Publication of the law on income tax for persons and so on (person tax law) 1)

In this way, the law on income tax for persons and so on shall be announced. (the person tax law), cf. Law Order no. 143 by 8. February 2011, with the changes resulting from paragraph 2 of Law No 554 of 1. June 2011, Section 9 of Law No 599 of 14. June 2011, section 9, number One-six, eight and nine, in the law. 433 of 16. May 2012, section 3 of the law. 920 by 18. September 2012, section 3 of law no. 921 of 18. September 2012, Section 7 of Law. 922 by 18. September 2012, section 8 of law no. 1394 of 23. In December 2012 and Section 4 of Law No 1395 of 23. December 2012.

The change that is being followed by section 9. Seven, in law no. 433 of 16. May 2012 has effect from 1. January 2014, cf. Section 15 (3). Two, in Law No 433 of 16. May 2012, as amended by section 23, nr. Two, in Law No 1354 of 21. December 2012. This change, therefore, is not the work of this law, but it is clear from the notes on which paragraph is amended by that law.

Commitment of taxable income

§ 1. In the case of persons who are taxable in this country, the taxable general income shall be subject to the general rules of tax legislation, subject to the changes resulting from that law.

§ 2. In addition to the taxable general income, personal income, capital income, stock income and CFC income are collected.

§ 3. Personal income includes all income included in the taxable income and which are not capital income.

Paragraph 2. The deducipation of the personal income is deducip;

1) expenditure incurred in the course of the year to acquire, secure and maintain income in self-employment, except in section 4 (1). 1, no. 1, 2, 7 and 8, and Section 9 G and 13 of the equal expenses referred to in Article 1 of the Code,

2) expenditure referred to in section 8 (8) of the body of the body of the body of the body 1, 8 B, 8 C, 8 K, 8 L, 8 N, 14, paragraph 1. 1, 14 F and 30 A, and transferred income according to the section 25 A (a) of the source tax. 3-5, in the case of self-employment,

3) contributions and premiums for pension schemes, etc., to the same extent as those referred to in Article 18 and 52 of the Pension Act, cf. however, section 4 (a), 3,

4) the following shall be the following shall be the following :

5) the amount and the depreciation of livestock, in accordance with the law on the fiscal treatment of livestock livestock, sections 2 and 8,

6) depreciation of stock in accordance with paragraph 1 (1) of the warehouse of the warehouse. 4,

7) labour market contributions and compulsory foreign social contributions to the same extent as mentioned in Section 8 M of the body of the equation.

8) the following sections 22 b and section 22 d in the company tax law,

9) expenditure deductible under the section 9 B of the body of the body ;

10) repaid taxable cash benefits to the same extent as referred to in Article 8 O,

11) tax depreciation, loss and deduction according to the depreciation and state tax law on self-employed persons and

12) deposits in entrepreneurship, after the entry into establishment account and entrepreneurship account.

§ 4. Capital income includes the total net amount of

1) interest income and interest rate expenditure and deductible from the section 6 and section 6 A of the body of the body ;

2) taxable gains and deductible losses after the exchange rate law,

3) calculated capital returns in self-employed business, in accordance with the company tax havens, which is transferred to the taxable person before the time limit for the income year, with deduction of capital returns included in it ; Personal income after company tax tels, section 23 a,

3a) calculated capital return on tax return, section 22 a, with deduction of capital returns included in the personal income of the section 23 (a) of business tax, and capital return after business tax, section 22 c,

4) the taxable stock yield covered by Section 16 A (3) of the body of the body. Paragraph 1 (1). 2, no. 1-3, paragraph 3. 3, no. Paragraph 1 and 2, and paragraph 1. 4 non-shareholdings after section 4 (a),

5) taxable profit, deductible loss and taxable income from the section 18, section 19, and section 22 or equal to Section 16 B, which is not an equity income after section 4 a,

5a) taxable profit, deductible loss, and taxable relief amounts under the section 16 B of the body of the body of the body of association, etc., which are taxable according to section 1 (1) of the corporation tax. 1, no. 6, except for investment associations,

6) the surpluses or deficits of one or family shuse, etc., recreating houses, condos and similar, as referred to in the property tax tenet section 4, nr. 1-5 and 9-11,

7) the section 8 (5) of the body of the body of the body 3, commissions, etc.,

8) interest-rate reaction after the company tax havens referred to in Article 11 (1). 3,

9) income in self-employment, where the number of owners is greater than 10 and the taxable person does not participate in the undertaking ' s operation to a significant extent, as well as the income of self-employed activities according to section 8 K (3) of the body of the body. 2, when the number of personal owners is greater than 2 and the taxable person does not participate in the undertaking ' s operation to an important extent ;

10) payments referred to in Article 14 A (1) of the body of the body of the body. 1,

11) income from depreciation of depreciation-entitled operating resources and ships, regardless of the number of owners when the taxable person does not participate in the undertaking ' s operation to a significant extent ;

12) remuneration covered by Section 5 C of the body of the body,

13) yield to Article 53 A (3) of the Pension Code. 3,

14) profits set up according to the rules of the estate tax law,

15) amounts which are taxable or deductible according to section 12 B (4) of the body of the body. 4 to 7 or 7. 9,

16) amounts which are taxable or deductible according to section 40 C of the Depreciation Act, and 2)

Paragraph 2. The deductible costs incurred in the course of the year to acquire, secure and maintain capital income are deductible from the inventory of this year.

