Order On Reporting Requirements, Etc. By The Tax Act

Original Language Title: Bekendtgørelse om indberetningspligter m.v. efter skattekontrolloven

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Overview (table of contents)

Chapter 1

Common provisions


Chapter 2

Reporting for Tax Control Act § 6 C (estates)


Chapter 3

Obtaining information after Tax Act § 6 E (register interconnection)


Chapter 4

Reporting for Tax Control Act § 7 (information on A-income, labor taxable income, etc.)


Chapter 5

Reporting for Tax Control Act § 7 A (B-income, grants and benefits)


Chapter 6

Reporting for Tax Control Act § 7 B (grants, etc.)


Chapter 7

Reporting for Tax Control Act § 7 G (distribution of dividends in bankruptcy)


Chapter 8

Reporting for Tax Control Act § 7 J (period of employment, place of work and hours worked)


Chapter 9

Reporting for Tax Control Act § 7 L (lenders and recipients of alimony and child support)


Chapter 10

Reporting etc. after Tax Act § 8 ​​B (pension - insurance companies, etc.)


Chapter 11

Disclosure after Tax Act § 8 ​​E (pension plans - employers)


Chapter 12

Reporting etc. after Tax Act § 8 ​​F (pension - banks etc.)


Chapter 13

Reporting for Tax Control Act § 8 ​​H (interest income)


Chapter 14

Reporting for Tax Control Act § 8 ​​P (interest expenses)


Chapter 15

Reporting for Tax Control Act § 8 ​​T (subscriptions to professional associations)


Chapter 16

Reporting for Tax Control Act § 8 ​​X (income from savings for foreign persons)


Chapter 17

Reporting for Tax Control Act § 8 ​​Æ (gifts to charitable associations, etc.)


Chapter 18

Reporting for Tax Control Act § 8 ​​Ø (deduction for repairs to listed buildings)


Chapter 19

Reporting for Tax Control Act § 9 B (yield on shares, etc.)


Chapter 20

Reporting for Tax Law § 10 (holding of shares etc. in custody as well as the acquisition and disposal of shares etc.)


Chapter 21

Reporting for Tax Control Act § 10A (interest, dividends and market value of securities, etc.)


Chapter 22

Reporting for Tax Law § 10 B (transfer, etc. of securities, etc.)


Chapter 23

Deposit, make declarations and information as well as reporting by Tax Act § 11 B


Chapter 24

The involvement of unidentified accounts


Chapter 25

Reporting for Tax Law § 11 G (income from the rental of holiday home)


Chapter 26

Penalty payments


Chapter 27

authorization


Chapter 28

Commencement etc.


The full text
Order on reporting requirements, etc. by the Tax Act

Pursuant to § 3 C, paragraph. 2, § 6 C, paragraph. 2, § 6 E, paragraph. 1, § 7, paragraph. 5, § 7 A, paragraph. 2 and 3, § 7 B, paragraph. 5, § 7 C, paragraph. 3, § 7 D, paragraph. 2, § 7 F, paragraph. 3, § 7 G, paragraph. 3, § 7 H, paragraph. 2, § 7 J, § 7 L paragraph. 3, § 8a paragraph. 3, § 8b paragraph. 1 and 5, § 8 E, § 8 F paragraph. 1 and 3, § 8 H, paragraph. 1, 2, 4 and 5, § 8 J paragraph. 1, 2 and 4, § 8 K, paragraph. 2, § 8 N paragraph. 2, § 8 P paragraph. 3 and 4, § 8 Q paragraph. 3, § 8 R, paragraph. 1, § 8 T paragraph. 3, § 8 U paragraph. 3, § 8 V, paragraph. 3, § 8 X, paragraph. 6, § 8 Æ paragraph. 3, § 8 Ø paragraph. 3, § 9 A, paragraph. 5, § 9 B, paragraph. 6, § 10 paragraph. 6, § 10a paragraph. 6 and 7, § 10 B, paragraph. 1-4, § 10 C, § 10 E, paragraph. 2, § 11 B, paragraph. 9, § 11 G, paragraph. 4 and § 11 H, paragraph. 4, in the Tax Act, cf.. Legislative Decree no. 819 of 27 June 2011, as amended by Act no. 462 of 12 June 2009, Law no. 1560 of 21 December 2010, Law no. 1382 of 28 December 2011, law no. 118 of February 7, 2012, law no. 398 of May 9, 2012, law no. 433 of 16 May 2012, law no. 557 of 18 June 2012 and law no. 922 of 18 september 2012 law no. 926 of 18 september 2012 and law no. 649 of 12 June 2013, § 4, paragraph. 6 of Law no. 403 of 8 May 2006 on an income register, as amended by Law no. 527 of 17 June 2008, § 35 paragraph. 1 and 4, in the Tax Act, see. Legislative Decree no. 175 of 23 February 2011, as amended by Act no. 649 of 12 June 2013, § 3, paragraph. 5 and 6 of the Act no. 286 of 9 June 1977 amending the Tax Act (Control of savings banks etc. and with bond yields, etc.), provides:

Chapter 1

Common provisions

Reporting Reportable

§ first The reporting obligation etc. after Tax Act § 7, § 7 A, § 7 B, § 7 C, § 7 H, § 7 J, § 8b § 8 E, § 8 F, § 8 H, § 8 P, § 8 Q , § 8 T, § 8 D, § 8 X, § 8 Æ, § 9 B, § 10, § 10 A, § 10 B, § 10 E or § 11 G responsibility of natural or legal persons who are domiciled in country or carrying on business from a permanent establishment in this country. The in § 5 above are not reportable.

PCS. 2. The reporting obligation for fiscal § 7 H lies not natural persons who have paid an amount to cover a person's expenses for expert advice, see. Assessment Act § 7 Q paragraph. 1 pt. 2, when those not otherwise reportable under subsection. 1.

registration

§ 2. Reporting Reportable after Tax Act § 7 A, § 7 B, § 7 C, § 7 D, § 8 B, § 8 F, § 8 H, § 8 P, § 8 Q, § 8 S, § 8 T, § 8 D, § 8 Æ, Ø § 8, § 9 B, paragraph. 1, § 10, § 10 A, § 10 B as specified in § 53 of this Order, § 10 or § E 11 G must be within 8 days of the reporting onset notify this to the tax authorities.

PCS. 2. The notification can be made either on a special form which is available from SKAT, or electronically by SKAT further instructions.

PCS. 3. Doubts about whether a company is subject to a reporting obligation does not exempt from notification. The notification must in these cases be accompanied by a statement of the declarant company, after which SKAT take a decision on registration.

PCS. 4. In the notification the reportable disclose:

1) Name, address and home municipality.

2) The persons obliged to report number in the Central Business Register (CVR no.). Have the reportable not a CVR no., Disclosed registration in SKAT's Business System (SE-no.).

3) Date of entry of the reporting.

4) The nature of the reporting obligation.

PCS. 5. Is the reporting person neither registered with the CVR number. or SE no., made an entry in one of these registers.

PCS. 6. After registration, SKAT will send a registration certificate containing the recorded information to the reporting person.

PCS. 7. occurs in which after registration change in the information provided, including termination of reporting, or found errors in the recorded information, the reportable provide SKAT in writing within 8 days after the change has occurred, or error found. SKAT then sends a new registration certificate - at the end of the reporting should be reported that the termination is registered.

PCS. 8. Intermediaries of securities trades and administrators, which by agreement with the transferor or transferee of the securities or participant in securities fund to report after Tax Act § 11 H, at the latest 8 days after the conclusion of the first agreement on notifying make notification to the tax authorities. The rules in paragraphs. 2 and 4-7 shall apply mutatis mutandis, with agreements on reporting the application of these rules equated with reporting obligations.

reporting


§ 3. Reporting by Tax Act § 7 F, § 7 G, § 7 H, § 8 B, § 8 F, § 8 H, § 8 P, § 8 Q, § 8 T, § 8 D, § 8 X, § 8 Æ, Ø § 8, § 9 B, § 10, § 10 A, § 10 B, § 10 or § E 11 G is made to SKAT.

PCS. 2. discontinues the reporting person to exercise the activity which establishes the reporting obligation should not yet reported information submitted within 10 days.

PCS. 3. Data are submitted electronically by SKAT further instructions.

PCS. 4. The reporters may instead in the first paragraph. 3 shall form choose to alert on special forms available from SKAT.

