Section I
TITLE II
TITLE III
TITLE III A
TITLE IV

Publication of the tax audit law 1)

This shall be announced by the tax control law, cf. Law Order no. 819 of 27. June 2011, with the changes resulting from paragraph 2, no. Six, in law number. 462 of 12. June 2009, section 4, no. 2-4, in the law. 1560 of 21. In December 2010, section 10 of Law No 1382 of 28. December 2011, section 8 of law no. 118 of 7. February 2012, Section 11 of law no. 326 of 11. April 2012, Section 4 of Law No 398 of 9. May 2012, Section 11 of law no. 433 of 16. May 2012, section 3 of the law. 557 of 18. June 2012, section 6 of the law. 590 of 18. June 2012, section 8 of law no. 591 of 18. June 2012, section 4 of law no. 593 of 18. June 2012, section 8 of law no. 922 by 18. September 2012, section 1 in law no. 927 of 18. September 2012, section 1, no. 1-8, in the law. 1354 of 21. December 2012 and section 10, no. Two, in Law No 649 of 12. June 2013.

The change that comes from § 117, nr. Amendment No 4. 1336 of 19. In December 2008, it is not the work of this legislative notice, as the change subsequently has been abolished, cf. § 15, Act 15. 649 of 12. June 2013.

The changes resulting from paragraph 19 of Law No 1 516 of 12. June 2009 is not the work of this legislative notice, as the changes subsequently have been repealed, cf. Section 14 of law no. 118 of 7. -February 2012.

The change that is being followed by section 8. 1, in Law No 1. 118 of 7. February 2012 on mutual assistance for the recovery of claims relating to taxes, duties and other measures, as well as administrative cooperation in the field of taxation, in respect of the drafting of Article 3 A (3) (A) of the Tax Code. The date of entry into force of the business and growth Minister is not included in this legislative notice.

The changes resulting from paragraph 3, no. 1-4, in the law. 926 of 18. September 2012 amending the equation of the equation, the Courishment Act, the tax bill and the tax bill (tax) tax law (Taxation of shareholders, pressure and locking of selected reporting obligations, better advance procedure, etc.) are not incorporated into this ; by law, since the date of entry into force of these changes is 1. January, 2014, but it is clear from the notes on which paragraph is amended by that law.

The changes resulting from paragraph 3, no. 5-10, in law number. 926 of 18. September 2012 amending the equation of the equation, the Courishment Act, the tax bill and the tax bill (tax) tax law (Taxation of shareholders, pressure and locking of selected reporting obligations, better advance procedure, etc.) are not incorporated into this ; by law, since the date of entry into force of these amendments shall be determined by the tax minister, but it is apparent from the notes on which paragraphs are amended by that law.

The changes resulting from § 1, nr. 9-11, in the law. 1354 of 21. December 2012 amending tax control, withholding tax laws and various other laws (Extension of the annual tax return scheme, the reporting of yields etcev), is not the work of this notice, since the time of entry into force of these provisions is : changes are the 1. January, 2014, but it is clear from the notes on the articles which are being amended by that law.

The changes that follow section 10, no. One and three, in the law. 649 of 12. June 2013 amending the Tax Code and various other laws (New tax structure on tax matters and changes as a result of the commissioning of Single Endriction System, etc.), are not the work of this notice, as the time the entry into force of these changes is 1. January, 2014, but it is clear from the notes on the articles which are being amended by that law.

Section I

§ 1. Anyone who is taxable in this country must be taxable and tax administration annually, whether positive or negative, and about its own residence. The species of fortune covered by § 8 B, § 8 F, § 8 H, § 8 P, § 8 Q, § 10, § 10 A, § 10 B or § 10 E, as well as information on the property value of immovable property situated in foreign countries, unless the information is subject to one of the said reporting obligations. In addition, the taxable must also tax losses and losses which can only be offset in taxable income from sources of the same kind as the deficit or loss pertains.

Paragraph 2. After setting from the Tax Minister, the tax minister determines the information that is relevant to the tax settlement or tax calculation of taxes, including information necessary for the control of the basis of the bases for the purposes of the tax and the taxis, sellers ' sellers '.

Paragraph 3. By setting the tax council the tax minister, whether the selenium is to be signed or attached to another special way shall be subject to the tax return.

Paragraph 4. By setting the Tax Minister, the tax minister determines the design and distribution of forms to be used when the tax return is used. Taxable who do not receive a self-grant form shall not be exempt from self-provocations.

Paragraph 5. The tax minister provides for the provision of certain tax obligations, including the party responsible for submitting a tax return, in accordance with the legislation to submit a tax return, instead of a tax return.

Paragraph 6. Notwithstanding paragraph 1 5 receive the party responsible for self-publishing who are conjulious with a spouse who receives a tax return, cf. the item 4 of the source tax bill, only information on reported numbers for the purposes of the annual tax return. The annual tax return is formed when both spouses have self-yielded.

Paragraph 7. Following the setting of the Tax Council, the tax minister may lay down detailed rules for the submission and content of requests to be submitted in respect of the tax legislation relating to the tax return.

§ 1 A. The tax minister may lay down rules that, according to this law, the specified taxable may not change information on certain income and deductions, subject to the obligation to provide information on customs and tax administration.

Paragraph 2. To this extent, information shall be subject to the rules referred to in paragraph 1 1 is untrue and leads to low tax employment, section 13 or 16 not apply. Similarly, if a piece of information is subject to the rules laid down in paragraph 1. Paragraph 1 shall not be reported to customs and tax administration.

Paragraph 3. In addition to the cases referred to in paragraph 1, Paragraph 16 shall not apply where a low tax person is due to an unreal information from a reporting obligation under this law.

§ 1 B. Undertakings providing loans or loans may, upon consent of the registered few, access to information that is part of the latest annual tax return and which are necessary for the use of specific credit situations.

Paragraph 2. Access pursuant to paragraph 1. 1 assumes that the company has entered into an agreement with customs and tax management on access. Such agreements shall include provisions for the payment of the undertaking in accordance with the law on the re-use of the public sector's information.

§ 2. The party obligation shall not include :

1) Children not filled to 15 years at the beginning of the year, unless in the income year they have had taxable income.

2) People who are solely taxable according to Article 2 (2) of the source tax. 1, no. 3, 6 or 8, or paragraph. 2, the latter subject to the fact that the person concerned is subject to Article 9 (1). One, on the taxation of seafarers.

3) Companies and associations, etc., which alone are taxable according to section 2 (2) of the company tax havens. 1 (c, d, e, e, or g).

4) Simplifications and others as referred to in section 1 (1). 1, no. 6, in the corporation tax law, where the association and so on does not have revenue, profit or loss as referred to in section 1 (1). 1, no. Six, in the corporate tax law.

5) Simplifications and others as referred to in section 1 (1). 1, no. 6, in the corporation tax law, if the association, etc., as a result of the waiver of the provisions of Article 3 (3), Two and three, in the corporate tax bill, do not have income tax. It is, however, a condition that the purpose of the association is exclusively non-profit-making, or otherwise, of the use of non-profit.

6) Stock income solely comprising the yield of final yield tax, unless the total share income of the taxis exceeds 5,000 cages, or share income with a possible spouse income exceeds 10 000 ; DKK However, exemption shall not apply to spouses at the end of the income year, if one spouse has a share income in which there is no definitive yield tax.

7) Income, which is taxed according to the $48 E and 48 F of the source tax.

8) Death Boer, which, after section 6 of the death penalty bill, is exempt from paying income tax.

Paragraph 2. The exemption referred to in paragraph 1. 1, no. Paraguation 2 and 3 shall not apply where the taxable person has received benefits in the section 16 A of the body of the body. Paragrams 1 and 2, or abstentions covered by Section 16 B of the body of the body of the body, where no yield tax is not provided for in section 65 of the source tax, unless the yield and other options are covered by the source tax tenet section 65 (2). 5. The exemption referred to in paragraph 1 shall be taken. 1, no. Paragraph 2 shall not apply to a taxable taxable subject to the section 2 (2) of the source tax. 1, no. 3, and which have chosen to be taxed according to the section 2 (2) of the source tax. 1, no. 1.

Paragraph 3. ElProduction establishments covered by Section 57 (3). 1, no. 1, in Law No 1. 375 of 2. in writing.-(IT) June 1999 on electricity supplies, with an electricity production in the income year of less than 10 MW power, instead of submitting a proper self-rendering obligation, by submitting the undertaking ' s annual accounts before the expiry of the company ' s tax release. The provision in section 3 (3). TWO, TWO. pkt., if applicable, shall apply mutatis muctis.

§ 3. Following the attitude of the Tax Council, the tax minister may lay down rules for operators to draw up a tax annual accounts as the basis for the tax return and on the accounting basis for this year's accounts.

Paragraph 2. By setting the Tax Minister, the tax minister may lay down rules that legal persons prior to the expiry of the self-release period shall submit to the tax annual accounts for the most recently closed accounting period to customs and tax administration. Where the accounts have not yet been approved by the General Assembly at the expiry of the deadline, no later than 14 days after the meeting of the General Assembly shall be notified of the Joint Assembly ' s decision concerning the meeting of the Joint Assembly, the accounts.

Paragraph 3. The Tax Minister may, on the basis of the setting of the Treasury, lay down rules on the retention of the fiscal year accounting and of accounting documents that are relevant to the establishment of the undertaking ' s taxable income. However, this does not apply to the accounting documents covered by Section 10 (1) of the Book of Accounts. 1-3.

Paragraph 4. In the same way, the fiscal year and so on shall not be in accordance with the rules laid down by the Secretary of the Treasury. One-three, find paragraph 5, paragraph 5. 2 and 3, corresponding use.

Paragraph 5. Is a communication referred to in paragraph 1. TWO, TWO. and shall not, in good time, lead to the Joint Assembly ' s decision on the accounts for an increase in the income from which the tax is calculated, section 5 (5), shall be calculated. 1, corresponding use.

§ 3 A. 2) Selator, etc., covered by the section 1 (1) of the company tax tenet. 1, no. Two-six, shall keep a record of all the owners and members of the community. New owners and new members shall at the latest within two weeks of the ownership and membership of the owner and of the Member States shall inform the company and so on of their identity.

Paragraph 2. Commanditcompanies covered by Section 2 (2). 2, in the law of certain operators, undertakings shall keep a record of all complementarity and commandments of the in-command company. New participants shall notify the company within two weeks of the ownership of the owner in writing by the company of their identity.

Paragraph 3. Partner companies covered by Chapter 21 of the company law must include a list of all participants in the partner company. New participants shall notify the company within two weeks of the ownership of the owner in writing by the company of their identity.

Paragraph 4. Trustees and administrators of trusts and other similar legal events must be in possession of identity information on other panes and administrators and their foundations, as well as identity information on recipients and potential recipients of the shares ; The trough and so on 1. Act. shall not apply in the case of possible beneficiaries of non-profit or otherwise non-profit-making use. 1. Act. shall apply only when the trustee or custodian is resident or resident in Denmark or the establishment is carried out from a firm operating location in Denmark.

Paragraph 5. The identity information provided for in paragraph 1. 1-4 must include full name, address, home country and person number (cpr-no) have the person on which identity information should be available, not cpr no but company number (cvr-no), information cvr no. If the person does not have the cvr No but the number of the operator (SE-#), the person shall be informed of this. Does not have C/No, Cvr No or SE No, the date of birth shall be provided when the person concerned is a natural person and a possible tax identification number (TIN-#) in the home Member State.

Paragraph 6. The information referred to in paragraph 1. 1-5 shall be kept for at least five years from the end of the income to which the information relates.

Paragraph 7. Companies included in the section 1 (1) of corporation tax. 1, no. The information referred to in paragraph 1 shall be accompanied by reference to the tax return on the part of the tax. 5 on those who in the income year have held at least 5%. of the company chapter, or has been the Council for at least 5%. of the aggregate voting value in the company, cf. however, paragraph 1 6.

§ 3 B. Taxable,

1) in which natural or legal persons exercise a determinant influence,

2) exercising a dominant influence over legal persons,

3) there are corporate contees with a legal person,

4) which has a fixed operating facility situated abroad ;

5) there is a foreign natural or legal person with a firm operating location in Denmark, or

6) there is a foreign natural or legal person with hydrocarbon-related activity covered by the section 21 (1) of the hydrocarbons. 1 or 4,

shall, in the supply, provide information on the nature and scope of commercial or economic transactions with the abovementioned Parties in paragraph 1. 1-6 (controlled transactions). With legal persons in number two. Paragraph 1 and paragraph. 3 siding companies and associations, etc., which, according to Danish tax rules, do not constitute an independent tax subject, but whose relationship is governed by company law rules, a company agreement or a association statute. Section 1 (1). 2 shall apply mutatis mutis.

Paragraph 2. In the case of determining influence, ownership or availability of voting rights means that direct or indirect property is owned more than 50%. of the share capital or shall be advised over more than 50%. Of the voices. In determining whether the taxable person is considered to have a determining influence on a legal person, or whether a determinant influence over the taxable of a legal or physical person, is considered to be shares and voting rights, to be included in the companies involved, cf. paragraph 3, for personal shareholders and their handover, cf. Section 16 H (3) of the body of the body. 6, or of a fund or trust set by the parent company itself or by the companies concerned, near-standing, etc., or funds, or trusters set by them. Similarly, ownership and voting rights shall be included as holders of other members of the company, with whom the shareholders have an agreement on the exercise of a common bogey influence. Similarly, ownership and voting rights shall be included as included in the section 1 (2) of the source tax of the source of the source tax of the source or death penalty. 2, jointly or jointly with a fund or a trust in which the taxable person or its immediate or funds are founded by the taxable person or its own or any kind of presence. As a nourier, the spouse, parents and grandparents, parents and grandchildren and their spouses or their spouses are deemed to be the spouse, parents and grandchildren and their spouses after the persons mentioned. The position of the stepchild and of the adoptive relationship with the original relationship is relative to the relationship.

Paragraph 3. The legal persons of the group shall be taken to mean legal persons, where the same group of members has a determining influence, or where there is joint management.

Paragraph 4. A legal or natural person shall be deemed to be foreign if the person is a resident of a foreign state, the Faroe Islands or Greenland, including, in accordance with the provisions of a double-tax agreement.

Paragraph 5. The parties responsible for the self-deposition must be completed and hold written proof of the price and conditions laid down for the operations controlled, cf. however, paragraph 1 6. The written evidence must be submitted to the customs authorities and the tax administration application and must be such that it may form the basis for assessing whether prices and conditions are laid down in accordance with what might be ; obtained if the operations were concluded between independent parties. Written documentation, in the form of database examinations, shall be carried out only if the customs and tax administration requests so, and with a minimum of 60 days. No documentary evidence of controlled transactions, which is insignificant and frequent, shall not be drawn up. The customs and tax administration shall lay down rules for the contents of the written documentation. The rules laid down must be approved by the Skate Council.