Paragraph 3. Staff shall include revenue and expenditure as referred to in paragraph 1. 1 and 2 on the calculation of personal income, if they are sustenance by the purchase and sale of claims or financial contracts, or operating nutritional activities by financing. In addition, the personal income losses shall be included in the amount of debts covered by the exchange rate of section 17 of the exchange rate law.

Paragraph 4. Notwithstanding the provisions of paragraph 1 1, no. 4 and 5, including the charges and abstentions of the section 16 B of the cooperatives referred to in the section 18 of the shareholdings of the asset, however, to the personal income, unless the charge is a normal instalment of an inpaid payment ; equity capital.

Paragraph 5. Notwithstanding the provisions of paragraph 1 1, no. 4 and 5 shall include the encodings and the exclamations of the Section 16 B relating to shares covered by the Asset Taxation Act section 17, however, to the personal income. The same applies to the outlines, profits and losses, and the abstentions of the section 16 B of the body of the shares, etc. covered by the shareholdings of the shares of shares of the shares of shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the stock were covered by the same statutory section 19.

Paragraph 6. The tax rate may allow the rule to be provided for in paragraph 1. 1, no. 11 shall not be used for the income of the deposits of assets acquired before 19. In May 1993, after the Council's estimation it may be considered that the rental of the contract is part of a change in the generation, or in particular circumstances, in fact.

Paragraph 7. Renewable energy installations or units in renewable energy plants using the rules of section 8 P (3) of the body of the body of the body. Paraguation 2 and 3 shall not be included in the calculation of the number of owners in paragraph 1. 1, no. 9.

§ 4 a. Asset Income includes the total amount of :

1) asset yield according to section 16 A, as well as the amount covered by the Section 4 (4) of the company as Article 4 (4). FOUR, THREE. rectangle, from companies which are taxable according to section 1 (1) of the company tax havens. 1, no. 1, 2, 2 e, 2 h, 4, or 5 (a) or have been resident abroad, unless the shares are covered by the Article 19 of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the European public.

2) payment of the body of the body of the body, section 16 B and the amount covered by Section 4 (4). FOUR, TWO. pkt;, in the laws on tax-free enterprise from companies which are taxable according to section 1 (1) of the corporation tax bill. 1, no. 1, 2, 2 e, 2 h, 4, or 5 (a) or have been resident abroad, unless the shares are covered by the Article 19 of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the European public.

3) the part of the outloins of exceding investment associations, cf. Section 16 C (3) of the body of the body. 1, as the difference between, on the one hand, the taxable proportion of the landings and, on the other hand, the part of the landings arising from the net revenue of the association in section 16 C (4) of the body of the body. 3, no. 1-5, 7 and 8, set up by Section 16 C (4) of the body. FOUR, ONE. pkt., paragraph 5, no. Paragraph 1 and paragraph 1. 6, cf. paragraph FOUR, ONE. pkt., 3)

4) profit and loss after asset tax on the section 12 to 14, profit of the section 17 A (1) of the shares of the shares of the asset. 2, no. 1, and losses after the asset tax on the section 17 A.

Paragraph 2. Paragraph 1, no. 1-4, do not include yields and profits and the exclam of steel under the section 16 B of the body of the shares referred to in Section 19 of the Asset Taxation Code. Paragraph 1 shall not include dividend under the section 16 A of the body of the body. 5.

Paragraph 3. A taxable undertaking, in relation to the abstention of the shares in a company in which the person concerned has been the main shareholder, cf. Article 15 (1) of the asset on pension rights under Article 15 (1), may in the income or income in which the shares have been passed, shall select wholly or partly to deduce contributions or premiums to the pension scheme ; the stock income. Deductions can only be carried out if the stock income is discharged in accordance with paragraph 1. 1 and 2 are positive and the deducted cannot exceed the earl income in accordance with paragraph 1. The amount of the income from 1 and 2 shall not be dedusable from the personal income of section 3 (3). 2, no. 3. A taxable undertaking which chooses to deduction in the share income shall give the customs and tax administration notification accordingly. The notification must contain information about the amount of deduction that is made in the share income. A taxable undertaking may convert its decision to deduction in the share income if it is declared to customs and tax administration by the 30. June of the second calendar year after the end of the product concerned.

Paragraph 4. Stock income is not included in the taxable income.

§ 4 b. The CFC Income (Controlled Foreign Company) includes the total amount of the income as referred to in section 16 H and 16 I.

Paragraph 2. CFC income is not included in the taxable income for the calculation of tax after section 6-8 a.

Calculation of income tax

§ 5. The income tax for the State shall be calculated as the sum of :

1) bottom tax after section 6,

2) toptax after section 7,

3) compensatory tax after Section 7 a,

4) health contributions after Article 8,

5) income tax after Section 8 (a),

6) Tax of CFC income after ~ 8 b and

7) Tax corresponding to municipality income tax after § 8 c.

§ 6. Tax at $5, no. 1 shall be calculated by the percentage laid down in paragraph 1. 2, of the personal income with an addendum to positive net income income.

