Law Amending The Tax Assessment Act And Various Other Laws (Tax Free Family, Patronage, And Bossism And Tax Exemption Of Certain Individual Groups ' Income By Working In Private Homes, Etc.)

Original Language Title: Lov om ændring af ligningsloven og forskellige andre love(Skattefri familie- og vennetjenester og skattefritagelse af visse persongruppers indtægter ved arbejde i private hjem m.v.)

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Law amending the tax assessment Act and various other acts

(Tax-exempt family, patronage, and bossism and tax exemption of certain individual groups ' income by working in private homes, etc.)

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 law No. 1382 of 28. December 2011 and no later than the section 8 of Act No. 433 of 16. may 2012, shall be amended as follows: 1. Pursuant to section 7 section 7 reads ' Ø Å. In determining the taxable income shall not be taken into account the value of usual services performed within the private sphere as a result of General helpfulness, generosity or social engagement (family, patronage, and bossism). The services must not be of a commercial nature) 1, 2) engage in organized barter, 3) consist of prior agreed exchange of services or 4) include payment with cash or other liquid assets.

(2). In determining the taxable income shall not be taken into account the remuneration of a person under the age of 16 years as payment for work for a private task gives performed in or in association with his private home.

(3). In determining the taxable income are not included remuneration for work for a private task gives performed in or in association with his private home to a person who meets the age requirement in the law on social pensions that could get old-age pension. It is a condition that the work is not done as part of an economic activity. Remuneration after 1. point that within a year exceeds a base amount of 10000 USD (2010-level), shall, however, be to the taxable income with the portion of the consideration that exceeds the basic amount. The basic amount shall be adjusted in accordance with the Spanish law § 20. '

2. In section V, paragraph 8 shall be replaced by ' paragraphs 2-6 ' to: ' paragraphs 2-7 '.

3. In section 8 (V), (2). 5, the words ' and paid '.

4. In section 8 (V) shall be inserted after paragraph 2 as new paragraph: "(3). For work done in 2011 attributed the deduction for the income year 2011, provided that the work is paid in the period starting with the 1. June 2011, up to and including the 29. February 2012. For work done in 2011, who are paid as from the 1. March 2012, up to and including the 28. February 2013, and for the work carried out in 2012, which is paid in the period starting with the 1. January 2012, up to and including the 28. February 2013, attributed the deduction for the tax year 2012. For persons with staggered deduction shall be placed regardless of the income year 1. and 2. point for the income year in which the work is carried out, provided that payment for the payroll cost is made within 2 months after the end of the year income. There can be no deductions for work paid the 1. March 2013 or later. '

Paragraph 3-6 becomes paragraph 4-7.

§ 2

In Act No. 1333 of 19. December 2008 on the recovery of debt to the public, as amended by section 2 of Act No. 252 of 30. March 2011, is amended as follows: 1. In accordance with paragraph 3 shall be inserted before the heading before section 4:» section 3 (A). Companies that provide loans or arranging loans, after the consent of the data subject may access information about debt, which recovery of arrears collection authority, and which are necessary for the use of specific credit situations.

(2). Access in accordance with paragraph 1 assumes that the company has entered into an agreement with the Customs and tax administration on access. Such agreements shall provide for payment by the company in accordance with the law on re-use of public sector information '.

§ 3

In Act No. 403 of 8. May 2006 on an income directory, as amended most recently by § 2 of the law No. 377 of 28. April 2012, is amended as follows: 1. Pursuant to section 7 shall be inserted before the heading before section 8:» § 7A. Companies that provide loans or arranging loans, after the consent of the data subject access to information in the register of income necessary to use for specific credit situations.

(2). Access in accordance with paragraph 1 assumes that the company has entered into an agreement with the Customs and tax administration on access. Such agreements shall provide for payment by the company in accordance with the law on re-use of public sector information '.

§ 4

In tax kontrolloven of the basic regulation. lovbekendtgørelse nr. 819 of 27. June 2011, as amended, inter alia, by section 2 of Act No. 462 of 12. June 2009 and at the latest by the section 11 of Act No. 433 of 16. may 2012, is amended as follows: 1. Pursuant to section 1 (A) shall be inserted: ' article 1 (B). Companies that provide loans or arranging loans, after the consent of the data subject access to information, which is included in the latest annual statement, and which is necessary to use specific credit situations.

(2). Access in accordance with paragraph 1 assumes that the company has entered into an agreement with the Customs and tax administration on access. Such agreements shall provide for payment by the company in accordance with the law on re-use of public sector information '.

§ 5

In Act No. 521 of 12. June 2009 amending kildeskatteloven and various other acts (Simplification of the rules on the collection of social contributions and consequential amendments as a result of the spring package 2.0, etc.), as amended by section 17 of law No. 1278 of 16. December 2009, shall be amended as follows: 1. In article 29, paragraph 1, shall be replaced by ' 2-10 ' is replaced by: ' 2-11 '.

2. In section 29 shall be inserted as paragraph 11: ' paragraph 11. For persons with bagudforskudt income year, see. withholding tax law § 22 (1), may, in addition to offsetting after withholding tax Act section 60, paragraph 2, be set-off in the final tax for the income year 2011 for preliminary tax amount that is included in the taxable income during the arbejdsmarkedsbidrags portion of the calendar year 2010, which is covered by the income year 2011. '

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

(2). sections 2-5 shall enter into force on the 1. July 2012.

(3). § 1, nr. 1, shall take effect as from the income year 2013.

(4). § 1, nr. 2-4, shall take effect for the work carried out in the period from the 1. June 2011 up to and including 31 December 2002. December 2012. For work done in 2011, which is paid at the latest on 29 October. February 2012, the taxpayer can choose to apply the existing rules in section 8 the equation V. Persons with offset income year may choose to place the deduction for the income year in which the payment is made, provided that it is done for all expenditure related to work, there shall be deducted in accordance with § 8 V equation.

(5). § 5 has effect for the tax year 2011.

Given at Christiansborg Palace, the 18. June 2012 Under Our Royal hand and Seal MARGRETHE r./Thor Möger P