Chapter 1	Scope of the law
Chapter 2	Operating agents and ships
Chapter 3	Buildings, Installations and drainage and arming plants on land-use holdings
Chapter 4	Probe Depreciation
Chapter 5	Other Depreciation
Chapter 5 a	Sales of contracts, etc.
Chapter 6	General provisions
Chapter 7	Entry into force and transitional provisions

Publication of the Act on Tax Depreciation (Depreciation Act)

This shall be made known as to the tax depreciation (depreciation act), cf. Law Order no. 1191 of 11. October 2007, with the changes resulting from paragraph 3 of Law No 1235 of 24. October 2007, section 1 of law no. 335 of seven. May 2008, section 3 of the law. 521 of 17. June 2008, section 5 of the law. 462 of 12. June 2009, section 4 of law no. 521 of 12. June 2009, section 2 of Law No 525 of 12. June 2009, section 2 of Law No 724 of 25. June 2010, section 8 of law no. 221 of 21. March, 2011, section 2 of the law. 1382 of 28. December 2011, lov nr. 592 of 18. June 2012, section 3 of law no. 1394 of 23. December 2012 and section 20 of law no. 1604 of 26. December, 2013.

Chapter 1

Scope of the law

§ 1. In accordance with the rules laid down in this Act, fiscal depreciation can be carried out on expenditure on the acquisition and improvement of assets employed in commercial terms by the taxable person, and on certain other expenditure.

Chapter 2

Operating agents and ships

Common provisions

§ 2. Machinery, equipment and other operating methods and ships shall be written in accordance with the rules laid down in this Chapter, where they are exclusively or partially employed in commercial terms.

Paragraph 2. Acquisitions for the procurement of computer software shall be written in accordance with the rules of this chapter, whether or not the acquisition of a time-restricted entitlement under a Software License Agreement or similar.

Paragraph 3. Antiques and other assets which, according to their kind and use, are not normally subject to degradation, cannot be written off. However, artistic works may be written in accordance with section 44 A and 44 B.

§ 3. Operation of operations and ships shall be deemed to be acquired when the product or ship is to be obtained ;

1) delivered to an on-going business firm to be included in the operation of the undertaking and,

2) intended to be included in the operation of the undertaking and

3) completed in such a way that it may be part of the operation.

§ 4. In the case of a taxable use of operating materials or ships from commercial use only for personal use or vice versa, this shall be treated as sales of the assets in question. The same is true in the case of change from or to partial commercial use. As a sales sum or a caram, the commercial value shall be used at the time when the use of the use is changed.

Paragraph 2. Performs a taxable undertaking that applies the company organization, cf. the company tax havens section 1, a car, telephone or computer with accessories used for commercial and private purposes, from the company to the taxable person, is treated as a sale by the car, the telephone or the other ; computer with accessories. As a sales sum, the commercial value is used at the time of the car, telephone or computer with accessories being taken out of the company scheme.

Exclusively used operating agents and ships

§ 5. Operating agents and ships of a taxable use only for commercial purposes must be rewritten on a total balance of the individual company, cf. However, § 5 B.

Paragraph 2. The depreciation of the income tax shall be carried out on the basis of the amount of the write-off balance at the end of the income year. This value is calculated as the balance value at the beginning of the income year in addition to the purchase price of the operating resources and ships purchased in the income year, and deducting the sales sum for operational resources and ships sold and delivered in The income of the year. Improvement of expenditure shall be treated in the same way as purchase sums. The amount of the balance at the beginning of the year of the income is the amount to which the operating resources and ships acquired in previous income have been reduced by depreciation.

Paragraph 3. Depreciation can not be more than 25%. the amount of the write-off balance referred to in paragraph 1. 2. Depreciation of the depreciation entitled amount of balance before the income year depreciation amounts to a $12.300 amount. (2010-level) or less, the amount of income may be deduculated in the taxable income.

Paragraph 4. For companies and associations covered by company tax law's section 1 (1). 1, no. 1, 2 and 4, shall conclude the sum of the amount of the operating resources and ships covered by paragraph 1. 1 that are either acquired for the purpose of renting, or which are already in the form of acquisition, not in the depreciated balance value of the injured field injured or the income year following the injury of the acquisition. In the case of the income year following the purchase of the purchase, a separate sign shall be made up to 50%. the amount of the purchase price of the rental service or ship ; The amount of the purchase order not written shall be attributed to the depreciation-entitled amount of the fee for the second income following the injury of the acquisition.

Paragraph 5. Sell a rental operation agent or ship subject to paragraph 1. 4 in the field injured or the income year after the acquisition wound, deduction shall be deductible or losses in the depreciation-entitled amount of the fee for the income in which the sale takes place, cf. However, section 9. The provisions of paragraph 1. FOUR, TWO. and 3. pkt., shall not apply.

Paragraph 6. Customs and tax administration may authorize the provision of paragraph 1. 4 shall not apply where the estimation of the discretion of the administration must be deemed to prove that the acquisition of assets for hire is a part of normal business-driven outlet and in the essential non-purpose of obtaining access to : to perform tax depreciation on the assets purchased. Permission to go after 1. Act. in the case of an income, the rules on the postponement of the first-year depreciation of the companies and associations on the rental assets may not apply to subsequent incomes for the rental assets covered by the authorization unless the authorisation is suspended ; after 3. Act. A permit after 1. Act. the suspension of the corresponding and subsequent income resulting from significant changes in the conditions that have been essential to the authorisation.

§ 5 A. Have a taxable sale of a farm or ship covered by this chapter for an amount less than the purchase of deductions of all the depreciation, may be deducted from the income in which the means or ship is to be remitted ; is sold. The amount of depreciation carried out shall be carried out by the percentage to which the taxable person has been used in accordance with section 5 (5). 3. Skrotling and similar equivalent are placed with sales. If the taxable person chooses to deduciate the loss, it cannot be written off at the sales year concerned. The amount of the sales value after 5 at the beginning of the year at the beginning of the year shall, in this case, be reduced by the unwritten part of the purchase price of the asset. The taxable can only be deductible from loss, to the extent the reduction in the unwritten part of the purchase of the purchase of the Acquisition after 5. Act. do not lead to a negative balance after section 5.

§ 5 B. Ships with a gross tonnage of 20 tonnes or more used for commercial transport by passengers or goods shall be written on a separate balance when :

1) the taxable person shall be subject to section 1 (1) of corporation tax. 1, no. Paragraph 1 and 2, or paragraph 1. 6,

2) the taxable person shall be subject to the section 2 (2) of the corporate tax burden. 1 (a) and shall be resident in another EU Member State ; or

3) the ship shall be renounced without a crew (bareboat) or be acquired for the purposes of such rentals.

Paragraph 2. Depreciation can be no more than 12%. of the depreciation-entitled amount of balance. For newly-built ships that are solely covered by paragraph 1. 1, no. 1 and 2, which shall not be subject to taxation after the tax code of the tonnage, may depreciation the first year in which depreciation may be made, but shall be up to 20%. the sum of the purchase price, and then rested part of the amount of the purchase shall be attributed to the depreciation-entitled amount of the amount of the fee for the subsequent income. Section 5 A shall apply mutatis mutis. Section 5 (5). 4-6, and section 6 is not applicable.

Paragraph 3. For ships covered by Section 5 and which are subject to paragraph 1. The balance shall be calculated according to these slices by a proportionate distribution of the existing balance on the basis of the accounting value of the ships in question and the accounting value of other assets. The rules of 1. Act. the corresponding use shall apply where ships are subject to paragraph 1. 1 and 2 will be covered by Section 5.

§ 5 C. The following operating methods are written on a separate balance :

1) Ships with a gross tonnage of 20 tonnes or more used for commercial transport by passengers or goods and is not covered by Section 5 B.

2) Aircraft and rolling stock material.

3) Boreribs, production platforms, and other installations for investigation, investigation, abstraction and refining of oil and gas.

4) Fixed installations for the production of heat and electricity, with a capacity exceeding 1 MW and installations for the abstraction of water in the general water supply facilities, cf. the water supply law, section 3 (3). 3.

5) Wasting water plant.

Paragraph 2. The following infrastructure facilities are written on a separate balance :

1) Installations for the transport, storage and distribution, etc. of electricity, water, heat, oil, gas and waste water.

2) Installations for broadcasting radio, television and telecommunications.

3) Fast-railway material.

Paragraph 3. Paragk 1 and 2 shall not apply to assets, to the extent that they are written in accordance with Chapter 3. Paragxes 1 and 2 shall not apply to the parts of installations, etc., which are made up of computerized software and computer hardware.

Paragraph 4. 1) Depreciation of the assets covered by paragraph 1. 1 may not exceed 15%. of the depreciation-entitled amount of balance. In the income years 2008 and 2009, the depreciation rate is 1. Act. In the income years 2010 and 2011, the depreciation rate is 21 pct., in the income years 2012 and 2013, the depreciation rate 19 pct., and in the income years 2014 and 2015, the depreciation rate is 17%. Depreciation of the assets covered by paragraph 1. 2 can be no more than 7%. of the depreciation-entitled amount of balance. The rules for operating funds covered by Section 5, except section 5 (5). 4-6, section 5 A and section 6 shall apply mutatis mutis.