Paragraph 6. Taxable persons who, acting alone or in concert with affiliates, cf. paragraph Under 250 people, under 250 people, an annual balance of less than 125 million has been in an annual balance. DKK or an annual turnover of less than 250 million. cursures shall, as paragraph shall be laid down. FIVE, TWO, FIVE. Act. the corresponding use, alone and complete, and shall keep written proof of the price and conditions laid down for the purposes of :

1) controlled transactions with natural and legal persons belonging to a foreign state that does not have a double taxation agreement with Denmark and, at the same time, not a member of the EU or the EEA ;

2) controlled transactions with a fixed operating point situated in a foreign state that does not have a double taxation agreement with Denmark and which is not a member of the EU or the EEA ; and

3) controlled transactions with a fixed operating site located in Denmark, provided that the taxable person, cf. paragraph 1, no. 5, are indigenous to a foreign state that does not have a double taxation agreement with Denmark and, at the same time, is not a member of the European Union or the EEA.

Paragraph 7. In the calculation of the size limits laid down in paragraph 1. 6 include legal persons who are affiliates with the taxable person, cf. Section 4 (4) of the exchange rate law. However, the balance of the total balance shall be discharged from debts and claims between the taxable and congloment legal persons and shares of corporate legal persons who are owned by the taxable and vice-verted person. For the circulation of turnover between the taxable and group-related legal persons, the outlets shall be discharged.

Paragraph 8. 3) The customs and tax authorities may impose the scope of the undertakings referred to in paragraph 1. 1 or 6 to submit a statement as referred to in paragraph 1 (1) of the auditor Act. 2, concerning the documentation referred to in paragraph 1 in paragraph 1. FIVE, TWO. Act. It is a condition of the declaring speech that the company has had controlled transactions with natural or legal persons in countries outside the EU or the EEA with which Denmark has not concluded a double taxation agreement ; or the company ' s annual reports, according to the company ' s annual reports, have had an average of operating deficits in 4 consecutive income, the most recent of which is the income for which the declaration is given, measured as the result of primary operations before financing, extraordinary items and taxes. However, insurance undertakings are used as operating result targets for insurance undertakings. In the case of other financial undertakings, the result before tax as a performance target is used. It is also a condition that it is appropriate for the supervision of the tax conditions to be carried out and relevant to customs and tax administration to obtain the declaration. The deadline for the submission of the declaration shall be at least 90 days calculated from the date of the date. The time shall be given at the earliest of seven days after receipt of the documentation referred to in paragraph 1. FIVE, TWO. Act. The customs and tax administration decision on the intake of a revision declaration may not be complained to the second administrative authority. However, the decision may be made to the Country of Agriculture, the customs and tax administration hencesing the matter without undertaking a change to the company ' s self-published income, based on the documentation referred to, or the management of the administration, carry out a reduction in the amount of income tax submitted on the basis of the documentation referred to. The time limit shall be three months from the direction of the establishment ' s notification to the establishment or reduction of the establishment. In addition, the decision may be reviewed in relation to a complaint against a change in the company ' s self-published income, based on the documentation referred to. The 9 shall be lodged by complaint after this destination. And 11. Act. for the purposes of Article 42-46 of the tax administration of the law. The customs and tax administration may lay down detailed rules on the content and submission of the declaration and the deadline for submitting the declaration.

Niner. 9. Where the taxable person has not produced any evidence pursuant to paragraph 1, a declaration of five or six or submitted certificate pursuant to paragraph 1. 8, find paragraph 5, paragraph 5. 3, apply in respect of the operations controlled.

§ 3 C. The accounting to be applied to fiscal and labour market contributions may be carried out in foreign currency according to the rules laid down in the accounting law and the annual accounting law.

Paragraph 2. Compensate messages to Danish tax authorities shall be made in the Danish currency. The tax minister may lay down specific rules for conversion between the accounts in foreign currency and compulsory information in Danish currency.

Paragraph 3. Notwithstanding paragraph 1 1 and provisions issued in accordance with paragraph 1. TWO, TWO. pkta, as referred to in paragraph 1, to the taxable person. 6 the tax annual accounts of a single foreign currency and reckons the result of the Danish currency, cf. paragraph 7. Decisions and so on of importance for the tax recruitment shall be carried out in the selected foreign currency before converting the result to Danish currency. It is a condition that, prior to the beginning of the first income, for which a currency other than the Danish currency is selected, the currency has been notified to the customs and tax administration on the currency of the currency and the relevant currency, and the course of the central bank to be used for the conversion of the result, cf. paragraph 7. Customs and tax administration may, in special cases, dispose from the deadline in 3. Act.

Paragraph 4. The taxable shall be recorded in the currency of the currency concerned or to ensure that the accounts contain information which, at any time, make it possible to convert to the currency in question. A taxable annual report by the International Accounting Standards (IAS) or the International Financial Reporting Standards (IFRS) may choose to prepare tax-annual accounts in its functional currency or in Danish currency.

Paragraph 5. The taxable income may for subsequent incomes choose that the tax annual accounts shall be produced in the second currency than the one previously chosen if the change is justified in the company or group's relationship. It is a condition that, before the beginning of the product, the taxable income for which a currency has been applied to a currency other than the previously chosen currency has been notified to the customs and tax administration of the new currency ; used, and the rate of the central bank ' s rate to be used for the conversion of the result, cf. paragraph It is also a condition that, from customs and tax administration, authorisation has been obtained. The customs and tax administration may, in specific cases, dispose from the deadline in 2. Act.

Paragraph 6. The following shall be granted to the taxable person referred to in paragraph 1. 3 :

1) Legal persons covered by company tax tents § 1 or § 2 (2). 1 (a) or (b).

2) Legal persons covered by the Fund Code Section 1.

3) Physical persons covered by the source tax and section 1 or section 2 (2) of the source tax. 1, no. 4 or 5, and the death penalty area is covered by the Code of Death Code, all alone in respect of the calculation of income from self-employed business.

Paragraph 7. The conversion of the result to Danish currency, cf. paragraph THREE, ONE. pkt., must be carried out to an average rate for the income year. At the conversion of the result, a central bank shall be used to set the exchange rate. The choice of the central bank ' s exchange rate to be used for the conversion of the result shall be notified in respect of the customs and tax administration in accordance with paragraph 1. 3, 3. pktor, or paragraph, FIVE, TWO. Act. The taxable income may for subsequent income choose a different central bank exchange rate than the one selected after 2. Act. It is a condition that it has been notified to customs and tax administration prior to the start of the income year. On the conversion of the income of the income year, it shall apply after 2. Act. selected central bank exchange rates. If this central bank does not publish exchange rates on the currency in which the transaction has been made, a currency exchange rate may be used by another central bank. Exhausting tax-taxable tax revenue in foreign currency, the taxable person shall also recalculate unutilized losses covered by sections 9 and 13 A, the property of the property-tax taxing Act, section 6, and the exchange rate of the exchange rate law, section 31, 31 A and 32 after 1. 7. Act.

Paragraph 8. If a taxable tax is to be carried out in a new currency, a statement shall be made in the currency of all the acquisition sums, depreciation bases, depreciation, and other elements included in it ; the income statement. The decision shall be made at the conversion of the previous acquisition amounts and so on with the exchange rate per year. the time of cutting of the entry to the first income in which the new currency is used. By conversion per the time of intersection shall apply the following paragraph : SEVEN, TWO. PC, central bank exchange rates selected. If this central bank does not publish exchange rates on the currency in which the transaction has been made, a currency exchange rate may be used by another central bank.

Niner. 9. Runs a business transformation subject to tax-free enterprise tax reform, a change to tax qualification according to section 2 A or 2 C or a concentration, a division or an addition of assets covered by in writing.-(b) Section 8 A transition to a new currency shall be the conversion of purchase sums, depreciation base, depreciation, and other elements included in the income statement, cf. paragraph 8, per the date of the merger and so on the date of acceptance. If the establishment, merger, division or transfer of assets is carried out retroactively, the conversion shall be made after 1. Act. alone, for the assets and liabilities which are still at the time of acceptance, while the conversion of the bill after 1. Act. on assets and liabilities, which have been passed between the time of operation and the date of adoption, the exchange rate shall be set at the rate of exchange rate. time of departure.

Paragraph 10. If a taxable name, as referred to in paragraph 1, 6, no. 3, participating in a company ' s taxable shall be able to do so in the application of the provisions of paragraph 1. 3-9 processing the company independently of its other business activities, if :

1) at least one of the participants shall be liable to the undertaking ' s obligations,

2) the taxable person does not have a decisive influence on the company ; and

3) the company shall be unaccounted for in a foreign currency. The taxable person may, for each undertaking, have the sole choice of the conversion of the conversion from the currency in which the company is accountable.

Paragraph 11. Paragraph 10 shall apply, regardless of the taxable financial year in Danish currency. This is a condition for the application of paragraph 1. 10 that the taxable person in relation to the customs and tax administration shall be granted in accordance with paragraph 1. 3, 3. pktor, or paragraph, FIVE, TWO. points on which the undertakings referred to in paragraph 1 shall also be communicated to the undertakings given in the Member of the Commission. 10 wishes for use. Where the taxable person acquires the share in a company covered by paragraph 1. In the course of the income year, paragraph 10 may be available. 10 shall apply only to this establishment, where the taxable person shall inform customs and tax administration no later than 14 days after the acquisition of the undertaking concerned that the person concerned wishes to apply paragraph 5. 10. Customs and tax administration may, in special cases, dispose of the deadline in 3. Act.

Nock. 12. If a taxable name, as referred to in paragraph 1, 6, no. 3, which shall draw up fiscal accounts in a foreign currency in accordance with the rules laid down in paragraph 1. In a company, the taxable person shall refrain from applying the provisions of paragraph 3. 3-9 of this company, so that the undertaking is treated independently from the other business activity of the taxable person,

1) at least one of the participants shall be liable to the undertaking ' s obligations,

2) the taxable person does not have a decisive influence on the company ; and

3) the company shall be accountable in Danish currency.

Paragraph 13. This is a condition for the application of paragraph 1. 12, that the taxable person in relation to the customs and tax administration shall be granted in accordance with paragraph 1. 3, 3. pktor, or paragraph, FIVE, TWO. points on which the undertakings referred to in paragraph 1 shall also be communicated to the undertakings given in the Member of the Commission. 12 wishes to be used. Where the taxable person acquires the share in a company covered by paragraph 1. Twelve in the course of the income year, paragraph 1. 12 (2) shall apply only to this establishment, where the taxable person shall inform the customs and tax administration no later than 14 days after the acquisition of the undertaking concerned the application of paragraph 1 of the undertaking concerned. Customs and tax administration may, in special cases, dispose from the deadline in 2. Act.

Paragraph 14. Determination of determination, cf. paragraph 10, 1. pkt., no. 2, and paragraph 1. 12, no. 2, may be available because of the rules of association, agreement, joint management or other form of ownership. In the case of a determining influence, the amount of direct or indirect duties of the taxable person shall be more than 50 pct; or the taxable person shall have more than 50% of the taxable person. of the votes in the company. In determining whether the taxable person is considered to be a dominant influence on the establishment, ownership shares owned by companies such as the taxable person shall be influencing the influence of the taxable person, cf. Section 4 (4) of the exchange rate law. 2, and the presence of the taxable shall be subject to the presence of the taxable man. Section 16 H (3) of the body of the body. SIX, THREE. and 4. PC or a fund or trust established by the taxable person, even or by companies which the taxable person has a dominant influence on, cf. Section 4 (4) of the exchange rate law. 2, the near-standing, etc., or of funds of the taxable man or the trustled of these.

§ 3 D. Where a non-taxable person who is responsible for the purposes of accounting is not produced by a fiscal year, which meets the conditions laid down in accordance with section 3, or the annual accounts are not submitted in good time, customs and tax administration shall be subject to a good time of payment ; an agreement with a state sautorised or registered auditor to draw up accounts for the party responsible for the tax-making. In this case, account shall be taken of the personal nature of the self-rendering obligation, including payment capacity. Before the customs and tax authorities enter into an agreement with a state certified or registered auditor, customs and tax administration shall inform the persons responsible for the party responsible for the tax-making. If the person who is liable within two months of the notification shall submit an annual financial statement to the conditions laid down in accordance with section 3, the decision shall be suspended. The customs and tax administration may, at the request of the Commission, enable them to submit accounts of annual accounts whose special circumstances are to be provided. The provisions shall apply mutatis mutant if the accounting provisions of the accounting officer are not substantially fulfilled.

Paragraph 2. The responsible party responsible for the period referred to in paragraph 1 shall be provided for. 1 means of making proposals concerning the auditor to draw up the accounts. Paragraph 1, 5. pkt; shall apply mutatis muctis. If customs and tax administration are not able to approve the proposal, the absence of the waiver must be justified. The electoral waiver of the auditor may not be complained to the second administrative authority.

Paragraph 3. Tax management and tax administration shall be paid to the auditor for the establishment of accounts. The taxable person shall have a duty to reimburse the customs and tax administration the auditor fee. Customs and tax administration can determine that the taxable person should only pay a part of the fee, whose special circumstances are in favour of it.

Paragraph 4. The general rules on the levying of taxes shall apply by analogy to the levying of duty and tax administration ' s equipment to the person responsible for the party responsible for the self-publishing company. A check may be made with any state and municipal debit.

§ 4. Physical persons, including self-rendering, who are conjured with a spouse who receives a tax return, cf. source tax tenment section 4, shall selvanbe selvanbe by 1. July of the year after the end of the year. Physical persons who alone receive a annual tax return, cf. Section 1 (1). However, 5 shall be required to self-grant at the latest by 1. May, unless one of the following conditions is met :

1) The self-demarcation or his spouse receives a annual tax return and is assumed by the legislation to submit a tax return, cf. the rules laid down by the tax minister in accordance with section 1 (1). 5.

2) The person responsible for the party responsible shall notify the person in writing by 1. In May of the year after the income year the customs and tax administration, the year in question does not wish to be covered by the rules laid down by the tax minister pursuant to Section 1 (1). Five, about persons receiving a annual tax return.

Paragraph 2. Legal persons shall be required to self-grant no later than six months after the end of the income year. Expires the income year for the period 1. February to 31. In March, no later than 1 shall be provided. August of the same year.

Paragraph 3. Expires the self-release date on a Friday or Saturday, and the following Sunday can be performed on a timely manner on a timely manner.

Paragraph 4. The customs and tax administration may, at the request of the Member State of the European Union, allow for the period of application of the self-deposition, if special circumstances are

Paragraph 5. The party responsible for the payment of a annual tax return on the basis of rules laid down by the tax minister pursuant to section 1 (1). 5, or alone receives information about the reported numbers for the need for the annual tax return, cf. Section 1 (1). 6, if the information used in the annual tax return or reported numbers for the annual tax return are correct and complete, cf. 6. § 1.