PCS. 5. The reporting is made in Danish kroner. The conversion into Danish kroner is made by the market price at the vesting date.

Identification of the taxpayer etc.

§ 4. The on which notification must be made in accordance with § 7 G, § 7 H, § 8 B, § 8 F, § 8 H, § 8 P, § 8 Q, § 8 T, § 8 D, § 8 V, § 8 Æ, § 8 Island, § 9 B, § 10, § 10 A, § 10 B or § 10 E shall be used for reporting to inform the reporters name, address - by foreign address also homeland - and civil registration (CPR -nr.). Where the applicant is personal registration number. But CVR no., Disclosed CVR number. Has that neither CPR or CVR number., Disclosed SE no. If the applicant does not SE no., Disclosed instead of birth. Duty to disclose his identity under the Tax Act § 9 B except the one who receives dividends from a share etc., as mentioned in the Tax Act § 9 B, paragraph. 2, and as a result of company rules is exempt from being registered in the distributing company or association, etc., see. Tax Act § 9 B, paragraph. 5. Instead, the identity of the payment is made to, provided in accordance. Paragraphs. 3, 1st clause. The on which reporting should be made after Tax Act § 8 ​​X, shall also provide the reporters the additional information referred to in this provision.

PCS. 2. For corporations, foundations, estates and the like that has no civil registration no., CVR no., SE-no., Or possibly TIN. for persons whose data are to be made after reporting fiscal Act § 8 ​​X, given the identifying data of the chairman or any other person entitled to act on behalf of it, which the report must be made.

PCS. 3. If it can not be resolved by the establishment of a legal relationship, which the report must be made, whom the report must be made, delivered in paragraph. 1 and 2 about it, as the reporters have established legal relationship with. When it is clear who the report to be made, delivered identification information about this.

PCS. 4. The on which notification must be made to inform the reporters about changes in the votes identification information within one month after the change has occurred.

PCS. 5. Upon issuance of identification data must be presented necessary documents.

PCS. 6. TAX upon a written request inform the reporters the identifying information necessary to fulfill the reporting obligation on the following fee, see. Tax Act § 8 ​​K, paragraph. 2:

1) For identification, without the use of IT, the individual circuit that sought information about paid a basic fee of 440 kr., Which also covers requests for up to 10 individuals, and 35 kr. For each individual beyond.

2) For identification, the use of IT, the individual circuit that sought information about paid a basic fee of 3,450 kr., Which also covers requests for up to 500 individuals, and 6.25 kr. For every additional 50 individuals beyond.

The Royal Family and the diplomatic corps, etc.

§ 5. There should not be reported on:

1) The king and his spouse.

2) Members of the royal house which has children of Danish kings, or for whom, according to the Basic Law § 11 fixed annuities and their spouses.

3) estates of those under the no. 1 and 2 persons.

PCS. 2. There should not be reported on:

1) foreign states present diplomatic representation.

2) Diplomatic notified persons who are in possession of the Ministry of Foreign Affairs issued diplomatic card (red card).

3) Administrative and technical staff and service staff of diplomatic missions present when those are not Danish nationals.

PCS. 3. For documents relating to the paragraph. 2, no. 3, the persons listed status serves the Ministry of Foreign Affairs issued green identity card.


PCS. 4. The rules in paragraphs. 2 and 3 apply mutatis mutandis to the diplomatic staff and the administrative and technical staff family members belonging to the personnel referred to household and not Danish nationals.

PCS. 5. The rules in paragraphs. 2 and 4 shall not apply when reporting after Tax Act § 8 ​​X. Subsection. 2 and 4 shall also not apply to reporting under Tax Law § 9 B or § 10 A, with regard to return on investment certificates and shares in Danish companies etc.

Joint ownership

§ 6. Owned an asset in respect of which must be reported by Tax Act § 8 ​​H, § 8 Q, § 8 X, § 9 B, § 10, § 10a or § 10 B, or an interest in a securities fund which there should be reported in accordance with § 10 E in co-ownership between two, shall be reported on each of these stating samejeforholdet. Consists joint ownership between more than two, shall be reported one or more of the co-owners stating that the co-ownership includes more than two. Reporting as specified in the 1st and 2nd clauses., To be made regardless of whether the co-ownership is organized as a partnership or the like.

PCS. 2. Similarly borrowings, which the report must be made after Tax Act § 8 ​​P or § 8 Q.

Pensions

§ 7. The reporting obligation for Tax Control Act § 8 ​​H, § 8 Q, § 9 B, § 10, § 10 A, § 10 B or § 10 E includes, with the paragraph. 2 and § 32 the following exceptions, following the Pension Taxation Act included plans:

1) Rate Savings for pension purposes, see. Pension Tax Act § 11 A.

2) Savings for pension purposes, see. Pension Tax Act §§ 12-14 A.

3) Index System, see. Pension Tax Act § 15

4) pension accounts, see. Pension Tax Act § 51 if the account is opened before 2 June 1998.

5) Savings and insurance schemes whose sole family provision intended (children's savings accounts), see. § 51 of the Pension Taxation Act.

PCS. 2 pcs. 1 shall not apply in relation to the reporting obligations under the Tax Act § 9 B or § 10 A, with regard to return on investment certificates and shares in Danish companies etc.

PCS. 3 pieces. 1, Nos. 1-4 shall also apply when reporting after Tax Act § 8 ​​X.

Chapter 2

Reporting by Tax Act § 6 C (estates)

§ 8. After Tax Act § 6 C, paragraph. 2, the bankruptcy court regularly report to tax authorities about the following aspects of each estate being handled by probate:

1) The identity of the reporting person probate.

2) The deceased person's identity as specified in § 4, paragraph. 1.

3) The date of the death.

4) Change Case number (SKS. NO.).

5) About switch deceased happening in this country.

6) If there is more than a stay of the deceased.

7) If the deceased was married at the time of death. Where applicable, disclosure spouse's identity as specified in § 4, paragraph. 1.

8) Where the estate transaction of disclosure:

a) If property has been passed without change treatment referred. Administration of Deceased Persons Act Chapter 12

b) The property has been passed to a surviving spouse, cf.. Administration of Deceased Persons Act Chapter 13

c) If the estate is handed over to the undivided possession, see. Administration of Deceased Persons Act Chapter 14

d) Whether the estate is handed over to private switching, see. Administration of Deceased Persons Act Chapter 15, including the estate is surrendered to a simple switch for estate administration Act § 33 or § 34.

e) The estate is being administered by executors, see. Administration of Deceased Persons Act Chapter 16, including the estate is considered insolvent at the time of delivery.

f) If the license is granted to the qualifying date postponed see. estate administration Act § 66 paragraph. 2.

g) About authorized to statements relating to certain defined parts of the estate made after closing of the estate, see. estate administration Act § 31 paragraph. 2, or § 66 paragraph. 3.

9) The identity of the person who represents the estate, if this has been surrendered for change, for undergoing receivership.

10) The identity of the heirs of the estate if it has been released for switching, see. Estate administration Act § 25 paragraph. 1 pt. L.

11) Statement of assets and liabilities. date of death (formal status) when such must be submitted to the bankruptcy court.

12) If a surviving spouse's or such. due to hereditary renunciation becomes sole heir, when excluding heirs will.

13) About a completed stay resume.

PCS. 2. In case of subsequent changes in the information reported in accordance with paragraph. 1, including changes to the estate transaction of the change should be communicated to SKAT.

Chapter 3


Obtaining information after Tax Act § 6 E (register interconnection)

§ 9. To the extent it is considered to be essential for inventory or recovery of taxes, duties or charges, the Director of Tax Administration decide that in paragraph. 2 said authorities must provide specified information in electronic form to the tax for the use of register consolidation. Information as mentioned in the statutory § 7 and 8 on the individual's purely private matters may not be required.

PCS. 2. The authorization shall include the following authorities:

1) Working Environment Authority.

2) Business Authority.

3) Department of the Ministry of Food, Agriculture and Fisheries.

4) Natural Business Authority.

5) Food Administration.

6) Agency for Retention and Recruitment.

7) Payments Denmark.

Chapter 4

Reporting by Tax Act § 7 (information on A-income, labor taxable income, etc.)

§ 10. Reporting of A income and social security taxable income as well as other information about the income and the amount contained herein, see. Tax Act § 7, paragraph. 2, carried out by reporting on the month in which the income subject to income tax under the rules of withholding the Order §§ 20-22.