Paragraph 5. Paragraph 1, no. 4, shall not apply to windmills acquired in revenue which expire before revenue commentates on 1. January 2013, or later.

Paragraph 6. Paragraph 4, 2. a point shall not apply to windmills.

§ 5 D. The taxable person, rather than rewriting after Section 5, may choose to rewrite expenditure on the acquisition of new operating funds, which are exclusively for commercial purposes, on a separate balance where the purchase price is part of 115 pct., cf. however, paragraph 1 2-7. In the new operating methods, operations obtained by the taxable age shall be the means of which they are provided.

Paragraph 2. It is a condition of depreciation after paragraph 1. 1 that the amount of the purchase price referred to in paragraph 1 shall be that : 1 shall not be deduction (stractor-written) after paragraph 6 (s). 1.

Paragraph 3. Paragraph 1 shall not apply to the expenditure on the acquisition of passenger cars and ships.

Paragraph 4. Depreciation of income by the income of the income of the Commission. 1 shall be carried out on the basis of the attributable balance value at the end of the income year. This value is made up as the balance value at the beginning of the income year in Appendix 115 to 115%. the amount of the purchase price of the operating funds obtained in the income year, cf. however, paragraph 1 7, and with the deduction of 115%. by the sales hum for operating funds sold and delivered during the income of the income year and which were included in the separate balance with 115%. the sum of the purchase of the purchase price. The amount of the balance at the beginning of the year of the income shall amount to the amount to which operating funds have been obtained in previous income have been reduced by depreciation as referred to in paragraph 1. 1.

Paragraph 5. Depreciation of paragraph 1 can be no more than 25%. the amount of the write-off balance referred to in paragraph 1. 4.

Paragraph 6. Section 5 (5). 4-6, and Section 5 A shall apply mutatis muth to the provisions of paragraph 5 of this Article. 1.

Paragraph 7. Paragraph 1 shall apply only to operating funds obtained no later than 31. December, 2013, cf. § 3. The depreciation-justified balance of the amount referred to in paragraph 1. 4 shall be added to the balance value after paragraph 5 at the end of the income year 2017. The resulting total amount of balance shall be treated as of section 5 of the year 2018 from the income year 2018.

Paragraph 8. 2) Paragraph 1-7 shall apply mutatis mumills to windmills.

§ 6. The taxable person, rather than rewriting after paragraph 5, may choose to deduct (extract) the total amount of the purchase price for the following operations, etc. in the taxable income for the income in which the purchase is made, cf. however, paragraph 1 3 :

1) Operating agents whose physical life span may not be assumed to exceed 3 years.

2) Operating funds with a purchase sum of a $12.300 fee. (2010-level) or derbelow. Assets in a collectively set or similar and assets that are intended to function together are considered as one operational instrument. Assets that are intended to work together with already acquired assets cannot be stracted if the total purchase amount exceeds the base amount. Improvements costs will be placed on the purchase of assets that are intended to work together with already acquired assets.

3) Operations and ships for testing and research activities other than operating funds and ships used for investigation into raw materials.

4) Edb-software.

Paragraph 2. Sell an asset if the purchase price of paragraph 1 is available. 1 fully deducted from the taxable income for the acquisition wound shall be deducted from the taxable income for the income in which the delivery takes place, cf. However, section 9.

Paragraph 3. Companies and associations covered by company tax law's section 1 (1). 1, no. 1, 2 and 4, first deducing expenditure on the purchase of assets covered by paragraph shall be subject to the provisions of paragraph 1. 1, no. 1, 2 and 4, which are acquired for the purpose of renting, or as already in the acquisition, the taxable income of the income year after the acquisition wound is leased. Customs and tax administration may, in accordance with the rules laid down in section 5 (3), 6, allow 1. Act. should not apply.

Paragraph 4. Sell an active subject to paragraph 1. 3, the sales sum of the deduction of any acquisition of any purchase in the taxable income shall be deducted in the taxable income for the income in which the delivery takes place, cf. However, section 9.

§ 7. The cost of repairing a harmful operating agent or ship is deduct in the taxable income of the income in which the repair is carried out.

Paragraph 2. However, if any insurance or compensation has been paid out of the damage, however, the deducted amount shall be only the amount by which the repair provider exceeds the insurance or compensation sum. If the insurance or compensation is greater than the repair cost, the excess amount shall be deduct in the balance value after paragraph 5.

Paragraph 3. As a repair costs, expenditure which will be included in the condition that it was in the event of the injury was considered to be the cost of the repair.

§ 8. To the extent a negative balance produced as a result of the fact that sales sums, etc., must be deduct in the write-off basis, cf. Section 5 (5). 2, and section 5 D (1). It shall not be included in the calculation of the taxable income of the income in which it has occurred, shall be offset by acquisitions or taken into account in the calculation of the taxable income for the following revenue.

Paragraph 2. In the calculation of the balance referred to in paragraph 1. The taxable person may choose to make the decision on the basis of the sum of the balances in accordance with section 5 (5). 2, and section 5 D (1). 4.

Paragraph 3. The release of a negative balance of the balance may be extended, by the consent of customs and tax administration, when an agreement on the ordering of assets to be delivered shall be extended within the time limit laid down in paragraph 1. 1 and the acquisition of such assets may offset the negative balance. Authorisation shall be granted if the assets due to the supplier ' s condition cannot be delivered after the expiry of the deadline and the taxable person has not been able to predict or prevent a exceeding the time limit laid down in paragraph 1. 1. The permit may be made subject to the provision of security for the tax payment.

§ 9. In the income in which a business is sold or, by the way, an end (ceaselor), the operating resources or ships may not be writable or covered by this Chapter. The profit or loss shall be taken into account in the calculation of the taxable income for the termination and shall be calculated as the difference between, on the one hand, the sum of the means of sale of the operating products and ships, including the amount of the volume of goods sold, to the sale of the goods and the sales sum ; operating methods and ships, and on the other hand, the balance of the balance at the beginning of the year of the termination, with an addition to the amounts used in the termination of the termination. If the balance value at the beginning of the termination is negative, profit or loss shall be made as the difference between, on the one hand, the sales sum with an addendum of a positive amount equal to the negative balance and, on the other, the costs of new acquisitions ; The hearing wound. The balance sheet, as mentioned in 2, is the balance sheet. and 3. Act. the taxable choice may be made by the sum of the balance values in accordance with section 5 (5). 2, and section 5 D (1). 4.

Paragraph 2. If the balance of the end-of-year balance is positive and remains unsold, the positive balance of subsequent revenue is maintained or unsold. The amount of the selling of operations and ships sold after the termination shall be deductible from the balance. Loss can only be deduciculum in the taxable income of the income in which the last operating agent or ship has been sold.

Paragraph 3. In the paragraphs in paragraph 1. Paragraph 1 of the aforementioned sales sums shall be deduvied from any acquisition sums resulting from the rules referred to in section 5 (5). 4, cf. Section 5 D (1). 6, and section 6 (4). Three, not fully deducted from the taxable income, which is not already included in the balance of the balance.

Paragraph 4. Sell an operating agent or ship after the termination of the products referred to in paragraph 1. In the case of such cases, the sales total shall be included in the taxable income of the income in which the sale takes place.

§ 10. The depreciation rules in section 5-9 may be applied to the doc and end-of-repair facilities designed for the construction and repair of ships, and on the buildings, installations and the like, belonging to the death itself or the bedding. The application of the rules shall be subject to the need to obtain assets as referred to in 1 in a product. Act. for a total purchase of a total amount of at least 703 400. (2010-level) and for profit and so on of the assets in question shall also be treated in accordance with the abomentioned rules.

Partial commercial means and ships used

§ 11. Operating agents and ships of a taxable use both for commercial purposes and for private purposes shall be written separately for each operating agent or ship.

Paragraph 2. Depreciation can be calculated in the face of the acquisition wound until 25%. the sum of the amount of the acquisition of operations covered by Section 5 (5). 1, up to 15%. the sum of the amount of the operations concerned and ships covered by Section 5 C (3). 1, and up to 7%. the sum of the purchase price for infrastructure facilities covered by Section 5 C (3). 2. Section 5 C (3). FOUR, TWO. pkt; shall apply mutatis muctis. For each of the following income, depreciation can be calculated after 1. Act. the amount of the amount not written off by the beginning of the income year. For the calculated depreciation, deduction may be dedugated from the amount of the commercial use in the income concerned.

Paragraph 3. Perform the purchase of the purchase price or is it prior to depreciation brought to a $12.300 basis. (2010-level) or less, the amount corresponding to the use of the commercial use may be deduculated in the taxable income from the taxable income.

Paragraph 4. Improvements for operating products or ships as referred to in paragraph 1. 1 shall be treated as purchase sums and written in the same way and in conjunction with the operating agent or ship to which the expenditure relates.

Paragraph 5. For operations, with an acquisition sum of a sum of 12.300 kr. (2010-level) or thereunder, section 6 (s). 1, no. TWO, TWO, FOUR. ptangle, equivalent use.

