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Law On Modification Of The Corporation Tax Act, Law On The Tax On Payroll, Etc., The Hydrocarbon Tax Act And Various Other Acts (Agreements On Growth Plan Dk, Etc. – Reduction Of The Tax Rate For Companies, Increasing The Payroll Tax For Financial Fi...

Original Language Title: Lov om ændring af selskabsskatteloven, lov om afgift af lønsum m.v., kulbrinteskatteloven og forskellige andre love(Aftaler om Vækstplan DK m.v. – nedsættelse af skattesatsen for selskaber, forhøjelse af lønsumsafgiften for finansielle virksomheder og fas

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Law on the amendment of corporation tax law, the Act on the Tax of Salary, etc., Carbrate Tax Code and various other laws

(Agreements on Growth Plan DK and so forth. -the reduction in tax rate for companies, the increase in the cost of the financial undertaking and the retention of company tax rate for hydrocarbon income, 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 corporation tax law, cf. Law Order no. 1082 of 14. November 2012, as last amended by Section 17 of Law No 600 of 12. June 2013, the following change is made :

1. § 17, paragraph 1. 1, ITREAS :

The income tax for the sections referred to in section 1 (1). 1, no. 1-2 a, 2-2-2 in and 3 a-6, and section 3 (1). 7, those companies and associations, etc. (corporation tax) is calculated by the taxable income and is 24,5%. for the income of the year 2014, 23.5%. for the income of the year 2015 and 22%. for the income year 2016 and subsequent revenue. Income included in the section 4 (4) of the hydrocarbon tax. 1 and 2, taxed by corporation tax rate after 1. Act. in Appendix of 0.5 percentage points for the income year 2014, 1.5 percentage points for the income year 2015 and 3 percentage points for the income year 2016 and subsequent revenue (additional company tax). `

§ 2

In the Asset Taxation Act, cf. Law Order no. 796 of 20. June 2011, as last amended by Section 3 of Law No 1354 of 21. December 2012, the following changes are made :

1. I § 39 A, paragraph. TWO, FOUR. pkt., the words ' shall be deleted, however, in the absence of a maximum amount of the difference between the value of the stock at the time of framing and the sum of the sum '.

2. I § 39 A, paragraph. 3, pasted as 5.-8. Act. :

" If the inventory is to be taken, 2 in the place would have resulted in a loss if it had been carried out on the basis of the value of the share at the time of framing and the abstention, in the case of the chaperone of the amount corresponding to the negative value of the loss as such, calculated according to the rules laid down in Section 8 of the person tax. To the extent that the person is subject to the foreign rules which they are subject to, the person shall have deduction for it after 5. Act. calculated loss is calculated a negative tax value from this. An amount corresponding to the calculated negative tax value is due for payment. However, a maximum amount shall be paid, corresponding to the negative tax value of the calculated loss calculated on the basis of the rules of Section 8 (a) of pager. ` ;

3. § 39 A, paragraph. FOUR, ONE. pkt., is hereby repealed and the following shall be inserted :

" The one after paragraph. 2 livised losses shall be reduced by an amount equal to the difference between the purchase price and the value of the time of absence of a loss on the time of the flight, since the loss may not be reduced to less than : than DKK 0 The one under paragraph 1. 2 split losses shall be increased by an amount equal to the difference between the value of the asset at the time of framing and the purchase of the purchase if the time of flight was discharged on the stock concerned. On the basis of the rules of Section 8 of this category, a negative tax value shall be calculated from the loss of losses as regulated after 1. or 2. Pct. "

§ 3

In the penalty slots, cf. Law Order no. 327 of 2. April 2012, as amended by Section 5 of Act 5. 1354 of 21. December 2012, the following changes are made :

1. I § 13 a (3) (a) FOUR, THREE. pkt., change ' and 18,75%. in the income year 2007, 2007 and subsequent incomes have been saved. " To :, ", 18,75%. in the income years 2007-2013, 19,1%. for profit in income year 2014, 19.9%. for profit in the income year 2015 and 21%. in the income year of the income year, 2016 and subsequent incomes. ` ;

2. I § 13 a (3) (a) 5, ' and a liabilities item of 18,75%. 'for the income year 2007 and later incomes'. to : ", a passivoutpost of 18,75%. for the income years 2007-2013, a passivoutpost of 19.1%. for the income of the year 2014, a passian item of 19.9 p. for the income of the year 2015 and a 21% passivity station. "for the income of the income year, 2016 and later income."

