Law Repealing And Amending The Law The Fat Tax Act Concerning Tax On Electricity, The Assessment Act, The Personal Tax Act And Other Acts (Abolition Of Fat Tax Act, Reduction Of Electric Heating Tax, Favourable Tax Treatment Of Foreign Income, Increase...

Original Language Title: Law repealing fat Tax Act and amending the law concerning tax on electricity, the Assessment Act, the Personal Tax Act and other Acts (Abolition of fat Tax Act, reduction of electric heating tax, favorable tax treatment of foreign income, increase a

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Overview (table of contents) Appendix 1 Appendix 2 The full text of the law abolishing the fat Tax Act and amending the law concerning tax on electricity, the Assessment Act, the Personal Tax Act and other Acts (Abolition of fat Tax Act, reduction of electric heating tax, favourable tax treatment of foreign income, increase in the basic tax rate and reduction of the personal allowance etc.-taxation and competition package) We , Margrethe II, by the Grace of God Queen of Denmark, hereby make known: the Danish Parliament has passed and We Assent to the following law: § 1 Fat Tax Act, Act No. 247 of 30 March 2011 repealed. § 2 In the Tax on Electricity referred. Order No. 310 of 1 April 2011, as amended, inter alia, to article 1 of the Law No. 722 of 25th June 2010, article 1 of Act No. 1564 of 21 December 2010, article 1 of Law No. 625 of 14 June 2011 at the latest, § 2 of the Law No. 574 of June 18, 2012, is amended as follows: 1. In article 6, paragraph. 1 pt 1, the words ' 33.9 per ear. kWh ' city ' of 24.2 per ear. kWh's. 2. In section 11 paragraph. 3, 7. section., The words ' 12.5 per ear. kWh ' city ' of 26.7 per ear. kWh's. 3. Appendix 2 is replaced by Annex 1 to this Act. 4. Annex 3 (a) is replaced by Annex 2 to this Act. § 3 In Assessment Act, cf. Consolidated Act No. 1017 of October 28, 2011, as amended, inter alia, to article 1 of the Law No. 921 of 18 September 2012 at the latest, article 1 of Law No. 926 of September 18, 2012, is amended as follows: 1. § 33 paragraph. 7, read: "Paragraph. 7. Paragraph. 1 shall not apply with respect to two earned income, subject to section 33 (A) or of section 5 or section 8 of the Act on taxation of seafarers. "2. The After section 33 added: ' section 33 (A). If a person who is liable under two tax Withholding Tax Act section 1, during residence outside the kingdom to least 6 months without any interruption of stay than necessary work in the kingdom in direct connection with the stay abroad, vacation, etc. of the total duration of no more than 42 days the industry earned income from personal work in conditions of service , the amount of total income tax by the amount proportionately on the foreign income. The reduction does not include the portion of the earned income attributable to work in this country. The calculation of the said six-month period considered staying aboard a Danish ship registered in the Danish International Ship Register, cf.. Act on taxation of seafarers to be staying outside of the realm. If those tax liability under the Withholding Tax Act § 1 before the expiry of the six-month period, the regulations of this Commission also apply to earned income acquired during the period in which the liability is passed, if the conditions of the first section. otherwise fulfilled. PCS. 2 pcs. 1 does not apply to earned income city services outside the realm of the Danish state or another Danish public authority, if the transferee of the said wage receiving benefits under § 7, no. 15, or section 9 (A). The same paragraph. 1 does not apply to earned income acquired from the Danish government or other public authority whose pay is determined in accordance with a collective agreement and it is not expressly stated in this agreement, pay is determined "by reference to two relief under paragraph. 1 piece. 3. Have a DTC for a person who is not late by the Danish government or other public authority, plus Denmark the right to tax income, reduced the total income tax by half of the amount to be prorated on the foreign income. The same applies to people late two performing system export of the Danish state or another Danish public authority. PCS. 4. The Minister can lay down rules on deferred collection of tax. PCS. 5 pieces. 1-4 apply correspondingly two estates subject to estate Tax Act § 1. 2. ' § 4 In the Personal Tax, cf. Consolidated Act No. 143 of 8 January 2011, last amended by article 7 of Law No. 922 of September 18, 2012, is amended as follows: 1. section 6 paragraph. 