§ 12. If a farm or ship is sold as mentioned in section 11, depreciation may not be calculated for the selling of the selling farm or ship. The continuation or loss shall be calculated as the difference between the sum and the unprinted amount at the beginning of the sales year plus any improvement expenses incurred during the sales year. For the purpose of calculating the unwritten amount at the start of the sales year, the depreciation of the projections calculated for each income is deduce. The profit or loss shall be taken into account by the income of the taxable income for the sales year of such a large proportion, which correspond to the ratio of the income years prior to the sales year and the total use of these ; income.

§ 13. Experts a farm or ship as referred to in section 11 of the operation due to injury, cannot be rewritten on the operating agent or ship in the income in which the injury has been made. For this product, the operating product or ship is treated as if it has been sold. Descend or loss, cf. § 48, do it after § 12.

Paragraph 2. Where the repair of a harmful operating agent or ship is to be repaired in excess of any insurance or replacement amount, the amount of the excess amount may be the amount of the excess amount equivalent to the commercial percentage in : the use of the operating centre or the ship ' s use in the income concerned is deduct from the taxable income. If the cost of insurance is to be exceeded, such a large proportion of the excess amount equal to the ratio of previous income has been accepted and the aggregated calculated depreciation on the the farm or ship of such income is included in the income of the taxable income.

Chapter 3

Buildings, Installations and drainage and arming plants on land-use holdings

Buildings and Installations

§ 14. Commertionally used buildings shall be written separately for each building according to the rules laid down in this chapter.

Paragraph 2. By way of derogation from paragraph 1 1 may not depreciation be carried out on buildings used for :

1) office,

2) the business of the financial institution, the credit institution, credit institution, the guarantee fund, the insurance undertaking, the securities firm, regulated market, broker-estate company, and similar activities in the financial sector, including payment services,

3) the operation of postal services other than buildings in which the post-grading area is used with industrial premises ;

4) housing or related purposes other than hotels and caravans, as well as the 24-year institutions and buildings covered by the law on social services, are subject to a similar wear, cf. No! 5,

5) hotels and care homes that are divided into condomes, or

6) hospitals, maternity clinics, medical clinics and houses, dental clinics, clinics for physiotherapy and other activities with disease treatment.

Paragraph 3. Notwithstanding paragraph 1 2, no. 1 3, may buildings or premises which are located in affiliation to commercial use shall be written when the buildings or premises serve the operation of the undertaking to which the depreciation justified buildings are used. Under the same conditions, the provision is included in 1. Act. also excavations, roads, farmspaces, parking spaces, fences or so on, but not expenses for the acquisition of land. Notwithstanding paragraph 1 1 may premises or premises, except for the garages and laboratories located in the case of commercial use, which are not rewritten in accordance with the provisions of paragraph 1. Neither shall it be written off when the buildings or premises in question serve the operation of the undertaking to which the non-attributable buildings are used. Under the same conditions, the provision is included in 3. Act. also excavations, roads, courtyards, parking spaces, fences or the like.

§ 15. Arrangements exclusively for buildings which can be written in accordance with section 14, shall be treated and written off as the said buildings. This does not, however, apply to installations for which the provisions of paragraph 4 are not covered by paragraph 1. Two or three.

Paragraph 2. Any installation which is exclusively commercial and not covered by paragraph 1. 1 shall be written separately for each installation according to the rules laid down in this Chapter. However, where additional installations for a building are obtained in the same income, the relevant installations may be written off by one.

Paragraph 3. Installations used for both commercial and private purposes shall be disclosed separately. Depreciation is calculated by the total purchase price sum. For the calculated depreciation, the deduction of the taxable income may deduct an amount corresponding to the professional use in the income concerned.

Paragraph 4. Installations may not be written on installations in residential buildings with one or two independent condos (one or two family houses). Owners of condominiums used for inhabitable property cannot be written off on the premises of the condominion in which the condo exists.

§ 16. A building or installation shall be deemed to have been acquired in the income in which the building or installation is acquired or entered and used for commercial purposes. Depreciation to restructure and improvement are depreciation due from and with the income in which the expenditure is held, and the remodel or improvement is used for commercial purposes.

§ 17. Depreciation of buildings after section 14 and installations after paragraph 15 (3). 1 and 2 may be carried out until 4% and with the purchase of the injured field. an annual basis of the purchase price. Printing on installations covered by Section 15 (3). 3, shall be calculated with up to 4%. the sum of the purchase of the purchase price.

Paragraph 2. The one in paragraph 1. 1 The depreciation rate referred to above shall be increased when it is assumed that the building or installation is subject to such physical deterioration that, despite normal maintenance, it will have lost its value no later than twenty-five years after the construction. The depreciation rate shall be increased to a rate equal to the sum of 3%. and a rate corresponding to the fact that the building or installation is attributed to an equal amount of annual amounts of the presumptive life of the inacuproble.

Paragraph 3. In the case of a building on which section 14 (4) is to be written. 3, assigns to a building for which the depreciation rate shall be increased in accordance with paragraph 1. 2, the increased rate shall also apply to the associated building.

§ 18. Costs to restructure or improvement shall be written separately, cf. § 17. However, where the costs are held in the same income, depreciation may be made under one.

Paragraph 2. Costs of revaluation or improvement of depreciated buildings and installations covered by Section 15 (3). In addition, 2 or 3 may be deduct immediately, to the extent that the income tax for the income year for maintenance, rebuilding and improvement does not exceed 5%. of the depreciation basis for the building or installation to which the expenditure relates, for the year before the income in which the expenditure can be deduction. In the calculation of expenditure exceeds 5%. of the depreciation basis, first cost the cost of maintenance. The addition of the costs of the addition is treated only as a conversion or improvement expenditure, when the building is a natural part of the existing building. In the construction or improvement of installations covered by section 15 (3), 3, only part of the opted sum shall be deducised after 1. and 2. PC corresponding to the professional use in the income concerned.

Paragraph 3. Deduction in accordance with paragraph 2 shall be carried out in the income in which the expenditure is to be held, whether the remodel or improvement is not yet used in commercial terms, in accordance with section 16, 2. Act. However, the deducted may not be carried out in revenue which cannot be written on the building or installation, cf. section 20, or in the income in which the building or installation is purchased, cf. § 16, 1. Act.

Paragraph 4. Expenditure deduced in accordance with paragraph 1. 2, shall not be considered as depreciation and shall not be counted as to the sum of the sum of profit or loss after paragraph 21 shall be taken into account. In the construction or improvement of installations covered by section 15 (3), 3, find 1. Act. the amount of the amount set out in accordance with paragraph 1. TWO, ONE. and 2. Act.

Paragraph 5. To the extent that the cost of rebuilding or improvement is matched by an insurance or replacement sum, the expenditure may not be deduculum after the rule in paragraph 1. 2.

§ 19. If only part of a building intended for depreciation, which justifies depreciation in section 14, can be rewritten on that part of the purchase of the goods which are proportionate to the Floor Area (s) of the said structure. In an increase in the total amount of the acquisition sum, which justifies depreciation after 1. pkt., shall constitute the part of the purchase order that before the change was depreciated and that part of the amount of the purchase order with which the depreciation-entitled part of the purchase order is increased, separate depreciation bases. In a reduction in the total amount of the acquisition sum, which justifies depreciation after 1. pkt., the reduced depreciation-entitled part of the purchase of the purchase shall constitute a separate depreciation basis. The amount of the purchase of the purchase of the purchase shall constitute a separate basis for the amount of the purchase of the purchase. The sum of the depreciation percentages used for each separate depreciation basis shall not exceed 100.

Paragraph 2. Costs to restructure and improvement may be rewritten after paragraph 18, when the expenditure directly relates to the depreciation-entitled part of the building.

Paragraph 3. Costs of rebuilding and improvement, which cannot be directly attributable to the depreciation-entitled or non-writing-entitled part of the building, may be written off after section 18 after the relationship between the depreciation-justified building, Floor area and the whole etaga area of the building.

Paragraph 4. Used under 25%. of the building ' s etagan area for depreciation justifiable purposes, including depreciation of section 14 (4). However, if the said Floor Area is not less than 300 square metres, the building may only be written on the premises.

Paragraph 5. Where the total amount of the building ' s total acquisition sum, which may be accommodation, as laid down in Section 45, does not form part of the amount of the purchase of the purchase which justifies the depreciation of paragraph 1. 1. In other cases, the sum of the sum of the sum provided for in paragraph 1. Paragraph 1 not the part of the property to be taken to the owner residence of the property in accordance with the ownership of the property. Similarly, the etagoy area of this building is not included in accordance with paragraph 1. 1.

20. Depreciation may not be made in the income in which the building is sold or demolition. The same applies when an installation is subject to section 15 (s). 2 or 3, sold, replaceable, or downgradized.

Paragraph 2. If the taxable person is involved in the use of the building or installation, the building or installation may not be depreciate in the income in which such use has not been made.

§ 21. Recycled depreciation or loss by the sale of buildings or installations on which a section 14 or section 15 is written shall be included in the taxable income for the sales year in accordance with the rules laid down in paragraph 1. 2-6, unless section 24 is applicable.

