Ordinance To The Law On Investment Fund

Original Language Title: Bekendtgørelse af lov om investeringsfonds

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Ordinance to the law on investment fund

Hereby promulgated law on investment funds, see. lovbekendtgørelse nr. 933 of 24. October 1996 with the changes brought about by section 8 of Act No. 1219 by 27. December 1996, section 16 of Act No. 1223 of 27. December 1996, article 5 of law No. 133 of 25. February 1998, section 6 of the law No. 434 of 26. June 1998, section 9 of Act No. 958 of 20. December 1999, section 18 of Act No. 1029 of 22. November 2000, section 4 of Act No. 271 of 8. May 2002, section 2 of the Act No. 390 by 6. June 2002, section 30 of Act No. 428 of 6. June 2005, § 8 of law No. 515 of 7. June 2006 and section 16 of Act No. 1344 of 19. December 2008.

§ 1. Provision for investment fund in accordance with the rules given in this law may be deducted from the taxable income for the income year for which provision is made (' the appropriation the year ').

§ 2. Entitled to make provision for investment fund are taxable persons driver self-employment, see. However, paragraph 2.

(2). Provision for investment fund can be made by money changers, bankers and financial and investment companies.

§ 3. Provisions for investment fund can only be used for advance depreciation on acquisition costs relating to machines, equipment and similar operating funding, there is used exclusively in the course of trade, commercial ships, buildings, in which capital allowance can be carried out in accordance with § 14 of the depreciation, and installations that serve such buildings and installations that are used commercially, drainage installations on agricultural holdings as well as immaterial assets depreciation as referred to in article 40, paragraphs 1 and 2, except for the yield contracts without prejudice to article. further to section 7 and section 7 (A). The same applies where the said assets be used for experimental or research activities, which are linked to the taxpayer's business.

(2). Provisions for investment fund cannot be used for advance depreciation on machinery, equipment and other operating funds as well as computer software, covered by the rules on bonus depreciation in section 6 (1), if the taxpayer chooses to fully deduct the acquisition cost of the taxable income for the income year in which the acquisition takes place.

(3). Provisions for investment fund cannot be used for advance depreciation on the agreed or estimated acquisition of assets that are not delivered or completed, without prejudice. However, section 3 (A), paragraph 6.

(4). Provisions for investment fund cannot be used for advance depreciation on special installations such as central heating systems, elevators and the like. in buildings that cannot be the subject of tax depreciation.

(5). Transferring cohabiting spouses assets from one spouse's business activities for use in the other spouse's business activities, the other spouse may not use reserves to investment fund to advance depreciation of the assets transferred.

(6). Have a spouse substantially participated in the operation of the other spouse or both erhvervsvirkskomhed, his investment fund reserves be used for advance depreciation on assets in that income year available to the company.

(7). Notwithstanding the provisions of paragraph 1, the provisions for investment fund are not used to advance depreciation on acquisition expenditure relating to passenger cars registered to private passenger transport services or for rental without a driver.

(8). (Repealed)

(9). Provisions for investment fund, which is made by societies, associations, institutions, etc.., which operate as self-employed persons, can also be used to cover costs incurred for test and research activities which are covered by section 8 (B) equation (1). The same applies to deductible expenses for marketing, which is held in conjunction with the export abroad. 1. and 2. sentence shall cease to apply in so far as the undertaking, etc. instead choose to deduct the cost of test and research activities in accordance with section 8 (B) equation (1) or to deduct the costs of marketing in determining the taxable income after tax legislation general rules.

§ 3 a. taxpayers who as limited partners participating in a company cannot use reserves to investment fund to advance depreciation on assets covered by this undertaking. It shall not, however, by the purchase of ships covered by paragraph 6.

(2). Taxpayers, who runs independent shipping company as a sideline after personal tax law § 4 (1) (8). 10, can not use reserves to investment fund to advance depreciation on assets covered by this undertaking. It shall not, however, by the purchase of ships covered by paragraph 6.

(3). Taxable persons can only make use of the provisions for investment fund to advance depreciation on assets in a company, where the taxable person in not insignificant extent involved in the operation of the company, see. However, paragraphs 7 to 10.