PCS. 2. The notification of the tax period for A-tax and social contribution referred. Tax Act § 7, paragraph. 2, no. 4, occurs when reporting the information necessary to allocate income for the tax year in which the income subject to income tax and imposed labor under the rules of withholding the Order §§ 20-22.

PCS. 3. Reporting by Tax Act § 7, paragraph. 2, no. 2, made by reporting each of the following amounts included in the reported payment or credit:

1) allowance.

2) Savings for weekday holiday.

3) Vacation Holiday Savings.

PCS. 4. Splitting between the paragraph. 3 pt. 2 and 3, that amount may be omitted if such a division is not possible.

PCS. 5. When reporting on A income, which can not be made deductions from salary, the reports will include information to that effect.

Chapter 5

Reporting by Tax Act § 7 A (B-income, grants and benefits)

§ 11. After Tax Act § 7 A, paragraph. 1 and 2, the alert shall be the following amounts, etc., to the extent the amount, etc., is not a income:

1) The remuneration referred to in the Tax Act § 7 A, paragraph. 2, no. 1, if for VAT is not payable VAT amount, except:

a) Remuneration for passengers.

b) The remuneration for the rental or lease of real estate.

c) The remuneration provided by an association, for work performed for the association as part of its tax-exempt business when the total annual remuneration of the Association shall be paid to the question, does not exceed 1,500 kr.

d) Remuneration for sperm donation.

2) Fee Administration of Justice Act for appointed lawyers.

3) The remuneration referred to in the Tax Act § 7 A, paragraph. 2, no. 2.

4) Gifts and scholarship amounts referred to in equation § 7 O paragraph. 1 pt. 1

5) Gifts, allowances and bonuses, as mentioned in the Assessment Act § 7 U.

6) The portion of gifts or allowances as mentioned above under no. 5 that an employer paid into a pension scheme for the holder, see. Pension Tax Act § 19

7) Remuneration for the relief of pension commitments as stated in equation § 7 O paragraph. 1 pt. 3

8) compensation for earned income.

9) services as mentioned in the Assessment Act § 7 K. The reporting obligation does not include benefits in the form of grants, as reported under Tax Law § 7 B.

10) The value of the exercise of a purchase option or subscription for shares when the right to be taxed as mentioned in the Assessment Act, § 28, and the value of the sale of such rights, when the cession made by the person who received options or subscription rights from the company has made law. The value is calculated at the exercise time of transfer. Are options or subscription rights granted by a company abroad, which is affiliated with the company in this country where the person exploiting or waives the right was employed mm at the time when the right was granted incumbent reporting obligation the company for the was employed mm at the time of payment.


11) Remuneration in the form of options or subscription rights to shares granted as part of an employment relationship as part of an agreement on personal work in general or as an elected member of, or assistant to a company's board of directors, without remuneration are taxable as mentioned in the Assessment Act § 28. This also applies when the payment is made by a company that is affiliated with the company, where the transferee is employed mm, see. Capital Gains Act § 4, paragraph. 2. Is the payment made by a company abroad, which is affiliated with the company in this country, where the transferee is employed mm lies with the reporting obligation the company where the transferee is employed mm

12) The value of remuneration in the form of shares granted as part of an employment relationship as part of an agreement on personal work in general or as an elected member of, or assistant to a company's board of directors. This also applies when the payment is made by a company that is affiliated with the company, where the transferee is employed mm, see. Capital Gains Act § 4, paragraph. 2. The value is calculated at the time of acquisition. Is remuneration paid by a company abroad, which is affiliated with the company in this country, where the transferee is employed mm lies with the reporting obligation the company where the transferee is employed mm

13) Awards and prizes awarded by companies in connection with games and competitions as part of entertainment in electronic media where prizes and winnings are not taxable under the Act on charges of games and the prize or prize value exceeds 300 kr.

PCS. 2. The reporting obligation under paragraph. 1, no. 3-5, 7 and 8, comprises in addition to monetary benefits also in kind. These are valued in reporting the market value.

Grants from the public

§ 12. After Tax Act § 7 A, paragraph. 2, no. 8, see. § 7 paragraph. 3, all ministries, including those under the individual ministry falling state administration authorities, monthly reporting to the income register on grants awarded, will not be reported to the income register by different legal basis, whether the recipient is taxed on the grant.

PCS. 2. Reporting in accordance with paragraph. 1 may be omitted for grants that are mediated by an association, foundation or institution, or granted to an association.

Benefits

§ 13. After Tax Act § 7 A, paragraph. 3, any person as part of an employment or contractual relationship or in the framework of choice for a position of trust in a calendar month has provided tax benefits under the Assessment Act § 16 without paid full consideration therefore, to report thereon to the income register referred. however paragraph. 4. Reporting of the following goods must be made separately and stating the nature:

1) Free board and lodging, as valued in accordance with the normal values ​​for room and board, set by the National Tax Board.

2) Free board and lodging in general.

3) Employer-paid health treatments, etc. and the employer paid premiums for insurance covering the operations referred to. However paragraph. 4, no. 9.

4) Benefits referred to in paragraph. 2, no. 1, 2 and 4-7.

PCS. 2. The notification shall be made by specifying the value of the goods taxable amount, see. However paragraph. 3. The value, if the tax relates to several periods, calculated as the amount by apportioning attributable to the period of the report relates. The taxable value is basically fixed to the value that it was likely to cost the taxpayer acquiring the goods in the open market. Discounts on purchases of goods and services, as the employer, etc. offered for sale as part of its business, however, only be taxed to the extent that the discount exceeds the margins of the employer etc. For eg the following types of benefits are special rules for valuation and draw attention to the fact that under no. 1, 7 and 8 mentioned benefits is A income:

1) Company car available for private use. Company car reported by the portion of the annual value resulting from the provisions of the Assessment Act § 16 paragraph. 4, which according to a proportional distribution attributable to the period of the report relates.

2) Normal residence available for private use if the rental dwelling user pay is below the value resulting from the Assessment Act § 16 paragraph. 3, see. Paragraph. 7-9. Reports shall be made of the differences attributable to the period of the report relates.

3) Heating, electricity, water and other expenses of a second home, which there must be reported under no. 2, where the cost of a type normally held by a user (tenant). Godet reported with the employer's actual expense.


4) Summer residence available for private use reported by the portion of the value resulting from the provisions of the Assessment Act § 16 paragraph. 3, see. Paragraph. 5, which can be attributed to the period to be reported.

5) yacht available for private use. Yacht reported at the value resulting from the provisions of the Assessment Act § 16 paragraph. 3, see. Paragraph. 6 attributable to the period of the report relates.

6) Media license, etc., are reported to the employer's actual expense.

7) Free phone, including free data communication connection, see. Assessment Act § 16 paragraph. 3, no. 3, reported at the value for the Assessment Act § 16 paragraph. 12, according to a proportional distribution attributable to the period of the report relates.

8) Free board and lodging covered by the normal values ​​Tax Board has determined are reported with the normal value attributable to the period of the report relates.

9) Private use of computer with accessories, see. Assessment Act § 16 paragraph. 13, 2.-4., Para., Reported at the value for the Assessment Act § 16 paragraph. 13, which according to a proportional distribution attributable to the period of the report relates.

PCS. 3. pass for public transport are reported without specifying the value.

PCS. 4. Excluded from the reporting requirement is:

1) goods covered by the Assessment Act § 16 paragraph. 3, 3rd and 4th section. Whether the total annual allocation of such goods exceeds the base amount for Assessment Act § 16 paragraph. 3, 3rd clause. Reporting shall be carried out if the employee is assigned a single asset whose value exceeds the basic amounts.

2) goods covered by the Assessment Act § 16 paragraph. 3, 6 section. Whether the total annual allocation of such goods exceeds the base amount under this provision.

3) Bonus Points earned in connection with air travel and hotel accommodation etc.

4) Company Kindergarten and company crèche available.

5) Private use of goods made available for the sake of work without the goods covered by paragraph. 2, no. 1-9, or the Assessment Act § 16 paragraph. 3, 6 section.

6) Occasional private use of work tools, etc. without the goods covered by paragraph. 2, no. 1-9.

7) Private use of employer-paid parking in the workplace.

8) Newspaper delivered at the employee's residence, which is assigned to the employee without pay cuts, which are not covered by the exemptions for reporting after 1 or 2

9) Employer-paid premiums for insurance covering health treatments etc., and by agreement between the employer and an employee are included as a non separated part of a life insurance scheme covered by the Pension Tax Act § 19

§ 14. Are there reporting for fiscal § 7, paragraph. 1 pt. 1, point 1., The information specified in § 13 paragraph. 1-3, for the same person reported while reporting under § 7 paragraph. 1 pt. 1, point 1., The salaries for the period which the information relates.