§ 5. In the event of a non-self-compulsion, a tax supplement of 200 crints paid on each day of the day of selcoletion shall be paid for each day, but not more than DKK 5 000. Total. From the tax supplement after 1. Act. the following exceptions are made :

1) For natural persons who have received an annual tax return on the basis of rules laid down by the tax minister pursuant to section 1 (1). 5, or information about the reported numbers for the annual tax return, cf. Section 1 (1). 6, and not in section 4 (4). 1, no. 2, requested instead of receiving a tax return, is not calculated as a tax supplement. The same applies to persons who have been sent to the Commission alone for information on the need for the annual tax return.

2) For natural persons whose taxable income for the income concerned does not exceed the base frak for the top tax after section 7 of the person tax bill, the tax rate is 100 cranes, for each day the deadline is exceeded, but not more than 2 500 kr. Total.

3) For funds and associations, which, in accordance with section 15 in the Fund Taxation Act, can satisfy the obligation to grant the obligation to grant a special affidavit, a tax supplement of 500 kr. in order not to self-grant in good time.

The tax supplement goes to the state. The tax administration may, on application, exempt, in whole or in part, to the tax supplement, if special circumstances are to be provided.

Paragraph 2. By way of derogation from paragraph 1 ONE, ONE. PC, customs and tax authorities may force a self-disclosure by imposing daily penalties on the basis of daily penalties. The bogeys are for the government.

Paragraph 3. If the self-publishing obligation does not have a self-sufficient self-eviction at the time of employment, the tax recruitment may be carried out in a discretionary way.

TITLE II

§ 6. Any operator responsible for accounting shall be subject to the obligation on the application of the customs and tax authorities to submit his accounting documents in accordance with the provisions of Annex I, and to the tax administration, to the application of the customs and tax authorities to this administration. as for the current financial year and other documents which may have implications for the tax equation, including for the decision of the tax burden on this country. The universal service shall also include accounting documents and so on concerning the business of the taxable undertaking abroad, on the Faroes or Greenland Islands.

Paragraph 2. The same duty as referred to in paragraph 1. 1 shall be the responsibility of any legal person whether or not it is a trader or not.

Paragraph 3. Beror accounting material and other third parties shall, even if the person concerned has the right to withdraw the material for customs and tax administration, which shall, in such cases, ensure that the material is delivered to it ; the third party concerned after the use.

Paragraph 4. Customs and tax administration shall, where appropriate, be deemed necessary at all times, without a court order, without a court order of access to the documents referred to in paragraph 1. 1 and 2 on the spot and on workplaces outside of the premises of the business, including means of transport used for commercial purposes, to review their accounting documents with supporting documents and other documents that may affect the tax ; and carry out cash inventory and similar cases. In accordance with the same rules, customs and tax administration shall have access to operators from operators to carry out inventory and assessment of stocks, crew, equipment, machinery and other operational equipment. The owner and the staff of this staff shall provide customs and tax administration, where appropriate, guidance and assistance in the field of checks. Control, as mentioned in 1. Act. however, it may not be carried out on an estate earearheaded for private accommodation or recreational housing.

Paragraph 5. By way of derogation from paragraph 1 FOUR, FOUR. pkt; checks may be carried out in accordance with paragraph 1. FOUR, ONE. pkton, on an estate earnecting to private accommodation or recreational housing, where there is visibly outdoor activities of a professional nature. Control, as mentioned in 1. Act. however, does not include access to the control of the private residence itself or the recreational residence.

Paragraph 6. In so far as the accounting information referred to in the case is registered electronically, the access of this information shall also include an electronic access to such information as well as access to such information.

Paragraph 7. If any, they are remoring by responding to an application under paragraph 1. 1 or 2, cf. paragraph 6, find section 5, paragraph 5. 3, corresponding use.

Paragraph 8. The police shall provide customs and tax management assistance for the implementation of the checks provided for in paragraph 1. The Minister for Justice can lay down detailed rules on the subject of negotiations with the tax minister.

§ 6 A. The person responsible for reporting under this law must retain the basis of the information to be notified in accordance with the rules governing the retention of accounting records, and so on, as required by the accounting officer, by the way. ' book-keeping ' and shall include the information to be reported, in the accounts of the accounting officer, in such a way as to arrange for the information to be reconciled with the accounts to be reconciled with the accounting.

Paragraph 2. The person concerned shall submit, at the request of the customs and tax authorities, the material which shall provide the basis for the information to be reported. The customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order, access to the reporting obligation on the place of the notified person who shall be subject to the appropriate authorization. The owner and the staff of this staff shall provide customs and tax administration, where appropriate, guidance and assistance in the field of checks. Where the data are registered electronically, customs and tax administration may choose to have electronic means of access to the data, as such, shall be available to the information provided for on paper. In the case of review, customs and tax administration shall be able to ascertain that information is provided in the material.

Paragraph 3. The police shall provide customs and tax management assistance for the implementation of the checks provided for in paragraph 1. TWO, TWO. Act. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

§ 6 B. Customs and tax administration may provide that a natural person within a reasonable time must provide information on the assets of the beginning of the year and at the end of the income year, as well as on the size and nature of changes to the income of the income year, In particular, the main items of the year's private consumption, to the extent that customs and tax administrations are not already aware of this information. The information shall also include a spouse to whom the taxable person lived together by the end of the income year.

Paragraph 2. People who are required to provide information in accordance with paragraph 1. 1 and which owns at least 25%. of the self-defense chapter or at its disposal more than 50%. of the overall voting value in a company as referred to in section 1 (1) of the company tax havens. 1, no. 1 or 2 shall also indicate the essential economic agreements entered into in the income year or changed between the company that the person in question and the person concerned or the same living spouse shall be. In the case of non-fully taxable persons according to the section 1 of the source tax, such information shall be provided where the person who is responsible for the party responsible for the undertaking is a company belonging to this country. The same applies to fully taxable persons who, following a double taxation agreement, are to be regarded as belonging to a foreign state (double domicile).

Paragraph 3. The ownership or reference of the raw material referred to in paragraph 1. 2 shall be discharged according to the section 4 (4) of the Asset Taxation Code. ONE, THREE. pkt., and paragraph. Two and three.

Paragraph 4. Is the information referred to in paragraph 1 and 2 shall not be submitted in good time, section 5 (5), 2 and 3, corresponding use.

§ 6 C. The replacement, the boiler, the boiler, private changing heirs or a live spouse shall, at the request of the person concerned, shall provide the customs and tax administration any information that is relevant to the investigation of whether the deceased is or may be taxed correctly, and whether or not the person concerned is correct and whether the person concerned is correct ; dietary treatment of the deceased ' s estate, cf. on deadlines, section 87 (2). Three, in the death penalty law.

Paragraph 2. The tax minister can lay down rules that the settlers in one of the Minister's reports must report on death boes to customs and tax administration.

§ 6 D. The supervisory authority of an institute, as referred to in Article 25 (5) of the exchange rate, 7, control the amount of amounts written down on loans and placed on guarantees and so forth in the institute. The governmental customs and tax administrations may, in exceptional cases, request the supervisory authority to carry out checks per year. 31. December, in the year in question.

Paragraph 2. In the case of domestic branches of foreign credit institutions belonging to a country within the EU/EEA, state customs and tax administrations may request the Financial supervision on their behalf, on their behalf, to check the size of the depreciation on loans and provisions on guarantees, etc., which may be deducted after the exchange rate of section 25 (5) of the exchange rate. 7. The request of the governmental duties and tax administrations shall be made no later than one and a half years after the end of the product concerned. The SEC must notify its decision to the governmental duties and tax administrations within 6 months of the request of the request. The decision may be brought before the Acquirees Board within four weeks of the date of the branches referred to in 1. PC has been informed of the decision taken by the governmental customs and tax administrations.

Paragraph 3. For financing undertakings which, after the exchange rate of Article 25 (5) of the exchange rate, shall be provided. 8, has chosen to apply the rules in the section 25 (5) of the exchange rate of the exchange rate. 7, the governmental and tax administrations may ask the Enterprise and Corporate Management Board to verify, on their behalf, the control of the amount of depreciation on loans and provisions on guarantees and so on which may be deducted from the rules of the exchange rate of Article 25, paragraph The rules of paragraph 7. TWO, TWO, FOUR. pkt; shall apply mutatis muctis.

Paragraph 4. Financial undertakings which, after the exchange rate of Article 25 (5) of the exchange rate, shall be provided. 8, has chosen to apply the rules in the section 25 (5) of the exchange rate of the exchange rate. 7, together with the company ' s tax return on the income concerned, submit a declaration by a state certified auditor, certifying that the accounting depreciation of loans and provisions on guarantees and so on shall be certified ; in accordance with the rules laid down in Title V of the annual accounting officer, including that the company has a calendar year as a financial year. In addition, the declaration must contain information as to whether the company fulfils the condition in the section 25 (5) of the exchange rate law. 10, no. The rules in section 5 (5). The corresponding use shall apply if the revision certificate has not been submitted in a timely manner.

Paragraph 5. The rules in section 347 in the Act of Financial Act, excluding the rule in section 347 (3). ONE, TWO. pkt; shall apply by analogy to the control of branches of foreign credit institutions by the Financial supervision of the branches of foreign credit institutions. paragraph 2, and the Corporate and Corporate Management Board ' s control of financing undertakings, cf. paragraph 3.

§ 6 E. After the further provision of the tax man, customs and tax administration may, to the extent that it is considered to be of significant significance for the assessment or recovery of taxes, labour market contributions, customs or excise duties, obtain information on physical matters ; the economic or economic or commercial nature of the legal persons in electronic form from other public authorities for the purpose of registers.

Paragraph 2. Customs and tax administration may obtain information from the register to which the Errecruvs and Corporate Management Board, in accordance with section 7, are in the law on food business and in accordance with section 6 c of the law of the Hotel and Restbar, which are necessary for the use of : verify that tax and tax legislation are complied with. Information can be obtained, for example, for registerling and the composition of information in control purposes.

§ 6 F. In order to prevent infringements of the legislation on taxes and other services to the public, customs and tax administration shall establish a register of natural and legal persons who have been inflict or attempted on the public ; significant losses of taxes, labour market contributions, duties or levies.

Paragraph 2. Records of information and information relating to customs and taxation for registration shall be subject to the same conditions of professional secrecy such as those applicable to information covered by Section 17 of the tax administration Act.

Paragraph 3. Registration cannot be carried out or maintained more than five years after the fact that the conditions undergoing a registration have been recorded.

Paragraph 4. The tax administration may, with a view to the registration of registration of undertakings, to carry out information in the control information register with information in the duties and registration systems of the tax-able companies. The tax authorities shall be able to make the result of the register of registration at the disposal of the Enterprise and Corporate Services for the purposes of this authority's work as the registration authority for customs and tax administration.

§ 7. Anyone who, during a calendar month in his company, has made payment or rewriting the entries in paragraph 1. 1-4 the amount referred to in the first paragraph of the month without calling for information on the amounts to the income register, cf. law on an income register § § 3 and 4. Information shall be provided on :

1) Salary, gratiale, commissions and other remuneration for personal work in service conditions, which shall be paid in accordance with the source of the source tax of Article 43 (5). 1 is A-income or labor-taxable income, cf. the section 49 A (3) of the source. 1, for the recipient. In addition, information shall be provided of amounts granted to reimburse costs incurred by the wage earderer as a result of the work, regardless of the amount of the section 9 (9) of the body of the body. 4, is tax-free for the recipient.

2) You in the Section 31, paragraph 1. 3, no. The benefits referred to in paragraph 3 and 4 shall be reimbursed for the costs of training and training under the Section 31 (1) of the body of equal rights. 1, whether or not the amounts are, after the provisions, tax-free of the recipient.

3) Amount due in accordance with the provisions of Article 43 (3) of the source of the tax-line item. 2 shall be taken into account A-income for the consignee and occupational income for which it is to be carried out in accordance with the source of the source tax of Article 49 A (3). 2, section 49 A, paragraph. 3, no. 5 and 6, and § 49 D (1). 4, cf. § 49 A, paragraph. 3, no. 1-4.

4) Amount which, according to their species, are subject to no. 1 where the recipient of the amount is not taxable in this country, cf. the sections 1 and 2 of the source tax code.

Paragraph 2. The amounts referred to in paragraph 1 shall be reported. 1, the following information shall be provided :

1) The amount of the total payment or revaluation of the individual beneficiary, respectively, and without the worker ' s share of amounts paid by an employer for a pension scheme covered by the pension system of pensions, 19, or § 56 (3). 3 or 5. 4)

2) That part of it in number three. Paragraph 1 shall be subject to the amount of the sum referred to in the case of holiday allowances and savings for the holiday payment and holiday allowance.

3) That part of it in number three. Paragraph 1 shall be subject to the amount of the sum referred to in the case of holiday allowances and savings for the holiday payment and holiday allowance.

4) The tax rate relating to the A-tax and labour market contribution, to which payments or goods are to be carried out, must be carried out.

5) To what extent and in which periods of time the recipient has acquired wage income on a Danish ship, respectively, in the case of non-limited speed, cf. Paragraph 2 of the law on the taxation of seafarers.

Paragraph 3. The amounts referred to in paragraph 1 shall be paid. 1, by an intermediator, the obligation to provide information shall be subject to the obligation to provide information for the payment of which the payments have taken. The party responsible for providing information shall, etc., require that information on the name, address and registration (CPR) or SE number of the person concerned.

Paragraph 4. Recipiate a recipient of the items in paragraph 1. 1 of that income is to be taxable in this country, the party responsible for providing information on the level of the person concerned at the time of the beginning of the calendar month and the date of termination of the taxman shall be paid out ; the amount or the amount of the amount of the A-tax and labour market contributions. The corresponding details shall be provided at the request of the person concerned or his representative, if any, where appropriate, his death.

Paragraph 5. The tax minister may lay down detailed rules for the submission of information in accordance with paragraph 1. 1, 2 and 4, including the leopard information requirement. In the case of benefits paid after the expiry of the earning period, the tax minister shall lay down rules for the month in which the information is to be given.

§ 7 A. Everyone who, during a calendar month in their business, has made payment or rewriting of amounts etcetera that, in accordance with the rules of the fiscal line, see it in accordance with the rules of the tax man. paragraph 2, subject to the obligation to notify the obligation, be subject to an ongoing amount, etc., etc., each month without any call for a report on amounts and so on to the income register, cf. law on an income register § § 3 and 4.

Paragraph 2. The obligation to report shall include, in accordance with the provisions of the tax man, to the extent that the amount is not an A-income :

1) fees, commissions and other remuneration for personal work or service, when the amount is B-income and after the value tax slop is not required to be replied to the value added tax of the amount, including amounts granted to be reimbursed for expenses incurred ; in the acquisition of the income. The same shall apply where the consignee is not taxable in this country and the remuneration is not acquired by self-employment. 5)

2) Remuneration for the exploitation of copyright, patent rights, pattern, trade mark and similar, and remuneration for the purposes of advertising the use of a person.

3) Gift and grant amounts referred to in Article 7 (7) of the body of the body of the body. 1, no. 1.