Paragraph 2. The profit shall be made for each building or installation covered by Section 15 (3). 2, as the difference between the amount of the sale and the written value. The latter value is made up as the depreciation-entitled expenditure for acquisition, improvements, etc., with deduction of all the depreciation, including engagement's depreciation and advance depreciation. For buildings, as mentioned in section 19, the average share of the total acquisition sum, which the depreciation-entitled expenses for purchase and improvements, etc. shall be discharged. The average proportion may, however, always be fixed at at least the amount that could have been written in the case of the maximum depreciation of the building during the period in which the building has been depreciation justified. The share of the total sales sum to be included in the calculation after 1. Act. and paragraph 3 shall be made out of the proportion taken after 3. and 4. Act. Revaluation of depreciation shall be included as a maximum of the depreciation of the accepted depreciation, including engagement's depreciation and advance payments on the asset sold.

Paragraph 3. Loss is done for each building or installation covered by Section 15 (3). 2, as the difference between the written value and the amount of the sales sum.

Paragraph 4. For installations written in accordance with section 15 (s). 3, discredit profit or loss as the difference between the sum and the written value at the beginning of the sales year plus any improvement expenses incurred during the sales year. For the completion of the written value at the start of the sales year, the depreciation of the projections calculated for each income is deduce. The profit or loss shall be taken into account in the calculation of the taxable income for the sales year with a large proportion of which corresponds to the ratio between the depreciation of the income from the total deduction and the aggregated calculated depreciation. Total depreciation of depreciation shall be subject to no more than the depreciation of the depreciated depreciation.

Paragraph 5. If a building or installation is subject to one or more persons to a company and so on, the sellers will determine the ability to act on the grounds of ownership, other form of ownership, status of association, agreement or shared by the seller ; management may lose the result of paragraph 1. 3 or 4 shall not be dedufras. In determining the influence of shareholding, ownership or rights of voting rights shall be understood to mean that direct or indirect ownership of more than 50% is owned. of the share capital or shall be advised over more than 50%. Of the voices. In other cases, there is a firm influence on ownership, provided that directly or indirectly is owned by more than 50%. in Equity Share.

Paragraph 6. In the case of sale of a building on which the taxable person prior to the acquisition of the building has been written in accordance with the rules in section 39, the sum of the profits or losses incurred shall also be included in the amount of the expenditure incurred for the rebuilding of the rental ; rooms corresponding to the depreciation of the rental (s). In the calculation of all the depreciation, they shall be taken into account as referred to in Article 39 (3). 1 and 2, accepted depreciation.

§ 22. When a building on which paragraph 14 is written off is demoted, a deduction may be deductible in the taxable income of the income in which the demolition occurs. The deducted shall be deducted from the written value of the building in accordance with section 21 (3). 2, reduced by the possible sales sum for buildings or materials, etc. The same applies when an installation on which there is written by section 15 (s). 2 or 3, replaceable, or downgradized. For installations, on which paragraph 15 (s) is written. Paragraph 3 shall be discharged as the part of the written value after paragraph 21 (1). 4, set up with a possible sales sum corresponding to the ratio between the depreciation that is deducted from the inventory of the taxable income and the aggregated calculated depreciation. Deduction after 1. Act. , however, only where the taxable person for a minimum of five years prior to the demolition has owned the building or installation and during a period of at least the same length, while the taxable person has owned the building or installation, depreciation justified purposes.

Paragraph 2. If the condition in paragraph 1 is ONE, FIVE. and unfulfilled, the loss may be deducted from the income in which the property or part of the property where the building or installations were situated is sold. The loss shall be established as the building or installation ' s written value at the time of the demolition, reduced by the possible sales sum for buildings, installations or materials, etc.

-23. If a structure or installation is damaged which cannot be remedied during normal maintenance, depreciation may be depreciated from and with the income in which the injury occurs is calculated only by the part of the purchase price corresponding to the relationship between the value of the building or installation after the injury and the value of the injury immediately prior to the injury. The degradation caused by injury can be deducted from the income in which the damage has been done. With regard to expenditure, which is used to repair such damage, Section 18 (2) shall apply to the provisions of Article 18 (2). 1, use.

§ 24. Where a taxable injury has been received by an injury to his property, a replacement or reenactment or rebuilding or rebuilding of the damaged building shall apply the rules laid down in paragraph 1. 2-11, when

1) the reanimated buildings and so on are on the same property as those damaged buildings, cf. however, paragraph 1 6, and

2) whereas rebuilding etc shall be rebuilt either in the income in which the injury occurs or, in the near future, as the period for re-enacting is due to expire at the earliest of the income in which the amount of compensation is fixed at the earliest. definitively.

Paragraph 2. Therefore, in exceptional circumstances, the deadlines set out in paragraph 1 shall be free. 1 shall be extended by the authorisation of customs and tax administration.

Paragraph 3. The depreciation and depreciation basis shall be continued regardless of the damage and is not affected by the costs incurred for the reoperation and so on, or by the compensation or insurance sum provided that the cost of the expenditure corresponds to the received ; the amount of compensation or the insurance.

Paragraph 4. Where the amount used for the reenactment, etc., greater than the insurance or compensation is liable to the taxable in addition to those referred to in paragraph 1. 3 the said depreciation shall carry out depreciation on the part of the excess amount which may be deemed to have been applied to depreciation-justified buildings or installations. The depreciation of the excess amount shall be carried out in accordance with the rules laid down in section 18 (3). 1 on depreciation of conversion and improvement expenditure.

Paragraph 5. Where the amount used for the reenactment, etc., less than the insurance or the amount of compensation, discharges the difference in the depreciation basis in accordance with paragraph 1. 3. in the case of the subsequent sale of the building, the amount shall be deemed to be a prescribed depreciation by the valuation of revaluation or loss after paragraph 21. If the difference in the date of injury is exceeded, the excess of the amount of the depreciation shall be counted as the excess of the amount of the difference in the taxable income of the income in which the re-introduction is to have been completed, cf. paragraph 1, no. 2, and paragraph 1. 2.

Paragraph 6. By way of derogation from paragraph 1 1, no. Paragraph 1 shall not apply to paragraph 1. 2-5 applications, if :

1) a law or a public authority ' s provision prevents any relocation from taking place on the property where the damaged buildings and so on were found ; or

2) the injury has hit one or more business outdoors belonging to the same owner and is a unit of operation and the owner wants to carry out re-enactment on another of those properties other than that of the damaged goods.

Paragraph 7. The provision in paragraph 1 shall be However, 6 shall apply only if the taxable within the time limits laid down in paragraph 1 shall apply. 1, no. 2, and paragraph 1. 2, perform the re-enactment of an amount at least equal to the compensation or insurance sum.

Paragraph 8. Where the total cost of a re-establishment is increased on a property other than the property where the damaged buildings were, the substitution or the insurance, the excess amount shall be attributed to the depreciation basis for the re-establishment and so on. If the re-establishment of several buildings and so forth, the excess amount shall be allocated to the depreciation bases for the rebuilt structures and so on after the proportion of the total cost of reconstructing the individual buildings and so on.

Niner. 9. In the case of reconstructions of buildings, etc. on a property other than that of the property where the damaged buildings etc. existed, the part of the depreciation basis and the depreciation on premises and so on shall be transferred on the property of the damaged property which can be executed To the shameless. If the re-establishment of several buildings and so forth, the part of the depreciation basis and the depreciated writeings to the shafts shall be distributed after the proportion of the total cost of reconstructing the individual buildings and so on.

Paragraph 10. By applying the rules laid down in paragraph 1. 2-9, at the same time, the rules of the property tax rate of the property law are to be used.

Paragraph 11. Used to find re-enactment or recovery not within the areas referred to in paragraph 1. The time limits referred to in the first paragraph shall be subject to the revaluation of the revaluation, cf. section 21, with an appendix of 5%. for each year from the end of the earnings in which the revaluation of the rewrites has been recorded and up to the end of the product on which the re-entry was to be completed, the taxable income for the latter income shall be included.

§ 25. Acquisitions for the acquisition and improvement of buildings which do not meet the conditions for depreciation in section 14 may be written off if the building is listed on a leased land, except for buildings used for inhabitable or non-commercial purposes. The depreciation may be made up to 4% of the write-down year or the year of improvement. yearly, of the sum of the purchase price or the improvement of the expenditure. However, the annual depreciation may not exceed an amount equal to that depreciation occurs with equal annual amounts of the lease if the lease is concluded for a specified period or over a period in which the tenant is assured untenubility. If, at the end of the lease, compensation shall be paid to the buildings by means of an amount fixed in advance, the depreciation basis shall be reduced by this amount.

Paragraph 2. For real estate on which a depreciation or demolition clause is based and which does not meet the conditions of depreciation in section 14 shall apply the rules set out in paragraph 1. 1 corresponding use.