PCS. 2. Where for a given period are not reported salaries for fiscal § 7, paragraph. 1 pt. 1, point 1., The information specified in § 13 paragraph. 1-3, for the period, reported at the time the information about salaries for fiscal § 7, paragraph 1, no. 1, point 1., For the period should be reported.

Chapter 6

Reporting by Tax Act § 7 B (grants, etc.)

§ 15. The reporting obligation for fiscal § 7 B does not include:

1) Grants to individuals that are not subject to tax on the distribution after the Withholding Tax Act § 1 or § 2

2) Grants to individuals whose dishing after Assessment Act § 7, no. 22, should not be included in the recipient's taxable income.

3) Distributions to legal persons if the provision should not be included in the recipient's taxable income.

Chapter 7

Reporting by Tax Act § 7 G (distribution of dividends in bankruptcy)

§ 16. Curators need not submit reports under Tax Law § 7 G for distribution to a state authority, a region or a municipality.

Chapter 8

Reporting by Tax Act § 7 J (period of employment, place of work and hours worked)

§ 17. Anyone who, as part of its activities in a calendar month, the remuneration paid for personal work in conditions of service must be Tax Act § 7 J report information to the income register the following:

1) The period for which it has been employed. The reporting is done by specifying the date of employment in hiring and severance date on retirement.


2) The company and production unit that is affiliated. The reporting is done by specifying the persons obliged to report CVR / SE number and the number of any production unit, the person concerned primarily extent has been attached in the period to be reported if the company etc. have several production. If he carries out his work at a place other than the undertaking or production or have access to travel on public or private transport paid by the employer, this is indicated by cross-selection.

3) hours of paid work, as defined in the Tax Act § 7 J, 2nd sentence.

PCS. 2. Are there reporting for fiscal § 7, paragraph. 1 pt. 1, point 1., The information referred to in paragraph. 1 on the reported while reporting under § 7 paragraph. 1 pt. 1, point 1., The salaries for the period which the information relates.

PCS. 3. Where for a given period are not reported salaries after Tax Act § 7, paragraph. 1 pt. 1, point 1., The information referred to in paragraph. 1 for the period, reported at the time the information about salaries for fiscal § 7, paragraph 1, no. 1, point 1., For the period should be reported.

Chapter 9

Reporting by Tax Act § 7 L (lenders and recipients of alimony and child support)

§ 18. Reporting by Tax Act § 7 L include the following information:

1) Personal registration number. or CVR number. the lender referred. However paragraph. 2.

2) Personal registration number. the recipient of alimony or child support, see. However paragraph. 2.

3) The size of the income year deductible interest or income year alimony or child support to the individual lender or receiver.

4) Whether there is interest, alimony or child support.

PCS. 2 pcs. 1 pt. 1 shall not apply if the lender does not have a CPR number or a CVR no. Or if the reporter is not known to the lender's personal registration number., And the lender does not have a CVR number. PCS. 1 no. 2, shall not apply if the recipient does not have a personal registration number., Or the reporter is not known to the recipient's personal registration number. Instead, the alert when the following information concerning the lender or receiver:

1) Name.

2) Date of birth, if the recipient is a person, and the reporter knows the date of birth.

3) Address, including stating the country.

PCS. 3. When reporting on alimony and child must report contain information on, for how many months has contributed to that recipient of contributions in the relevant tax year.

PCS. 4. When reporting on child support must report additionally contain information on the case of a contribution equal to the normal contribution, a contribution corresponding to the normal payment plus a percentage or contributions based on a private agreement.

PCS. 5. The reporting obligation is considered met if an alimony or child support is covered by the transmission of a municipality after Tax Act § 7 F

Chapter 10

Reporting etc. after Tax Act § 8 ​​B (pension - insurance companies, etc.)

Title I schemes

§ 19. Insurance companies must after Tax Act § 8b make annual reports provided. However paragraph. 2, the pension covered by the Pension Tax Act Title I see. However paragraph. 2, no. 6, the second part. The same applies to pension funds, etc., as listed in the Pension Taxation Act § 2, no. 4, or approved by the Pension Taxation Act § 6 (hereinafter referred to as pension funds). The same applies also ATP as regards supplementary occupational pensions as described in §§ 33 b - 33 e of the Danish social pension.

PCS. 2. The notification shall for each plan include the following data for the preceding calendar year:

1) Pension Institute's number as provided. § 2.

2) The owner, respectively pension fund member's identity, see. § 4.

3) insurance policy point and number respectively the member number of the fund, if the number is different from the member's personal registration number. For foreign schemes approved by SKAT disclosed further arrangement number.

4) scheme by decree on the taxation of pensions.

5) If the scheme is part of an employment relationship between an employer and an employee, see. Pension Tax Act § 19


6) The size of the total overdue premiums and contributions; for schemes which are part of the employment, the amount of total premiums and contributions that can be disregarded by income for Pension Tax Act § 19

7) Are there at one point made a disposition referred to in the Pension Tax Act § 30 paragraph. 3, no. 2, separately disclosed the identity, see. § 4 of the spouse who is paid for, with an indication that this disposition is made. In these cases, given also separate information as mentioned in no. 2-6.

8) Has a disposition referred to in the Pension Tax Act § 30 paragraph. 3, no. 3, disclosed separately for the year in which the disposition is made, the identity, see. § 4 of the spouse who is paid for, with an indication that this disposition is made. In these cases, given also separate information as mentioned in no. 2-6.

9) Repayment or transfer by Pension Tax Act § 21 A, paragraph. 1 and 2 and § 22 A, paragraph. 1, and refund according to § 22 paragraph. 1. Transfer scheme for Pension Tax Act § 41 after the payment, but before the refund or transfer, notification shall be made by the pension institution of refund or transfer.

10) Premiums and contributions transferred from another pension scheme covered by the Pension Taxation Act, Chapter 1, see. Pension Tax Act § 21 A, paragraph. 1 and 2 and § 22a paragraph. 1.

PCS. 3. Reporting by paragraph. 2, no. 9 and 10, must be made within one month after the refund or transfer has taken place when the refund or transfer takes place after the end of the income year in which the refunded or transferred amount is paid into the pension scheme.

PCS. 4. Does the pension scheme of the following pension plans, reporting is carried out on each form:

1) Pension plan providing a regular income, excluding discontinued retirement pension.

2) Discontinuing age pension.

3) Rate Insurance for pension purposes.

4) Endowment insurance for pension purposes, including disability cover.

5) Index System.

PCS. 5. Regarding pension schemes providing a regular income, excluding discontinued retirement pension that is not part of a scheme between an employer and an employee, referred to. However, below no. 3, 2nd sentence. And no. 4, the alert also include information on the following matters concerning the preceding calendar year:

1) Capital or agreement for a deposit period is less than 10 years, or agreement on annual premiums and contributions are not equal over a 10-year period referred to. However, the indexation of Pensions Act § 18 paragraph. 6

2) Creation of surcharge or increase payments beyond indexation when the agreed payment period for the increase or the increase is less than 10 years.

3) Reduction or cessation of payments before the agreed payment period, when contributions to the scheme are made in less than 10 years. Including the reduction or termination in a system that has changed from being a mechanism in an employment relationship to be a system outside of an employment relationship or vice versa, as well as reduction or termination of a scheme before February 18, 1992 has chosen attributed to taxation under the Pension taxation Act § 50.

4) Continuation of employment of a regime which has so far been a pension scheme outside the employment relationship.

5) Continuation outside the employment relationship of a regime which has so far been a scheme in an employment relationship.

6) Continuation of a previous installment insurance, installment savings for pension purposes or discontinuing age pension, established by 21 April 2009, cf. § 3, paragraph. 9 of the Law no. 412 of 29 May 2009.

7) Continuation of a previous installment insurance, installment savings for pension purposes or discontinuing age pension created in the period 22 April 2009 - 31 December 2009 in accordance. § 3, paragraph. 9 of the Law no. 412 of 29 May 2009.

PCS. 6. About dormant arrangements, the following information must be reported on the individual scheme until the year in which the owner respectively pension fund member turns 66 years:

1) Pension Institute's number as provided. § 2.