4) Gifts, gratials, allowances, etc. as mentioned in the Section 7 U, as well as the part of such amounts paid by the employer to a pension scheme for the recipient, cf. Pension tax law, section 19 (1). 1.

5) Remuneration as mentioned in Section 7 O (4) of the equation. 1, no. 3.

6) Services referred to in Article 43 (3) of the source tax shall be referred to in Article 43 of the 2.

7) Compensation for labor income or taxable compensation, by the way.

8) Offer paid by the State, a region or municipality. 5)

9) Benefits as mentioned in Section 7 K of the body.

10) The value of the use of a purchase or drawing right of shares or parties when the courts are to be taxed as referred to in Article 28, and the value of the abstention of such rights when the conclusion has been made by the person who has received purchase ; the right of drawing from the company that has provided the right to the court. The value is collected at the time of termination of the utilization. Where, in the case of a party affiliation with the company in this country where the person who takes advantage or court has been employed, etc. at the time in which the court was granted, the company may be able to have the company where the court was granted. employed, etc. at the time of the benefit, shall be subject to the obligation to notify the person concerned.

11) Remuneration in the form of a purchase or drawing right of shares or parties provided as part of a contract of employment as part of an agreement on personal work, by the way, or as a member or co-aid for a company ' s management board, without having to : The remuneration should be taxed as referred to in Article 28 of the body of the body. This also applies when the remuneration is provided by a company that is companies associated with the company in which the transferee is employed, etc., cf. Section 4 (4) of the exchange rate law. 2. The remuneration of a company abroad, which is companies connected to the company in this country where the transferee is employed and so on, may accompany the company in which the transferee is employed and so on shall be subject to the obligation to notify the person concerned.

12) The value of remuneration in the form of shares or parties provided as part of an employment relationship within the framework of an agreement on personal work, by the way or as a member or co-opting for a company ' s board of directors. This also applies when the remuneration is provided by a company that is companies associated with the company in which the transferee is employed, etc., cf. Section 4 (4) of the exchange rate law. 2. The value will be rebuilt at the time of acquisition. Where the remuneration of a company abroad is the company of companies in the country where the transferee is employed and so on, the company in which the transferee is employed and so on shall be subject to the obligation to notify the person concerned.

13) Net profits for the payment of gambling bodies from persons, undertakings or associations, etc., which have the authorization to play games pursuant to section 7 and 8 of the law of the public gambling in the form of a tournament, to the extent that the net prize is to be paid ; is more than 300 kroner.

14) premiums and benefits provided by undertakings in the context of games and competitions as part of entertainment programmes in electronic media, where prizes and benefits are not taxable in accordance with the law on gambling charges and the value of the winnings or the value of the premium. is more than 300 kroner.

Paragraph 3. 5) Anyone who, in a calendar month in the context of an employment or contractual relationship or as part of the selection of a trust of confidence, has provided tax benefits as mentioned in section 16 of the body of the equation without payment of payment of payment for that reason, the report shall be submitted for the submission of the report ; for the income register, cf. the law on an income register § § 3 and 4, to the extent the tax minister lays down rules thereon. The tax minister shall determine whether the report shall also include a valuation of the benefit and, where appropriate, by which guidelines or the value of the report are to be carried out.

Paragraph 4. Section 7 (2). 2-5, shall apply mutatis mutis.

SECTION 7 B. The management of funds and associations taxable in accordance with the Fund ' s Taxation Act or the Pension Taxation Act shall be submitted to the income register each month in accordance with the Fund ' s income tax. sections 3 and 4 in the law of an income register, on the size of the departments made in a calendar month for each recipient.

Paragraph 2. Information on divisions which are deducting from the selection of the fonts or association at the time of the individual installments in accordance with the Fund or association. Section 4 (4) of the Fund for the Fund. THREE, TWO. PC shall be paid to customs and tax administration for the calendar months where the rates are due.

Paragraph 3. Departments that are not financial services must be specified by nature.

Paragraph 4. The rules in section 7, paragraph 7. 4, shall apply mutatis mutis.

Paragraph 5. The tax minister may lay down detailed rules for the submission of information in accordance with paragraph 1. 1-4, including requiring information about at which time the delotions have been made. In addition, the tax person can ease the information requirement for certain funds and associations and for certain allocations.

§ 7 C. All who in a calendar month as part of their company have made a payment, cf. Section 16 (4) of the body of the law. 4-6 and 9, in the form of a car being made available for private use, or in the form of a summerhouse, a yacht or a hellhouse at its disposal, when the remuneration is granted to a director or other employee, significant influence on its own earnings form, make a report on this subject to each recipient to the income register, cf. law on an income register § § 3 and 4. In addition, the yield for each recipient of this character shall be reported for each recipient of the main shareholder in accordance with the following information. Section 16 A (3) of the body of the body. 5.

Paragraph 2. The report shall contain information on the nature of the remuneration and the value of the total remuneration of the calendar month for the person concerned.

Paragraph 3. The provisions of section 7 (4). 3-5 shall apply mutatis mutis.

§ 7 D. The local authorities shall make a report to the income register every month, cf. the law on an income register § § 3 and 4, whether during the calendar month the refund of cash benefits and intro-intro-inaug; and so on in accordance with Chapter 12 of the Act on Active Social Policy or Chapter 7 of the Integration Act for each individual payer.

Paragraph 2. The tax minister can lay down detailed rules for the reporting.

§ 7 E. (Aphat)

SECTION 7 F. Payments Denmark shall report annually on the collection of alimony on behalf of the beneficiary ' s contribution to the collection of alimony payments by the taxable administration.

Paragraph 2. The report shall contain information on :

1) The identity of the person responsible for the benefit of the person concerned.

2) The identity of the contributor.

3) The amount of the paid contribution during the preceding calendar year, with the indication of whether the contribution is deductible, shall be eligible for the outside.

Paragraph 3. The tax minister may lay down detailed rules on the reporting obligation, including the case of the obligation to notify the reporting obligation.

§ 7 G. Couriers shall report on the identity of notified creditors every year in bankruptcy proceedings, which in the preceding calendar year have been discarded, the size of the dividend and the identity of the bankruptcy estate from which : the encoding shall be made.

Paragraph 2. The notification in which the report is to be made must inform the curator of its identity, including the CPR no. or CVR-nr./SE-no. The claims claim must be either rejected or the debauusation must be withheld until the required identification information is given.

Paragraph 3. The tax minister may lay down detailed rules on the reporting, including the case of the obligation to notify the reporting obligation.

§ 7 H. Physical or legal persons who have provided an amount of money to cover a person ' s expenditure on expert assistance, etc., as provided for in the case of the person concerned. Section 7 Q (3) of the body of the body. 1, no. The amount of the amount and identity of the recipient shall be provided by the payment of the amount of customs and taxation of the amount and the identity of the recipient.

Paragraph 2. The tax minister may lay down detailed rules on the information to be reported, and to lay down rules which exclude certain persons from the reporting obligation referred to in paragraph 1. 1.

§ 7 J. Any person who, in the course of a calendar month in a calendar month, has provided remuneration for personal work in service shall, in accordance with the detailed rules of the fiscal period, inform the income register, cf. the law on an income register, sections 3 and 4, on the period during which the person concerned has been employed, on the unit of production the person concerned is associated with it and on the wage-timer of the person concerned. The hours of pay shall mean the hours for which an employer has paid wages or who are covered by a paid salary, and where the salary is subject to the obligation to provide information in accordance with section 7 (4). 1, no. ONE, ONE. Act.

§ 7 K. Cultural institutions receiving gifts fulfilling the conditions under section 8 S for the right of deduction shall be specified in accordance with the detailed rules of the fiscal and tax administration on the value of the street and the gift of the gift to the gift of the gift from the gift of the gift to the gift of the gift of the grant of the grant of the gift of the gift of the grant of the gift- CVR no. or SE no.

§ 7 L. A person who is taxable according to section 1, section 2 (2) of the source tax rate. 1, no. 4 or 5, or § 5 A, must indicate to customs and tax administration the identity of loan providers, of which the person pays interest, unless the loan is covered by other provisions of that law.

Paragraph 2. A person providing alimony covered by Section 10 (1) of the body of the body of the body. ONE, ONE. PC or child support covered by Section 10 (1) of the body of the body of the body. 2, or Section 11 (3). ONE, ONE. ., in the case of customs and tax administration, information on the identity of the recipient of the maintenance contribution or child contribution.

Paragraph 3. The tax minister may lay down detailed rules on the identification information to be issued, including rules on identification, etc. for persons who do not have personal numbers, and persons residing or staying abroad. The tax minister may also lay down deadlines for the identification of the identification data.

§ 8. (Aphat)

§ 8 A. The Ministry of Employment shall inform the tax administration each year in respect of the flexible contribution of the Member State in the preceding calendar year, after the Merge allowance.

Paragraph 2. The report on which notification shall be made shall inform the Ministry of Employment of its identity, including the CPR number.

Paragraph 3. The tax minister can lay down rules on the reporting, including the facilitation of the reporting obligation.

§ 8 B. In accordance with detailed rules laid down by the tax minister each year, insurance undertakings shall provide customs and tax administration information for the identification of the policyholders and the information on the administration of the tax administration, together with information on the subject ;

1) both due and deposits as well as deposits and deposits for all insurance covered by Title I and II of Title I and II on the subject of the taxation of pension schemes, etc., and the existence of such schemes to which no one has been made ; payment,

2) the detailed content of arrangements covered by Title I of that Act, and of any changes to such schemes,

3) the charges referred to in paragraph 30 (3) of that Regulation. 2-4,

4) payments arising from insurance referred to in sections 2, 5, 7, 8, 9 and 15 B of the said law, including the beginning of and amendments to such payments ;

5) the confining and return of pension schemes, etc. covered by Section 53 A (3). Paragraph 1 and 3 of the said law without prejudice to paragraph 1. paragraph 4 of that paragraph,

6) payments under the index contracts established under the law on price-regulated old-age insurance and old-age savings,

7) payments of withdrawals and bonuses, as referred to in paragraph 1, 4 and the provisions of the section 29-31 of the said Act, provided that the service is available to the undertaking ' s knowledge,

8) divisions relating to the section 20 (20) of that Regulation. 3, section 30 (3). 7, and Article 34

9) the payment of amounts covered by Article 25-28 of the said Act, and on the arrangements laid down in the section 30 to 31 of the Act, because so far as the company is aware, the company is aware ; 4)

10) taxable employer-paid premiums for insurance covering health care operations etc., and as an agreement between an employer and an employed person enter into a non-separate part of a life assurance scheme which is subject to : Pension of Pension Act, Section 19, and 4)

11) due as well as deposits and deposits of insurance premiums and deposits once and for all, after deduction of the insurance company and the social contribution to age insurance, supplemental and group life insurance. 4)

Paragraph 2. Notification pursuant to paragraph 1. However, 1 shall not be carried out on information on payments to be reported to the income register in accordance with section 7 (2). 1, no. 3.

Paragraph 3. Pension funds, pension funds and other paying pensions shall be subject to the same obligation to provide information as referred to in paragraph 1. The first paragraph is in relation to the corresponding provisions relating to pension schemes. The same applies to the supplementary pensions of the labour market as regards supplementary occupational pensions as referred to in section 33 b-33 e, in the case of social pension.

Paragraph 4. 4) In addition, insurance companies must provide insurance contracts which are co-insurance contracts and which are covered in part 2, 5, 7, 8 or 9 of the said law, on the part of sections 10, 10 A or 11, drawing on whether the premiums or deposits shall be divided on those two ; Insurance species.

Paragraph 5. The person who creates an insurance or pension scheme covered by Title I, II or II A of the Act on the taxation of pension schemes, etc., shall provide the parties responsible for providing information, including on CPR No, for identification of the insurance ; the owner of the pension scheme (insured person) necessary to comply with the obligation to notify the person concerned, and to reimbursement to the accuracy of the information provided. The tax minister shall lay down detailed rules on this subject.

Paragraph 6. An insurance or pension scheme referred to in paragraph 1. 5 can be created only if the information referred to in paragraph 1 is to be communicated. 5 mentioned information. In the event of changes in the amendments referred to in paragraph 1 The subject of the amendments shall be communicated to the parties responsible for providing information.

§ 8 C. Anyone who operates in an independent capacity, including brokers and auctioneers, is required to give the customs and tax administration information about the turnover he has had with or disseminated by other named traders, or he works in the case of or charged to other named traders, for the production and purchase or sale associations and similar business organisations, including the organisation ' s intermediary of the organisation ; mentioned the nature of its members. Information may be required on the nature of the turnover or work, whether or not the quantity of goods converted, whether the amount of remuneration, whether the time of turnover or work is carried out, and when and how the remuneration is laid. Where conditions are therefore applicable, the Tax Council may in any case decide that the corresponding information should be required in the case of intermediates with unnamed traders.

§ 8 D. Public authorities and boards of directors or other supreme executions for private legal persons and parties must, at the request of their request, notify customs and tax administration information which is deemed to be of significant importance to the competent authorities ; The tax equation. However, information about unnamed must only be given in the name of the Skate Council.

Paragraph 2. Information on the conditions referred to under Section 8 C cannot be required to be discharged to a further extent than mentioned in Section 8 C.

Paragraph 3. Securities-based values can only be required for information on which institute is the account for specified persons or accounts, and detailed records.

§ 8 E. Any employer who has established or future establishes a pension scheme covered by Section I on the subject of the taxation of pension schemes, etc., shall be compulsory in accordance with the arrangements for taxation of the taxman and the customs administration and the tax administration and, the insurance undertaking or financial institution, etc., through which the pension scheme is managed, all information on its contents, including the size of the employer ' s annual contribution to the scheme, as well as on any possible means ; changes in this.

§ 8 F. Banking and saving cases, etc., which are managing pension schemes covered by Title I on the taxation of pension schemes, etc., shall be subject to detailed rules laid down by the tax minister each year without any call for customs duties-and the tax administration information for the identification of the owner of the pension scheme and information on :

1) the details of the arrangements and of any amendments thereto ;

2) Paid contributions and deposits once and for all ;

3) the charges referred to in paragraph 30 (3) of that Regulation. 2-4,

4) payments arising from schemes referred to in section 11 A and 15 B, including the beginning and changes of such payments, including commencement of such payments,

5) payments under the index contracts established under the law on price-regulated old-age insurance and old-age savings,

6) the payment of amounts covered by Section 29 of that Act,

7) the payment of amounts covered by Article 25-28 of the said Act, and on the arrangements provided for in the section 30 to 31 of the Act, in so far as the arrangements are the institution of the financial institution ; and 4)

8) the confining and return of pension schemes, etc. covered by paragraph 53 A (3) of this Regulation. 1 and 3, and 4)

9) payments after deduction of the bank and the savings bank, etc. contained labor contributions to old-age savings and group life insurance. 4)

Paragraph 2. Notification pursuant to paragraph 1. However, 1 shall not be carried out on information on payments to be reported to the income register in accordance with section 7 (2). 1, no. 3.