3. § 36, paragraph. 1, ITREAS :

' Customs and tax administration may pay a payment of the payment of the estate and premium taxes and the grant fee or to permit payment of the levy on land without time limit and for up to 15 years for an independent business undertaking and main shareholders and parties when it is estimated to be reasonable for the capital of the undertaking and its continued existence. Requirements for the safety of the charges may be required. The chaperone amount is enclosing with an interest rate of 1%. For example, above the National Bank's divisions, at least with a minimum of 3%. Partly. "

§ 4

In the death penalty law, cf. Law Order no. 333 of 2. April 2012, as amended by Section 7 of Law No 1354 of 21. In December 2012, Section 4 of Law No 1394 of 23. December 2012 and Section 7 of the law. 1395 of 23. December 2012, the following changes are made :

1. § 17, 1. pkt., ITREAS :

' Compensated CFC income in the meltdown period shall be taxed separately by the section 17 (s) of the company tax haule. 1%.

2. § 33, 1. pkt., ITREAS :

' Botax-rate CFC income shall be taxed separately from the section 17 (s) of the company tax havens. 1%.

§ 5

In the source tax law, cf. Law Order no. 1403 of 7. In December 2010, as amended by Section 1 of Act 1. 1565 of 21. In December 2010 and section 5 of the Act 433 of 16. May 2012, and no later than Section 3 of Act 3. 649 of 12. June 2013, the following changes are made :

1. I § 33 D, paragraph FOUR, THREE. pkt., change ' and 18,75%. in the income year 2007, 2007 and subsequent incomes have been saved. " To :, ", 18,75%. for profits in the income years 2007-13, 19.1%. for profit in income year 2014, 19.9%. for profit in the income year 2015 and 21%. in the income year of the income year, 2016 and subsequent incomes. ` ;

2. I § 33 D, paragraph 5, ' and a liabilities item of 18,75%. 'for the income year 2007 and later incomes'. to : ", a passivoutpost of 18,75%. for the income years 2007-2013, a passivoutpost of 19.1%. for the income of the year 2014, a passian item of 19.9 p. for the income of the year 2015 and a 21% passivity station. "for the income of the income year, 2016 and later income."

3. I § 48 E (3) 3, no. 1, is changed " cf. however, paragraph 1 6 "for :" cf. however, paragraph 1 FIVE. "

4. § 48 E (3) 3, no. 3 and 4, revoked.

Number 5 becomes the second paragraph. 3.

5. I § 48 E (3) 3, no. 5, No, no. 3, is changed " cf. however, paragraph 1 5 "to :" cf. however, paragraph 1 4 ".

6. § 48 E (3) 4, revoked.

Paragk 5-7 will then be referred to in paragraph 5. 4-6.

7. I § 48 E (3) 5, there will be paragraph 1. 4, the words ' A Research Council ' shall be replaced by ' the Free Research Council ', and ' the remuneration referred to in paragraph 1. 3, no. 5 ` shall be replaced by the following : ' the payment requirement in paragraph 1. 3, no. 3 ".

8. I § 48 E (3) 6, there will be paragraph 1. In paragraph 5, the number of persons referred to in paragraph 1 shall be amended 5 "to :" Subject as referred to in paragraph 1. 4 ', and ' the conditions laid down in paragraph 1. 3, no. The conditions laid down in paragraph 1 shall be replaced by ' 1 and 3 `. 3, no. 1, "

9. I § 48 E (3) 7, there will be paragraph 1. 6, shall be amended ' paragraph 1. Five shall : ' shall mean the following : 4 ".

10. § 48 F, paragraph TWO, FOUR. pkt., revoked.