Paragraph 2. For the income of 2011, the percentage is 3.64. For the income of the year 2012, the percentage is 4.64. For the income of the year 2013, the percentage rate is 5.83. For the income of the year 2014, the percentage is 6.83. For the income of the year 2015, the percentage is 7.83. For the income of the year 2016, the percentage is 8.83. For the income of 2017, the percentage rate is 9.83. For the income year 2018, the percentage rate is 10.83. In the case of income year 2019 and subsequent income, the percentage rate is 11.83. For persons who do not have a duty to pay income tax after § 8 c or municipality income tax, according to the law of income tax, is the percentage of income year 2011 and the income year 2012 3.64. For the income of the year 2013 and subsequent incomes, the percentage amounts to 3.83.

Paragraph 3. If a married person has negative net accommodation income, this amount shall be offset by the second conjugable net income of the second spouse, before the tax provided for in paragraph 1. 1 and 2 are calculated. It is a prerequisite that the spouses are interlively at the end of the year.

§ 6 a. (The case).

§ 7. Tax at $5, no. 2, comprise 15%. of the personal income in respect of the deduction in respect of deduction and not included in the amount of the amount of the amount of the pension tax law section 16 (4). ONE, THREE. pkt., and in addition to positive net income income, which exceeds a $40,000 basis. (2010 level), to the extent the total amount exceeds the base deducted set out in paragraph 1. 2.

Paragraph 2. The bottom frack account for $38,900. For the income of the year 2013, the bottom fracted 421000 is DKK. (2010-level). For the income of the year 2014, the bottom deducted is 441,100 kr. (2010-level). For the income of the year 2015, the bundle deducted 444,500 DKK (2010-level). For the income year, 2016, the bundle deducted is 446.300. (2010-level). For the income of the year 2017, the bundle of bundles 448.200 is DKK. (2010-level). For the income of the year 2018, the total deducted amount is 456,000 kr. (2010-level). For the income of the year 2019, the bottom fracted 459.200 kroner. (2010-level). For the income of the year 2020, the bundle frames 464,500 (2010 level). For the income of the year 2021, the total deducted 466,000 kroner is DKK. (2010-level). For the income of 2022 and subsequent incomes, the amount of DKK 467,000 kr. (2010-level).

Paragraph 3. For persons not covered by paragraph 1. 7, tax is calculated by 15%. of their personal income, with additions to this deduction, and not included in the amount of the amount of the amount of the pension tax law section 16 (4). ONE, THREE. pkton, to the extent that this calculation basis exceeds the base deductim of paragraph 1. 2.

Paragraph 4. The addition of the positive net quantity of the person ' s positive net income in excess of the base deducted in paragraph 1 shall be calculated. 1. The tax is calculated by 15%. on the basis of the calculation basis. 3 in addition to that part of the positive net quantity of the net income exceeding the basic amount referred to in paragraph 1. 1. The rate shall be calculated, however, only to the extent that the total amount exceeds the base deducted in paragraph 1. Two, the difference between the treasure after two. and 3. Act. and the treasure of paragraph 1. 3 shall constitute the tax of the person ' s positive net income, cf. however, section 19 (1). 2.

Paragraph 5. Is a married person's net income income lower than the basic amount for positive net income in paragraph 1. Paragraph 1 shall be increased to the second, if the spouses are at the end of the income year, the second spouse shall be increased by the difference in the balance of the person Where the person ' s net income is negative, this amount shall be offset by the second spouse ' s positive net income before the basis of the spouse shall be increased in accordance with the first set of the spouse. Act.

Paragraph 6. For spouses, the tax shall be calculated in accordance 7-12, when they are gathered alive throughout the income year and this is a year of a full year.

Paragraph 7. For each spouse, tax is calculated by 15%. of their personal income, with additions to this deduction, and not included in the amount of the amount of the amount of the pension tax law section 16 (4). ONE, THREE. pkton, to the extent that this calculation basis exceeds the base deductim of paragraph 1. 2.

Paragraph 8. The total number of positive net income of the spouses is also calculated on the basis of the total number of positive net income. To this end, the tax shall be calculated on the basis of the spouses which have the highest calculation basis in accordance with paragraph 1. 7. The rate is calculated by 15%. of this spouse based on the basis of paragraph 1. 7 with an addendum to the total of the total positive net quantity of the spouse, which exceeds the double of the basic amount referred to in paragraph 1. 1. The rate shall be calculated only to the extent that the total amount exceeds the base deducted in paragraph 1. 2.

Niner. 9. The difference between the tax of paragraph 1. 8 and Tax in accordance with paragraph 1. 7 for the spouse who shall have the highest calculation basis in accordance with paragraph 1. 7, the tax of the total positive net income of the spouse shall be the total number of the spouses, cf. however, section 19 (1). 2.

Paragraph 10. Only has the single spouse positive net income income above the basic amount referred to in paragraph 1. 1, the total tax of the net quantity of the spouse shall be incapacitated in accordance with paragraph 1. 9 this spouse.

Paragraph 11. If both spouses have a positive net amount of income over the basic amount referred to in paragraph 1. 1, the tax on the total net income of the spouses shall be allocated between them in accordance with the relationship between each household and the basic amount of the basic amount referred to in paragraph 1. 1.

Nock. 12. If the basis for the calculation of the spouse shall be based on paragraph 7 is equal, the spouses of the spouses having the highest cost of the deducing of the taxable income, but not by the inventory of personal income and capital income, in order to have the highest calculation basis ; by paragraph 7.

Paragraph 13. Basic amounts and bundles referred to in paragraph 1. 1 and 2 are adjusted in accordance with section 20.

§ 7 a. The tax on tax after Section 5, no. 3, shall be calculated by the sum of the following income taxable amounts :

1) Payments covered by Article 20 (1) of the Pension Code. 1, no. 1-4.