Paragraph 3. The person who creates a savings scheme covered by Title I or II A of the Act on the taxation of pension schemes, etc., shall provide the parties responsible for providing information to identify the owner of the scheme (account holder), including the CPR (s). (person number) required to comply with the obligation to notify the person concerned, and to reimbursement the accuracy of the information provided. The tax minister shall lay down detailed rules on this subject.

Paragraph 4. A savings scheme referred to in paragraph 1. 3 can be created only if the information referred to in paragraph 1 is issued. 3 mentioned information. In the event of changes in the amendments referred to in paragraph 1 In this case, notification of the amendments shall be communicated to the parties responsible for providing information.

§ 8 G. Vessels, lawyers and other self-employed persons who, as part of their operations, manage funds or lend money, must, in the extent to which the customs and tax administration requests and information is of significant importance to : tax levies, grant customs and tax administration information concerning :

1) You know, second-rate deposits, loans, depot or safe deposit box.

2) Revenue with or to customers of money or similar or of credit and transferable securities.

3) Contracts with or to purchase and sales corrects for customer termination contracts.

4) Obsements of payments and receiving of deposits.

5) Benefit of guarantees.

Information about non-naming customers may only be required after the Tax Council is determined.

Paragraph 2. For fiscal sampling with named and not named people, customs and tax administration after the Treasury's provision is entitled to banks, savings boxes, andelskasser, bankers and interactions in cooperation with them conduct examination on the spot of accounting documents, documents and documents referred to in section 6 (2) ; For the review, the customs and tax authorities shall ensure the information referred to in paragraph 1. 1.

§ 8 H. Banks, savings banks, donations, bankers, alternates, lawyers and others who receive deposits shall be required at the tax base each year without call for customs and tax administration to provide information on the size of the benefits or any credit-written interest or any other return to the individual account holders in the previous year, the date of interest attribution, etcetera, and the amount of the indeceable amount at the end of the previous year. The tax minister may decide that the corresponding information should be issued by others who, as part of their business interest, are subject to any other person.

Paragraph 2. Notification pursuant to paragraph 1. 1 shall include the account name, including the nature of the account, the name, address, person number (CPR no), company number (CVR-#) or number for commercial enterprise (SE-#). The tax minister can give more detailed rules on account holders who do not have a Social Security number or employer number.

Paragraph 3. Information to be provided in accordance with paragraph 1. 1 and 2 also include accounts, etc., which are deleted during the year. In the case of such accounts, the indeterminate shall be reported.

Paragraph 4. The tax minister may lay down detailed rules for the submission of information as referred to in paragraph 1. 1-3. In practical terms, therefore, and information is less important for tax controls, the tax minister will exempt or ease the obligation to provide information under paragraph 1. 1-3 for individual or groups of parties responsible for providing information or for certain account species, as well as the minimum limit for the amounts to be reported.

Paragraph 5. For accounts as referred to in paragraph 1. 1 belonging to persons residing or staying abroad shall lay down the rules of the tax minister.

§ 8 J. The one that creates the account as mentioned in section 8 H (s). 1, the person number or employer number of the account holder and, as well as the details of the tax person, shall provide other information necessary for the identification of the account holder. If the account holder has no Social Security number or employer number, the tax minister may lay down detailed rules on the information to be provided.

Paragraph 2. According to the rules laid down by the tax minister, the Member who shall set up the account as referred to in paragraph 1. 1, prove the accuracy of the information provided.

Paragraph 3. An account, as mentioned in section 8 H (s). 1, cannot be created before the one who wishes to create the account has notified them in paragraph 1. 1 and 2 of the information and evidence lists.

Paragraph 4. They shall be amended in paragraph 1. 1 the information required for the identification of the account holder shall inform the person responsible after Article 8 of the change in accordance with Article 8 (h) of the change.

Paragraph 5. Customs and tax administration may decide that for six months after a period of such time may not be carried out on account of accounts, if the identity of the owner of the accounts does not have safe knowledge before the holder has identified himself on the basis of the holder ' s identity ; customs and tax administration. Accounts whose holder has not been identified in accordance with 1. Whereas, in accordance with the detailed rules of the customs and tax administration, a number of years and after the prior notice of public notice in the State of State, may be withdrawn in favour of the treasury, where no justifiable objection is given ; advanced on the other hand before the expiry of the deadline. However, customs and tax administration may, under exceptional circumstances, omit such withdrawal or repayment of the amount already withdrawn.

§ 8 K. 6) Customs and tax administration may provide information to the parties responsible for providing notification obligations under sections 8 B, 8 F, 8 H, 8 P, 8 Q, 8 S, 8 T and 8 U.

Paragraph 2. The tax minister may lay down charges for the notification of information in accordance with paragraph 1. 1.

§ 8 L. Customs and tax administration keep a register of reporting parties as referred to in section 7 A, 8 H, 8 P, 8 Q, 8 S, 8 T and 8 U.

Paragraph 2. Enrollment to the register may be imposed on the imposition of daily penalties fixed by customs and tax administration.

§ 8 M. (Aphat)

§ 8 N. 6) Accounts associated with persons referred to in paragraph 3 (3) of the source tax. 1 shall be exempt from the rules in section 8 H-8 K and § 8 P-8 R.

Paragraph 2. According to rules laid down by the tax minister, account shall be exempting from foreign representations and foreign nationals covered by the source tax on section 3 (3). 2 and 3, from the rules in § § 8 H-8 K and § 8 P-8 R.

§ 8 P. The person who, in the context of its activities, grants or forgrants against the instalment, shall make annual reports to the customs and tax administration for the tax purposes to be carried out for the purposes of the tax equation. The same applies to interest rates for late payment, as laid down in section 2 of Law No 2. 939 of 27. December 1991 on fees and interest rates relating to certain benefits that are collected by regions and municipalities and are recovered by the restency authority.

Paragraph 2. The report shall contain information for the identification of the borrower and information on the account and the loan ratio. Information must be provided for each loan relationship :

1) loan type,

2) interest charged or due interest ;

3) interest in the interest in loaner, where outstanding interest rates have been paid in respect of the calendar year preceding the calendar year, where, in the case of the report, the accounts shall be carried out ;

4) the interest in borrowing interest, where debt relief is due, as mentioned in section 5 (5). 8 in the body of body shall have been carried out during the year in which the alert has been carried out, or in previous years,

5) ongoing commissions, etc., cf. Section 8 (8) of the equation. 3 (a) and (b),

6) the reserve and administrative contributions referred to in Article 15 J of the body of the body of the body of the equation.

7) the amount of the taxable offsets from the reserve funds provided by the real credit institutions, in so far as the load is to be repaid by the beneficiary in the payment wound,

8) the date of interest-rate,

9) debts per 31. December,

10) the debt value of the debt. 31. December, when the loan has been granted on the basis of listed bonds, or where it is determined by the Minister for the first paragraph of the paragraph. 4,

11) for cash loans to be carried out, as referred to in Article 22 (2), to the taxable exemption referred to in Article 22 (2). THREE, ONE. pkt;, in the profit-winning act, whether the debtor is a natural or legal person,

12) deductible amounts of section 6 in the body of the equation, which originate from the conferment of an account of the cash loans admitted before the 19th. May 1993. The mortgage credit institution, where a loan that gives the right to a class deduction referred to in Section 6 of the body of the body of the equation, shall provide the mortgage credit institution which provides the new loan, all the information relating to the loans required for the fulfilment of : the obligation to notify, and

13) identification of the property number of the housing and housing register of the BoligMinistry (BBR-#) of the real estate in which the loan granted or communicated by a credit institution has pant.

Paragraph 3. The tax minister may lay down specific rules for the reporting of interest on student loans, including, in particular, the interest rates pending until the payment scheme is started. The tax minister may lay down rules for the reporting of interest after paragraph 5 (5). One, on the recovery of debts to the public sector.

Paragraph 4. The tax minister shall lay down detailed rules on the information to be reported and for the procedure, etc. for the alert. In practical terms, therefore, and information is less important to tax controls, the tax minister will free up or ease the obligation to provide information. In addition, the tax minister may lay down special rules for the notification of borrowers for borrowers residing or staying abroad.

Paragraph 5. Where the payments relating to loans are managed by a party responsible for information pursuant to Article 8, the person who shall be subject to notification shall apply in accordance with paragraph 1. 1 do not.

§ 8 Q. Banking, savings funds, donations, financial firms, alternates, bankers, lawyers and others who, as part of their professions, receive pawn mail with mortgages in real estate in depot for management, use at the tax base each year without call for the notification referred to in paragraph 1. 2 mentioned information to customs and tax administration.

Paragraph 2. The report shall contain information to identify both the borrower and the depots as well as the debit and information on the loan ratio. For the individual lender and the depothaver must be provided

1) interest charged or due interest ;

2) the interest in borrowing interest, where debt relief is due, as mentioned in section 5 (5). Amendment No 8 in the body of the equation has been the year in which the alert has been carried out, or in previous years,

3) outstanding debt by the 31. December and

4) the exchange rate of the residues per year ; 31. In December, where the Minister shall be determined in accordance with paragraph 1. 3.

Paragraph 3. The tax minister shall lay down detailed rules on the information to be reported and for the procedure, etc. for the alert. In practical terms, therefore, and information is less important to tax controls, the tax minister will free up or ease the obligation to provide information. In addition, the tax minister may lay down special rules for reporting to borrowers and depots who are residing or staying abroad.

§ 8 R. 6) The person who is a borrower or has a depot covered by § 8 P or § 8 Q must for the parties responsible for providing information, including on the CPR No, to identify the borrower or depothaver required for the fulfilment of : the obligation to notify the person concerned, and the accuracy of the information provided. The tax minister shall lay down detailed rules on this subject.

Paragraph 2. In the event of changes in the amendments referred to in paragraph 1 Paragraph 1 shall be notified to the parties responsible for the amendments.

Paragraph 3. 6) A loan as referred to in Section 8 shall be possible to establish only if they are given in paragraph 1. 1 mentioned information. Loans are treated as equivalent to the establishment of loans. A depot as referred to in section 8 Q can only be created if the creator of the depotent is to give them in paragraph 8. 1 mentioned information on the identity of the depothal.

§ 8 S. Companies with owners whose income from the establishment is made common by the same law in section 29 need to be required for tax invocation each year to report information from the common tax law to customs and tax administration in respect of the latest income.

Paragraph 2. The report shall contain information on the information referred to in paragraph 1. Paragraph 1 referred to the share of taxable income from the company. For these owners the identification information and the owner's share and the ownership period must also be reported.

Paragraph 3. The report must be made by 15. April of the year following the calendar year in which the information relates. Before the same period, the undertakings shall inform the owners of the information provided on the notified information.

§ 8 T. Fagable associations, as referred to in Article 13 of the body of the body of the body of the body of the body of the body of the body of the body of the body of the body of the body, make a report to the customs and tax administration for the preceding calendar year for payments received from members, including information for : identification with the CPR number of the individual payout. The individual association member may, before the end of the calendar year, charge the association not to report after 1. Act.

Paragraph 2. The notification in which the report is to be carried out must inform the person who is responsible for his identity, including on the CPR number.

Paragraph 3. The tax minister may lay down detailed rules on the reporting, including the case of the obligation to notify the reporting obligation.

§ 8 U. Unemployment rates approved by the Minister for Employment in accordance with Section 31 of the law on unemployment insurance and so on shall make an annual report to the customs and tax administration for the previous year, calendar year received payments from members, including details for identification with the CPR number of the individual payout.

Paragraph 2. The notification in which the report is to be carried out must inform the person who is responsible for his identity, including on the CPR number.

Paragraph 3. The tax minister may lay down detailed rules on the reporting, including the case of the obligation to notify the reporting obligation.

§ 8 V. The financial and financial services shall be required to report to the customs and tax administration on each year of the payment of the amounts referred to in the preceding calendar year in respect of the payment of the amount referred to in the preceding calendar year ;

1) § 19 (a) (a) Paragraph 1 (b) and (c), section 46 (3). Paragraph 1 (c) and section 46 (3) (a), Paragraph 1 (b) of the law on labour housing in the country.

2) Section 9 of notice no. 662 of 14. August 1997 on the statuses of statuses, etc. and land.

Paragraph 2. The report shall contain information for identification with the CPR number of the individual payer. The notification in which the report is to be carried out shall inform the Danish Agency for its identity, including the CPR number, of its identity.

Paragraph 3. The tax minister may lay down detailed rules on the reporting, including the case of the obligation to notify the reporting obligation.

§ 8 X. Banking, savings funds, shareboxes, finance companies, mortgage payments, mortgage bonds, lawyers and others who pay or rewrite income from savings in Denmark or other countries to the immediate advantage of a natural person, which : shall not be fully taxable, each year without calling for customs and tax administration to grant customs and tax administration to the customs administration referred to in paragraph 1. 2 mentioned information on payments, etc., in the previous year. In the same way, there is a duty to give the people in paragraph 1. 3 mentioned information on payments and so on for immediate benefit to a recipient who is not fully taxable if the person concerned is neither a natural person, a legal person, a unit covered by general rules for business taxation in the State ; where the unit is established or an UCITS approved in accordance with Directive 2009 /65/EC of the European Parliament and of the Council on the coordination of laws, regulations and administrative provisions concerning certain undertakings for collective investment in transferable securities ; (UCITS).

Paragraph 2. For each payment or rewrite, the notification shall contain the following information :

1) Identification of the rightful owner in the form of

a) owner's name,

b) owner's address and

c) the taxing seat of the owner (country of residence). Where the person responsible for the notification has entered into contract with the legal owner no later than 31. In December 2003, the Member State of residence shall be the State the owner of the owner has provided. If the person responsible for the reporting has entered into contract with the rightful owner or carry out transactions for this from and by 1. In January 2004, the person concerned shall determine the person ' s State of residence on the basis of the identification given by the person concerned in accordance with the requirements of the Member State concerned. paragraph 4. If an owner has a claim issued by the competent authority of a Member State, but reported to be a resident in another State outside the EU, the person who is responsible must, however, consider the Member State of residence in order to be the State which has issued the legitimacy of the owner, unless the owner has presented a certificate issued by the competent authorities of the other State confirming the information, and

d) the identification number of the owner, in accordance with the rules laid down in the place of residence of the person concerned or the date of birth of the person concerned, the date of birth and the birth state, where the identification number does not exist on the prescribed identification. However, the obligation to report information pursuant to this point shall be required if the person concerned has signed contracts or initiated transactions with the owner on the 1. January 2004, or later, and

(e) owner's number (cpri number) if the owner has a number.

2) Information on payment, etc., be it derived from sources here in the country or abroad, in the form of :

a) the amount of interest payable and so on,

b) the size of the full provenu for the transfer of debts,

c) the amount of the full amount of lube from share in an UCITS ; or

d) the size of the full provenu in the transfer of shares in an UCITS.

