Notice On Tax Rates For The 2013 Council Relating To Deductions For Transport Between Home And Place Of Work And Payment Of Tax-Free Allowance For Commercial Transport

Original Language Title: Bekendtgørelse om Skatterådets satser for 2013 vedrørende fradrag for befordring mellem hjem og arbejdsplads og udbetaling af skattefri godtgørelse for erhvervsmæssig befordring

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Overview (table of contents)

Chapter 1

Universal deduction

Chapter 2

Universal allowance

Chapter 3

The basis of assessment

Chapter 4

Entry-into-force provision

Annex 1

The basis for calculation of tax board fixing of transport rates for 2013

The full text of the Ordinance on the tax rates for the 2013 Council relating to deductions for transport between home and place of work and payment of tax-free allowance for commercial transport

Pursuant to paragraph 9 (B), paragraph 4, and section 9 C, paragraphs 1 and 3, in the tax assessment Act, without prejudice. lovbekendtgørelse nr. 1017 of 28. October 2011, the tax Board established the following: expenditure on travel deductions Chapter 1 § 1. Mileage rate deduction after equation section 9 C for transport between home and workplace in the income year 2013 are set out as follows: 1) 0-24 km including. no deduction, 2) 25-120 km including. 2.13 € per kilometer, 3) over 120 km 1.07 € per kilometre.

§ 2. For commuters in a peripheral municipality calculated the deduction for transport over 120 kilometres of 2.13 € per kilometer for the terms in the equation section 9 C (3).

§ 3. For people with low income to be attributed to the deduction percentage according to the rules laid down in the equation of the Act 9 C, paragraph 4.

Chapter 2 Universal allowance section 4. With effect from 1 January. January 2013 is compensation paid to cover expenses for use of own car to commercial drive covered by section 9 (B) equation, tax free, if it does not exceed the following amounts: 1) Drive up to and including 20,000 km annually 3.82 € per kilometre, 2) drive beyond 20,000 kilometres annually 2.13 € per kilometer, 3) for the use of own motorcycle is the rate as of own car , 4) for the use of own bicycle, moped, moped and scooter are rate-45 0.51 € per kilometre.

§ 5. It is a condition for payment of the tax free allowance, the employer or the universal task entity controls the number of mileage in the employee's own car or on the employee's own motorcycle, bicycle, moped, 45-moped or scooter.

(2). Business travel expenses by driving in the employee's own car or on the employee's own motorcycle, bicycle, moped, moped or scooter-45, cannot be covered by garnishment after Bill.

(3). Fixed monthly or annual transport allowance is not tax-free, but taken into account in the income statement.

(4). Advances may be paid on tax-exempt universal allowance with the advance payment for each drive or with weekly or monthly payment. The advance must be proportionate to the recipient's expected commercial drive.

§ 6. Annex concerning professional driving be posting after the tax Ministry's Decree No. 173 of 13. March 2000 on travel allowance section 2 include: 1) the recipient's name, address and social security number.

2) The business purposes.

3) date of the batch job.

4) The goal of any milestones.

5) the indication of the number of vehicle kilometres.

6) the applied rates.

7) calculation of the universal allowance.

§ 7. Paid transport allowance with a higher amount than the Council Tax rates, shall be deemed to be the full amount of personal income, and the employer must report the amount as wages. It does not however apply if the employer or task giver by the final statement considers the amount that exceeds the rate of wages and salaries in relation to withholding tax and social contributions.

§ 8. That can not be paid out tax-free universal allowance if the offset in a prior agreed gross salary. This means that the wage be adjusted on an ongoing basis with the universal allowance paid.

§ 9. Is there advance, the final statement and settlement of the tax-free allowance, which transport the employee is entitled to be made by the end of the month after the month in which the professional services are made.

§ 10. Limit of 20,000 kilometres for the disbursement of the high rate of the basic regulation. § 4, no. 1, applies only to the individual employer.

§ 11. That can not be paid out tax-free universal allowance when the employer has made company car available to the employees. Similarly, if company car is provided by another employer. An exception is, however, cases where the employer pays the employee, who asked the company car available, full consideration for the drive, which is done for the employer, who has not made the car available.

§ 12. Employees who have not received tax free allowance, can only make universal the usual transport deduction through calculation of the taxable income after tax law § 9 C, IE. with rates in section 1.

§ 13. Employees, as in the case of customer outreach activities have transport, relating to multiple employers at one time, without prejudice. equation section 9 (B), paragraph 4, may, in so far as there is no received tax-free allowance with rates in § 4, instead make a deduction for personal income with these rates.

Chapter 3 the basis § 14. Tax base for rate setting Council are set out in annex 1.

Chapter 4 Commencement provision § 15. The notice shall enter into force on the 1. January 2013.

The national tax board, the 20. November 2012 Hanne Søgaard Hansen/Soren Schou

Annex 1 the basis for calculation of tax board fixing of transport rates for 2013

The national tax Board has in setting the rates for the 2013 universal chose not to proceed on the basis of a petrol-driven car, which according to the EU standard is assumed to run 13.7 kilometres per litre. At the rate setting tax Board has selected a price on 13.24 DKK per litre of gasoline. The annual drive is set to 24,000 kilometers, of which 12,000 km private drive. The national tax Board has chosen not to put itself firmly on a particular acquisition for the car, but have instead put the annual depreciation of the car to 30,000 USD annual maintenance cost is set at us $17,859., who, among other things. includes costs for service and replacement of wearing parts, balancing of tyres, additional rust treatment and extraordinary costs for washing, parking, etc., because the car runs relatively many kilometres per year. The ordinary costs of washing and parking etc. is set to $3,535. Cost of tires constitute 4,081 DKK, taking the price of a tire is set to 1,488 DKK, and a deck is assumed to hold 35,000 kilometres along the lines of the recommendation of the FDM. Insurance cost is set to 9,760 DKK included non-financial costs from the calculation, as interest for tax purposes be treated separately.

The high rate for the payment of tax free mileage allowance after equation § 9 B occupational driving in your own car is then defined as follows: Variable costs:





(24,000 x 13,24/13.7) DKK =

23,194 kr.



(1,488 x 4 x 24 000/35,000) us.

4,081 kr.




17,859 kr.


A total of


45,134 kr.

45,134 kr.





Total per kilometre

45,134 DKK/24,000 kilometres =

1.88 € per kilometers *






Fixed expenses:










9,760 kr.


Annual ejerafgift


3,300 kr.


Washing, parking, etc.




A total of



16,595 kr.





Capital costs:




Impairment charge



30,000 us $.

Total expenditure:



91,729 us $.





Total per kilometre

91,729 KR./24,000 kilometres

3.82 € per kilometer






* The low rate is defined as the variable expenses 1.88 € per kilometer + a fixed kilometric depending on estimated depreciation of 0.25 € per kilometer in total: 2.13 € per kilometre.





The mileage-dependent loss of value has to be seen in conjunction with the fact that a used car on sale all else being equal, a higher price, if it has been running less than the average for the vintage and a lower price, if it has been running longer than the average for the vintage.

Universal deduction rate 25-120 kilometer is defined as the low reimbursement rate.

Bicycle, moped, 45-moped or scooter

The rate of payment of the tax free allowance for commercial drive at your own bicycle, moped, moped or scooter has an estimated 45-set to 0.51 € per kilometre.