2) Payments covered by Article 53 A (3) (A) of the Pension Code. 5.

3) Payments covered by Article 53 B (3) of the Pension Code. 6.

4) Remuneration for settlement of pensionable tales covered by Section 7 O (3) of the body of the body. 1, no. 3, excluding labour market contributions.

5) Pension under the promise made to a CEO or his successor in connection with an employment relationship when the payment is covered by Section 4 (c) of the State Treasuer (excluding labour market contribution).

6) The basic amount of the public's pension, cf. Section 12 of the Social Security Act.

7) Other pensions and pension benefits covered by Section 4 (c) of the State Treasuer Section 4 (c), or Pension of the Pension of Pension Act, as written in Law Order No 580 of seven. August, 1991. 1. Act. does not include after-pay, cf. Chapter 11 a in the law on unemployment insurance, etc., or flexation covered by the Merge allowance law. 1. Act. also does not include early retirement, cf. Section 16 of the Social Security Act and the Highest, Middle Interest, increased general and general early retirement, etc. 1. Act. also does not include benefits from compulsory, foreign security schemes.

Paragraph 2. Amounces payable as an invalidity pension shall not be covered by paragraph 1. Paragraph 1 shall be without prejudice to the payment of the age of the population to be granted until the age of the pensionable age is obtained. 1.

Paragraph 3. The deduction tax shall be calculated by the personal income in addition to the deduction of the deduction and not co-calculated payments to pension schemes under Article 13 if the adjusted amount is less than the amount named after paragraph 1 shall be adjusted. 1.

Paragraph 4. For income years 2011-2014, the compensatory tax is 6%. of the total of the total amount of the following paragraph ; 1, cf. paragraph 3 that exceeds a basic amount of 362.800 kr. (2010-level).

Paragraph 5. Rate of 6%. in paragraph 1. 4 shall be reduced from the income year 2015 and, for each subsequent income, with a 1% ratio in relation to the rate of almost prior income. For the income of the year 2020 and subsequent incomes, the rate is 0%.

Paragraph 6. Is a married person's amounts paid out in accordance with paragraph 1. 1 lower than the base amount of paragraph 1. Paragraph 4 or shall not be paid pursuant to paragraph 1. However, the second (1), the second (1), shall be increased by the amount of the difference, but not more than 121,000. (2010 level) with deduction of personal income after adjustment after section 13. This is a faction of deduction after 1. Prectangle that the spouses are at the end of the income year.

Paragraph 7. The amounts referred to in paragraph 1. 4 and 6 are adjusted in accordance with section 20.

§ 8. Health contributions after section 5, nr. 4, the taxable income is calculated by the percentage given in 2. -9. Act. In the case of the income years 2010 and 2011, the percentage is 8.0. For the income of the year 2012, the percentage is 7.0. For the income of the year 2013, the percentage is 6,0. For the income of the year 2014, the percentage rate is 5.0. For the income of the year 2015, the percentage is 4.0. For the income of the year 2016, the percentage is 3.0. For the income of 2017, the percentage rate is 2,0. For the income year 2018, the percentage is 1.0. In the case of income year 2019 and subsequent income, the percentage is 0.

Paragraph 2. Duty to pay health contributions in accordance with paragraph 1. 1 shall be the responsibility of any person who has a duty to pay income tax after Article 8 c or municipality income tax, according to the law of local income tax.

§ 8 a. Tax on equity income that does not exceed a $48.300 DKK. (2010-level), is calculated as a final tax, which for the income years 2010 and 2011 amounts to 28%. and income year 2012 and subsequent income represent 27%. Withholding tax on income tax from the section 65 of the share income that does not exceed the basic amount is final payment of the tax and the yield tax is not set in the end-tax after the ' 67 of the source tax check.

Paragraph 2. Tax on equity income that exceeds a $48.300 $DKK $ (2010 level) is calculated by 42%. The tax is part of the final tax and the yield tax provided for in this part of the proceeds according to section 65 of the source tax shall be offset in the end-tax after the section 67 of the source tax.

Paragraph 3. Inherit the income tax after the source tax of the source of the source. 65. 1 above the tax percentage of the total share income, the excess surplus shall be offset by the end-tax. If the stock income is negative, the profit tax in the final tax shall be offset by the income tax.

Paragraph 4. Is a married person's shareincome lower than those referred to in paragraph 1. The amount of the basic amount of the basic amount shall be increased by the amount of the difference, however, with the amount of the basic amount, shall be increased. It is a prerequisite that the spouses are interlively at the end of the year.

Paragraph 5. If the stock income is negative, negative taxes are calculated with the one in paragraph 1. 1 the percentage of amounts not exceeding the basic amount, and the tax rate referred to in paragraph 1. 2 of the amount exceeding the basic amount. The negative tax is offset by the end tax of the taxable tax and any remaining amounts shall be set aside in the final tax for the following revenue.

Paragraph 6. If a married person's stock income is negative, the amount in the second spouse is resided to a positive share income. It is a prerequisite that the spouses are interlively at the end of the year. Of a possible remaining negative amount, negative taxes shall be calculated in accordance with paragraph 1. 5 with the use of double basic amounts. If both spouses have a negative share income, the double basic amount is prorated between the spouses. Negative tax, which cannot be resisted in the final tax of the taxable man, is set against the final tax of the spouse.