Paragraph 3. The purchase price for immovable property on which a homing obligation or other undertaking of a similar nature is based, cf. however, paragraph 1 2, may, from the age of purchase, be written down over the number of years until the time when the right of origin can be applied, with the exception of permanent property used for inhabitation or non-commercial purposes. If the property buildings meet the conditions for depreciation in section 14, the purchase price of the buildings shall be written in accordance with the said clause. Depreciation after 1. Act. is carried out after a progressive rise in scale determined by the Tax Council. Where the return shall be reimburse or compensating by a predetermined amount, the depreciation base shall be reduced by the amount.

Paragraph 4. Where a substantial part of a property covered by paragraph 1 shall be applied. The amount of the property sum, which is proportionate to this part of the property, is 1, 2 or 3, commercial for purposes other than inhabitation, which is proportionate to this part of the property.

Paragraph 5. Arrangements exclusively for buildings which may be rewritten in accordance with paragraph 1. The buildings referred to above are 1, 2 or 3, and shall be written down.

Paragraph 6. The following paragraph shall not be rewritten. 1 or 2 of the income in which the contract has been discharged or dismantled or demolition has been taken. Nor can it be written in the income in which a reduction clause, the demolition clause, or the return on liability are given. Similarly, there is no writable in the income in which a building or property is covered by paragraph 1. 1, 2, or 3 are sold.

Paragraph 7. The following paragraph shall not be rewritten. 1 or 2, if, as a result, one party has a determining influence on the conduct of the other party or by means of tendering between the immediate, does not present a real risk of termination of the lease. Furthermore, where the lease is concluded between companies or between persons and companies, where the lease has been concluded between companies or between persons and companies, the parties involved shall have a dominant influence in the contract or party in the contract. Determination will always be available if one or more persons on account of ownership or availability of voting rights directly or indirectly owns more than 50%. of the stock capital or at its disposal more than 50%. of the votes in a company that is party to the lease. In other cases, there are determinant influence, if direct or indirect is owned more than 50%. in Equity Share. 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 stepchild's and adoptive relationship is equate to genuine relations between the two of us. Similarly, if there is no real risk of a depreciation or demolition clause, a reduction in the possibility of a reduction or demolition clause will not be made. No compensation may be made if compensation is provided for in the case of buildings or property covered by paragraph 1. 1, 2 or 3, or if the tenant has been added to the rented property at the end of the lease term on terms and conditions that are different from the market conditions.

SECTION 26. Upon termination of the lease or depreciation of an apartment, etc., before full depreciation of the purchase price of the buildings and so on from paragraph 25 (3). Paragraph 1 or 2 may be deduculated in the taxable income of the income in which the contract is to be terminated or decommissioned. However, this does not apply if the lease is terminated as a result of the tenant buying the reason.

Paragraph 2. The provisions of section 21 shall apply mutatis muted to the sale of buildings and buildings on which a section of paragraph 25 (5) is written. 1-3. However, losses may not be dedudiable.

Paragraph 3. Nepowered a building that is written off as a result of the property being entered on a rented property or the property or the property of a liability or other undertaking of a similar nature may, in the taxable income of that income, may, in the case of such income, be discharged ; Demolition occurs, a demolition deduction is carried out. The deducted amount shall be reduced by any sales sums for materials and so on for buildings covered by Section 25 (3). 4, the amount of the unwritten amount shall be calculated on the basis of the average share of the acquisition sum, which the depreciation-entitled costs of acquisition and improvement shall be made.

Drainage and field water treatment plants on land use

§ 27. Expenditure incurred for the construction of land drainage and land-solid parts of agricultural parking plants shall be depreciation until 20%. annually in the taxable income from and with the income in which the installation is complete and used commercially. It is a condition that the plant and the holding that the plant must serve have the same owner, cf. however, paragraph 1 2.

Paragraph 2. Where the levy is kept for the construction of a drainage system or fixed parts of a parieering plant of the holding for which the plant is to serve, the farmer may write out the cost of the expenditure in accordance with the rules laid down in paragraph 1. ONE, ONE. Act.

Paragraph 3. In the case of the sale of the property where the plant exists before the expenditure is fully written, the transferee shall enter the tax position of the transferor relating to depreciation.

Paragraph 4. Upon termination of the lease agreement prior to the payment of the lease, the owner of the tenant ' s tax position on depreciation shall be entered. In the case of transfer from a tenant farmer to another tenant, the other tenant shall enter the tax position of the first tenant in respect of depreciation.

Chapter 4

Probe Depreciation

§ 28. Disable depreciation may be carried out in accordance with the rules laid down in this Chapter on operating products and ships exclusively for commercial purposes and for the marketing of which may be written in accordance with Chapter 2.

Paragraph 2. Depreciation of operating funds shall be carried out only when the taxable person shall be carried out by 3. In October 2000, a binding agreement has been concluded on the provision of operational funds or when the taxable person shall no later than 3. In October 2000, the production of such an asset in its own activities has been planned.

Paragraph 3. No advance payments may be carried out on assets falling within sections 5 B and 5 C.

§ 29. Depreciation may be made when :

1) the taxable person has either made a binding agreement on the delivery of the operating funds or the building of the ship or planned to present them in their own operation,

2) the delivery or completion of the operating resources or ships in accordance with the Agreement or in the first and most recently in the fourth income following the ordering or planning year ; and

3) the total agreed purchase price sum or, if the assets are to be manufactured in the own company, the calculated acquisition sum for assets with the same order or planning year, exceeds a $1,406.800 DKK. (2010-level).

Paragraph 2. If the entitlement to depreciation in the assets is more taxable, the individual taxable shall be limited only if the share in the agreed or calculated acquisition of assets for assets at the same order or planning year, exceeds the base amount of paragraph 1. 1, no. 3. Should the assets be used in different undertakings, the taxable person may only be researched when the price of the assets of each company exceeds the amount of the amount.

-$30. Digrant depreciation may, for the first time, be carried out in the calculation of the taxable income for the ordering or planning year and, last time, on the income statement for the third income following the order or planning year. Companies and associations covered by company tax law's section 1 (1). 1, no. However, at least 1, 2 or 4, the advance copy of the operating methods and ships acquired for the purpose of renting, or as in the conclusion of a binding agreement on delivery, shall be leased in the year following the product in which the order or planning has been made. Customs and tax administration may, in accordance with the rules laid down in section 5 (3), 6, allow 2. Act. should not apply.

Paragraph 2. Depreciation only can be made on assets that at the end of the income year do not comply with the conditions laid down in section 3 in order to be writable.

§ 31. Depreciation shall be carried out on the basis of the sum of the total agreed or calculated acquisition sum, exceeding the amount according to section 29 (5). 1, no. 3 (the advance depreciation base), but only to the extent that the purchase price can be written off after this Act, if any subsequent price increases are not included in the advance depreciation of the advance-writing basis.

Paragraph 2. Depositing can be made up to 15% until 15%. a year of the advance depreciation base. However, the depreciation-writing may not exceed 30%. of the aforementioned basis.

§ 32. Where the operating methods or ships on which the advance is discredited will be depreciated according to section 5, the actual acquisition of assets in the total agreed or calculated acquisition sum shall be deducted as assets are purchased. The purchase price of the purchase shall not be the first in the basic amount, cf. § 29, paragraph. 1, no. 3. after the excess of the purchase of the advance of the advance of the advance of the advance shall be discarding the excess of the amount of the advance-writing base, cf. Section 31 (1). 1. The amount of the advance depreciation on the part of the advance depreciation base, which is to be reopened at the end of the income year, may be carried out on the part of each income.

§ 33. To the extent of the purchase price of a stock in accordance with the provision in section 32 fraction of the advance depreciation base, the advance revaluations carried out on the asset have been discharged. Each asset shall be calculated by multiples of the total amount of advance depreciation, with that part of the actual purchase of the advance depreciation of the advance depreciation base. If additional assets are depreciated in the same income, the part of the actual acquisition of the advance depreciation of the advance depreciation base shall be distributed proportionately to the assets.

Paragraph 2. The imprest depreciation of the advance payments referred to in paragraph 1. 1 has been carried out on the individual asset, deducted from the asset's depreciation-justified purchase price. The remaining acquisition sum shall be treated in accordance with the rules laid down in section 5 (3). 1-3.

§ 34. If the advance-writing preconditions are not completed, the income of the taxable income for the income in which it appears, but not later than the end of the fourth earnings, shall be increased by the order or planning year at the latest. The increase shall be made in addition to the rules laid down in paragraph 1. 2.

Paragraph 2. In the case of the expiry of the paragraph in paragraph 1. ONE, ONE. .............................. Section 31 (1). 1, the remainder of each advance depreciation year shall be multiplied by the remainder of the advance depreciation based on the advance depreciation rate used in the advance depreciation year. Each of the resulting amounts shall be conferred on 5%. for each year from the expiry of the depreciation year and up to the end of the period referred to in paragraph 1. ONE, ONE. pkton, mentioned time limit. The increase in the amount of the above amounts shall be the sum of the amounts quoted.

Paragraph 3. The rules of paragraph 1. 1 and 2 shall apply mutatis muted to assets covered by a tax obligation in this country where the duty is discontinued than the death of the taxable person. When a person or company, etc., which is fully taxable in Denmark, in accordance with the provisions of a double-tax agreement concluded between Denmark and a foreign state, the Faroe Islands or Greenland, become non-Denmark, siding on the same page this with an end to tax duty.

