Law on the revision of the tax control law and different laws

(Reporting and automatic exchange of tax information on financial accounts and the repeal of the back limits for the in and out payments, 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 tax control law, cf. Law Order no. 1264 of 31. October 2013, as amended by Section 8 of Law No 118 of 7. February 2012, section 3 of the law. 926 of 18. September 2012, section 1 in law no. 1354 of 21. December 2012, and section 10 of law no. 649 of 12. June 2013, the following changes are made :

1. Section 5 (5). 1, no. ONE, TWO. pkt., revoked.

2. I § 8 K, paragraph 1 1, and § 8 L, paragraph 1 1, ' and 8 U ` shall be replaced by ', 8 U and rules issued in accordance with Article 8. `

3. After the section 8 Ö, insert :

" § 8 Y. The tax minister may lay down rules on financial institutions to make annual report to the customs and tax administration on financial accounts, with the following information :

1) Name, address, cpr/, cvr, or SE number and foreign identification numbers and other identification information relating to account holders and information on which countries or areas are linked to. Where the account holder is a legal person with one or more controlling persons, the obligation to notify the obligation may also include equivalent information relating to any such controlling person.

2) Account number or to use for practical purposes, if an account number does not exist.

3) Name and identification numbers of the reporting financial institution, including identification numbers issued by foreign authorities.

4) The balance or value of the financial account, including, in the case of an insurance contract of cash or annuity, the cash value or withdrawal value at the end of the relevant calendar year or immediately before the closure, if The account has been closed during the calendar year.

5) In the case of management accounts :

a) The overall gross amount of interest, the total gross amount of yields and the total gross amount of other income generated in respect of the assets found in the account when the amounts are paid or paid for or paid or paid ; written in respect of the account during the calendar year.

b) The total gross return on sale or the settlement of values paid to or attributed to the account during the calendar year when the reporting financial institution has acted as a representative of the account holder in connection with sales or the solution.

6) In the case of deposit accounts, the overall gross amount of interest paid to or attributed to the account during the calendar year.

7) In the case of accounts which are not covered by No 1 5 or 6, the gross amount of gross amount paid to or credited to the account holder in respect of the account during the calendar year, for which the reporting financial institution is the payment or revaluation obligation, including the total amount of any amount of the deposits paid to the account haver during the calendar year.

Paragraph 2. The tax minister may lay down rules for the addition of financial institutions to report the names of specified financial institutions to which they have made payments and the total amount of such payments to each of them.

Paragraph 3. The tax minister may lay down rules on procedures for the identification and reporting of financial accounts by the competent financial institutions, cf. paragraph 1, and payments to specified financial institutions, cf. paragraph Under the fiscal minister, the tax minister may lay down rules for the submission of egeneration declarations in the context of these procedures.

Paragraph 4. Financial institutions may include foreign income tax on payments to other financial institutions to comply with commitments contained in an agreement concluded between Denmark and the country or region.

Paragraph 5. The tax minister may lay down rules on financial institutions carrying out or acting as intermediary for a foreign source taxable payment to other financial institutions shall pass on the information to it immediately ; prior part of the payment chain, which is necessary for the retention and reporting of such payment, to be used.

Paragraph 6. The tax minister may lay down rules for the establishment of a financial account in a financial institution to inform the financial institution of the accounts of accounts and any auditors ' cpr, cvr or SE numbers and foreign authorities ; identification numbers as well as provide other information necessary for the identification of account holders and any controlling persons. The tax minister may lay down rules on the obligation of financial institutions to obtain and for account holders to notify the financial institutions of 1. Act. mentioned information for existing accounts. ` ;

4. I Section 9 (1). 1, is inserted after ' § 8 X (3), 1, ' : ' rules issued in accordance with Article 8 (3) (3) (3). ONE-THREE, "

5. I § 9 A, PART 3, after ' 8 E `, the following shall be inserted : ' rules issued in accordance with Article 8 (3) (a). One or two, ".

6. I Section 14, paragraph 14. 2, is inserted after ' § 8 X, ' : ' rules issued in accordance with Article 8 (3) (3) (8). ONE-THREE, "

§ 2

In the chocolate tax slop, cf. Law Order no. 752 of 10. June 2013, the following changes are made :

1. Section 9 (1). 4, revoked.

Paragraph 5 shall then be referred to in paragraph 5. 4.

2. Section 20 (2). 5, revoked.

Paragraph 6 becomes paragraph 6. 5.

§ 3

In the case of the carbon dioxide tax of certain energy products, cf. Law Order no. 321 of 4. April 2011, as amended, among other things, in section 5 of Act 5. 722 of 25. June 2010 and at the latest at Section 2 of Law No 903 of 4. July 2013, the following changes are made :

1. § 9 d (3) 4, revoked.