Paragraph 7. Basic amount in paragraph 1. 1-2 is adjusted in accordance with section 20.

§ 8 b. Of CFC-income tax is replied to tax with the rate referred to in section 17 (5) of the company tax havens. 1.

§ 8 c. For persons covered by Article 2 (2) of the source tax system. 1, no. 1, 2, 4, 5, 7 and 9-27, or § 2, paragraph 1. 2, the tax corresponding to the municipality of income tax is calculated by the taxable general income. The same applies to persons covered by paragraph 2 (2) of the source tax. 1, no. 3, hydrocarbons of section 21 (1). Paragraph 2, or Article 9, on the taxation of seamen, when the person concerned has chosen to be taxed as if they were covered by the source tax bill section 2 (2). 1, no. 1. The tax will be replied to with the average local authority print percentage for the calendar year in question nedrounded to the nearest whole percentage.

Paragraph 2. In cases where, pursuant to section 10 (4), 5, a reduction in the calculated taxes in the use of a person-deduction shall be reduced tax corresponding to the local income tax during the use of the same person deduction.

§ 9. The income tax from sections 6, 7, 7 a and 8 and § 8 (a) (a) 2, after the tax amounts are regulated in accordance with section 13, the tax value of the person deduction shall be reduced. The deduction shall be deductible after section 10 and the tax value of the person after paragraph 12. To the extent the tax value of the persons deducted from the tax rate after paragraph 8 cannot be deducted from the tax after Article 8, the tax rate shall not be deducted from the taxes in accordance with section 6, 7 and 7 a and Article 8 (a) (a). 2. Similarly, if the tax value of the person deducted tax percentage after paragraph 6 cannot be deducted from the tax after paragraph 6, the tax rate shall not be deducted from the taxes in accordance with sections 8, 7 and 7 a and 8 (a) (a). 2. income tax after § 8 c and income tax to the municipality and church tax shall be reduced in a similar manner.

People Deductions

§ 10. In this country, in full, taxable persons constitute the amount of the basic amount of the human income, 42 000. (2010-level).

Paragraph 2. In the case of persons who, at the end of the year of earnings, not covered up to 18 years of age and have not entered into matrimony, constitute the basic amount of the human fraall $31,500 (2010-level).

Paragraph 3. To the extent a married person who is alive with the spouse of the income year expired, cannot exploit the tax value of the personal fractions, the use of the tax value for a reduction in accordance with section 9 of the second conjugable tax is used.

Paragraph 4. For persons who have opted for taxation according to section 48 E and 48 F, the rules shall be found in paragraph 1. Paragraph 1 and 2 shall not apply in respect of the calculation of the tax of the income covered by the Danish Tax Code of the source and 48 E and 48 F. 3 apply to the person ' s deduction to be added to the persons concerned.

Paragraph 5. For persons who are taxable according to Article 2 and whose income is a period of one year, the calculated tax on a person deduction shall be reduced by the tax value of a person deduction in accordance with the rules laid down in paragraph 1. 1 and 2 if the taxable income is covered by the source tax of Article 2 (2). 1, no. 1 and 9 (13) or (9). TWO, ONE-THREE. Act. The provisions of 1. Act. shall not apply to the extent to which the taxable income tax is taxed in accordance with section 9 (4). One, on the taxation of seafarers. The provision in 1. Act. shall not also apply to persons applying for residence permits in accordance with Article 7 of the foreignment.

Paragraph 6. Persons covered by the source tax tenment section 2, and if income includes a shorter period than 1 year, cf. however, however, section 5 A 5 D, may choose to have the calculated tax reduced by the tax value of a person deduction in accordance with the rules laid down in paragraph 1. 1 and 2 if the taxable income is covered by the source tax of Article 2 (2). 1, no. 1 and 9 (13) or (9). TWO, ONE-THREE. Act. The call for an income must be taken by the 1. July of the year after that particular income. You can redo the selection by the 30. June of the second calendar year after the end of the income year. The provisions of 1. Act. shall not apply to the extent to which the taxable income tax is taxed in accordance with section 9 (4). One, on the taxation of seafarers. The provision in 1. Act. shall not also apply to persons applying for residence permits in accordance with Article 7 of the foreignment.

Paragraph 7. The basic amounts referred to shall be governed by section 20.

§ 11. In the case of the negative net quantity of the taxable income that does not exceed the amount of 50,000 kris, a reduction shall be calculated by the percentage laid down in paragraph 1. 2. The impact shall be offset in the taxes in accordance with sections 6, 7, 7 a and 8, section 8 (a) (a). 2, and § 8 c, income tax for the municipality and church tax in the order mentioned.

Paragraph 2. For the income of the year 2012, the percentage is 1. For the income of the year 2013, the percentage rate is 2. For the income of 2014, the percentage rate is 3. For the income of the year 2015, the percentage is 4. For the income of the year 2016, the percentage is 5. For the income of 2017, the percentage rate is 6. In the case of the income year 2018, the percentage is 7. In the case of income year 2019 and subsequent revenue, the percentage shall be 8.

Paragraph 3. Is a married person's negative net income income from less than the threshold of paragraph 1. The second spouse shall be increased by the difference between the spouses if the spouses are at the end of the income year. If the person ' s net quantity income is positive, this amount shall be offset by the second conjugable negative net income of the second spouse, before the sum of the spouse shall be increased after 1. Act.