(4). The requirement that the taxpayer must participate in the company with personal performance in not insignificant extent, applies for the income year in which the grant is used to advance depreciation, and for the following year. Will the taxpayer be disabled as a result of serious illness or permanently disabled after the funds are raised and used to advance depreciation shall be abolished the requirement of personal performance in the remainder of the period. The company is run by the spouses jointly, the rule is applied in 2. point, when one spouse becomes incapacitated. If only one of the spouses driver company, apply 2. item, when this spouse becomes disabled. The requirement of personal performance lapse equivalent in the case of the taxpayer or his/her spouse's death or bankruptcy, as well as by business cessation.

(5). Tax Minister can with effect for income years up to and including 1990 permit requirement for personal performance in accordance with paragraphs 3 and 4 may be permitted when special circumstances and provision for investment fund is carried out on 17. May 1983.

(6). Even though the conditions laid down in paragraph 3, 1. paragraph are not met, however, the contingency reserve can be used when the amount deducted from the investment fund account, paid for the construction of ships. It is a condition that the deposit be made no later than 1 month after that amount has been withdrawn from the account. It is furthermore a condition that the Minister has approved that the rules laid down in this paragraph can be used on the shipbuilding project, contracted for.

(7). The requirement in paragraph 3 about personal performance does not apply, if 1) contingency reserve as investment fund used to advance depreciation for tax year 1993 on acquisition costs relating to assets referred to in § 3, paragraph 1, of the basic regulation. paragraph 6, except for ships, 2) the purchased assets after the acquisition are in Bornholm Municipality for at least two years and 3) the account holder is not within the first two years after the acquisition or the disposal of the purchased assets.

(8). The requirement in paragraph 3 about personal performance applies nor if 1) contingency reserve as investment fund used to advance depreciation for tax year 1994 on acquisition costs relating to buildings located in Bornholm Municipality, in which capital allowance can be made, and special installations in such buildings as well as drainage systems on agricultural holdings in Bornholm Municipality, see. § 3 (1), (2) paragraph, and 2) the account holder is not within the first two years after the acquisition or the disposal of the purchased buildings, etc.

(9). The requirement in paragraph 3 about personal performance applies nor regulation. paragraph 10, if the contingency reserve as investment fund used to advance depreciation for tax year 1994 on acquisition costs relating to machines, equipment or similar operating funds used exclusively in the course of trade, for the affixing and use of the following buildings in Bornholm Municipality: 1) buildings, where construction is underway in the tax year 1993 or 1994 and finished built before the end of the latter year, and 2) existing buildings within the same period subject to a significant rebuilding whereby a) building either adapted for other purposes, or (b)) conversion costs constitute at least half of what the cost for the construction of a corresponding new construction must be assumed to apply.

Paragraph 10. Lapse in accordance with paragraph 9 of the requirement of personal performance is subject to the condition that the purchased operating funds after acquisition are in the buildings referred to in paragraph 9, for at least two years, and that the account holder is not in the same time dispose of it or the acquired operating funds.

§ 3 (B). the provisions of paragraph 3 (A), paragraphs 7 to 10, shall not apply to assets in agriculture and fishing, if granted or grant of public aid for the acquisition and rights of recovery therefor, there have not been completely fulfilled.


(2). The provisions of section 3 (A), paragraphs 7 to 10, shall not apply to assets in the agriculture and processing industry for agricultural products, for which the conditions for support of Regulation No 40/94. 2,594/91 on improving the efficiency of agricultural structures and Regulation No 40/94. 866/90 on improving the processing and marketing conditions for agricultural products have not been met. If no one sought support in accordance with Regulation No 40/94. 866/90, shall only the substantive provisions of the regulation have been fulfilled. Tax Minister is hereby authorized to establish a list of Community acts and related implementing rules as may fill out, change, replace or supplement the in 1. point the above regulations. The provisions of section 3 (A), paragraphs 7 to 10, shall not apply to assets covered by the list referred to in the regulations, where the conditions for the aid provided for in these regulations are not met.

(3). The provisions of section 3 (A), paragraphs 7 to 10, shall not apply to assets in 1) shipbuilding, 2) synthetic fibres, 3) the motor vehicle industry as regards projects over 90 million kroner, or 4) coal and steel industry.