$35. Where the taxable person dies or goes bankrupt and which shall reconstitute a part or whole of the advance depreciation basis according to section 32, cf. Section 31 (1). Paragraph 1 shall be increased to the taxable income of the revenue written, irrespective of the time limit laid down in Article 26 (6) of the Tax Code. 1. The ensuing will be calculated for each advance depreciation year as the remaining part of the advance depreciation base multiplied by the advance depreciation rate used in the advance depreciation year in addition to 5%. for each year, from the expiry of the death or bankruptcy wound, at the end of the death or bankruptcy wound.

Paragraph 2. The rules of paragraph 1. 1 shall apply mutatis mutis to an undertaking which ceades or is sold.

Paragraph 3. Paragraph 1 shall not apply to the extent that the advance depreciation shall be carried out on the basis of Article 39 (3) of the death penalty tax. 1, or Section 45 (3). 1, or a longitudinal spouse shall be replaced by the tax post of the death penalty tent of section 59 (5) of the death penalty. 1, cf. However, section 59 (5), 2, no. 1.

§ 36. The time limit for raising the taxable income in accordance with Article 34 may be extended by the authorization of customs and tax administration to be extended for a period of three years if the assets have not been depreciation-entitled before the end of the fourth income, the ordering or planning year when the delay is due to technical conditions or the liability of the supplier and the taxable person has not been able to predict or prevent the delay or delay due to the duty and tax administration or other of the tax authorities ; authorities ' own relationships.

§ 37. (Aphat)

Chapter 5

Other Depreciation

§ 38. In the properties of the occurrences of gravel, clay, chalice etc, the owner may depreciate the value degradation of the property resulting from the exploitation of these instances. The value degradation amounts to the part of the purchase of the purchase of the deposits which may be attributed to the instances. Depreciation is in line with the degradation of values.

§ 39. Charges to the conversion, improvement or accommodation of leased premises used for purposes other than residential premises shall be depreciated until 20%. a year. However, if the lease is concluded for a specified period of time, the annual depreciation may not exceed an amount equal to that depreciation will be made with equal annual amounts of the lease term. If the lease is inconvenientable from the landlord's side in a pre-determined period, the annual depreciation may not exceed an amount equal to that depreciation occurs with equal amounts of annual amounts over the period of unceasefire. If the lease is inconvenientable from the landlord's side without a time limit, the rates referred to in Section 17 may be rewritten.

Paragraph 2. In the case of lease, where one party has a determinant influence on the conduct of the other party or at the time of the tenancy of the other party, it is not a real risk of termination, there can be no writback. Furthermore, where the lease is concluded between companies or between persons and companies, where the lease has been concluded between companies or between persons and companies, the parties involved shall have a dominant influence in the contract or party in the contract. Determination will always be available if one or more persons on account of ownership or availability of voting rights directly or indirectly owns more than 50%. of the stock capital or at its disposal more than 50%. of the votes in a company that is party to the lease. In other cases, there are determinant influence, if direct or indirect is owned more than 50%. in Equity Share. 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 stepchild's and adoptive relationship is equate to genuine relations between the two of us. Similarly, if the tenant has been added to a purchase to the leased premises at the end of the lease term, there may also be no writdown. However, where the premises are subject to section 14, the tenant may, however, write with the rates referred to in § 17.

Paragraph 3. There is no writable in the income in which the lease has been discardated.

Paragraph 4. In the case of demolition, before the expenditure is fully written off, the balance may be deducined from the demolition wound. This does not, however, apply to the subject matter referred to in paragraph 1. 2.

Paragraph 5. Where the tenant acquires the building where the premises are located, a residual amount of expenditure for the rebuilding of rented premises not included in the codgings of the building is attributable to the purchase price of the building and rewritten ; with the rates referred to in Section 17.

Paragraph 6. In the case of leased premises, profit or loss on rebuilding and improvement costs shall be taken into account, and so on, on the inventory of the income of the taxable income. The profit or loss shall be as the difference between on the one hand the abstention and, on the other hand, the depreciation justifiable costs of acquisition, improvement and so on with deduction of all the depreciation.

§ 40. In the acquisition of goodwill, the transferee may acquire from and with the income at final agreement on the transfer, make the purchase of the purchase price in its taxable income with up to 1/7 an annual basis.

Paragraph 2. In the acquisition of other immaterial assets such as the special method of manufacture or the like (know-how), the patent, author and artist or the right to a design or trade mark or by the acquisition of the right, according to a yield, lease or, or the lease may be obtained from the income of the contract in which agreement has been reached on the transfer, to write the purchase of the purchase of the contract in its taxable income until 1/7 of the contract. However, the acquisition sum for the grant, authorisation or the right of investigation, investigation and abstraction of hydrocarbons shall be depreciated with equal amounts of annual amounts of the period of time. Is the transfer of a yield covered by Section 12 B (2) of the body of the body of the body. 7, the transferee may not write after 1. Act. In the case of the acquisition of rights protected by other legislation and where the term of protection at the contract is less than 7 years, the rate referred to in 1 shall be replaced. pkt., with a rate corresponding to the amount of the purchase of the purchase equal to the amount of the period of protection equal to the term of protection.

Paragraph 3. Acceptance of the abandonment of agency or similar, remuneration for the limitation of restrictions on access to free enterprise (non-compete), when remuneration is granted once and for all, and payment for settlement of pension commitments ; are not covered in a pensioner ' s taxable income with up to 1/7 an annual basis. Depart benefits of this kind combined less than 5%. However, the total wage cost in the company ' s undertaking in the product concerned shall be deducted in full by the discharge of the taxable income for this income.

Paragraph 4. No depreciation may be made in the income in which an asset as referred to in paragraph 1 is carried out. 1 and 2 are sold or abandoned.

Paragraph 5. In the case of a transfer between a person and a company, etc., or between companies, etc., where one of the parties in the transfer due to share ownership, the rule of law, agreement or joint management, shall determine the influence of the other ; the conduct of the business shall be reduced by the transferee ' s depreciation basis after paragraph 1. 1 with an amount equal to the non-write-back part of the transferor ' s acquisition sum. In determining the influence of shareholding, ownership or rights of voting rights shall be understood to mean that direct or indirect ownership of more than 50% is owned. of the share capital or shall be advised over more than 50%. Of the voices. In other cases, there is a firm influence on ownership, provided that directly or indirectly is owned by more than 50%. in Equity Share.

Paragraph 6. For the sale or abandonment of assets covered by paragraph 1, 1 and 2 shall include profit or loss in the calculation of the income of the taxable income. The continuation or loss shall be made up as the difference between the sum and the amount of purchase of deductions for all the depreciation, including engagement's depreciation. Is the agreement on the sale or presentation of a service-covered subject to section 12 B of the body of the body. 6, find 1. and 2. Act. do not apply.

Paragraph 7. Tax management and tax administration shall, in accordance with the application of the tax-ed tax, shall be subject to the payment of the tax on the proceeds referred to in paragraph 1. SIX, ONE. and 2. pkton, where the remuneration is carried out by an ongoing benefit as covered by Section 12 B of the body of the body. 1-5. Perform the remuneration of an active subject to paragraph 1. 1 and 2 in part only of such continuous performance may be granted for the part of the tax of the profit corresponding to the ratio of the capitalized value of the current payment and the sum of the asset in question, in the per-per-income where the profit is taken into account for the taxable income, the amount of the chaperone of the final tax, which is part of the balance of the final tax and over-surplus tax, shall be deducting from the section 60-62 of the source tax bill. § 62 A, or corporate tax havens, section 29 B (3). 4 and 5. Perform the remuneration of an active subject to paragraph 1. 1 and 2 in part only of such continuous performance may be granted for the part of the tax of the profit corresponding to the ratio of the capitalized value of the current service and the sum of the asset in question ; the extent to which the labour market contribution shall be granted in accordance with sections 4 and 5 of the labour market contribution. It is a condition for the acquisition of the request to submit the request prior to the end of the sellout deadline for the contract year. The payments received shall be paid as a payment on the amount of the period. The amount shall be payable on 1. in the month following receipt of the service with the last payment day of the 10. at the month of the month. If the amount is not paid promptly, interest shall be paid in accordance with section 7 (3). 2, in the Act of the levying of taxes and duties, etc., with a percentage of 0,4 percentage points for each beginning month from the due date, however, at least 25 kr. The interest shall not be deducted from the decision-taking of the taxable income. A $65 smoking fee will be paid. for non-payment of the payment of the payment on the chaperone amount. The cavity and repeated breach of the provisions of the henhouse shall cause the remaining amount of the remaining payment to be paid after claim. ls the entire chaperone amount not paid no later than seven years after the signing of the Transition Agreement, the balance shall be discharged to the balance of the payment of the contract ; Payment at the end of this income, with the last payment day on the 10th day of the timely payment. in the following month. In the event that the current services will be definitively terminated within 7 years, without the beneficiary from the outside a sufficient amount to cover the amount of the amount, the claim shall be waived on the amount of the period not paid. Notwithstanding any possible, the municipal units of the tax on the profit provided for in paragraph 1 shall be : SIX, ONE. and 2. a point shall be settled in the income year according to the rules of the law on local income tax.