Paragraph 4. If a married person is unable to take advantage of the impact calculated in accordance with paragraph 1. In the second one, if the spouses are at the end of the income year, they shall not be taken into account in the other prenup.

Paragraph 5. A reduction in taxes under paragraph 1. 1-4 shall comprise only persons who have a duty to pay income tax after § 8 c or municipality income tax.

Tax Value

§ 12. The tax value of the personal deduction referred to in section 10 shall be as a percentage of the deductions. The amount of the inventory shall be used as per the calculation of income tax to the municipality and the church tax. However, in the case of the taxable taxable tax after Article 8 (c), the tax rate shall be applied to the tax after paragraph 5 (s). 7. In calculating income tax to the state, tax value of the person fraction tax rates shall be calculated for the tax percentages in accordance with section 5 (5). 1, and for health contributions after paragraph 5, no. 4.

Paragraph 2. If the tax value of the person's deduction cannot be used in the calculation of one or more of the taxes referred to in section 9, it shall not be used for the reduction of other taxes.

Subgunfire

§ 13. If the taxable income is deficit, the tax value of the deficit with the tax rate of health care shall be calculated in accordance with the tax rate. § 8, and tax rates for municipal income tax and church tax respectively, respectively, by taxing percentage after Article 8 c. The tax value of the deficit shall be offset in the order in which the taxes referred to in sections 6, 7 and 7 a and section 8 (a) (a) are set out in the form. 2. A remainder of the remaining deficit shall be deductible from the taxable income for the following revenue. The deduct of deficits in taxable income can only be produced for a future income if it cannot be spaced in taxable income or offset by tax in taxes in accordance with sections 6, 7 and 7 a and 8 (a) (8) (a). Two, for an earlier income.

Paragraph 2. If the taxable income of a married person is in deficit and the spouses are at the end of the year of earnings, deficits that are not contravened in paragraph 1 shall be required. ONE, TWO. and, to the greatest extent, deduct from the other conjugable taxable income to the greatest extent. After that, the tax value of unused deficits in the spouse ' s calculated taxes shall be offset in accordance with section 6, 7 and 7 a and section 8 (a) (a). Second, before the spouse's own unused deficit from previous income is produced after 4. 6. Act. A subsequent excess amount shall be transferred to the deduction of the following revenue after paragraph 1. ONE, FOUR. Act. Every year, deficits are deducted only in the income of the taxable man and, by the way, according to the same rules that apply to the deficit. If the spouse also has an untapped deficit in relation to previous income, then the spouse's own deficit must be set up first.

Paragraph 3. If the personal income is negative, it shall be offset by the calculation basis according to section 6 and 7 of the income-year positive capital income. A residual negative amount shall be made to offset only in capital income and then in personal income, with addendum of deduction and not included in the amount of the amount of the amount of the pension tax law section 16 (4). ONE, THREE. PC for the following revenue (s) prior to the calculation of the basic layers as of section 6 and 7. Negative personal income can only be produced, to the extent that it cannot be offset by 1. or 2. Act. for an earlier income.

Paragraph 4. If a person ' s personal income is negative and the spouses are concolively at the end of the income year, the negative amount shall be reduced by the calculation of the basis for calculating the basis according to section 6 and 7 in the second spouse ' s personal income with addendum ; in this respect, deduction shall be deduced from the amount of the amount of the amount of the pension tax law referred to in Article 16 (3). ONE, THREE. Act. A surplus negative amount shall be offset by the positive capital income of the spouses in a single one. In the case of both spouses of a positive capital income, the negative amount shall be offset by the income of the taxable income and then in the spouse ' s capital income. Consignon shall be made before the spouse's own unused deficit from previous income is produced after 5. -8. Act. A negative amount thereafter shall not be offset by the following income, to the extent that the amount may not be offset by an earlier income, to offset prior to the calculation of the basis for calculation of the basic layers as of section 6 and 7. Each year negative personal income is offset only in the positive capital income of the spouses, then in the personal income of the tax-payer, in addition to the deduction of the amount of deduction and not included in the amount of the amount of the threshold in Pension tax law, section 16 (4). ONE, THREE. a point and, finally, in the personal income of the spouse, with an addendum of the provisions of the Pension of the Pension of the Pension of the Pension of the Pension of the Pension of the Pension of the Pension Act and not ONE, THREE. Act. 3. Act. shall apply by analog; If the spouse also has an untapped deficit in relation to previous income, then the spouse's own deficit must be set up first.

Paragraph 5. 4) On transfer in accordance with paragraph 1 2 or 4 of the deficit between spouses in the balance of the taxable income and personal income of the spouses, discharged from personal income taxed abroad and not here in the country. The part of the deficit that corresponds to expenses incurred by the taxable deduction abroad cannot be transferred to the spouse. Personal income will be reduced by deductible expenditure relating to this income, regardless of whether these costs are covered by Section 3 (2). 2. The transfer shall not be carried out in accordance with paragraph 1. 4 of the part of the deficit that is matched by deduction and not co-calculated the amount of the amount of the amount of the pension tax law section 16 (4). ONE, THREE. Act. However, the provision does not apply where the tax is reduced under the provision of section 33 A or in paragraph 5 or Section 8 of the Code of Taxation of the seamen.