2, 3rd-9th section. is replaced by the following: ' For the income year 2013 shall ratio 5.83. For the tax year 2014, the percentage of 6.83. For the tax year 2015 represents the percentage of 7.83. For the tax year 2016, the percentage of 8.83. For the tax year 2017 amounts two 9.83 percent. For the tax year 2018, the percentage of 10.83. For the tax year 2019 and subsequent years amounts two 11.83 percent. "2. In § 6, paragraph. 2, 10 sections, The words ' and later income "for" and the 2012 income year. "3. In § 6, paragraph. 2 the following 11 sections: "For tax year 2013 and subsequent years amounts two-3.83 percent. ' 4. In section 10 paragraph. 1, the words "42.900 us." Two "42.000 us." 5. In section 10 paragraph. 2, the words "32.200 us." Two "31.500 DKK ' 6. § 13 paragraph. 5, 5. section. Is replaced by the following: ' This commissions shall not apply where the tax is reduced according to the provisions of the Assessment Act section 33 (A) or according to section 5 or section 8 of the Act on taxation of seafarers. ' 7. In section 19, PCS. 1, the words "32.0" two "51.7". 8. In paragraph 26, after the paragraph. 3 new paragraph: "Paragraph. 4. If a married person's difference per paragraph. 3 is positive, reduced the other spouse's negative balances in an amount equal to the positive difference, if the spouses are cohabiting at the income year. "Paragraph. 4-9 then become para. 5-10.9. In § 26 paragraph. 9, which becomes paragraph. 10, the words ' paragraph. 1-7 "two" paragraph. 1-8 '. § 5 In the Source Act, cf. Consolidated Act No. 1403 of 7 December 2010, as amended, inter alia, to article 1 of the Law No. 1565 of 21 December 2010 and § 2 of the Law No. 921 of 18 September 2012 and at the latest by § 2 of the Law No. 927 of September 18, 2012, is amended as follows: 1. In section 48 (F) after paragraph. 6 new paragraph: "Paragraph. 7. Assessment Act § 33A does not apply to income that is taxed under this section and section 48 e. ' Subsection. 7 becomes paragraph. 8.2. In section D, paragraph 62. 1, point 1., After "for an employer with home venue in the country, the commissions must be": "Assessment Act section 33 (A) or '. Article 6 of Law No. 921 of 18 September 2012 amending the Assessment Act, Withholding Tax and Personal Tax (Reduction of the cap on travel deductions, increased taxation of company car, tax of fully taxable foreign earned income, taxation of labor clean and extended the taxation of paid work in Denmark) is amended as follows: 1. section 4, paragraph. 5, 2nd paragraph. Repealed. 2. § 4, paragraph. 8 to read: "Paragraph. 8. In determining (a) municipality's final tax and church tax for the tax year 2013 in accordance with section 16 of the Act on local income corrected the calculated final tax for the estimated impact of changes in the tax base for municipal and church tax for 2013 arising from changes to the Assessment Act § 9 PCS. 4, as amended by section 1, no. 1 of the Assessment Act, section 9 (A) as amended by § 1 pt. 2 and 3 and the Assessment Act section 16 paragraph. 4, as amended by section 1, no. 4 and 5. ' § 7 estate Tax Act, cf. Consolidated Act No. 333 of April 2, 2012, is amended as follows: 1. In § 63 paragraph. 6, replace ' Personal Tax Act § 26 paragraph. 4, 5 and 7 ': ' Personal Tax Act § 26 paragraph. 4-6 and 8 '. § 8 Collection Act, cf.. Act No. 1402 of 7 December 2010, as amended, inter alia, that section 9 of Law No. 528 of 17 June 2008, article 39 of Law No. 698 of 25th June 2010, article 27 of Law No. 247 of 30 March 2011, section 8 of Act No. 277 of 27. March 2012 and section 20 of Law No. 551 of 18 June 2012 and that the latest city § 4 of the Law No. 590 of June 18, 2012, is amended as follows: 1. In section 9, paragraph. 2, first sentence. The words ' 18, 31 and 35 "two" 18 and 31 ". 2. Annex 1, List A, no. 35, is repealed. § 9 Subsection. 1. This Act shall enter into force after publication in the Official Gazette. PCS. 2. paragraph 1 applies two foods that are taxable or tax-free coverage for Fat Tax Act section 1 or section 8, and as of January 1, 2013 are delivered for use from registered stockists etc., declared to customs or import. PCS. 3. § 2 and § 8, no. 1, with effect from 1 January 2013, § 8, no. 2, with effect from 16 January 2013. Subsection. 4. section 3, § 4, no. 6, section 5 and section 6 with effect from 20 September 2012. Paragraphs. 5. § 4, no. 1-5 and 7-9, and section 7 shall take effect from the income year 2013. Given to Marselisborg Castle, December 23, 2012 Under Our Royal Hand and Seal Margrethe r./N Appendix 1 ' Appendix 2 Rates of Electricity Tax § 6 paragraph. 1 2 3)) 1. January-31 dec 2010 1. January-31 dec 2011 1st January-31 dec 2012 1st January-31 dec 2013 1. Any January-31 dec 2014 The energy/kWh 50.8 49.9 51.7 14.5 14.7 Additional levy cents/kWh 6.0 6.1 6.2 6.3 ' Annex 2 ' Annex 3 (a) Rates of Electricity Tax § 11 paragraph. 3 1. January-31 dec 2012 1st January-31 dec 2013 1. Any January-31 dec 2014 Repayment/kWh 11.8 41.3 26.1 "