Law on the amendment of the Pension of Pension Taxation Act, the Act of Taxation, the Tax Act, the Tax Act, the Act of Employment and the Employment Act
(Forrentging of negative institutional tax, the establishment of a non-payment approval scheme for non-deductible pension payments and repayment, etc., of non-deductible payments to interest payments to the payment wound, 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 :
In the Pension Taxation Act, cf. Law Order no. 170 of 22. February 2011, as amended, among other things, at § 15 in Law No 2. 1354 of 21. December 2012, and no later than Section 7 of Law. 649 of 12. June 2013, the following changes are made :
1. I Section 7 (2). 2, no. 7, the ' income ` shall be deleted.
2. I § 17, paragraph 1. 1, is inserted after 2. Act. :
" TWO. Act. shall apply mutatis muctis to the interest rate attributable to the special account for negative tax, cf. paragraph 6. Amount of the special account for negative tax, cf. paragraph 6, deduction before deduction of any other negative tax. `
3. I § 17, paragraph 1. ONE, SIX. pkt., There'll be eight. pkt., changes " 4. Pct. " to : " 6. Pct. "
4. § 17, paragraph 1. 2, ITREAS :
" Stop. 2. For the taxable in accordance with section 1 (1). 2, no. 1, 2, 7, 8 and 10, may negative tax and interest in accordance with paragraph 1. ONE, TWO. and 3. ptangle that has not been deducted from the next 5 income after the income year, where the negative tax and interest rate is calculated shall be paid in accordance with the income of the Member State in accordance with the following year. however, paragraph 1 3 and 4. By the count of 1. Act. interest which has been attributed to the special account for negative tax shall be deemed to have been incurred at the same time as the negative tax that they are calculated by. ` ;
5. I § 17, paragraph 1. 3, no. 1, and paragraph 4, no. 1, changes "income and" to : "income,".
6. I § 17, paragraph 1. 3, no. 2 (b) and paragraph 4, no. 2 (b) is replaced by the following : ' (pension tax law). ` ; to : '(pension tax law), and'.
7. I § 17, paragraph 1. 3 and 4, pasted as no. 3 :
" 3) interest-charged interest on the specific account for negative tax, cf. paragraph SIX, ONE. Pct. "
8. I § 17 pasted as paragraph 6 :
" Stop. 6. For the taxable in accordance with section 1 (1). 2, no. Paraguate 1, 2, 7, 8 and 10 may part of the negative tax of the income year in accordance with paragraph 1. ONE, ONE. pkt., transferred from the general account to a negative tax to a special account for negative tax, which shall be brackets annually at the end of the income year with a rate of interest corresponding to the 5-year interest rate in the dilation rate of the SEC published by the Financial Authority ; the measurement of insurance commitments on the last working day of the income year. The negative tax and the interest calculated interest shall not be offset in the payment wound in accordance with paragraph 1. 2 or the transfer year after 7. Act. The part of the negative tax of the income year, which is transferred after 1. points may not exceed the amount equal to the tax value of the bonus of the conversion bonus paid by the pensionable institution in the income year in the case of redrawing a scheme with the right to interest-rate bonuses to a system without a guarantee ; a 0% scheme. warranty or arrangement with a conditional guarantee without an associated unconditional warranty of 0%. For pension funds, etc. covered by section 7, the tax value of the encoded redrawing bonus after 3 is being collected. Act. as the tax value of the amount of the deducted after paragraph 7 (3). 2, no. 1, and the tax value of direct payments to the pension eligible under Article 7 (3). 2, no. 1, cf. Section 7 (2). 2, no. 7 that can be applied to the encoding of redrawing bonuses. In the case of life assurance undertakings and so on, the tax value of the encoded resigning bonus after 3 is being made up to the tax value of the applicable life assurance undertakings. Act. to the tax value of the amount of the amount of the tax base referred to in Article 8 (3). FOUR, ONE. pkt. that can be applied to the encoding of redrawing bonuses. The balance of the special account for negative tax increases with the payment of the balance at the end of the year of the income and shall be reduced by an amount equal to the amount in the special account for negative tax deducted in the income tax of the income tax after Article 7 or 8 ; cf. paragraph 1, as well as the amount paid from the special account for negative tax in the income year, cf. paragraph 2. Negative tax and interest rate calculated on the special account for non-deducted tax that is not deducted in income tax after section 7 or 8, cf. paragraph 1, or has been paid, cf. paragraph 2, transferred to the general account for negative income tax in the sixth income after the income year, where the negative tax is calculated. `
9. § 27, paragraph. FIVE, ONE. and 2. pkt., ITREAS :
" A tax sum paid in accordance with section 21 to 24 of a pensioner, the difference between the amount of the 20. February of the year after the year of income, for payment. A tax sum paid in accordance with section 22 to 23 a of a financial institution, a credit institution or a capital pension fund shall be offset by the difference between the 8. In January of the year after the income year, the payment shall be made. `
In the pensions tax law, cf. Law Order no. 586 of 24. May 2013, as amended by Section 6 of Law No 513 of the seventh. June 2006, the following changes shall be made :
1. I Section 2 (2). 1, the following shall be added after ' the death of the pension entitlement ' : the requirement for equal benefits not in respect of pension schemes under No 1. 1, "
2. Section 20 (2). 1, no. 5, revoked.
3. § 20 A revoked.