Paragraph 6. Deposits in taxable general income from a business as referred to in section 4 (4). 1, no. EUR 9 or 11 may not be deducted from the taxable income of the taxable income, but shall be provided for offsetting in positive taxable income in a future income from the same establishment. Similarly also applies to imprest depreciation, after the depreciation of assets, which will be used in the establishment by the completion. However, the provisions of Article 4 (2) shall not apply to the provisions of Article 4. 1, no. 9 or 11, when the Minister of Industry, no later than 31. December 1993 approved the ship project.

§ 13 a. When a person in an income is a compulsion in a reenactment or debt relief, an unexploited deduction shall be reduced, deductible deficits and then unexploited, deductible losses resulting from the rules in : the section 13 A (3) of the stock market. 2 and 3, the price of exchange law, section 32 (3). 3, and the property section 6 (6) of the property. 3, from that and previous income, with the amount to which the debt is reduced. The amount of the reduction shall be reduced by the amount of the debtor's income derived from his release for debt obligations. The reduction of deficits is taking place with effect on the income in which the redesign proposal is confirmed or a decision on debt relief is stated and, on subsequent incomes, the redesign proposal.

Paragraph 2. To the extent that the amount of the deficit must be reduced in accordance with paragraph 1. Paragraph 1 has not been used to reduce the deficit of the debtor, it must be used to reduce deficits in accordance with the rules laid down in paragraph 1. 1 on the debtor ' s business in the case of the person concerned with the operator of the undertaking concerned.

Paragraph 3. In the calculation of the company ' s deficit in the debtor ' s spouse, the income of the spouse shall be reduced that does not concern the company, with the spouse ' s expenditure which does not concern the company.

Paragraph 4. The amount of the reduction in accordance with paragraph ONE, ONE, THREE. ., to reduce untapped income tax on income from the income in which obsessive-compulsive reconstructions or debt relief are obtained, or from previous income. Reduction of negative income tax is offset by a tax value of 40% of the income. The reduction is taking effect on the income in which the redesign proposal is confirmed or a declaration of debt relief, and for subsequent incomes. If there is an untapped deductible deficit and untapped income tax, the reduction amount is used to reduce the deficit before negative income tax, so that the negative income tax is reduced only in : the amount of the reduction amount exceeds the deficit. For the purposes of paragraph 1. 2 Reduction both deficits and negative income tax on the debtor before the reduction amount is used to reduce deficits in the spouse.

Paragraph 5. The rules of paragraph 1. 1-4 shall apply by analoging to an agreement on a comprehensive arrangement between a debtor and its creditors on waste or reduction of the debtor ' s debt (optional chord).

Conversion

§ 14. If a person becomes a taxable person, or if a person ceaseless to be taxable, cf. Article 1 of the source tax shall be converted into both the taxable income as well as the personal income and income of capital of the year in which the tax is entered or terminates, so that the amounts will be equivalent to a year of income. On the basis of the year-end income, the year-end tax is calculated according to section 6-9. The calculated annual tax shall be reduced in accordance with the ratio between the amounts and the whole of the financial amounts.

Paragraph 2. One person may choose that there should be no full-year check in accordance with paragraph 1. 1. In this case, the person shall make up its taxable income, personal income and capital income for the year in question, as though they were taxable by the tax burden of the source tax at § 1 for the whole year. The total income tax shall be reduced by the amount in proportion to that part of the income that relates to the period in which the person was not taxable. The decision shall be made by the submission of tax return on the year in which the tax obligation ceaces. The choice may be made if, by 30, the declaration of customs and tax administration is made. June of the second calendar year after the end of the product concerned.

Paragraph 3. For a person covered by section 10 (4), 6, the taxable income, as well as the personal income and the income of capital for the year in which the limited tax is entered or terminates, so that the amounts will be equivalent to a year of income. On the basis of the year-end income, the year-end tax is calculated according to section 6-9. The calculated annual tax shall be reduced in accordance with the ratio between the amounts and the whole of the financial amounts.

Death Boer

§ 15. (The case).

§ 16. (The case).

§ 17. (The case).

Form Tax

§ 18. (The case).

Tax oft

§ 19. If the sum of the tax rates provided for in section 6, 7 and 8 added tax revenue percentage by the taxable income tax percentage by section 8 c exceeds 51,7 pct., the tax rate at which the tax rate is calculated shall be calculated by the tax rate at the rate of tax at : the calculation of the tax after Article 7 (3). 3 and 7, were reduced by the excess percentages.

Paragraph 2. If the sum of the tax percenters after ~ Clause 6, 7 and 8, the tax rate of income tax percentage by the tax rate shall be added after § 8 c exceeds 49,5%% respectively. for the income of the year 2010, 47,5%. for the 2011 income year, 45,5%. for the 2012 income of 2012, 43,5%. for the income of the year 2013 and 42,0%. in the case of the income of the income of 2014 and subsequent incomes, a breakdown shall be calculated in the state tax equivalent to that the tax rate at the calculation of the taxes in accordance with section 7 (2). 4, 8 and 9, were reduced by the excess percentages.

Adjustment

20. In the case of amounts of this provision, an annual calculated regulation shall be used. The adjustment rate shall be calculated as the previous year ' s regulation increase by 2,0%. be added or deduced from the annual adjustment rate of the Finance Minister for the financial year concerned, in accordance with the law of a rate adjustment percentage. The adjustment rate is calculated with one decimal place.

Paragraph 2. In accordance with paragraph 1, 1 shall be increased or reduced by the same percentage as the one with which the year ' s regulatory ratio differs from 100. The amounts thus being rounded up shall be rounded up to the nearest chronosum that can be shared with 100.