11. Two places. Section 65 (2). 6, is replaced by "25%." To : "22%."

§ 6

In the carbons tax law, cf. Law Order no. 971 of 20. September 2011, as amended by Section 7 of Law No 591 of 18. June 2012, the following changes are made :

1. I Section 2 (2). 1, is inserted after "corporation tax" : ", supplementary corporation tax".

2. I Section 21 (1). THREE, ONE. pkt., in section 17 (4), One, two, paragraph 17. ONE, TWO. Pkton, ".

§ 7

In the equation of the equation, cf. Law Order no. 405 of 22. April 2013, as amended by Section 2 of Law No 2. 1386 of 23. December, 2012, Act 9, Act 9. 494 of 21. May 2013 and section 3 of the Law No 641 of 12. June 2013, the following change is made :

1. The following paragraph 13 is inserted :

" § 13 A. In the case of the income of the taxable income, taxable persons operating in self-employment, deducing expenditure on premium payments for sickness and occupational health insurance for themselves and for an employee spouse who is not in predominates, but which receives a portion of the company ' s profits, cf. the section 25 A, paragraph of the source tax. It is a condition that the insurance is covered by law on sickness benefits or the law on occupational health insurance.

Paragraph 2. Paragraph 1 shall apply by analogy to an employee spouse, who shall bear the costs of premium payments for sickness and occupational health insurance. Expenditure after 1. Act. in the case of the choice of the spouses, deductibles shall be deduced from the income of the taxable income either by the self-employed person or the person ' s assisting spouse. ` ;

§ 8

In the Act on the Tax of Salary, etc., cf. Law Order no. 466 of 22. May 2006, as amended, inter alia, in section 5 of Act 5. 1255 of 18. December 2012 and no later than Section 2 of Law No 1394 of 23. December 2012, the following change is made :

1. Section 5 (5). 2, ITREAS :

" Stop. 2. For establishments covered by Article 4 (4), 2, no. 1, is the levy

1) for the calendar year 2014 11,4%. of the company ' s salary,

2) for the calendar year 2015 12,2%. of the company ' s salary,

3) for the calendar year 2016 13,6 p. of the company ' s salary,

4) for the calendar year 2017 14.1 pct. of the company ' s salary,

5) for the calendar year 2018 14,5%. of the company ' s salary,

6) for the calendar year 2019 15,0%. of the company ' s salary,

7) for the calendar year 2020 15,2%. of the undertaking ' s salary ;

8) for the calendar year, 2021 and freckler 15,3%. of the undertaking ' s salary. ` ;

§ 9

In the corporate tax law, cf. Law Order no. 1075 of 10. September 2007, as last amended by Section 20 of Law No 1354 of 21. December 2012, the following changes are made :

1. I ~ 10 (1)) TWO, ONE. pkt., is replaced by "25%." to : `, which is calculated with the section 17 (s) of the company tax havens. '1% for that product concerned.'

2. I § 22 (b) (b) ONE, THREE. pkt., ' prior to deduction for investment funds ` ;

3. § 22 (b) (b) ONE, SIX. pkt., revoked.

4. I § 22 (b) (b) TWO, ONE. pkt., in section 10, paragraph 1 shall be amended. 2 "to :" corporate tax havens in section 17 (4). 1 '.

§ 10

Law no. 922 by 18. September 2012 on the amendment to the pension and different laws (Disposal of deduction of deduction from capital pension), as amended by Section 24 of Act No 2. 1354 of 21. December 2012, the following change is made :

1. I Section 13 (1). FIVE, ONE. and the third point of paragraph (3). SIX, ONE. and 3.-5. pkt., and paragraph 7, will be inserted after "2013" : "and 2014".

§ 11

Law no. 1354 of 21. December 2012 amending tax control, withholding tax laws and various other laws (Extension of the annual tax return scheme, the transmission of yields and others) is amended as follows :

1. Two places. § 25, paragraph. 11, 2. pkt., and in 3. and 4. pkt., will be inserted after "2013" : "and 2014".

§ 12

Paragraph 1. The law shall enter into force on 1. July, 2013.

Paragraph 2. § 1, section 3, no. One and two, section 4, section 5, no. 1 10, sections 6 and 9 have effect from and with the 2014 income year.

Paragraph 3. § 3, nr. 3 shall have effect on the interest rate of the 1. July 2013 or later.

Paragraph 4. § 5, nr. 11 have effect on the yield of the first of the goods being made on 1. January, 2014, or later.

Paragraph 5. Section 7 shall have effect from the date of the year 2015.

Paragraph 6. § 8 has effect from 1. January 2014.

Givet on Amalienborg, the 28th. June 2013

Under Our Royal Hand and Segl

MARGRETHE R.

/Holger K. Nielsen