Paragraph 8. The allowances and remuneration covered by paragraph shall be taken. 3 shall be taken into account in the calculation of the income of the taxable income.

§ 40 A. In the calculation of the taxable income, the sum of the acquisition of a quota that allows the production, delivery, use, harness or catch of a certain quantity of a product or resource or to emit a certain amount of products or resources, including polluting waste products, and which can only be used once (only one time limit), deductive from the income in which the quota has been used in the production process. The rules of 1. Act. shall apply mutatis muthene to the shares of single-time quotas used in production.

Paragraph 2. Containing or loss on sale or expiry of a one-off quota or a proportion thereof shall be taken into account in the calculation of the taxable income for the income in which the quota or a proportion of it is sold or expires, without being used in production. The continuation or loss shall be calculated as the difference between the sum and the sum of the purchase of the price.

Paragraph 3. The amount of the purchase price referred to in paragraph 1. 1 and 2 shall be set to zero for a one-time limit or a proportion of which is granted free of charge. The purchase price of a purchased one-time quota or a proportion thereof shall be added to the purchase sum.

Paragraph 4. The sum of the payment referred to in paragraph 1. 2 shall be set to zero for a one-time quota or a proportion thereof used in the production process. The sum of the sum of a one-time limit or a proportion thereof which expires without being used in production shall also be set to zero.

Paragraph 5. If a taxable owner owns a single-time quota or part of one-time quotas with the same rights, but acquired at different times, they shall be deemed to have obtained quotas or shares of quotas for the first supposed.

Paragraph 6. Rights annexed to the cooperatives and so on in the associations covered by company tax law's section 1 (1). 1, no. Paragraph 3 and 4 shall not be subject to paragraph 1. 1-5.

§ 40 B. In the calculation of the taxable income, the sum of the acquisition of a quota giving the right to the production, delivery, use, harness or catch of a specific quantity of a product or a quantity of a product may be obtained from the acquisition of a quota to the acquisition of a quota, which shall be entitled to a specific quantity of a product or a product ; resource or to derivatives a certain amount of products or resources, including polluting waste products, per product ; period (a current quota), starting with the income in which agreement has been reached on the handover (the contract year), to be attributable to up to 1/7 an annual basis. The rules of 1. Act. the corresponding use shall apply to the shares of current quotas.

Paragraph 2. In the acquisition of an ongoing quota, where the period to which the quota is used at the time of the contract is less than 7 years, the rate referred to in paragraph 1 shall be replaced by the rate referred to in paragraph 1. 1 with a rate corresponding to the amount of the purchase of the purchase equal to the amount of the quota over the period from which the quota can be used, calculated and the contract year. The rules of 1. Act. the corresponding use shall apply to the shares of current quotas.

Paragraph 3. Containing or loss on the sale or expiry of a current quota or a proportion of a recurring quota shall be taken into account when the income of the taxable income for the income in which the quota or a proportion of this product is sold or expiring. The dilution or loss shall be calculated as the difference between the sum of the sum and the written value. The latter value is made up as the purchase of the purchase of deductions of all the depreciation.

Paragraph 4. The amount of the purchase price referred to in paragraph 1. 1-3 is set to zero for an ongoing quota or a share of a current quota allotted free of charge.

Paragraph 5. The sum of the payment referred to in paragraph 1. 3 is set to zero for a current quota or a share of an expired quota that has expired.

Paragraph 6. If a taxable owner has an ongoing quota or share of current quotas with the same rights, but acquired at different times, they shall be deemed to have obtained quotas or units of quotas for the first supposed reasons.

Paragraph 7. Milk quotas and delivery rights for sugar beet are not covered by paragraph 1. 1-6. Rights annexed to the cooperatives and so on in the associations covered by company tax law's section 1 (1). 1, no. Paragraph 3 and 4 shall not be subject to paragraph 1. 1-6.

§ 40 C. The acquisition and abstention of the sum of payment entitlement after the EU agricultural aid scheme shall be included in a total balance carried out by the taxable person.

Paragraph 2. The balance as referred to in paragraph 1. 1 shall also include the sum of the sum of the acquisition and the sum of a milk quota, which is acquired on 1. January 2005 or later. If a milk quota that has been obtained or allocated before the 1 of the milk quota is made. In January 2005, not according to the rules of the property tax law, the settlement of the purchase price for a real estate with the purchase of the purchase of the milk and the steel allowance shall be the quantity of the milk quota, the purchase of the milk quota, and the sum of the sum to be made, shall be included in the first paragraph. Paragraph 1 referred to the balance in the income in which the milk quota in question is hereby claimed. If the taxable person has been taxed by the value of the milk quota by the allocation, the amount of the amount may be taxed. The rules of two. and 3. Act. shall apply only to milk quotas if the milk quota has been purchased or allocated to 19. May 1993 or later.

Paragraph 3. The balance as referred to in paragraph 1. 1 shall also conclude the purchase order for the rights of the sugar beet to which the taxable owner or the person acquires the 4. October 2006 or later. Where the purchase price is not discharged separately for delivery rights to which the taxable owner owns the 4. In October 2006, the place shall be used as an acquisition sum, which shall be determined on the basis of the total purchase order for the delivery rights and the land or the property value or a value of 2 500 kr. per tons of pollug. The balance as referred to in paragraph 1. 1 shall also conclude the sum of the payment entitlements for beet to which the taxable person shall be refused 4. October 2006 or later.

Paragraph 4. The sum of the charge for an unremunable payment entitlement as referred to in paragraph 1. 1, an abomination granted to milk quotas as referred to in paragraph 1. EUR 2 and an unpaid-free fee for sugar beet shall be granted as provided for in paragraph 1. 3 is included in the balance of zero value. If a tenant rects a payment entitlement, free of charge to the tenant in accordance with the rules of section 7 Y (1) of the body of the body. 2, the value of this is included in the balance of the tenant ' s balance of zero and on the balance of the offender with an acquisition sum at zero. Payment entitlements, milk quotas and delivery rights for sugar beet are covered by paragraph 1. 1-3, that's expired, part of the balance with a zero-level abstention.

Paragraph 5. The sales value shall be made at the end of the income year. This value is made up as the balance value at the beginning of the income year in addition to purchase sums and deduction amounts due to the balance of income in the year of the income year in accordance with the rules laid down in paragraph 1. 1-4. The balance of income at the beginning of the year in the early days of the income year represents the acquisition sums of previous years of earnings from previous income payments in previous earnings in accordance with the rules laid down in paragraph 1. 6-11.

Paragraph 6. If the balance value is positive at the end of the income year, the amount may not be deduculent or rewritten in the inventory of the income of the taxable income.

Paragraph 7. If the balance value is negative at the end of the income year, a positive amount of the balance shall be paid to the negative balance of which the balance will be set to zero. The amount of revenue that has been raised as mentioned in 1. Act. shall be taken into account when the income tax is paid in income tax.

Paragraph 8. If, in accordance with the rules laid down in the property tax law, a deductible loss shall be made by a property which is used in whole or in part to agriculture, gardenneri, nursery or fruit plantation, cf. section 33 (3) of the assessment. 1, or by abstention of a forestry service, cf. section 33 (3) of the assessment. 7, the sum of a revenue set is resisted on the earnings in which the property is sold and the amount of revenue due to the income referred to in paragraph 1 shall be deduced. 7 in the loss of the property, to the extent that the sum can be spatial in the loss on the property. The tax value that is calculated by 25%. the amount that is resisticounted in the loss of the property according to the rules laid down in 1. pkt., shall be deemed to have paid income tax on the income in which the loss on the property is realised, cf. paragraph 9 and 10.

Niner. 9. The tax calculation for the income in which the loss on the property is realized shall be deduced from the payment of the payment of the acontotax referred to in paragraph 1. 8, in the final tax of the taxman, the remaining amount, which cannot be spaced in the final tax of the year, and so on shall be paid in cash, in accordance with the applicable residual tax and other amounts. however, paragraph 1 10.

Paragraph 10. Convince the property according to the rules of section 33 C or capital of death, section 39, shall be a remainder deemed to have been paid by the acontotax referred to in paragraph 1. 8, shall be deduct in a pre-tax and so on, where the taxable person was married and conjugated with the spouse at the end of the income year prior to the transfer. Amounts considered paid by acontotax, which shall then be reintroduced, shall be deductible from the calculated end-tax and so on in the following revenue.

Paragraph 11. In the income in which the last of the underlying assets of the balance has been recalted or expiring (abstention), profit or loss shall be included in the calculation of the taxable income for the loss of the claim. The dilution or loss shall be made up to the difference between the sum of the assets of the assets residing in the abstention and on the other side of the balance at the beginning of the onset year, with the addition of amounts in the abstention year, for fresh acquisitions of payment entitlements and milk quotas.

Nock. 12. If a taxable owner owns milk quotas or the shares of milk quotas, have been acquired before 1. In January 2005 and milk quotas or the shares of milk quotas, have been procured by 1. In January 2005 or later, they shall be regarded as acquiring quotas or units of quotas for the first supposed.

