Chapter 1	Challenge deduction
Chapter 2	Challenge compensation
Chapter 3	Calculation basis
Chapter 4	Entry into force-determination
Appendix 1	The calculation basis for the tax-rate fixing of the transport rates for 2013

Annunciation of the Tax Council for the 2013 allowance for the carriage of goods between home and workplace and the payment of tax-free allowance for commercial transport

In accordance with section 9 (b), 4, and section 9 C (3). 1 and 3, in the equation for the body of the equation, cf. Law Order no. 1017 of the 28th. Oct in 2011, the Tax Council has fixed the following :

Chapter 1

Challenge deduction

§ 1. The source of the amount of deduction in accordance with section 9 C for the transport between home and the workplace of the income year 2013 shall be as follows :

1) 0-24 km inat no deduction,

2) 25-20 miles of inis. $2.13. per kilometres,

3) Over 120 miles of DKK. per Miles.

§ 2. For commuters in a canteen local authority, the deducted from the transport of approximately 120 kilometres is calculated from the commuter monk. per A kilometre of the conditions laid down in section 9 C (4) of the body of the body. 3.

§ 3. For persons with low income, deducted from a percentage by the rules of the 9 C (3) of the body of the body of the body. 4.

Chapter 2

Challenge compensation

§ 4. With effect from 1. In January 2013, compensation paid to expenditure on use of the own car for commercial services is covered by the Section 9 B of the body of the body, if it does not exceed the following amounts :

1) Drone more and 20 000 kilometres per year, 3.82 kr. per kilometres,

2) Execution of 20 000 kilometres per annis 2,13 DKK per kilometres,

3) for the use of the own motorcycle is the rate as for own car,

4) for the use of a bicycle, moped, 45-moped and scooter is 0.51 kr. per Miles.

§ 5. It is a prerequisite for the payment of tax-free mileage allowance that the employer or a recruiter is in control of the number of kilometres of kilometres in the earner's own car or on the own motorcycle, bike, moped, 45 moped, Or scooter.

Paragraph 2. Commercial transport costs incurred by driving in the employee's own car or on a person's own motorcycle, bike, moped, 45-moped or scooter cannot be covered by post-expense.

Paragraph 3. Monthly or annual transport compensation is not tax-free, but is included in the income statement.

Paragraph 4. An advance on tax-free mileage allowance shall be paid by acontoon for each run or weekly or monthly acontosum. The proceeds must be the expected business driving of the receiver.

§ 6. The accounting documents relating to commercial driving shall be published in accordance with the Order of the Tax Examina. 173 by 13. In March 2000 on travel and transport allowance, Section 2 shall include :

1) Name, address, and CPR number of the recipient.

2) Commercial purpose for the veil.

3) Date of driving.

4) The target of the cloak with any subtargets.

5) Indication of the number of miles.

6) The rates applied.

7) Calculation of the compensation allowance.

§ 7. Payment allowance paid by a higher amount than the rates of the Treaer shall be deemed to have a personal income and the employer shall report the amount of pay. However, this does not apply if the employer or the recruiter of the final inventory deems the amount that exceeds the rate of remuneration in relation to A tax and labour market contributions.

§ 8. Tax-free milearepayment may not be paid if it is offset in a pre-agreed gross salary. For the purposes of this, the salary is constantly regulated by the payment of the paid travel allowance.

§ 9. Where an advance is paid, the final statement and the settlement of the tax-free migrant compensation paid by the beneficiary shall be carried out at the end of the month following the month in which the commercial driving operation has been carried out.

§ 10. The limit of 20 000 kilometres for the payment of the high rate, cf. § 4, no. 1 applies only to each employer.

§ 11. Tax-free mileasement may not be paid when the employer has made a company car available to the staff. Similarly, if a company car is made available by another employer. However, an exception is the case in which the recipient pays the employer who has made the company car available, fully paid for the service which is taking place for the employer who has not made the car available.

§ 12. Salary recipients who have not received any tax-free migrant allowance may carry out the usual transport deduction by the inventory of the taxable income after the Section 9 C of the body of the body. with the rates in section 1.

§ 13. Employed persons who, in the case of customer-seeking activities, have the carriage of several employers in the same way as in the case of a single case, cf. Section 9 B (4) of the body of the body. In the absence of tax-free repayment of the rates in section 4, the deduction shall be deductible from the inventory of the personal income with those rates.

Chapter 3

Calculation basis

§ 14. The calculation basis for the tax base for the rate of certificate shall be shown in Appendix 1.

Chapter 4

Entry into force-determination

§ 15. The announcement shall enter into force on 1. January 2013.

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Appendix 1

The calculation basis for the tax-rate fixing of the transport rates for 2013

The tax rate that has been determined by setting the year 2013 for the year 2013 is to be based on a petrol-friendly car, which, according to the EU standard, is assumed to run 13,7 kilometres per kilometre. liter. The rate of the Treasure of the Treasure of the Skate has been at a cost of $13.24. per liter of gasoline The annual drive is set at 24,000 kilometres, 12 000 kilometres of private driving. The tax council has chosen not to lay down on a specific purchase price for the car, but has instead put the annual value loss on the car at 30,000 kr. The annual maintenance costs are set at 5.859, which include, inter alia, the costs of service and replacement of the slidparts, balancing of tyres, supplemental rustic treatment and exceptional costs for washing, parking, etc., as the car is running relatively many miles per. Years. The ordinary costs of washing and parking etc. are set at 3.535 kr. The cost of decks shall be 4,081, since the price of a deck is set to 1.488 kr; and a deck is assumed to keep 35,000 kilometres similar to the recommendation from FDM. The insurance policy is set at 9.760 kr. No financial cost shall be included in the calculation, with interest tax-treated separately.

The high rate of disbursement of tax-free driving allowances under the section 9 B of the body of the body of the body of the body of the body is then fixed as follows :

The odometer value loss must be seen in the context of the use of a used car at sales all other equal to a higher price if it has been less than the average for the year and lower prices if it has run longer than the average for : the vintage.

The claim deduction of 25 to 120 kilometres is fixed as the low rate of reimbursement.

Cycle, moped, 45-moped or scooter

Rate of payment of tax-free allowance for commercial driving on his own bike, moped, 45-moped or scooter is estimated at 0,51 kr. per Miles.