§ 4. The reserve can not for each income year exceed the percentage thresholds listed below by the profits of self-employment in the appropriation the year-calculated according to the rules for determining taxable income before deduction of provision for short-term relief after corporate tax Act section 22 b-plus interest expenses and losses on receivables and debts and net of interest and dividend income as well as capital gain on debts and debts, which are included in the statement of this surplus.







 

 





Income year





PCT.





 

 





1993 to 1994





25







1995





20







1996





15







1997





10







1998 and then





0





 

 





Reserve should at least apply 5,000 DKK.





 









(2). Make the taxpayer advance depreciation on the agreed byggesum for a ship or on operating funds after chapter 4 depreciation, reduced the provision, which the taxpayer can make for that income year with advance depreciation amount.

(3). Where a taxpayer operates a commercial undertaking, both qualifying for the provision for investment fund under section 2, paragraph 1, and a company under section 2, paragraph 2, do not benefit from provision, the provision can only be made on the basis of profits in the first-mentioned company. The same applies where part of an undertaking is not entitled to the investment fund provision under section 2, paragraph 2. In these cases, it is a condition of the provision to the investment fund, that there be a separate tax statement of the profits into legitimate business or part thereof.

§ 5. After the appropriation of the year came to an end, but before the expiry of the deadline for the submission of the tax return for the appropriation this year need to be on the special account in one of the banks referred to in paragraph 5 shall be added an amount equal to the reserve. When special circumstances, customs and tax administration may approve the investment fund reserve, even if deposits are made too late.

(2). For taxable persons shall keep records in accordance with the accounting law or tax kontrolloven, or which, without having the obligation thereof leads a company attached to the tax return, must deposit on special account only account for 70 per cent of the appropriation to the investment fund.

(3). Deposit on the special account of only 70 per cent of the reserve is subject to the condition that those accounts in accordance with the Customs and tax administration estimates can form the basis for tax assessment.

(4). The special account shall be designated ' account for investment fund ' and shall bear the endorsement on the taxpayer's name, address and any personal identification number or CIR-number as well as on the company's financial year and on the appropriation this year.

(5). Account for investment fund can be created in Danish banks, savings banks and cooperative banks.

(6). Deposits into an account can, however, be dispensed with in whole or in part, when the taxpayer prior to the expiry of the deadline referred to in paragraph 1 in order to make deposits meet the conditions laid down in section 8 in order to raise the amount of the same size. Tax Minister may lay down detailed rules under which the taxpayer must supply information and evidence that the conditions set out in section 8 are met. Amount covered by 1. paragraph shall be dealt with in accordance with the rules on deposits.

§ 6. A provision for investment fund can be used as from the income year following the appropriation this year.

(2). The reserve must be applied in its entirety within 6 years after the end of the year the appropriation. This time limit may, in accordance with the incident filed petition in individual cases be extended by the Customs and tax administration, when the person concerned provides evidence that it caused him unaccountable reasons that application has not taken place before the deadline.

(3). Have a tax liability made provision for investment fund for more income year to the reserve relating to a given income year could only be used when the previous provisions has been used fully.

§ 7. The use of reserves for investment fund to advance depreciation of an asset, see. section 3, can only happen for the income year for which capital allowance in accordance with the rules contained in the tax laws, moreover, for the first time can be made on the relevant asset. In section 3, paragraph 9, the said expenses may only be used for the creation of provisions income year in which the expense was incurred. Using companies covered by article 1, paragraph 1, no. 1 and 2, of the law on income taxation of limited liability companies, etc. provisions for investment fund to advance depreciation on operating funds which are either acquired for the purpose of renting or who already know the acquisition is rented, can use regardless of the provision of 1. paragraph only happen for the income year in which the acquisition has taken place.

(2). The advance written-off amount may not be deducted in determining taxable income.

(3). When provisions for investment stock is used to advance depreciation on an asset, tax depreciation of that asset in accordance with the rules contained in the tax laws, moreover, could only be made at the acquisition cost less the amount written off beforehand. For installations subject to depreciation section 15, paragraph 3, constitutes the reserve is the amount corresponding to the professional use, and the reserve is converted into the calculated depreciation, as the acquisition cost is reduced.

section 7 (A). The use of reserves to advance depreciation by building of ships covered by section 3 (A), (6), may be carried out as from the income year in which the contract for the building of the ship is reached, up to and including the year in which the supply takes place, however, most recently in 1990. § 7 (2) and (3) shall apply mutatis mutandis. Advance depreciation shall be carried out on the building sum for the income year in which the amounts will be raised.