2) The owner, respectively pension fund member's identity, see. § 4.

3) scheme point and number respectively the member number of the fund, if the number is different from civil registration number.

4) scheme.

Contribution to additional lump sum benefits


§ 20. Pension funds mentioned in Pension Tax Act § 29 A must for Tax Control Act § 8b make annual reports on contributions, incurred to finance the additional lump sum benefits mentioned in the provision.

PCS. 2. The notification shall include the in § 19 paragraph. 2, Nos. 1-4, that information, and information on the size of the total contribution to the single payment for each member.

transfers

§ 21. In case of transfer by Pension Tax Act §§ 41-43, except as specified in § 41 paragraph. 4-6 cases referred by a pension scheme with periodic payments or of an annuity insurance for pension purposes, the ceding insurer or the ceding pension fund after Tax Act § 8 ​​B provide the receiving pension provider notified that the transfer is made by the Pension Taxation Act §§ 41- 43rd

PCS. 2. The receiving institution must, in the case of a pension scheme with periodic payments, apart from a discontinued retirement pension that is not part of an arrangement between an employer and an employee, referred to. However, § 19 paragraph. 5, no. 3, 2nd sentence., Make the reporting referred to in § 19 paragraph. 5, no. 2 and 3, if there are increase, decrease or cessation of payments in connection with the transfer.

Section II schemes

§ 22. Insurance companies must after Tax Act § 8b report annually on ownership of savings and insurance schemes whose sole family provision intended (children's savings accounts), see. § 51 of the Pension Taxation Act.

PCS. 2. The notification shall for each plan include the following data for the preceding calendar year:

1) Pension Institute's number as provided. § 2.

2) The owner's identity, see. § 4.

3) the policy letter and number.

PCS. 3. Reporting on the arrangements to be made up to and including the year in which the vesting period expires.

§ 23. Insurance companies must after Tax Act § 8 ​​B submit notification of payment of premiums and deposits for private insurance, unemployment insurance covered by the Pension Tax Act § 49 of the previous calendar year.

PCS. 2. The notification shall include the following information:
insurance company registration, see. § 2.

1) The identity of the report relates, in accordance with § 4.

2) Insurance scheme art.

3) The size of the calendar year's total paid-in premiums and deposits.

Part IIA schemes

§ 24. Insurance companies, pension funds, etc. must be Tax Act § 8b make annual reports on life insurance and pension schemes, etc., as mentioned in the Pension Taxation Act § 53A paragraph. 1, except in the Pension Taxation Act § 53A paragraph. 4, said insurance.

PCS. 2. The notification shall for each plan include the following data for the preceding calendar year:

1) Pension Institute's number as provided. § 2.

2) The owner, respectively pension fund member's identity, see. § 4. After the owner respectively member's death, the identity of the person after the policy etc. inserted as eligible for the payment of the insurance. If such a right does not exist, reported deceased's identity.

3) the policy respectively account point and number. For foreign schemes approved by SKAT disclosed arrangement number.

4) scheme capital value of the calendar year.

5) scheme returns.

PCS. 3. Notification shall be made to the funeral insurance and the like, based on the one-year deposits to be used for the same year payments. It is a condition that the scheme does not have any capital appreciation, and to return to always be negative.

Group life and health insurance

§ 25. Pension funds mentioned in § 19 paragraph. 1, point 2. Shall, after the Tax Act § 8b report annually on the part of the paid membership fees used for additional lump sum, and group life insurances of the pension fund is designed for members. The same applies to insurance companies, as regards age insurance, retirement savings and group life insurance as listed in the Pension Taxation Act § 56 paragraph. 5.

PCS. 2. The paragraphs. 1 referred to pension funds and insurance companies must also report annually on taxable employer-paid premiums for insurance covering health treatments etc., and by agreement between the employer and an employee are included as a non separated part of a life insurance scheme covered by the Pension Tax Act § 19 | ||

PCS. 3. The notification shall include the following information concerning the previous calendar year:

1) Pension Institute's number as provided. § 2.

2) The owner, respectively pension fund member's identity, see. § 4.

3) The size of the total overdue premiums and contributions for each insured.

Payouts etc.

§ 26. Insurance companies etc need for Tax Control Act § 8b report annually on payments and capital gains to income taxable for the recipient by the Pension Taxation Act § 24 or § 53. There must also be reported for reimbursement of insurance premiums for policies covered by the Pension Tax Act § 2, § 5 or §§ 7-11 in cases where repayment is due premium exemption.

PCS. 2. The notification shall for each plan include the following data for the preceding calendar year:

1) Pension Institute's number as provided. § 2.

2) recipient's identity, see. § 4.

3) the policy respectively account point and number.

4) The nature of services (bonuses, surrender value, prepaid premium capital appreciation or similar).

5) The amount of total payments.

6) The size of the total capital gains attributed.

7) the insurance capital value of the calendar year.

PCS. 3. Consists a payout for Pension Tax Act § 20 paragraph. 4 and § 32 paragraph. 1, an amount of tax or toll, and another amount that is tax-free, the alert in addition to the information referred to in subsection. 2 include information on the tax or taxable portion and the tax-free portion.

PCS. 4. The estimated taxable amount used as the basis of the tax withheld under the discontinued retirement pension or ratepensionens payment schedule as well as the life expectancy of pension schemes providing a regular income, excluding discontinued pensions.

Commitment Schemes

§ 27. Insurance companies and pension funds must be Tax Act § 8 ​​B for use after taxation of benefit plans for Pension Tax Act § 19 C at the request of SKAT calculate the capitalized value of the increase in pension commitments referred. Pension Tax Act § 19 C, paragraph. 1, 3rd section. And paragraphs. 3.

Chapter 11

Disclosure after Tax Act § 8 ​​E (pension plans - employers)

§ 28. Employers are required by Tax Act § 8 ​​E being for use in the taxation of retirement by the Pension Taxation Act § 19 B at the request of SKAT notify pension contributions for employees or former employees, see. Pension Tax Act § 19 B, paragraph. 1, 2 and 4.

Chapter 12

Reporting etc. after Tax Act § 8 ​​F (pension - banks etc.)

Title I schemes

§ 29. Banks must for Tax Control Act § 8 ​​F report annually on pension plans covered by the Pension Taxation Act Title I see. However paragraph. 2, no. 6, the second part.

PCS. 2. The notification shall for each plan include the following data for the preceding calendar year:

1) The bank's number as provided. § 2.

2) The account holder's identity, see. § 4.

3) The account number. For foreign schemes approved by SKAT disclosed further arrangement number.

4) The account name for the Order on the taxation of pensions.

5) If the scheme is part of an employment relationship between an employer and an employee, see. Pension Tax Act § 19

6) The size of the total contributions to the plan, the index systems, however, the total amount of overdue payments; for schemes which are part of the employment, the amount of total premiums and contributions that can be disregarded by income for Pension Tax Act § 19

7) Measures of the kind mentioned in the Pension Tax Act §§ 30-31, insofar pension institution is familiar with the transaction.

8) distributions as mentioned in the Pension Tax Act § 30 paragraph. 2-4.

9) Are there at one point made a disposition referred to in the Pension Tax Act § 30 paragraph. 3, no. 2, separately disclosed the identity, see. § 4 of the spouse who is paid for, with an indication that this disposition is made. In these cases, given also separate information as mentioned in no. 2-6.


10) Has a disposition referred to in the Pension Tax Act § 30 paragraph. 3, no. 3, disclosed separately for the year in which the disposition is made, the identity, see. § 4 of the spouse who is paid for, with an indication that this disposition is made. In these cases, given also separate information as mentioned in no. 2-6.

11) Payments or transfers for Pension Tax Act § 21 A, paragraph. 1 and 2 and § 22 A, paragraph. 1, and back payments according to § 22 paragraph. 1. Transfer scheme for Pension Tax Act § 41 after the payment, but before the refund or transfer, notification shall be made by the pension institution of refund or transfer.

12) Deposits transferred from another pension scheme covered by the Pension Taxation Act, Chapter 1, see. Pension Tax Act § 21 A, paragraph. 1 and 2.

13) Payments from the schemes mentioned in the Pension Taxation Act § 11a and § 15 B, the index contracts and payments covered by the Pension Tax Act §§ 25-28 and § 29

PCS. 3. Reporting by paragraph. 2, Nos. 11 and 12, must be made within 1 month after the payment or transfer has taken place when the refund or transfer takes place after the end of the income year in which the refunded or transferred amount is paid into the pension scheme.