3) Information on the basis of the payment and so forth in the form of

a) the account number or the equivalent of the account number or the equivalent of the person responsible for the notification, or

b) identification of the amount receivable to which interest is concerned or which has been transferred ; or

c) identification of the share in the UCITS to which the entrancation relates or which has been transferred.

4) Information on the person reporting duty in the form of :

a) the name of the reporting obligation,

b) the address and the address of the reporting obligation,

c) the social security number, SE number, or the social security number of the reporting obligation to be notified.

Paragraph 3. A person who shall be subject to notification shall, without invitation, report to them in 2. Act. the information required for customs and tax administration if the person concerned pays or rewrites income from savings in Denmark or other countries on behalf of a beneficiary which is not subject to full Danish tax obligations, and which is not a physical exercise ; a person, a legal person, a unit covered by general rules on business taxation in the Member State where it is established or an UCITS approved according to Directive 2009 /65/EC of the European Parliament and of the Council. The person concerned shall include the name and address of the consignee and the total amount paid for or approved by the recipient. However, the obligation to report shall not apply where the consignee has provided a certificate from the competent authorities of the Member State in which it is established that it has chosen to be treated in this state as an UCITS approved after Directive 2009 /65/EC of the European Parliament and of the Council

Paragraph 4. The person who creates the account at a person ' s obligation or requests that it be paid or rewriting income from savings as referred to in paragraph 1. 1, 2 and 3, shall give the name, address and place of residence of the rightful owner. If the account is created on 1. In January 2004 or later, information shall also be provided on the identification number of the legal owner in accordance with the rules laid down in the person of residence of the person concerned or the date of birth of the person concerned, the place of birth and the birth of birth, provided that : the identification number does not exist on the prescribed credential. If the owner has a Social Security Number (s), this must also be reported. The person concerned shall require the appropriate identification in the form of passports, official identification cards or other evidence document.

Paragraph 5. Customs and tax administration shall transmit the notified information to the competent authorities of the Member State in which the rightful owner of the payment or goods is established, in accordance with Directive 2003 /48/EC, taxation of savings income in the form of interest payments in the form of interest payments or to the authorities of States and areas outside the European Union, following agreements or other arrangements relating to this Directive ; if the owner is a resident in another state, the competent authority may, forwarding the information to the competent authorities of this State in accordance with the agreement with this ; State.

Paragraph 6. § 8 H, paragraph 1 The following paragraph shall apply to the notification requirement of 3 and 4. 1-4.

§ 8 Y. Provisions applicable to the legislation on the obligation to provide information for the use of Danish tax charges shall apply when customs and tax administration in tax matters that are not criminal matters shall provide the competent authority of a foreign state, on the Faroe Islands ; or in Greenland, in the form of information to be used in a foreign, ferocious or Greenlandic tax rate, where this assistance is in accordance with Denmark's obligations following a double-tax agreement, another international international law ; Agreement or Convention or an Administrative Agreement, on administrative assistance in tax matters.

§ 8 Z. The provisions of the penal code 14. chapter relating to crimes against the public authority and so on and 16. in the case of civil service crimes or duties, etc. shall apply to officials from another State, the Faroe Islands or Greenland, which are situated in this country as part of the provision or reception of administrative assistance in tax matters that are not : criminal proceedings, in the form of an exchange of information when such assistance takes place in accordance with Denmark's obligations under EU law, a double tax agreement, a different international agreement or convention or a administratively agreed administrative assistance in tax matters.

§ 8 (D) Associations, foundations, institutions, etc., as mentioned in Section 8 A, section 8 H and section 12 (2). For tax purposes each year, the tax authorities shall report to customs and tax administrations which payments they have received during the previous calendar year. The report shall contain information for the identification of the depositor and the recipient. In addition, it shall contain information on the amount of the amount collected and, according to the rules laid down in the tax legislation, that the payment has been made. Each donor of payments to the associations may, before the end of the calendar year, impose not a report on the association.

Paragraph 2. The association of the association and so on shall provide the association with the identification of the identification, except in the cases referred to in paragraph 1. ONE, FOUR. Act.

Paragraph 3. The tax minister may lay down detailed rules on the reporting in accordance with paragraph 1. One and two.

8 ISLAND. The building of the building's Peace Association requires tax evasion every year to customs and tax administration reporting the deductions that the association has done in accordance with the section 15 K (1) of the body of the body of the body. 4. The report shall contain information to identify the owner, property, the amount of the calculated deduction, income and the association of the reporting.

Paragraph 2. The owner of the protected building must give the building of the Bygnings Peace Union for information about the social security number or the CVs.

Paragraph 3. The tax minister may lay down detailed rules on the reporting in accordance with paragraph 1. One and two.

§ 9. 6) Any remoring by complying with the provisions of section 3 A (3). 1-4 and 6 and 7, section 6 (4). 1-3, section 6 A, paragraph 6. 2, § 6 B, section 7 F-7 H, section 7 K, § 8 A-8 G, 8 H, paragraph 8. 1-3, 8 L, 8 P, paragraph 8. 1, Section 8 Q, paragraph 1. 1, 8 S, 8 T, paragraph 8. One and three, eight. U, paragraph. One and three, eight X, paragraph. 1, section 10, section 10 A, paragraph 1-3, section 10 B, paragraph 1. 1 and 2, section 10 E (1), 1, section 11 A, paragraph 1. 4-6, section 11 B, paragraph 1. 4, 5 and 8, section 11 C (3). 3-5, and 11 D shall decide on duty and tax administration to the extent that they are required to do so, and may, where necessary, force the duty of duty on the daily penalty of payment of a daily penalty.

Paragraph 2. There is the right of an obsego-imposed payment to be imposed under paragraph 1. 1.

§ 9 A. Reporting to customs and tax administration in accordance with section 7 F, § 7 G, § 7 K, § 8 A, § 8 B, § 8 F, § 8 H, § 8 P, § 8 Q, § 8 U, 8 U, 8 V, 8 X (8), 8 X (8)), 8 X (8), 8 X (8)), 8 X (8), 8 X (8)), 8 X (8) 1, § 8 Ø, § 9, § 10, § 10 A, § 10 B, § 10 E or § 11 G must be made no later than 20. January or, if this day is a Saturday or Sunday, no later than the following Monday.

Paragraph 2. Payments to pension schemes covered by Section 18 (18) of the Pension Code. ONE, FOUR. pkt. shall notwithstanding paragraph 1. However, 1 shall only be notified by 1. August or, if this day is a Saturday or Sunday, no later than the following Monday.

Paragraph 3. Where the person who is responsible for reporting is subject to section 7 F, 7 G, 7 K, 8 A, 8 B, 8 F, 8 H, 8 P, 8 Q, 8 T, 8 U, 8 X, 8 X (8), 8 X (8)), 8 X (8), 8 X (8)), 8 X (8) 1, 8 e, 8 Ø, 9 B, 10, 10, 10 A, § 10 B, § 10 E or § 11 G attempted reporting, and have customs and tax administration notified the reporting requirement that the reporting is requested as a result of error el.lign. the reporting duty shall carry out a report before a time limit which is notified of customs and tax administration.

Paragraph 4. The customs and tax administration may impose an undertaking which shall report after the time limit set out in paragraph 1. Paragraph 1 or as set out in paragraph 1. 3, to inform it as reported by the reported information concerning the notification within a specified period of time. Similarly, if a company reports information relating to a calendar year in accordance with section 7, 7 A, 7 B, 7 C, 7 D or 7 J to the income register, after the time limit specified for the notifications referred to in paragraph 1. 1 for the calendar year in question, including the recovery of the calendar year after paragraph 4 (4). 3, in the law of an income register after this period.

Paragraph 5. The tax minister can set deadlines for the reports referred to in paragraph 1. 1 which differs from the time limits set out in paragraph 1. The first of all, the tax minister may lay down rules that the customs and tax administration may impose on the fixed period or a time limit laid down in accordance with paragraph 1. 3, to inform it as reported by the reported information concerning the notification within a specified period of time.

§ 9 B. 7) The shares in the business of receiving shares and so forth in depot for management shall make an annual report to customs and tax administration on the yield in the preceding calendar year of deposited shares and so on for trade ; on regulated markets and shares, etc., which are not available for trade in regulated markets, but are registered in a securities centre.

Paragraph 2. 7) Companies and associations, etc., which have a duty to hold tax in accordance with the source tax tenet section 65 each year, make a report on yields in the preceding calendar year of shares and so on, which are not available for trade in ; regulated markets and are not registered in a securities central.

Paragraph 3. 7) Reports in accordance with paragraph 1. 1 and 2 shall include, for each beneficiary, the following information shall include :

1) Identification of the person making the alert.

2) Identification of the beneficiary, to the extent that this information is known.

3) The size of the proceeds of the year.

4) The identity of the stock.

5) Which country is the yield and so on and whether the stock, etc., is engaged in trade in a regulated market when the report takes place in accordance with paragraph 1. 1.

Paragraph 4. The one on which the deposit referred to in paragraph 1 shall be that of : 1 has been made, inform the person who is responsible for his identity, including its Social Security number or CVR number.

Paragraph 5. The one that receives the yield from an asset and so on as referred to in paragraph 1. 2, inform the reporting obligation of his identity, including its Social Security number or CVR number. However, this does not apply where the beneficiary as a result of company law rules is exempted from being registered in the encoding company or association and so on in such cases the identity of the person who has been notified must, in such cases, be reported ; the payment shall be made.

Paragraph 6. The tax minister may lay down detailed rules for the reporting, including the facilitation of the reporting obligation.

§ 10. The equivallment of shares, etc. in the depot for administration, shall make a report to customs and tax administration on the previous calendar year in the previous calendar year, etc., where the deposit has been carried out for a person concerned ; Person.

Paragraph 2. The report shall include the following information about the individual stock :

1) The identity of the stock and so on.

2) Quantity.

3) Whether the stock and so on is concerned with trade in a regulated market.

4) The equivalene value at the end of the calendar year if the shares etc are available for trade in a regulated market.

Paragraph 3. The tax minister may lay down rules that the reporting must also include all in-and deduction from deposits in the preceding calendar year of shares and so on, which is relevant to the fiscal balance of profit and loss of shares, etcetera. for trade in regulated markets. The report shall be made where the deposit has been made for one person and include information on the identity of the shares, etc., name, number of shares, etc., and the nature or collection ' s character and the time of entry or roofs. Under this procedure, the tax minister may lay down rules that the reporting of-and sampling should also include other deposited shares and other deposits, etc. covered by the issue of the equity tax law.

Paragraph 4. The person who, as part of its business intermediates trading in shares and so on, shall make an annual report to customs and tax administration on acquisitions and deposits of shares and so on in the preceding calendar year when the acquisition or The abstention has been conveunted to a person. However, the obligation to report covers only shares and so on, which are engaged in trade in regulated markets. The report shall include information on the identity of the stock, etc., and information on the number of shares, etc., the acquisition or abstention of the stock and purchase price for the stock and so on.

Paragraph 5. The person responsible for the deposit of the deposit shall inform the person who is responsible for his identity, including its Social Security Number (Social Security Number).

Paragraph 6. The tax minister may lay down detailed rules for the reporting, including the facilitation of the reporting obligation.

§ 10 A. The parties responsible for the notification referred to in paragraph 1 shall be subject to : 3, at least once a year, report information to customs and tax administration on the amount of the amount of interest collected in interest rates or credited interest rates for debt securities in the preceding calendar year and on information ; Identity of the bond holders. The information referred to in paragraph 1 shall also be reported. 5 and 6 and provide information on the holding of debt securities at the end of the calendar year with the indication of :

1) Identity of the debt securities,

2) course value at the end of the calendar year and

3) the nature and number or the obedient value of the debt securities in stock at the end of the calendar year.

Paragraph 2. 7) The parties responsible for the notification referred to in paragraph 1 shall be subject to : 3, moreover, at least once a year, notification of information to customs and tax administration on the introduction of benefits for investment firms, the profit of shares, etc. covered by Section 19 and attribution to the shares of shares of shares of shares of the shares of the shares of the shares of the shares of the stock market ; deposits in account-leading investment associations. The report shall also include the information referred to in paragraph 1. In addition, the information referred to in paragraph 1 shall be reported. the information on the investment evidence referred to in 5 and 6, and the shares, etc. and deposits at the end of the calendar year, with the indication of :

1) the identity of investment evidence, the shares, etc., or the account-leading investment association, including the nature and operation of the account ;

2) the number of shares, etc., and investment evidence ; and

3) The course value at the end of the year.

Paragraph 3. Comprepasable services provided for in paragraph 1. 1 and 2 shall be borne by public crates, mortgage credit institutions, securities centres, limited companies, investment firms covered by section 3 (3) of the corporation tax. 1, no. 19, banks, banks, shareholdings, investment firms, alternates and others who collect interest or profit-making interest shall be added to interest or return on the securities referred to in paragraph 1. the transferable securities referred to in paragraph 1 shall be 1 or 2 or receive the securities referred to in paragraph 1. One or two, in the depot for administration.

Paragraph 4. A member of an account investment association shall be required to report to the association of the member's deposits in accordance with paragraph 1. Paragraph 10 B, at the request of the association, shall inform the association of relevant tax principles, the Member shall apply to the income statement, including the relevant nutritional tax.

Paragraph 5. The person who covets the solution of interest and yield upon or creating an account in a securities centre shall, in one of the tax minister, notify the location or the account institution of the owner's identity as specified in section 3 A, paragraph 5, and reimbursing the accuracy of the information provided. The coupon may not be deposits and interest not paid until the solution location or the account institute has been given the information.

Paragraph 6. The tax minister may provide detailed rules on identification, etc. for persons who have no social security number or employer number, and persons residing or staying abroad.

Paragraph 7. The tax minister shall lay down detailed rules on the reporting in accordance with paragraph 1. Paragutory 1 and 2, together with the circle of reporting duty, subject to paragraph 1. The tax minister may also provide that the person who is subject to notification shall be subject to the following paragraph. 3 shall provide information for the purposes of complying with the obligation to comply with the notification requirement of paragraph 1. One and two.

§ 10 B. In accordance with detailed rules laid down by the tax minister, they shall be subject to the obligation to notify the person responsible for 2 reporting information to customs and tax administration on the acquisition and abstention of debt securities, including convertible bonds, shares, etc. covered by Section 19 and investment proof of the stock market. The obligation to report also includes withdrawals in account-leading investment associations and debt securities. The tax minister may lay down rules on the reporting of information on :

1) the identity, number or concurrent value and nature of the securities and the time of the time of departure and the time of arrival and the sum of the acquisition, the sum of the sum or the amount of the deposit, and

2) the date on which each of the accounts is to be raised in an account-leading investment association and the part of unrealized profit or loss of account investment union securities at the time of revenging, corresponding to the individual ; avenge.

Paragraph 2. The tax minister shall lay down detailed rules on who is subject to notification in accordance with paragraph 1. 1. The person responsible for acquiring acquisitions and abstentions may be subject to the transferor, transferor, or the transfer of the transfer. The obligation to report on deposits of debt securities may be imposed on the person who has received the proposed debt securities in depot for administration, or the person who deposits the debt securities.

