. 5, the ' and paid ` shall be deleted ;

4. I ~ 8 V ~ inserted after paragraph 1. 2 as new paragraph :

" Stop. 3. For work carried out in 2011, the deducted income of the year 2011 should be deducted, provided that the work has been paid in the period from 1 to 1. June 2011 to and with the 29th. -February 2012. For work performed in 2011, which has been paid from and with 1. March, 2012, and with the 28th. February 2013, and for work done in 2012, paid for in the period from and with 1. January 2012 to and with the 28th. February 2013, deducted from the income of the year 2012. For persons with imprest income, deducted from any 1 shall be deducted. and 2. Act. on the income in which the work has been done, provided that payment of the salary cost has taken place within 2 months of the end of the year after the end of the year. No deduction may be made for the payment of the payment of the 1. March 2013, or later. "

Paragraph 3-6 will then be referred to in paragraph 3. 4-7.

§ 2

Law no. 1333 of 19. In December 2008 on debt recovery for the public sector, as amended by Section 2 of Act 2. 252 of 30. March 2011, the following change is made :

1. After section 3, pasted before section 4 :

" § 3 A. Undertakings providing loans or deposits may, on the basis of the consent of the registered few, access to information on debt recovered by the recovery authority, and which are necessary for the use of specific credit situations.

Paragraph 2. Access pursuant to paragraph 1. 1 assumes that the company has entered into an agreement with customs and tax management on access. Such agreements shall include provisions for payment from the undertaking in accordance with the law on the re-use of the public sector's information. ` ;

§ 3

Law no. 403 of 8. May 2006 on an income register, as last amended by Section 2 of Law No 377 of 28. April 2012 is amended as follows :

1. After section 7, pasted before section 8 :

" § 7 A. Undertakings providing loans or loans may, on the basis of the consent of the registered few, access to information in the income register necessary for specific credit-making situations.

Paragraph 2. Access pursuant to paragraph 1. 1 assumes that the company has entered into an agreement with customs and tax management on access. Such agreements shall include provisions for payment from the undertaking in accordance with the law on the re-use of the public sector's information. ` ;

§ 4

In the tax control law, cf. Law Order no. 819 of 27. June 2011, as amended, inter alia, in section 2 of Law No 2. 462 of 12. June 2009, and at the latest at Section 11 of Law No 1. 433 of 16. In May 2012, the following change is made :

1. The following section A is added :

" § 1B. Undertakings providing loans or loans may, upon consent of the registered few, access to information that is part of the latest annual tax return and which are necessary for the use of specific credit situations.

Paragraph 2. Access pursuant to paragraph 1. 1 assumes that the company has entered into an agreement with customs and tax management on access. Such agreements shall include provisions for payment from the undertaking in accordance with the law on the re-use of the public sector's information. ` ;

§ 5

Law no. 521 of 12. June 2009 amending the Tax Code and various other laws (Simplification of the rules on the levying of labour market contributions and impact changes as a result of spring package 2.0 and v., as amended by Section 17 of Law No 1. 1278 of 16. In December 2009, the following changes are made :

1. I § 29, paragraph. 1, is replaced by "2-10" to : "2-11".

2. I § 29 pasted as paragraph 11 :

" Stop. 11. For persons with back-forward incoming income, cf. the section 22 (2) of the source tax code. 1, in addition to offset by the source of the source tax bill, section 60 (3). 2, set off in the final tax for income year 2011 for provisional tax amounts provided for in labour-market contribution income during the year 2010, which will fall within the 2011 income year. `

§ 6

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

Paragraph 2. § § 2-5 shall enter into force on 1. July 2012.

Paragraph 3. § 1, no. 1 has effect from the year 2013 of the income year.

Paragraph 4. § 1, no. 2-4, the effect of work carried out over the period from 1 to 1. June 2011 to and with the 31. December 2012. For work performed in 2011, which has been paid no later than 29. In February 2012, the taxable person may choose to apply the existing rules in the case of the Section 8 V. People with staggered income may choose to deduct the deduction of the income in which payment is made, provided that it is incurred for all costs ; for work that is deducing from the Section 8 V of the body of the body.

Paragraph 5. Section 5 shall have an impact on income year 2011.