(2). The provision in paragraph 1 results in no change in the basis for calculation of the advance depreciation on the ship. The total advance and advance depreciation may not exceed 100 per cent of the agreed byggesum or of the acquisition cost, if this is less than building the sum.

(3). Be repealed or be sold right under a contract for the building of a ship, which is used in the provisions under section 3 (A), paragraph 6, shall reserve equal to the sum of the forlodsafskrivninger carried on the ship without prejudice. paragraphs 1 and 2, with the addition of 3 per cent for each year from the appropriation over the expiration and until the end of the income year in which funds are raised, are included in the taxable income for the appropriation the years. For the income year 2001 constitute the Appendix however, 5 per cent.

(4). Reserves used to advance depreciation by building of ships covered by section 3 (A), paragraph 6, shall not be included in determining a company's return on the basis of business tax Act § 8 and by the statement of deposit account in accordance with paragraph 3 of that law.

§ 8. When a taxpayer wants to use a provision in whole or in part to the investment fund, raised a similar amount on account of forlodsafskrivningen under section 5. In the article 5, paragraph 2, in the cases referred to be raised, however, only 70 per cent of forlodsafskrivningen. The Bank, however, must first withdraw funds when it has received a completed form from the taxpayer. Tax Minister shall draw up detailed rules of this schedule.

(2). Paragraph 1 shall apply mutatis mutandis at the withdrawal of the amount to cover expenditure pursuant to section 3, paragraph 9.


§ 9. Is a flight recorder investment fund provision fail or not fully used to advance depreciation before the expiry of the period referred to in article 6, paragraph 2, account shall be taken of the unspent appropriation amount plus 3% for every year from the end of the year and until the expiry of the appropriation in the taxable income for the year, see the appropriation. However, section 9 (A). Through the tax year 2001 constitute the Appendix however, 5 per cent.

(2). A flight recorder investment fund reserve which are not used as referred to in § 3, paragraph 1, may be lifted, even if the time limit under section 6, paragraph 2, is not expired. In this case, be taken into account that the appropriation amount plus 3% for every year from the end of the year and the appropriation until the end of the income year in which the amount is raised, in the taxable income for the year, see the appropriation. However, section 9 (A). Through the tax year 2001 constitute the Appendix however, 5 per cent.

(3). The amount that is credited to the account of the investment fund, see. § 5, ensuring tax obligation in accordance with paragraphs 1 and 2, and may not be lifted before the taxes are paid. Tax Minister may lay down detailed rules on access to raise amounts according to this provision.

(4). The use of reserves to cover expenses under section 3, paragraph 9, shall be treated as provided for in paragraph 1 in advance depreciation.

§ 9 a. taxpayers who in 1992 has a yield losses of at least 30%, as mentioned in section 2 (1) (8). 1 of the law on State guarantees and performance supplements relating to harvest tabslån to drought-stricken farmers, and having farming as their main occupation, see. § 2 (1) (8). 2 of the said law, can apply the provisions of paragraphs 2 to 9.

(2). In cases where the investment fund reserve pursuant to section 9, paragraphs 1 and 2, section 10, paragraph 1, and section 10 (A) should be included in taxable income, the contingency reserve is included in the appendices without taxable income in the income year in which the taxation of mandatory provisions for the said provisions shall occur, see. However, paragraph 3. It is a condition that this duty arises in the period from 7. October 1992 up to and including the end of the tax year 1993, see. However, paragraph 3.

(3). Should a fund reserve pursuant to section 9, paragraph 2, be included in taxable income, can reserve instead of taxation referred to in paragraph 2 without allowance is included in the taxable income for the tax year prior to the year in which the amount will be raised, if withdrawal occurs before the expiry of the deadline for the submission of the tax return for the tax year prior to the year in which the amount to be raised. It is a condition that the withdrawal not earlier than the 7. October 1992 and no later than before the expiry of the deadline for the submission of a tax return for the tax year 1993.

(4). Although given bankruptcy over the taxable in the income year in which creation of provisions pursuant to paragraph 2 or 3 shall be included in the contingency reserve is included in taxable income, the share of income that are not included in the bankruptcy income.