4. I § 21 A, paragraph 1 1, is inserted after 2. Act. :
' Repayment from a pension scheme covered by section 19 of the same income, in which payment has been made, may only be carried out to the employer and so on which has made the payment to the pension scheme. `
5. I § 21 A, paragraph 1 ONE, FOUR. pkt., There's gonna be five. pkt., replaced " 1 and 3. Pct. " To : 1. and 4. Pct. "
6. I § 21 A, paragraph 1 1, pasted as 7. and Act 8. :
" Is the amount mentioned in 1. Act. transferred, including converted to an age insurance covered by § 10 A or old-age sparing covered by § 12 A before the application for repayment, the recovery shall be repaid as mentioned in 1. Act. from the age insurance or age savings of the amount, as referred to in 1. Act. deduced from a tax after paragraph 25 (1). 1, no. 9. § 28, paragraph 1. ' 2, shall not apply to the refund. `
7. I § 21 A, paragraph 1 2, pasted as 3. and Act 4. :
" Repayment or transfer of amounts may take place in the same income in which the payment has been made or later received. Repayment from a pension scheme covered by section 19 of the same income, in which payment has been made, may only be carried out to the employer, etc., which has made the payment to the pension scheme. `
8. I § 28, paragraph 1. 1, paragraphs 20 (2) shall be deleted. 1, no. Five, or ".
9. I Section 45 (3). 2, the following shall be inserted after ' rate of retirement ` in pension purposes ` : ', an old-age savings `.
10. After Chapter 4, insert into Section I :
" Chapter 5
Decision on non-deductible and non-abductory payments
§ 48. Any person may, by means of customs and tax administration, have a decision to make payments made to a pension scheme, etc. covered by Title I, section 53 A or Article 53 B, which the person concerned is entitled to the payments from, is not deductible ; or the disposal of the taxable income, either in this country or abroad for the purposes of extermination of the payments from the scheme, which, after paragraph 20 (1), is not to be discharged. 4, section 32, paragraph. Paragraph 1, section 53 A, paragraph 1. 5, and section 53 B (3). 6, will be treasures and duty-free.
Paragraph 2. The customs and tax administration shall keep information on payments referred to in paragraph 1. 1 until all payments from the pension scheme, etc., which may be applied to the payments in question have been carried out.
Paragraph 3. The tax minister may lay down rules on information to be given to customs and tax administrations for the purposes of paragraph 1. 1. "
11. I § 53 B, paragraph 1. SIX, THREE. pkt., the following shall be inserted after ' and which have not been able to dedube from the inventory of the taxable income ' in this country or abroad '.
12. § 57, paragraph. 1, no. 4, revoked.
Amendments Nos 5 and 6 will be no. 4 and 5.
In the source tax law, cf. Law Order no. 1403 of 7. In December 2010, as last amended by Section 7 of Law No 894 of 4. July 2013, the following changes are made :
1. I § 49 D, paragraph 1 1, pasted as 2. and Three. Point. :
' Payback to the employer, etc. as referred to in Article 21 A (1) of the Pension Code, ONE, THREE. pkt., and paragraph. TWO, FOUR. pkt., including the contribution. In the form of a transfer referred to in Article 21 A (1) of the Pension Code, 1 and 2, to another pension fund, another insurance undertaking or another financial institution shall make the transfer of the transfer exclusive, with the obligation to calculate and contain the contribution to the pensioner ' s pension which has initially received ; The pension payment. "
In labor law, law number. 471 of 12. June 2009, as amended by Section 3 of Act 3. 1278 of 16. In December 2009 and Section 4 of Law No 1382 of 28. December 2011, the following change is made :
1. I Section 2 (2). 1, no. 4, in the case of Article 19 (1) of the Pension of Pension of Pension Act, unless there has been a refund on the employer, etc. as referred to in Article 21 A (1) of the Pension Code. ONE, THREE. pktor, or paragraph, TWO, FOUR. Pkton, ".
Paragraph 1. The law shall enter into force on 1. January 2014.
Paragraph 2. § 1, no. 1-8, has effect from the year 2013. Pension institutes that have the conversion bonus for pensions eligible for redrawing an arrangement with the right to interest-rate bonus for a system without warranty, a zero-per-per-per-per-system scheme. warranty or arrangement with a conditional guarantee without an associated unconditional warranty of 0%. in the income year 2010 and with income year 2012, in the year of the year 2013, a sum may be transferred to the special account for negative tax corresponding to the amount charged on section 17 (5) of the Pension Code. SIX, THREE. pkt., as entered into by this law's § 1, nr. 8, set up by the Pension of Pension of Pension Act, Section 17 (3). ONE, TWO. Act. Section 17 (5) of the Pension Codeck Code. ONE, FOUR. pkt., as entered into by this law's § 1, nr. 2 shall apply mutatis mutis.
Paragraph 3. § 2, nr. Paragraph 1 shall have effect on pension schemes with ongoing payments under the provisions of Article 2 (2) of the Pension Code. 1 which has been paid out on 25. April 2012 or later.
Givet on Amalienborg, the 18s. December 2013
Under Our Royal Hand and Segl
/ Jonas Dahl