Paragraph 3. The tax minister may impose an obligation on the parties to provide identity information, cf. § 3 A, paragraph 1 5, and reimbursing the accuracy of the information provided. The tax minister may lay down rules on the identification and use of persons who do not have a social security number or company number and persons residing or staying abroad.

Paragraph 4. Paragraph 1-3 shall apply by analogy to the conclusion of contracts for or transfer of termination contracts, meat preparations and sales courts subject to the exchange rate applicable when one of the contract parties is a person. The same applies to claims which, after the exchange rate of Article 29 (2) of the exchange rate, shall apply. 3, covered by Chapter 6 and 7 of the exchange rate law.

Paragraph 5. Any transferor or delegate that does not fulfil the obligation to provide information shall be deemed to be taxable by the notified interest and the yields relating to the transferable bond or coupon. The obligation to provide information shall be deemed to have been fulfilled if an equipment has reported the information after Section 11 h ;

§ 10 C. The tax minister shall lay down detailed rules on the securities to be covered by the information referred to in section 10 A, section 10 B and section 11 B. Where practical matters are therefore referred to and the information is less relevant to tax controls, the tax person may exempt or ease the party obligation for individual groups or groups of parties responsible for providing information or groups of persons ; bond owners and so on

§ 10 D. For the internship of § 10, § 10 A, § 10 B, § 10 E, § 11 A and § 11 B, section 8 K, 8 L, and 8 N shall apply mutatis muth.

§ 10 E. Administration of securities funds must be reported annually to be reported according to section 8 H, 8 Q, 8 X, 9 B, 10 and 10 A, and information which, pursuant to section 10 B (2), One-four, reporting duty shall be subject to the participation of the individual participants in the assets of the securities fund and their return.

Paragraph 2. The tax minister may lay down detailed rules for the reporting, including the facilitation of the reporting obligation.

§ 10 F. The person who, as a provider or a publicising business, has assisted a taxable amount of purchase of assets or financial instruments and the whole or partial financing of this (tax arrangement), where the purpose is primarily to : reduce or defer the tax burden, duty to customs and tax administration to document the reality of the arrangements and assets and liabilities etc. that are included herein. The provider or retailer shall show solidarity with the taxable income for any increase in the income tax of the taxable income resulting from the fact that the terms referred to above are not recognised as real by the equation.

Paragraph 2. Customs and tax administration shall decide whether a tax arrangement is available as referred to in paragraph 1. ONE, ONE. Act.

Paragraph 3. In addition, a tax arrangement as referred to in paragraph 1 shall be added. ONE, ONE. pkton, the provider may, in accordance with the general rules on the tax authority, be complainant of this situation in the tax administration. The section 51 of the Treasure Management Act shall apply mutatis mutam to the provider or the intermediary.

§ 11. The customs and tax authorities shall provide information to and receive information from the competent authorities of the Faeroe Islands, Greenland and in foreign countries and in areas in accordance with the provisions of :

1) Council Directive 2003 /48/EC on the taxation of savings income in the form of interest payments or other arrangements relating to this Directive.

2) Council Directive 2011 /16/EU on administrative cooperation in the field of taxation and the repeal of Directive 77 /799/EEC.

3) A double taxation agreement between Denmark and the Faroe Islands, Greenland, the foreign country concerned or the foreign area concerned.

4) An administrative agreement on administrative assistance in tax matters between Denmark and the Faroe Islands, Greenland, the foreign country concerned or the foreign area concerned.

5) Any other international agreement or convention has been signed by Denmark, which deals with administrative assistance in tax matters.

Paragraph 2. Where the Council Directive 2003 /48/EC of the Council Directive 2003 /48/EC on taxation of savings income from interest payments or other schemes relating to this Directive, shall be subject to Article 8 (5) X (2) of the Regulation on taxation of revenue from savings from savings income from interest payments or other schemes 5, use.

Paragraph 3. The tax minister lays down rules on the processing of cases in which the customs and tax authorities receive a request for information from a competent authority in the Faroe Islands, Greenland, in a foreign state or in a foreign territory or sending information ; to such a competent authority on a basis as referred to in paragraph 1. 1, no. 2-5.

§ 11 A. In the case of bank accounts in financial institutions, the conditions as referred to in paragraph 1 shall be required. 4 and 5, cf. paragraph 2 and 3, fulfilled. Deposits with an initial maturity of one year and issued by foreign financial institutions shall be regarded as accounts in the event of a bank account being set up in the issuer ' s account of the paying interest of the evidence, payment of interest and the inexonment language is recorded. In the case of deposits in offshore accounts with other than financial institutions, 1. and 2. Act. equivalent use, but in such cases the account holder must fulfil the condition as referred to in paragraph 1. 5, no. 2.

Paragraph 2. The terms of paragraph 1. 1 shall only be fulfilled by natural and legal persons who are taxable here to the country of the said accounts, or return to them in their respective deposits. The terms of paragraph 1. However, 1 must not be met by state-known unemployment figures, insurance companies, investment associations, securities traffickers and credit institutions. The tax minister may, as circumstances, in full or in part, exempt additional personnel groups to meet the conditions laid down in paragraph 1. The conditions laid down in paragraph 1 shall be 1 5 shall not be fulfilled by :

1) People who are SE-registered.

2) Danish nationals sent from the Danish State to service abroad, as well as those of such citizens as living spouses and home-living children, when they are fully taxable here in the country, cf. source tax tenment section 1.

3) People who have created the respective profession in the areas referred to in paragraph 1. 1 mentioned accounts or deposit certificates before 1. October 1988.

4) Physical persons who are setting up account with financial institutions in countries whose tax authorities collect and automatically transmit information as referred to in paragraph 1. 5, no. In accordance with the provisions of Directive 2003 /48/EC, in accordance with the provisions of Directive 2003 /48/EC, on the taxation of savings income in the form of interest payments or agreements under this Directive, with countries and regions outside the EU.

Paragraph 3. Financial institutions in foreign countries referred to in paragraph 1. Paragraph 1 shall include credit institutions situated abroad receiving deposits in standardized or published conditions, including on interest rates.

Paragraph 4. In the case of the account ' s establishment, or at least one year after the withdrawal of the taxis to the country of the account, the owner shall make a declaration of customs and tax administration on the basis of the operation by : information on :

1) Owner ' s name, address and Social Security Number (CPR-#). If the owner does not have CPR No but Company number (CVR-#), this information will be provided. If the owner does not have CVR No, but the number one operator (SE-#) does not have a number of information provided. Does the owner have no CPR No, CVR no. or SE No, the date of birth shall be reported when the owner is a physical person.

2) Name and address of the account officer.

3) Information to identify the account ' s deposit certificate, including the nature of the account and the identifying value and any identification number of the account in the respective deposits of the account.

Paragraph 5. The one in paragraph 1. 4 mentioned declaration must be attached :

1) The full power of the owner of the customs and tax administration to the account of the account driver in the offshore account.

2) Declaration by the foreign financial institution, cf. however, paragraph 1 ONE, THREE. PC in which it assumes each year of its own operation before the 1. February to customs and tax administration to submit the following information concerning the respective deposit certificate in the preceding calendar year :

a) The amount of the benefits or rewritten interest rates.

b) The date of interest-rate writing.

c) The amount of the indebtable amount at the end of the year.

Paragraph 6. The reports referred to in paragraph 1 shall be submitted. 5, no. 2, not in a timely manner to customs and tax administration with the required information, the customs and tax administration may impose the payment certificate by the owner, and the customs administration may impose the deposit of the account.

Paragraph 7. People who are unable to obtain the subject in paragraph 1. 5, no. 2. Whereas the said declaration by the foreign financial institution may be exempted from the duties of customs and taxation, where special circumstances justify the fact that the account is taken into account, and that the customs and tax administration is aware that the customs and tax administration is aware that : Whereas financial institutions in the country concerned do not want or under the law of the country not to undertake a reporting obligation. The exemption shall be subject to the inclusion of the owner together with the annual tax return, in accordance with paragraph 1. 5, no. The information referred to in paragraph 2 shall be provided by documentation of the accuracy of the information provided for the customs and tax administration.

Paragraph 8. Penal institutions and other persons who, as part of their operations, transfer money transfers, must only transfer the amount of money from offshore accounts in the foreign countries of the country. 1, cf. paragraph The information notification referred to in paragraph 1 shall be documented, as referred to in paragraph 1, in the case of the financial institution and other information. 4, cf. paragraph 2, made to customs and tax administration, or when the monetary institution and so on even notifies the account for these. The provision in 1. Act. shall not apply to a single measure of 100,000 kr. or less, unless the enacting is part of a total amount of profit exceeding 100 000 DKK

SECTION 11 B. The securities that are not registered in a securities centre in this country shall be deposited in a financial institution. In the case of depositing in an external financial institution, the conditions as referred to in paragraph 1 shall be required. 3-9, cf. paragraph Two, fulfilled.

Paragraph 2. The terms of paragraph 1. 1 shall be carried out only by natural or legal persons who are taxable here to the country of the said securities. The terms of paragraph 1. However, 1 must not be met by state-known unemployment figures, insurance undertakings, investment undertakings, securities retailers and credit institutions. The terms of paragraph 1. 1 shall not be fulfilled in respect of shares and other persons who own at least 25% of the person concerned. the share capital of the company in question, unless the shares and so on are engaged in trade in a regulated market. The tax minister may, as circumstances, in full or in part, exempt additional personnel groups to meet the conditions laid down in paragraph 1. 1.

Paragraph 3. Landscaling abroad must be carried out in a foreign financial institution, cf. § 11 A, paragraph 1 3, or the issuer of the value paper. Actuating through a financial institution shall replace deposits with respect to securities which are solely in the form of registration in a securities central in the country of origin.

Paragraph 4. In the case of depositing the respective accounts abroad either in a financial institution or in the issuer of the securities or no later than a year after the withdrawal of the securities it has been granted to the country of the securities, but prior to the expiry date for the country of securities ; income, where the taxis enters, the owner shall submit a declaration to customs and tax administration on the arrangements for the arrangements for the following information :

1) Owner ' s name, address and Social Security Number (CPR-#). If the owner does not have CPR No but Company number (CVR-#), this information will be provided. If the owner does not have CVR No, but the number one operator (SE-#) does not have a number of information provided. Does the owner have no CPR No, CVR no. or SE No, the date of birth shall be reported when the owner is a physical person.

2) The name and address of the depositary ' s respective accounts.

3) Information to identify the deposited or account, including the debit or account number, and whether the owner is an owner or owner of a share of the deposited or the account, and the deposited securities at the establishment, acquisition or account of the account ; the entry into the tax obligation here to the country of the securities, including the identity, type and number or the number or concurrent value of the forms of paper.

4) The time for the creation or acquisition of the depot or account or to the entry into tax duty to the country of the securities.

Paragraph 5. The one in paragraph 1. 4 mentioned declaration must be attached.

1) The full power of the owner of the customs and tax administration to the deposits in the respective account.

2) A possible declaration from the depositary or the accounting officer in accordance with paragraph 1. 7.

Paragraph 6. Unless the owner before the end of the calendar year has submitted a certificate pursuant to paragraph 1. 5, no. Two, or paragraph. 7 to customs and tax administration, which covers the calendar year concerned, the owner before the expiry date shall send the following information to customs and tax administration on the individual deposited or accounting documents ; prior calendar year, when the landfill or account takes place abroad :

1) The information referred to in paragraph 1. 4, no. 1 and 2, and identification of the debit or account.

2) The amount of interest and yields, including interest rates, and the amount of the currency specified in, except for yields that are reported after no. 4.

3) Date of interest-rate and profit-making.

4) The value and number or the value of the securities at the end of the year as well as the identity and type of securities, the size of the individual shares and so on, and the value of the transferable securities, the value of the securities, the value of which is the value of the exchange rate and the value of the transferable securities, the value of which is the yields are expressed in.

5) The size and composition of the minimum income from an investment centre with minimum taxation, cf. the section 16 C of the body of the body, the actual amount and the composition of any difference if the amount paid exceeds the minimum income, all in accordance with the information provided by the UCITS.

6) Information on the cessation of the debit or the account or the transfer of the account, specifying the time of this.

Paragraph 7. The owner may refrain from submitting information in accordance with paragraph 1. 6 if the depositary or the accounting officer has declared to undertake to transmit the information referred to in paragraph 1. 6, concerning the depot or account, the previous calendar year of its own operation to customs and tax administration to the customs administration each year before 1. Feb.

Paragraph 8. Deposits the depositary or the account driver, in spite of the declaration, not reports in accordance with paragraph 1. 7 in good time and with the required information for customs and tax administration, customs and tax administration may place the deposits or account, unless the owner has submitted the information before the expiry of the time limit referred to in paragraph 1. 6.

Niner. 9. The tax minister may lay down detailed rules on declarations pursuant to paragraph 1. 4 and 5, the submission of information provided for in paragraph 1. 6 and report pursuant to paragraph 1. 7.

§ 11 C. In the case of the possession of pension schemes under Title II A and of other life and pension insurance in insurance undertakings and other countries, the insurance holder shall meet the conditions laid down in paragraph 1. 3 and 4, cf. paragraph However, this does not apply to pension schemes approved under the section 15 C or 15 C or 15 D and the funeral assurances and the like, which are based on the negative and that a year of payments are applied to the same year, Payments. 1. and 2. Act. shall apply mutatis muctis to the person who, after the death of the owner, in accordance with the rules of the policy and so on shall be eligible for payment of the insurance.

Paragraph 2. The terms of paragraph 1. 1 shall be carried out only by natural or legal persons who are fully taxable here to the country. The tax minister may, as circumstances, in full or in part, exempt additional personnel groups to meet the conditions laid down in paragraph 1. 1.

Paragraph 3. For drawing up a scheme as referred to in paragraph 1, ONE, ONE. pkton, at the end of the period referred to in Article 15 (d) of the Pension Code. The owner shall make a declaration to customs and tax administration on the operation of the arrangements for the implementation by the Member State, or in the event of a full tax obligation in this country, with information on :

1) Owner ' s name, address and Social Security Number (CPR-#). If the owner does not have CPR No but Company number (CVR-#), this information will be provided. If the owner does not have CVR No, but the number one operator (SE-#) does not have a number of information provided. Does the owner have no CPR No, CVR no. or SE No, the date of birth shall be reported when the owner is a physical person. Similarly, information must be given if any other insured or beneficiary of the policy shall be provided.

2) The name and address of the company.

3) Information to identify the scheme, including information on the nature of the scheme as well as the policy (s) and number or similar identification of the system.

4) The amount of the agreed premiums or contributions, the retirement provision, the length of the payment period and the time of payment of the payment.

Paragraph 4. The one in paragraph 1. The declaration referred to in Article 3 (3) (3) of the said Regulation shall not be subject to the provisions of Article 53 A (3). The provisions of Article 53 B (4) of the pension system are not listed under the conditions laid down in the provisions of Article 53 B (5). 2, be enclosed as follows :

1) The complete power of the policyholder and so on to customs and tax administration to the establishment of the scheme in the foreign company.