PCS. 4. Where a payout for Pension Tax Act § 20 paragraph. 4 and § 32 paragraph. 1, a sum that is tax is paid and another amount that is tax-free, the alert in addition to the information referred to in subsection. 2, information on the taxpayers part and the tax-free part.

PCS. 5. The estimated taxable amount used as the basis of the tax withheld during ratepensionens payment schedule as well as the life expectancy of pension schemes providing a regular income.

PCS. 6. About dormant plans the following information must be reported on the individual system:

1) The bank's number as provided. § 2.

2) The account holder's identity, see. § 4.

3) The account number.

4) The account's name.

transfers

§ 30. In case of transfer by Pension Tax Act §§ 41-43, except as specified in § 41 paragraph. 4-6 cases referred by an installment savings for pension purposes, the paying bank after Tax Act § 8 ​​F provide the receiving pension provider notified that the transfer is made by the Pension Taxation Act, §§ 41-43.

Index Contracts

§ 31. Banks must for Tax Control Act § 8 ​​F report annually on index contracts, where payments on the contract is not made before expiry of the Act on index-linked endowment insurance and pension savings set respittid.

PCS. 2. The notification shall include the following information concerning the previous calendar year:

1) The bank's number as provided. § 2.

2) The account holder's identity, see. § 4.

3) The account number.

4) the contract or contract the year of foundation.

5) The number of unfulfilled contracts and the amount of annual due payments that purpose if non-payment has led to the contract (s) was unfulfilled.

Chapter 13

Reporting by Tax Act § 8 ​​H (interest income)

Children's savings and pension accounts

§ 32. The reporting obligation for Tax Control Act § 8 ​​H is for the following schemes limited to in paragraph. 2 shall:

1) pension accounts, see. § 51 of the Pension Taxation Act, if the account is opened before 2 June 1998.

2) Child savings accounts, see. § 51 of the Pension Taxation Act, unless the scheme is subject to the reporting obligation under § 22

PCS. 2. The notification shall for each of these arrangements include only the following information concerning the previous calendar year:

1) The persons obliged to report registration, see. § 2.

2) The account holder's identity, see. § 4.

3) The account number.

PCS. 3. Reporting on children's savings accounts referred to in paragraph. 1, no. 2, to be made up to and including the year in which the vesting period expires.

Exceptions from reporting

§ 33. Banks may decide not to report for Tax Control Act § 8 ​​H on deposits for the bank's common practice is transferred to a collective account in which there shall be an ongoing payments, if indlånskontoens balance on the date of the transfer does not exceed 300 kr.


PCS. 2. The obligation to report on such deposits reinstated if the interest generated resumed. The accumulated rate for the interim period are reported together with the interest rate for the calendar year in which the non-accrual resumed.

PCS. 3. The reporting may be omitted on:

1) Accounts owned by the Corporate Income Tax Act § 3, the tax-exempt institutions, etc. or state unemployment funds.

2) Accounts held by banks, pension funds, mortgage banks or insurance companies.

Return on compensation sums etc.

§ 34. The reporting obligation for Tax Control Act § 8 ​​H includes, besides what direct effects of the provision:

1) Percentage firms return on unitholders' claims, including any interest on share capital or guarantee capital.

2) Insurance companies' return on compensation sums.

3) State, regional or local authorities return of compensation sums.

PCS. 2. Notification referred to in paragraph. 1 pt. 2 and 3, be made for the year of payment.

Chapter 14

Reporting by Tax Act § 8 ​​P (interest expenses)

§ 35. The reporting obligation for Tax Control Act § 8 ​​P does not include:

1) exchanger.

2) Loans on which the interest for Assessment Act § 17 A may not be deducted in computing the taxable income.

3) Loans to the Corporate Income Tax Act § 3, the tax-exempt institutions, etc. or state unemployment funds.

4) Loans to banks, pension funds, mortgage banks or insurance companies.

PCS. 2. TAX need for Tax Control Act § 8 ​​P report interest in accordance with § 5, paragraph. 1 of the Act on the recovery of public debts.

Chapter 15

Reporting by Tax Act § 8 ​​T (subscriptions to professional associations)

§ 36. The reporting obligation for Tax Control Act § 8 ​​T only includes quotas deductible for Assessment Act § 13 paragraph. 1.

PCS. 2. Employing the union part of the quota in such a way that the member can choose to deduct the quota for Personal Tax Act § 3, paragraph. 2, no. 1, reported that part of the quota separately.

PCS. 3. If a part of the quota of premiums for group life insurance as mentioned in Pension Tax Act § 56 paragraph. 4, disclosed this in the report.

Chapter 16

Reporting by Tax Act § 8 ​​X (income from savings for foreign persons)

Transmission deadline

§ 37. The annual reporting for Tax Control Act § 8 ​​X of information on payments, etc. of savings income in the previous year, to be made within the Tax Act § 9 A, paragraph. 1, specified deadlines.

Reporting Reportable

§ 38. The reporting obligation for Tax Control Act § 8 ​​X incumbent upon those who are reportable for Tax Control Act §§ 8 H, 8 Q, 10A or 10 B, paragraph. 1-3.

PCS. 2. The reporting obligation incumbent also:

1) General and limited partnerships, which makes payments or credits granted subject to the Tax Act § 8 ​​X to stakeholders respectively limited partners.

2) Any economic operator who pays interest on savings as part of its business, even though the person does not take deposits to return.

Content of the report

§ 39. When reporting on the payments, etc. and their basis, which are subject to reporting obligations under the Tax Act § 8 ​​X, and the identity of the person reporting has to be reported the same information as when reporting after Tax Act §§ 8 H, 8 Q , 10 A and 10 B, paragraph. 1-3, see. However paragraph. 2-5.

PCS. 2. Reporting by Tax Act § 8 ​​X, in addition to in paragraph. 1 information referred to include the following information:

1) Specify if the beneficial owner is the person referred to in § 5, paragraph. 2, no. 2 or 3, or paragraphs. 4.

2) Specify if there is a savings scheme that is exclusively family provision intended (children's savings accounts), see. Pension Tax Act § 51.

3) Specify if there is a housing savings scheme, which is established under the Act on housing savings.

4) Specify if the case of accounts covered by the Act on profit savings.

5) The time of the creation of the account.

6) The sale, redemption or resale should be reported on:

a) The full proceeds of the transaction before deducting costs.

b) Costs associated with the transaction.

c) proceeds after deduction of costs.


PCS. 3. When reporting identity of the beneficial owner must be reported in the Tax Act § 8 ​​X, paragraph. 2, no. 1, or § 8 X, paragraph. 3, 2nd sentence., Said information. If a loan, an account or a deposit, which was agreed last December 31, 2003, subsequently amended or extended by agreement between the reporting person and the beneficial owner, reporting information about the owner's identity and tax domicile in accordance with § 8 X on contracts concluded as from 1 January 2004.

PCS. 4. Reporting of account numbers after Tax Act § 8 ​​X, paragraph. 2, no. 3, point a, to be done by reporting the account's IBAN number.

PCS. 5. Notwithstanding paragraph. 1 shall § 32 shall not apply when reporting after Tax Act § 8 ​​X.

Chapter 17

Reporting by Tax Act § 8 ​​Æ (gifts to charitable associations, etc.)

§ 40. Associations, foundations, institutions, etc., as mentioned in the Assessment Act § 8 ​​A, § 8 H and § 12 paragraph. 1-4, the following Tax Act § 8 ​​Æ submit annual declarations of donation, as discussed in the aforementioned provisions of the Assessment Act.

PCS. 2. The reporting obligation includes the following information:

1) The identity of the association, etc., see. § 2.

2) Gaveyders identity, see. § 4.

3) The size of the total grant amount, as the organization etc. received from gift outside the previous calendar year,. Assessment Act § 8 ​​A.

4) The amount of the total grant amount, as the organization etc. received from gift outside the previous calendar year,. Assessment Act § 8 ​​H.

5) The amount of the total grant amount by the association, etc. received from the obliged the preceding calendar year as an ongoing service, see. Assessment Act § 12 paragraph. 1-4.

PCS. 3. If the person who has made a gift within the calendar year imposed the organization etc. not to report, the alert does not cover that.

Chapter 18

Reporting by Tax Act § 8 ​​Ø (deduction for repairs to listed buildings)

§ 41. Reporting by Tax Act § 8 ​​Ø must be made stating:

1) The identity of the reporting person, see. § 2.