(5). The provision in paragraph 2 shall not apply if the tax arises because of the taxpayer's death or bankruptcy.

(6). Expression of that taxation of unused provisions created desired conducted according to the rules laid down in paragraphs 2 and 3, shall be made to the tax authorities before the expiry of the deadline for the submission of the tax return for the income year in which the appropriation in accordance with paragraphs 2 and 3 shall be included in the taxable income.

(7). The provisions in paragraphs 2 and 3 shall apply for reserves, where the amount of special account referred to in article 6. section 5, is inserted before the 7. October 1992.

(8). 50% of the deposit on the special account referred to in clause 5, which correspond to the appropriation amounts referred to in paragraphs 2 and 3, shall be paid to the taxpayer. For individuals depositing Bank the remaining 50 per cent to the Customs and tax administration. Of persons shall apply the deposit as provisional tax after rule in § 59 of the withholding tax for the income year in which the appropriation in accordance with paragraphs 2 and 3 shall be included in the taxable income. For companies and associations, etc. You can use the remaining 50 per cent is paid to the company, Association, etc. to the extent that the amount is likely to exceed income for the year adjusted for any income tax increases and after deduction of the actually paid-account tax amount adjusted for any supplement, provided a chartered or certified accountant in the face of the Bank has delivered a written statement about the amount.

(9). Deposit amount in the special account referred to in clause 5, which according to the rules laid down in paragraphs 1 to 8 have not yet been paid to the taxpayer or paid to the Customs and tax administration, ensuring tax obligation in accordance with paragraphs 2 and 3 and can not be raised before tax for the income year in which the appropriation must be taken into account for the taxable income that is paid, without prejudice. However, paragraph 8. Tax Minister may lay down detailed rules on access to raise the amount in accordance with paragraphs 2, 3 and 8.

§ 10. In the case of the taxpayer's death or bankruptcy, or if economic activity ceases or is disposed of, no account shall be used the appropriation amount plus 3% for every year from the appropriation over the expiration and until the end of the death, bankruptcy, termination or divestment in the taxable income for the year appropriation years, see. However, section 9 (A). Through the tax year 2001 constitute the Appendix however, 5 per cent With the cessation of business activities shall be treated as an end of the full tax liability in accordance with § 1, the movement of the withholding tax domicile to the Faroe Islands, Greenland or a foreign State in accordance with the provisions of a double taxation agreement or termination of the limited tax liability of business activities after withholding tax Act § 2 (1) (d) or (e). However, this does not apply to the extent , the question remains is taxable after withholding tax act sections 1 or 2 with regard to economic activity with a fixed place of business in this country. Tax liability ceases for a company, an association or Foundation, etc., which are subject to the corporate tax Act section 1 or section 2, paragraph 1 (a) or (b) in respect of the professional activities, or section 1 of the Fund's tax law, not used the appropriation amount be included in the taxable income for the appropriation the years as mentioned in 1. and 2. point the same applies if a company etc. released for taxation according to the rules of the corporate tax Act § 1 (1) (8). 3. The provision in section 9, paragraph 3, shall apply mutatis mutandis.

(2). Where the economic activity is disposed of or ceases, the reserve is maintained at the original terms, provided the holder before 2 years after divestiture or termination takes over another undertaking.

(3). Tax liability ceases for a person or a company, an association or Foundation, etc., can reserve is maintained at the original conditions, if the person, company, association or fund within 2 years after the termination of new tax liability will be unlimited tax liability or limited tax liability of business activities.

(4). Paragraph 1 shall not apply to the extent that the reserve is to be taken over after estate tax Act § 39, paragraph 1, no. 2, or section 45 (1) (8). 2, or a surviving spouse joins in the deceased's tax position after estate tax Act section 59 (1) of the basic regulation. However, section 59 (2), nr. 2. section 10 (A). Is there raised funds on the account referred to in section 5 for the investment fund without it to the raised amount equivalent provision can advance shall be counted against the assets, which according to the schema for the Bank was to be carried out, such a depreciation, account shall be taken of the unspent appropriation amount plus 3% for every year from the appropriation over the expiration and until the end of the income year in which funds are raised, in the taxable income for the appropriation the years, see. However, section 9 (A). Through the tax year 2001 constitute the Appendix however, 5 per cent.