Paragraph 3. The regulation level is $100.0 for the income years 2009-2013.

Common provisions

§ 21. (The case).

§ 22. (The case).

-23. (The case).

§ 24. (The case).

§ 24 A. (The case).

The entry into force, etc.

§ 25. The law has an effect on the income of 1987.

§ 25 a. (The case).

§ 25 b. (The case).

SECTION 26. In the case of the income years 2012-2019, a compensation is calculated if the difference is calculated in accordance with paragraph 1. 2 and 3 are negative. Compensation shall be offset by the taxes in accordance with sections 6, 7, 7 a and 8, section 8 (a). 2, and § 8 c, income tax for the municipality and church tax in the order mentioned.

Paragraph 2. The amount of the difference shall be the following amount :

1) 1.5%. the basis for the bottom tax, cf. Section 6, to the extent the base exceeds a bundle of 44,800 kr. (2010-level). In the case of persons who, at the end of the income year, have not been full 18 years of age and have not been married, have been defracted 33.600 kr. (2010-level).

2) Six pct. of the personal income with an addendum of positive net income, to the extent the basis exceeds a bundle of DKK 362.800 kr. (2010-level).

3) 15%. of the basis for the top tax, cf. Section 7 (2). 1, to the extent the basis exceeds a bundle of DKK 362.800 kr. (2010-level) deduced 15%. of the basis for the top tax, cf. Section 7 (2). 1, to the extent the base exceeds the base deducted set out in section 7 (3). 2.

4) 1%. the basis for the share income tax, cf. ~ 8 (a) (a) One and two.

5) 8%. plus the percentage by calculating income tax for the municipality and the pedestrian tax deduction calculated according to section 9 J of the body count, a deduction shall be deducted on the same basis using a deduction of 4.25 and a basic amount of 14.200 kr. (2010-level).

6) The tax value added after section 12 of a $1,900 kr. (2010-level).

7) Postpone treasure after section 7 a.

8) 8%. minus the tax rate of the health contribution, cf. § 8, of the sum of negative net income income exceeding the threshold in section 11 (4). 1, and expenditure of the kind that is deductible from the inventory of the taxable income, but not by the inventory of personal income and capital income (equal deduction).

Paragraph 3. The amount of the amount shall be discharged as the sum of the amounts is calculated in accordance with paragraph 1 2, no. One-five, deduced the amounts in accordance with paragraph 1. 2, no. Six and seven. If the amount is negative, it is set to 0. The amount shall be deducted from this amount in accordance with paragraph 1. 2, no. 8.

Paragraph 4. If a poison is discriminated against in accordance with paragraph 1. 3 is positive, the second spouse shall be reduced by means of an amount equal to the positive difference between the spouses at the end of the year of the income year.

Paragraph 5. If a married person has negative net income, this amount shall be resided in the second (second) positive net income income by the amount in accordance with paragraph 1. 2, no. 2, shall be calculated if the spouses are at the end of the income year.

Paragraph 6. If a person ' s personal income with a supplement to positive net quantity of the net income is lower than the base deducted in paragraph 1, 2, no. The second (2) shall be increased by the amount of the difference, before the amount referred to in paragraph 1, shall be increased. 2, no. 2, shall be calculated if the spouses are at the end of the income year. 1. Act. shall not apply to income where taxation has been selected in accordance with the section 48 F (s) of the source tax. 1-3.

Paragraph 7. For spouses, section 7, paragraph 7. 5 to 10 shall apply when calculating the amount referred to in paragraph 1. 2, no. 3, with the bundles referred to in paragraph 1. 2, no. 3.

Paragraph 8. If a married person has a positive net income, this amount shall be offset by the second conjugable, negative net income of the second spouse, before the amount of the payment in accordance with paragraph 1. 2, no. 8, shall be calculated if the spouses are at the end of the income year.

Niner. 9. Basic amounts and bundles referred to in paragraph 1. 2, no. 1, 2, 3, 5 and 6, shall be adjusted in accordance with section 20.

Paragraph 10. Compensation in accordance with paragraph 1. 1-8 shall comprise only persons who have a duty to pay income tax after § 8 c or municipality income tax.

§ 27. The tax minister lays down the detailed rules necessary for the implementation and administration of the law.

§ 27 a. (The case).

§ 28. The law does not apply to the Faroe Islands and Greenland.

1) This notice contains comments on the main entry into force and transitional provisions adopted in the 2011-2012 parliamentary year. In the case of comments on the entry into force of the Act of Law and Transitional Transitional and Transitional Transitional Code, Reference is made to previous statutory regulations of the person tax law by law no later than by law-making 143 by 8. February, 2011.

2) This is a lack of consistency in the suspension of a subsequent number in the provision. The problem will be corrected at the earliest opportunity.

3) The provision in section 4 (a), 1, no. 3, as amended by section 9, nr. Seven, in law no. 433 of 16. May 2012. The wording of the determination is effective and effective with 1. January 2014, cf. Section 15 (3). Two, in Law No 433 of 16. May 2012, as amended by section 23, nr. Two, in Law No 1354 of 21. December 2012.

4) The amendment to Article 13 (1). 5, as of section 3 of the Law No 921 of 18. In September 2012, it is not the work of this notice, as it was included in the amendment in paragraph 4, when it was amended by the amendment. Six, in law number. 1395 of 23. December 2012.