2) Declaration by the foreign company in which it assumes each year of its own operation before the 1. February to customs and tax administration to submit the following information concerning the system during the previous calendar year :

a) The arrangements contained in the end of the income year.

b) The year's payments from the scheme.

c) Whereas the return of the year by the year of the scheme was discharged in accordance with Article 3 (5) of the Pension of the Pension of the Pension Act, unless the company sends information about the taxable income of the year as the difference between, on the one hand, the capital value of the insurance by the end of the year, in addition to payments made during the year, in which case the company, instead of information on the end of the income of the year, shall be the capital of the insurance at the beginning of the year, in which case the company, instead of information, shall be provided for the end of the income year, cf. point (a) shall send information on the capital value of the scheme at the end of the income year. The provisions of Article 4 (4) of the Pension of Pension of Pension Act ONE, ONE. and, however, only the difference between the value of the depot on the income year of the income year shall be rectified in accordance with section 4 (2). 3, and the value of the depot of the insurance at the beginning of the income year adjusted in accordance with section 4 (3). 4.

Paragraph 5. If the foreign company does not submit a notification to customs and tax administration in due time and with the required information, the customs and tax authorities may impose on the system or those provided by the scheme or those provided by the company, to terminate the scheme.

Paragraph 6. The customs and tax administration may exempt the claim under paragraph 1. 4, no. Two, whose particular circumstances justify the fact that the scheme is signed abroad, and customs and tax administration is aware that companies in the country concerned do not want or after its legislation must not assume a reporting obligation. The exemption shall, where applicable, be subject to the inclusion of the owner in conjunction with the annual tax return, in accordance with paragraph 1. 4, no. The information referred to in paragraph 2 shall be provided by documentation of the accuracy of the information provided for the customs and tax administration.

Paragraph 7. Paragraph 1-6 shall apply mutatis mutias to pension schemes in foreign pension funds and pension funds and in other people who pay pensions.

§ 11 D. Physical and legal persons who are fully taxable here to the country and which provide a gift for a value of $60,000. to a person who is not fully taxable in this country, the customs and tax administration shall inform the customs and tax administration of the identity of the gift recipient, cf. § 11 A, paragraph 1 4, no. 1 if any affining relationship between the giving and recipient and the size of the gag. The tax minister may, by circumstances, exempt persons from the notification requirement.

§ 11 E. Where a taxable subject is subject to the provisions of Article 1 (1) of the Pension of Pension of Pension. 2, will put savings into one of the savings schemes referred to in Article 1 (1) of the Pension of Pension Act. 2, no. 1 and 2, in a limited-command company or in command, the taxable undertaking shall provide evidence of the ownership of the company in question and so forth in the monetary institution.

§ 11 F. Customs and tax administration may be used for the balance or recovery of taxes, labour market contributions, customs duties or charges having terminal access to all necessary information on the economic or commercial interests of natural persons or legal persons ; in relation to the income register, cf. law on an income register section 7. The information is used for the use of tax return, annual balance, research and other cases, and on the processing of individual cases or for the use of general controls at interconnectors and composition of information with the other customs and tax administration ; information to monitor compliance with each of the tax, tax and customs laws, etc., and so on.

§ 11 G. An establishment which, in agreement with a taxable taxable person, shall submit to customs and tax administration the rental income obtained by the renting of the recreation of the recreational housing by means of a taxable amount of free time, to customs and tax authorities to the customs administration, the company during the previous calendar year. The report shall also include information for the identification of the establishment and the recreational dwelling.

Paragraph 2. Companies which are not subject to notification under paragraph 1. 1, in agreement with the taxable undertaking, the information referred to in paragraph 1 may be submitted by the person concerned in accordance with paragraph 1. 1. The report shall be made before the expiry of the time limit in section 9 A (3). 1.

Paragraph 3. The one that has concluded an agreement on the settlement of a recreational housing with a company in accordance with paragraph 1. 1, provide the establishment with information on the identification of the recreational housing.

Paragraph 4. The tax minister may lay down detailed rules for reporting in accordance with paragraph 1. 1 and the identification of the recreational housing in accordance with paragraph 1. The Minister may also lay down rules for the registration of establishments referred to in paragraph 1. 2.

§ 11 H. Remidlers of transferable securities who are not subject to Article 10 (2) shall not be subject to the obligation to notify the person concerned. 4, or § 10 B, may, by agreement with the transferor or transferee of transferable securities, make a report of the information which is covered by the notifications in accordance with these provisions.

Paragraph 2. Vaps of securities funds that are not subject to Article 10e, may, in agreement with the individual participants in the securities funds, the reporting of the information which is covered by the reporting obligations in section 10 (1). 4, or § 10 B.

Paragraph 3. The report pursuant to paragraph 1. 1 and 2 shall be carried out before the closing date of section 9 A (3). 1.

Paragraph 4. The tax minister may lay down detailed rules on the registration of the intermediaries reporting in accordance with paragraph 1. One or two.

§ 12. 3) Where the laws of duty and the administration of the administration are entitled to require information to be used in the case of taxation, the same court shall be entitled to the Committee on Agriculture and Rural Development in order to use the appeal procedure.

§ 12 A. The use of this law of the expression 'tax equation' also covers the equation according to the value of the property tax law.

TITLE III

§ 13. The person who presets the public tax shall issue incorrect or misleading information for the purpose of determining whether a person is subject to the obligation of a tax, or for the purposes of determining the tax rate or tax calculation, the penalty shall be punished ; in the case of fraud involving fine or penal fraud until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the Penal Code. In the same way, participation in tax fraud will be punished, cf. Penal code section 23.

Paragraph 2. The action of gross negligence is the punishment of the penalty.

§ 13 A. The one that deliberately or gross negligent violates Section 11 A, paragraph 1. Paragraph 1 or 8, section 11 B (1), Paragraph 1, section 11 C, paragraph 1. 1, or § 11 D, shall be punished by fine. The same applies to the deliberate or of gross negligence not to comply with an injunction in accordance with section 11 A (3). 6, section 11 B, paragraph 1. 8, or section 11 C (3), 5.

Paragraph 2. If the infringement has been committed to evading the public tax, the sentence may go to prison for up to a period of one year and six months, unless higher penalties have been inflited on the section 289 of the penal code.

§ 13 B. The person who is deliberately issuing an invoice with a non-correct content or issue other incorrect documentation for the delivery or acceptance of goods or services shall be punished by fine or in prison for a period of one year and six months, unless : higher penalties shall be carried out in accordance with Article 289 of the penal code, provided that the evidence is suitable for use as a basis for the calculation of the income of the taxable income.

Paragraph 2. The action of gross negligence is the punishment of the penalty.

§ 13 C. The person who is in charge of goods or services on such advantageous terms that the person in question realists that the supplier or the outside will not fulfil its obligations in a timely manner to self-grant remuneration or to recalderacies in a timely manner. guilty tax or withholding tax shall be punished by fine or in prison for a period of one year and months unless higher penalties have been inflited on the section 289 of the penal code.

Paragraph 2. The action of gross negligence is the punishment of the penalty.

§ 14. With the same penalty as specified in paragraph 13, the person who is intentionally or of gross negligence shall be punishable by inaccurate or misleading information for the purposes of checking the tax and taxation calculation.

Paragraph 2. 6) The one that, without the relationship covered by paragraph 1. The obligation to fulfil an obligation on the part of Article 3 A (3) (A) shall be insubordinate or negligent or of gross negligence in a timely manner. 1-4 and 6 and 7, section 6 (4). 1-3, § 6 A, § 6 B, § 7, § 7 A, § 7 B, § 7 C, § 7 G, § 7 H, section 7 J, § 8 A 8 H (8). One-four, paragraph 8 J, paragraph 1. 3, sections 8 L, 8 P, paragraph 8. 1, 2, 4 and 5, section 8 Q, paragraph 1. 1-3, section 8 R, paragraph 3. 3, 8. S, 8 T, paragraph 8. One and three, eight. U, paragraph. 1 and 3, § 8 X, § 9 A, § 9 B, § 10, § 10 A, section 10. 1-3, section 10 B, paragraph 1. 1 and 2, section 10 E (1), One, or section 11 is punishable by fine.

Paragraph 3. The penalty shall be penalised by penalty of inadvertently or gross negligent failure to carry out a report within the time limit imposed by customs and tax authorities in accordance with section 9 A (2). 3.

Paragraph 4. The penalty shall be punished, intentionally or by gross negligence, emitting incorrect or misleading information on the fulfilment of the conditions for the use of sections 3 B (3). 6.

Paragraph 5. In the measurement of fines in accordance with paragraph 1, 2 and 3 relating to the reporting to the income register shall take account of the number of employees in the reporting undertaking.

Paragraph 6. In the measurement of fines in accordance with paragraph 1, 1 and 4 shall take account of the company ' s turnover or the number of staff employed. It shall be considered to be a cumbent circumstance that the infringement has been committed as part of a systematic violation of tax legislation.

§ 15. The person who, without prejudice to section 16, with a foregoing to avoid tax recruitment, fails to submit a tax return shall be punished by fine or in prison for a period of one year and six months unless higher penalties are inflicting on the section 289 of the Penal Code.

§ 16. Taxable, which without harneding receives notification of the recruitment of income or property tax, shall, where the employment rate is too low, notify customs and tax administration to this effect within 4 weeks of receipt of the notification. However, the period shall not be considered at the earliest date from the expiry of the tax deadline.

Paragraph 2. The one that is intentionally or gross negligent in violation of paragraph 1. One, punishable by fine.

Paragraph 3. If the infringement has been committed to evading the public tax, the sentence may go to prison until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the penal code.

§ 17. Penal penalties shall be punished by the failure to comply with the obligation to store material according to the rules laid down by the tax minister in accordance with section 3 (3). 3, as well as in section 6 A (3). ONE, ONE. Act.

Paragraph 2. The penalty shall be penalised by penalty of insubordinate or gross negligent failure to comply with the provisions of Article 3 (c) of the tax line. TWO, TWO. Act.

Paragraph 3. Penal penalties shall be punished, intentionally or by gross negligence, to submit written documentation, as required by section 3 B (2), to submit written documentation. 5 and 6, or obtain the auditor declaration in accordance with section 3 B (3). 8.

Paragraph 4. In the measurement of fines in accordance with paragraph 1, 1-3 shall be taken into account in the economic benefit of the infringement. It shall be considered to be a cumbent circumstance that the infringement has been committed as part of a systematic violation of tax legislation.

§ 18. Criminal liability may be imposed on companies (legal persons) in accordance with the rules of the penal code 5. Chapter.

§ 19. In cases concerning infringement of section 13-18, which is handled administratively, cf. § 20, find § 752, paragraph 1. Paragraph 1 of the law on the appropriate application of the law.

Paragraph 2. The search for infringement of the provisions of this Act may be carried out in accordance with the rules of law on search in cases which may lead to the sentence of freedom.

§ 19 A. In cases of infringement of sections 13, 15, 16 and 18 and the penal code section 289, the exempted taxes may be withdrawn during criminal proceedings and shall be subject to the right to comply with the rules laid down in Chapter 89 of the Court of Justice of the Law.

20. If a violation is not to impose higher penalties than fines, customs and tax authorities may indicate that the case may be determined without legal proceedings, provided that he is guilty of the infringement and declares that it is prepared ; within a specified time limit, which may be extended, in accordance with the request of the request, to pay a fine declaration.

Paragraph 2. With regard to the provisions of paragraph 1. Paragraph 1 shall determine the rule of law on the contents of indictment in police matters accordingly.

Paragraph 3. If the fine is timely, or will it be after the adoption of the drive, or if it is adopted, then it is being pursued.

§ 21. Has a person infringed sections 13, 15, 16 or 18, cf. § 13 or § 16, Penal Code, section 289, and is impunity deprecated in accordance with the rules of the latter Act 93 and 94, it is incumdated to pay a premium tax equivalent to the income of the income from the non-profit unless it is solely in the case of the infringement alone ; contributing to another's tax evasion.

Paragraph 2. If a person does not recognise a requirement for a supplementary tax after paragraph 1 The issue is being dealt with in the manner in which the criminal procedure is shaping.

§ 22. The police shall provide customs and tax administration, following a negotiated procedure between the tax minister and the Minister for Justice.

-23. (Aphat)

§ 23 A. Fines in matters that are determined administratively in accordance with section 20 shall be levied by customs and tax administration.

TITLE III A

§ 23 B. (Aphat)

TITLE IV

§ 24. (Entry into force and transitional provisions, excluded)

§ 25. (Excluded)

SECTION 26. This law does not apply to the Faroe Islands and Greenland.

1) The law provides for the implementation of Council Directive 2003 /48/EC of 3. June 2003 on the taxation of savings income in the form of interest payments, EU-begging 2003. L 157, s. 8.

2) § 3 A, paragraph 1 8, newsread, cf. § 8, nr. 1, in Law No 1. 118 of 7. -February 2012. The amendment is being put into effect by the business and growth Minister ; this has not happened yet.

3) § 3 B, paragraph 1. 8, 12. pkt., and section 12 is changed, cf. § 10, nr. One and three, in the law. 649 of 12. June 2013. The changes will take effect from 1. January 2014.

4) Section 7 (2). 2, no. 1, amend, Section 8 B (b). 1, no. 9, amended, section 8 B (3). 1, no. 10, amended, in section 8 B (3). 1, insert new # 11, Section 8 B, paragraph 1. 4, amended, section 8 F (s). 1, no. 7, amended, section 8 F (s). 1, no. 8, amended, and in section 8 F (1). 1, insert new # 9, cf. Section 8 of Law No 922 by 18. September 2012. The changes have in this draft effect from and with the year 2013 of the year 2013, however, have the effect of change from and with the 2014 taxable income year 2014 for taxable income from 2013, cf. Article 13 (1) of the law. Two and three.

5) Section 7 A, paragraph 2, no. ONE, ONE. ............ 2, no. 1, new 3 is added. pkt., section 7 A, paragraph. 2, no. 8, read, and Section 7 A is changed, cf. § 3, nr. 1-4, in the law. 926 of 18. September 2012. The changes will take effect from 1. January 2014.

6) § 8 K, paragraph 1 1, amended, 8 N is amended, after 8. N is added to a new § 8 O, § 8 (R) (R) (1). 1, amend, paragraph 8 (R) (R), 3, amended, section 9 (4). 1, amend, and section 14 (4). 2, amended, cf. § 3, nr. 5-10, in law number. 926 of 18. September 2012. The changes are being put into effect by the tax minister ; this has not happened yet.

7) 9 B (b) (b). 1 and 2, section 9 (b). 3, and section 10 A (3). TWO, ONE. and 2. pkt., as amended by § 1, nr. 9-11, in the law. 1354 of 21. December 2012. The changes will take effect from 1. January 2014.