2) The identity of the owner, see. § 4.

3) The amount of the deduction calculated.

4) The calendar year the report relates.

Chapter 19

Reporting by Tax Act § 9 B (yield on shares, etc.)

§ 42. Reporting by Tax Act § 9 B, paragraph. 1, relating to dividends on shares etc. in Danish companies, etc. must be made by the last working day of the month following the adoption or decision to pay or credit dividends.

PCS. 2. Reporting by Tax Act § 9 B, paragraph. 2, must be made within the month following the adoption or decision to pay or credit dividends, and before the expiry of its deadline this month for reporting to the income register of PAYE tax and labor.

PCS. 3. TAX can impose a reporter to inform him that the reported information relates to whether the reported within a specified time limit, the case of reporting by the deadlines set out in paragraph. 1 and 2, and also takes place after the deadline specified in the Tax Act § 9 A, paragraph. 1, the alerts for that calendar year, including genindberetning after Tax Act § 9 A, paragraph. 3.

§ 43. The reporting obligation for Tax Control Act § 9 B, paragraph. 1 and paragraph. 3 include:

1) The depositary's identity, see. § 2.

2) The identity, see. § 4, of those to whom the deposit is made.

3) the depot identity and nature.

4) The amount of dividends paid by each distribution before and after deduction of withholding tax, the percentage used for any withholding tax on dividends, and the amount withheld.

5) information about the reasons for the decision on distributions without deduction of withholding tax or withholding tax on dividends at a reduced rate.

6) The identity of the share etc, indicating the ISIN securities code, if one is assigned, and the identity of the distributing company, etc. by SKAT further instructions.

7) Information on shares etc. are admitted to trading on a regulated market.

8) information about the country shares, etc. issued.

9) The date of adoption or decision on payment or crediting of dividends.

PCS. 2. The reporting obligation for Tax Control Act § 9 B, paragraph. 2 and paragraphs. 3 include:

1) The identity of the reporting person.


2) The identity of the owner of the shares, to the extent this information is known, see. § 4, or by the dividend paid to see. § 4, paragraph. 3.

3) The identity of the account, the payment is made, if the payment is made to a person other than the owner.

4) The amount of dividends paid by each distribution before and after deduction of withholding tax, the percentage used for any withholding tax on dividends, and the amount withheld.

5) information about the reasons for the decision on distributions without deduction of withholding tax or withholding tax on dividends at a reduced rate.

6) Identity of shares etc.

7) The date of adoption or decision on payment or crediting of dividends.

PCS. 3. Alerts issued by Tax Act § 9 B must be submitted digitally using the digital channels that SKAT Authority.

Chapter 20

Reporting by Tax Act § 10 (holding of shares etc. in custody as well as the acquisition and disposal of shares etc.)

§ 44. The reporting obligation for Tax Act § 10 paragraph. 1 and 2 include:

1) The depositary's identity, see. § 2.

2) The identity, see. § 4, of those to whom the deposit is made.

3) the depot identity.

4) The identity of the share etc, including stating ISIN securities code, if one is assigned, and the identity of the issuing company, etc. by SKAT further instructions.

5) The number of individual shares, etc.

6) Information on shares etc. are admitted to trading on a regulated market.

7) The market value at the end of the individual share, etc., if the share etc. are admitted to trading on a regulated market.

PCS. 2. Reporting by Tax Act § 10 paragraph. 4, include:

1) The identity of the reporters (securities dealer), see. § 2.

2) The identity of the person who has acquired or sold shares, etc., see. § 4.

3) The identity of the acquired or divested shares etc., including stating ISIN securities code, if one is assigned, and the identity of the issuing company, etc. by SKAT further instructions.

4) The number of acquired or divested shares etc.

5) Acquisition or divestment.

6) Acquisition or sales price, including transaction costs, as the reporters are aware.

Chapter 21

Reporting by Tax Act § 10A (interest, dividends and market value of securities, etc.)

Bonds, shares in investment companies, investment certificates, etc.

§ 45. The reporting obligation for Tax Law § 10 A includes the following securities and dividends which:

1) Danish and foreign bonds debenture, not premium bonds without coupon.

2) Employee bonds as mentioned in § 7 A, paragraph. 1 pt. 3 of the Assessment Act, cf.. Legislative Decree no. 176 of 11 March 2009, whether the bonds are debt issued in bulk.

3) Entitlements for Capital Gains Act § 29 paragraph. 3, subject to Capital Gains Act Chapters 6 and 7.

PCS. 2. The reporting obligation for Tax Law § 10 A also includes Danish and foreign investment certificates, including accounts in custodian investment funds, dividends, etc. thereof. The reporting obligation also includes Danish and foreign shares, subject to Capital Gains Tax Act § 19 on shares etc. in investment, dividends, etc. thereof.

Reporting Reportable

§ 46. The reporting obligation for Tax Law § 10 A is shared by the depositary respective trustee. If the security is not deposited / account maintained in this country, and redeemed dividend requirement of a bank or another acquirer rests the obligation to report this ( 'skrankeindløseren').

PCS. 2. Paid dividends from a mutual fund, a UCITS with minimum tax or investment in this country directly from the association, institution or firm to the owner, the responsibility of reporting obligation association, institution or company, notwithstanding the provisions of paragraph. 1.

Content of the report

§ 47. The reporting obligation for Tax Law § 10 A shall include at least the following information concerning the previous calendar year:

1) The persons obliged to report identity, see. § 2.

2) The owner's identity, see. § 4.

3) the depot identity and nature.

PCS. 2. When reporting after Tax Act § 10a paragraph. 1, reported in addition to the information referred to in paragraph. 1, the following information:


1) Securities The identity, including stating ISIN securities code, if one is assigned. For convertible bonds together with an indication of the issue code.

2) The nature of the securities in accordance with instructions from the tax, including whether they are admitted to trading on a regulated market.

3) The number or the nominal value of the individual securities included in the portfolio at the end of the calendar year.

4) The amount of the dividend of individual securities before tax.

5) Market value at the end of the calendar year, but only if the security is registered in a central securities depository or admitted to trading on a regulated market.

PCS. 3. When reporting after Tax Act § 10a paragraph. 2, of the portfolio at the end of the calendar year are reported in addition to information referred to in paragraph. 1, the following information:

1) The nature of the shares or investment certificates, etc., and whether they are admitted to trading on a regulated market. For investment certificates, this includes also information on the department's art and what it invests in. The report thereon shall be made in accordance with instructions from the tax.

2) The identity of the shares or investment certificates, etc., including stating ISIN securities code, if one is assigned, and the identity of the issuing company or the issuing organization etc. by SKAT further instructions. If an ISIN securities code is not assigned, used other similar unique identification.

3) The number of individual shares or investment certificates, etc., which are included in the portfolio at the end of the calendar year.

4) The market value at the end of the calendar year of the individual shares and investment certificates, etc. For securities other than investment certificates reported market value but only if the security is registered in a central securities depository or admitted to trading on a regulated market. For custodian of investment funds market value of deposit shares and the amount of deposits at the end of the calendar year.

Particularly on dividends on shares, in investment companies and investment certificates

§ 48. Reporting of dividends on shares, the Danish investment companies and Danish investment certificates shall be made by the last working day of the month following the adoption or decision to pay or credit dividends.

PCS. 2. TAX can impose a reporter to inform him that the reported information relates to whether the reported within a specified time limit, the case of reporting by the deadline set out in paragraph. 1, and also takes place after the deadline specified in the Tax Act § 9 A, paragraph. 1, the alerts for that calendar year, including genindberetning after Tax Act § 9 A, paragraph. 3, after the deadline.

§ 49. The reporting of dividends on shares, in investment companies and investment certificates include the information specified in § 47 paragraph. 1 and § 47 paragraph. 3, no. 1 and 2, and the following information:

1) The amount of dividends paid by each distribution before and after deduction of withholding tax, the percentage used for any withholding tax on dividends, and the amount withheld.

2) information about the reasons for the decision on distributions without deduction of withholding tax or withholding tax on dividends at a reduced rate.

3) The date of adoption or decision on payment or crediting of dividends.

4) The size of the portion of the dividends that are considered additions to the shares or investment certificates of purchase, etc. after the Capital Gains Tax Act § 27

5) If payment of the dividend is in the form of additional shares or investment certificates, etc. disclosed the size of the portion of the dividend paid in this way, and the number of shares or investment certificates, etc. distributed.