(2). The taxpayer may choose instead to transfer the unused provision for advance depreciation on other assets, on which advance depreciation can be carried out in accordance with this law. In this case, advance depreciation happen at any acquisition of those assets, until the entire amount is used.

(3). Advance depreciation in accordance with paragraph 2 has not or not fully been able to be carried out at the latest for the income year following the income year in which funds are raised, where paragraph 1 is applied. In this case, however, be calculated until the end of the supplement income year in which the advance write-off last could be carried out.

(4). The rules laid down in paragraphs 1, 2 and 3 of the basic regulation. However, section 9 (A), shall apply mutatis mutandis to devices that are raised, without it to the raised amount equivalent provision can be used to cover the expenditure referred to in article 3, paragraph 9.

§ 11. With fine punished anyone who deliberately or through gross negligence shall give false or misleading information in the schedule referred to in section 8.

(2). In regulations issued under section 5, paragraph 6, article 9, paragraph 3, section 9 (A), section 10, paragraph 1, or article 18, may be fixed penalty of fine for anyone who intentionally or grossly negligently violates the provisions of the legislation.

(3). The perpetrators of the said offence with intent to tax evasion, punishable by fine or imprisonment up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

§ 11 a. Estimated a violation not to would result in higher penalty than fines, customs and tax administration indicate the person that the case can be settled without judicial proceedings, if the latter acknowledges himself guilty of infringement and declare their readiness to within a specified time limit may be extended upon request, to pay a fine specified in the manifestation.


(2). With regard to the indication referred to in paragraph 1 deems the provision in the code of civil procedure concerning the content of the indictment in police proceedings mutatis mutandis.

(3). Paid the fine in a timely manner, or will be, after adopting a recovered or served, lapses further prosecution.

(4). When cases involving the offences referred to in article 11 be challenged before the courts, they are treated as police cases. The remedies provided in chapter 73 of the code can be used to the same extent as in the public prosecutor's cases.

§ 12. Advance depreciation in accordance with this law shall be treated, where otherwise prescribed, with tax write-offs, which shall be carried out according to the law on tax write-offs, etc.

§ 13. The posting date or accounting's accounts shall be drawn up for the appropriation this year and the following year so that they contain the transactions that are necessary in the interests of verification with provisions made for unit trusts and with proper use henlæggelsernes. Detailed rules shall be laid down by the tax Minister.

§ 14. Transfer, pledge or other legal acts with regard to deposits made to an account for the investment fund may not take place, like injections nor can be subject to creditor proceedings, see. However, section 10.

§ 15. Interest rates, attributed to an account of the unit trust may be raised in accordance with the rules laid down by the competent institution thereof.

§ 16. (Repealed) § 17. Are deposits on account of investment fund made with 70 per cent of the reserve referred to in article 6. section 5, paragraph 2, and establishes the tax and customs administration, that the cast-off accounts cannot be the basis for tax assessment, see. § 5, paragraph 3, be granted credit for the investment fund provision with an amount equal to the transfer on the account.

(2). The taxpayer may, in the cases referred to in paragraph 1 shall, within one month after the date on which the Customs and tax administration's decision to announce that he would completely abandon to make provision for that henlæggelsesår, or that he wants the provision retained in full. In the former case he has, when income recruitment is regulated in accordance with the request made, the right to raise the deposits made on the account. In the latter case, he shall, within one month from the date of the Customs and tax administration decision by further deposit total deposits on account bring it up at an amount equal to the reserve; This deposit must be made without regard to complain about customs and tax administration decision.

(3). A pursuant to the provision in paragraph 2 carried out additional deposits into an account for the investment fund is considered as carried out simultaneously with the initial deposit for that henlæggelsesår. However, begins first by the long-term return on investment takes place.

§ 17A. (repealed) § 18. Tax Minister is empowered to lay down the detailed rules for financial institutions ' participation in the scheme and for the supervision of the financial institutions created in the accounts of the investment fund.

(2). Moreover, the tax Minister lays down detailed rules for the implementation of this law and shall be authorized to incur the associated costs.

section 18 (A). (repealed) section 18 (B). (repealed) section 19. This law shall not apply to the Faroe Islands and Greenland.

The Danish Ministry of taxation, the 7. October 2014 P.M.V. Sevan/Lise Bo Nielsen

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