Paragraph 5 shall then be referred to in paragraph 5. 4.

§ 4

In the law of different excise duties, cf. Law Order no. 56 of 29. January 2008, as last amended by Section 1 of law no. 924 of 18. September 2012, the following changes are made :

1. section 24 (2). ONE, THREE. pkt., revoked.

§ 5

In the Act on the tax of natural gas and the construction, cf. Law Order no. 312 of 1. April 2011, as last amended by Section 4 of Law No 903 of 4. July 2013, the following changes are made :

1. § 8 (3) SEVEN, TWO. pkt., revoked.

2. § 12, paragraph 1. 7, 3. pkt., revoked.

§ 6

In the Act of Tax on coal, lignite and coke, etc., cf. Law Order no. 1292 of 17. In November 2010, as amended by Section 5 of Law No 903 of 4. July 2013, the following changes are made :

1. Section 9 (1). 8, 3. pkt., revoked.

§ 7

In the case of the energy tax of petroleum products, etc., cf. Law Order no. 313 of 1. April 2011, as last amended by Section 6 of Law No 903 of 4. July 2013, the following changes are made :

1. Section 4 (b) (b) 7, 3. pkt., revoked.

2. Section 9 (1). 10, 2. pkt., revoked.

3. ~ 10 (1)) TWO, TWO. pkt., revoked.

4. Section 31 (1). FIVE, TWO. pkt., revoked.

5. Section 32 (1). THREE, TWO. pkt., revoked.

§ 8

In the Act of collection, cf. Law Order no. 1127 of 23. September 2013, as amended by Section 1 of law no. 513 of the seventh. June 2006 and section 14 of law no. 1354 of 21. December 2012, the following change is made :

1. Section 9 (1). THREE, TWO. pkt., revoked.

§ 9

In the Act on the charge of the control of pesticides, cf. Law Order no. 57 of 30. January 2008, as amended by law, among other things. 594 of 18. June 2012 and no later than Section 2 of Law No 277 of 19. March 2013, the following change is made :

1. Section 15 (3). ONE, THREE. pkt., revoked.

§ 10

In the spirit of spirituous waste, cf. Law Order no. 1239 of 22. In October 2007, as amended, inter alia, section 2 of Law No 2. 1385 of 21. In December 2009 and at the latest at Section 18 of Law No 1354 of 21. December 2012, the following changes are made :

1. § 8 (3) 7, 3. pkt., revoked.

2. Section 15 (3). FOUR, TWO. pkt., revoked.

3. § 33 (b) (b) FIVE, TWO. pkt., revoked.

4. § 34, paragraph. THREE, TWO. pkt., revoked.

§ 11

In the Act of the tax on sulphur, cf. Law Order no. 78 of 8. February 2006, as last amended by Section 6 of Law No 1353 of 21. December 2012, the following change is made :

1. Section 9 (1). 8, revoked.

paragraphs 9 and 10 shall then be referred to in paragraph 1. 8 and 9.

§ 12

In the tobacco waste slop, cf. Law Order no. 635 of 21. In August 1998, as amended, inter alia, section 3 of the Act of Law No, 1385 of 21. In December 2009 and at the latest in paragraph 19 of Law No 1354 of 21. December 2012, the following changes are made :

1. § 10 (a) (a) 7, 3. pkt., revoked.

2. § 29, paragraph. FOUR, TWO. pkt., revoked.

3. § 34, paragraph. FIVE, TWO. pkt., revoked.

4. § 35, paragraph. THREE, TWO. pkt., revoked.

§ 13

In the customs Act, cf. Law Order no. 867 of 13. September 2005, as last amended by law no. 1558 of 21. In December 2010, the following changes are made :

1. ~ 30 (5)) ONE, THREE. pkt., revoked.

§ 14

In the Act of the tax of wiring, water, cf. Law Order no. 962 of 27. June 2013, as amended by Section 8 of Law No 924 of 18. September 2012, the following changes are made :

1. Section 9 (1). FIVE, THREE. pkt., revoked.

§ 15

In the beer and wine tax slop, cf. Law Order no. 1062 of 26. August 2013, the following changes are made :

1. § 6 (1) (a) 7, 3. pkt., revoked.

2. Section 11 (1). FOUR, TWO. pkt., revoked.

3. § 29, paragraph. FIVE, TWO. pkt., revoked.

4. ~ 30 (5)) THREE, TWO. pkt., revoked.

§ 16

The law shall enter into force on 1. January 2014.