6) Indication of whether the dividends are capital for Personal Tax Act § 4 or share income for the Personal Tax Act § 4 a. In nutrient event made a declaration form on nutrition absence.

Restrictions on the reporting obligation

§ 50. Reporting by Tax Act § 10 A may be omitted on:

1) Securities, etc. owned by the Corporate Income Tax Act § 3, the tax-exempt institutions, etc. or state unemployment funds.

2) Securities, etc. owned by banks, pension funds, mortgage banks or insurance companies.

PCS. 2 pcs. 1 does not apply to distributions from mutual funds, UCITS with minimum taxation and investment firms.

Disclosure of investment funds, UCITS with minimum taxation and investment


§ 51. Investment funds, UCITS with minimum taxation and investment firms should supply it on request, which is subject to mandatory reporting on a member's accounts with the association, see. § 46, the information necessary for the reporters may fulfill the reporting obligation. The information may be required given before the end of the calendar year in which the information relates.

Chapter 22

Reporting by Tax Act § 10 B (transfer, etc. of securities, etc.)

§ 52. The reporting obligation for Tax Law § 10 B include those described in § 45 paragraph. 1, Nos. 1-3, and paragraph. 2, said bonds, including convertible bonds, dividend coupons, shares, subject to Capital Gains Tax Act § 19, investment certificates, etc.

PCS. 2. The reporting obligation for Tax Law § 10 B also includes the conclusion of agreements or transfer of forward contracts, options and selling meals as mentioned in the Capital Gains Act § 29, when one of the parties is a natural person and claims by the Capital Gains Act § 29 paragraph. 3, subject to Capital Gains Act Chapters 6 and 7. There should not be reported on hedging contracts as mentioned in the Capital Gains Act § 30 paragraph. 2.

Reporting Reportable professional

§ 53. Whoever, as part of his business, trading or intermediary transfer specified in § 52 mentioned securities or contracts subject to mandatory reporting by Tax Act § 10 B. The same applies to the one who has it as his profession to conclude or arrange agreements on such contracts. Reporting of withdrawals from an account at a custodian investment is made, however, of the association.

PCS. 2. The reporting obligation on redemptions of bonds is shared by the depositary respective trustee. If the security is not deposited / account maintained in this country, and disseminated the redemption of the bond by a bank or another acquirer rests the obligation to report this ( 'skrankeindløseren').

Reporting Reportable private

§ 54. In the event of assignment in § 52 mentioned securities or contracts between parties that are not reportable in accordance with § 53, and disseminated the transfer not of a reporter, reporting the transfer is made by the party acquiring the security or contract.

PCS. 2. The notion of agreement on a contract as referred to in § 52 paragraph. 2, between parties that are not reportable in accordance with § 53, and mediated agreement is not of such a reporter, reporting on the agreement made by all parties (possibly a by written power of attorney from the other contracting parties).

PCS. 3. transferred, in § 52 such securities and contracts or entering into a contract as referred to in § 52 paragraph. 2, between a foreigner and a resident, are not subject to mandatory reporting in accordance with § 53, and disseminated assignment or agreement is not of such a reporter, responsibility reporting obligation indlændingen, notwithstanding paragraphs. 1 and 2. As a resident is in this context natural or legal persons resident in this country, or which carries on business from a permanent establishment in this country, except in § 5 above.

PCS. 4. Reporting by paragraph. 1-3 must be made by January 15 of the year following the end of the calendar year in which the transaction took place, see. § 3.

Specific information

§ 55. The duty to report on the conclusion of agreements on contracts mentioned. § 52 paragraph. 2 also includes an obligation to report amending the previous agreements, including agreements on the extension of a contract.

PCS. 2. Securities and contracts mentioned. § 52, with foreign status reported separately.

Information on bonds, including convertible bonds and shares, etc. in investment companies and investment certificates etc.

§ 56. Reporting by Tax Act § 10 B, paragraph. 1, include the following information:

1) The identity of the reporting person, see. § 2.

2) The identity of the person who acquired or disposed of securities or the securities have been redeemed, according to. § 4.

3) The identity of the acquired, divested or redeemed securities, including stating ISIN securities code, if one is assigned. For investment certificates, shares, etc. in the investment declaration also indicates the identity of the issuing company, etc. by SKAT detailed instructions, and convertible bonds disclosed issuing the code.


4) The nature of the security, including an indication of whether it is admitted to trading on a regulated market. For investment certificates, this includes also information on the department's art and what it invests in. The report on the nature is carried out in accordance with instructions from the tax.

5) The number or the nominal value of acquired or divested securities.

6) Acquisition, divestment or redemption date.

7) Cost of acquisition, divestment or redemption sum, including transaction costs, as the reporters are aware.

Restrictions on the reporting obligation

§ 57. Reporting by Tax Act § 10 B may be omitted on:

1) Transactions between the Corporation Tax Act § 3, the tax-exempt institutions, etc. or state unemployment funds.

2) Transactions between banks, pension funds, mortgage banks and insurance companies.

3) Transactions between the Nos. 1-3 above.

Chapter 23

Deposit, make declarations and information as well as reporting by Tax Act § 11 B

§ 58. The obligation to deposit securities after Tax Act § 11 B, paragraph. 1, point 1., Include securities that exists in physical form, and are not issued in the name except for those that are admitted to trading on a regulated market. Deposit obligation also includes securities that only exist in the form of registration in a central securities depository.

PCS. 2. The deposit obligation does not include premium bonds.

PCS. 3. Notwithstanding paragraph. 1 comprises the deposit requirement all stocks and shares etc. that are not admitted to trading on a regulated market and the balance of one annuity, capital or retirement pension is placed. Where the security is not in physical form or in the form of registration in a central securities depository include deposit obligation proof of ownership and owner of the size established by the issuing company.

§ 59. Submission of statements and information as well as reporting by Tax Act § 11 B can be made electronically by SKAT further instructions.

PCS. 2. The erklærings- or providing information as well as the one that supplies may instead choose to make the report on special forms available from SKAT.

Chapter 24

The involvement of unidentified accounts

§ 60. Banks, etc., subject to the reporting obligations under the Tax Act § 8 ​​H, shall, upon request from the tax authorities submit the list of accounts where the account operator does not have a secure knowledge of the account holder's identity, see. § 4.

§ 61. SKAT can involve in § 60 said unidentified accounts in favor of the Treasury 12 months after the public notice thereof is given in the Official Gazette.

PCS. 2. The inclusion include it on the individual account balance amount and at any time additional interest or accrued interest to the extent that the account holder's claim is outdated.

PCS. 3. The amount forfeited transferred by that bank to the Treasury.

PCS. 4. Recovery occurs only if the balance and accrued interest exceeds 300 kr.

Chapter 25

Reporting by Tax Act § 11 G (income from the rental of holiday home)

§ 62. The reporting obligation for Tax Law § 11 G includes the following information:

1) The identity of the reporting enterprise (CVR or SE no.).

2) Property Number of the leased property.

3) The total rental income that the taxpayer during the year without any deductions (gross rental income).

PCS. 2. The taxpayer shall submit to the reportable inform the property number of leisure property, see. Paragraph. 1 pt. 2. This also applies to a rented holiday home abroad taxed in Denmark.

PCS. 3. Foreign companies, in agreement with a taxpayer is responsible for the rental of the taxpayer's secondary residence and that by agreement with the taxable year want to report rental income in accordance with paragraph. 1 shall first registries, see. §§ 2 and 3.

Chapter 26

Penalty payments

§ 63. Tax Control Act § 9 shall apply to the administration of the provisions of § 2, § 3 and § 54, with regard to securities other than contracts.

Chapter 27

Authorization

§ 64. SKAT may lay down rules on the fulfillment of reporting obligations etc.

Chapter 28

Commencement etc.

§ 65. This Order shall enter into force on 1 January 2014.

PCS. 2. At the same time, Executive Order no. 1315 of 15 December 2011 on reporting requirements, etc. by the Tax Act.


PCS. 3. § 11 paragraph. 1 pt. 2, § 43 paragraph. 1 and 2 and § 49 shall take effect for reporting related to January 2014 and later.

PCS. 4. Reporting by Tax Act § 9 B to be submitted by 31 December 2014 will be deemed to have been received, even though they submitted otherwise than as directed by the tax according to § 43 paragraph. 3.

Taxation, September 26, 2013
Holger K. Nielsen
/ Per Hvas