§ 40 D. A payment entitlement, milk quota or the right of sugar granted to sugar beet, which is subject to tax duty in this country and is not already covered by the tax duty in this country, is included in the balance as referred to in § 40 C with an acquisition sum, which : is to be turned into the trading value at the time of the transfer, cf. corporate tax havens, section 4 A and source tax tents section 9. When a person or company, etc., in accordance with the provisions of a double-tax agreement concluded between Denmark and a foreign state, the Faroe Islands or Greenland, become resident in Denmark shall be treated as such by the application of the rule in 1. Act. with the entry into the country of taxation in this country.

Paragraph 2. Where the Danish tax right of a taxable subject is covered by the rules in § 40 C, for any other reason than the death of the taxable person, section 40 C (s) shall be found. The equivalent use of the income of the taxable income for the income in which Danish tax law is discontinued, so that the expiry of the tax is replaced by the sum of the sum of the tax. Where a person or company, etc., in accordance with the provisions of a double-tax agreement concluded between Denmark and a foreign state, the Faroe Islands or Greenland, become indigenous outside Denmark shall be treated as such by the use of the rule in 1. Act. with an end to the tax duty. For companies, etc., which are taxable according to section 2 (2) of the company tax havens. Paragraph 1 (a) shall apply mutatis mutilae to the section 7 of the company tax in the situation in which the tax duty is entered into after 1. points, because of payment entitlements, milk quotas or delivery rights for beet which form part of the business establishment with a firm operating premises in this country, shall cease to be a part of this business without the business undertaking ; by the way, the place of operation is terminated.

Paragraph 3. Tax paid to foreign state, Faeroes or Greenland benefits in terms of payment entitlements, milk quotas and delivery rights for beet are to be deducted from the calculated tax in accordance with paragraph 1. 2, to the extent that the taxable amount proves that the tax paid should concern the profit that has been taxed in this country. However, the amount of the deduction may not exceed the estimated Danish tax of that benefit. However, if there is a double tax agreement with the foreign state, the Faroe Islands or Greenland, there is no deduction for a higher tax rate than that which this State, the Faroe Islands or Greenland has an unconditional claim a pointer.

Paragraph 4. The tax shall be reduced under paragraph 1. 3, reimbursed for any paid tax, at the request of a rate of interest rate payment of 6%. annually from the time of payment. The interest rate allowance shall not be included in the inventory of the income of the taxable income.

Paragraph 5. Persons may, by the rules of the source tax-above section 73 E, be able to obtain payment of taxes calculated in accordance with paragraph 1. TWO, ONE. PC when the payment is due to the termination of tax obligations after the source tax rate of § 1, and payment of taxes calculated in accordance with paragraph 1. TWO, TWO. Act.

§ 41. In the calculation of the income of the taxable income, expenditure on the acquisition of know-how or patent rights is related to the business of the taxable profession rather than rewriting after section 40 (1). The second is dedudifully deducerous in the income in which expenditure has been incurred. The same shall apply to expenditure on the acquisition of licences or rights to know-how or patent rights.

Paragraph 2. The know-how or the patent or licence or rights of entitlement shall be sold in cases where the purchase cost of paragraph 1 shall be that : 1 being deducted from the taxable income is fully to be included in the taxable income of the income in which the sale takes place.

§ 42. Expenditure held for rebuilding and improvement in existing buildings in rural development rooms used for rental for tourists can be attributable to up to 20%. annually in accordance with paragraph 1 2-5. Discharge the charge of a tenant, the tenant may be able to write with until 20%. annually in accordance with paragraph 1 2-5.

Paragraph 2. Exains the cost of $12.300. (2010-level) or less, the taxable choice may choose to deduction from deduction (extract) from the taxable income of the income in which the expenditure is to be held.

Paragraph 3. Depreciation can only be made if the rental is taxable after the valuation tax slop.

Paragraph 4. Depreciation may not exceed the taxable income of the year from the rental of the rental.

Paragraph 5. For the payment of rooms as referred to in paragraph 1. 1 shall include profit or loss in the cost of rebuilding and improvement in the calculation of the income of the taxable income. The profit or loss shall be as the difference between on the one hand the abstention and, on the other hand, the depreciation-entitled expenditure for conversion and improvement on the deduction of all the depreciation. Revaluation of depreciation shall be included in the maximum depreciation of the accepted depreciation, including the depreciation of the engagement.

§ 43. Costs incurred in respect of a company ' s approval for publicly or privately owned plants which are of commercial interest to the establishment, including facilities intended for prevention or control of pollution or noise pollution, be deprecied with up to 20%. a year.

Paragraph 2. Perform a $12.300 amount of the connection fee. (2010-level) or less, the taxable choice may choose to deduction from deduction from deduction from the taxable income of the income in which the tax is to be held.

Paragraph 3. The charges shall be deemed to be held in accordance with paragraph 1. 1 and 2 when it is due for payment.

Paragraph 4. In the event that the asset which has been connected to the plant may be sold before the tax is unwritten, the taxable deduciation may deduate the balance of the taxable income of the income in which sales are made.

Paragraph 5. Charges which shall be rewritten in accordance with paragraph 1. 1 or 2 shall not be included in the purchase price of the taxable profit or loss account, which includes the connectivity to the installation.

Paragraph 6. For the payment of the value of the connection as referred to in paragraph 1, a part of a payment shall be considered as payment. 1 the part of this part shall be taken into account for the active participation of the plant, in the calculation of the taxable income for the income in which the sale takes place.

§ 44. The rules laid down in this provision shall apply to the acquisition of depreciation-entitled assets when the expenditure is fully or partly paid by one or more of the following grants, etc :

1) Project and reorganisation support provided by the Media Board for printed news media and written Internet-based news media.

2) Deposits granted in accordance with the law on structural measures relating to the fisheries sector. However, grants which have been granted under the terms of the law relating to aid to fishing vessels ' s final cessation in Danish commercial fishing shall not apply.

3) Deposits granted under the fishing development law. However, grants which have been granted under the terms of the law relating to aid to fishing vessels ' s final cessation in Danish commercial fishing shall not apply.

4) Deposits granted in accordance with the law on state subsidies for energy savings etc. in business enterprises.

5) Deposits from the EU Structural Funds, under the objective of regional competitiveness and employment, and in the objective of European territorial cooperation, as well as belonging to national cofinancing.

6) Objective 2 subsidies granted by the EU's structural funds to areas of industrial decline, as well as belonging to national subsidies granted under the management of grants from the European Regional Fund and associated state funding.

7) Interreg subsidy provided by the EU Structural Funds for cooperation projects that extend beyond national borders and associated national grants granted under the management of grants from the European Regional Fund and its associated national grants. state co-financing.

8) Offer that has been granted in the area of rural areas.

9) Deposits granted to improve the processing and marketing of land-used and forestry products (structural projects) after the rural support system.

10) Deposits granted to promote the adaptation and development of the rural areas (Article 33-) of the rural area of rural areas.

11) Deposits granted in the context of the Community initiative LEADER + after the rural support system.

Paragraph 2. The costs of the acquisition of depreciation eligible assets may, whatever the rules of this law, be deductible in the taxable income for the age of acquisition, to the extent that the expenditure is paid by grants referred to in paragraph 1. 1.

Paragraph 3. The pendepreciations that have been carried out in accordance with paragraph 1. 2, treated as depreciation.

Paragraph 4. Where the purchase order has been made on the sum of the asset in accordance with paragraph 1, 2, may be depreciated on this asset only on the purchase of the deduction of the amount of the extract.

§ 44 A. Expenditure held for the artistic embroidery of commercial use, other than one-or family houses and other than the part of a building used for inhabitation, cf. Section 14, paragraph 14. 2, no. 4, may, from and with the purchase wound, be attributable to up to 4%. an annual basis for the artistic adoration of the artistic ornament. It is a condition of the depreciation right that the artistic adornment is inserted into the building or its immediate surroundings. The depreciation court may not be used by taxable persons who at the time of the purchase are handover to the artist or by companies which the artist himself or the artist's handover exercise a determinant influence over, cf. Section 2 (2) of the body of the body. As a nourier, spouse, parents and grandparents, children and grandchildren and their spouses or death bows after these people are considered. The child's and adoptive relationship is treated as a natural relationship.

Paragraph 2. Perisons of artistic adoration which can be written in accordance with other provisions of this law shall not be rewritten in accordance with paragraph 1. 1.

Paragraph 3. Depreciation of paragraph One can only happen to first-time art of original art. In case of doubt as to whether the artistic adoration of artistic adoration can be qualified as an art, customs and tax administration is an assessment of the artistic embroidery of the Akademiraem.

Paragraph 4. The artistic adoration of the artistic decorations shall be written separately for the individual artistic adoration of the artistic.

Paragraph 5. If the artistic adornment is removed from the building it has been incorporated into or linked to the following paragraph : ONE, TWO. pkt., on the same page as the sale in accordance with paragraph 1. 9.

Paragraph 6. Depreciation may not be made in the income where the artistic adornment is sold, demolitions or disposed of in another manner. Disconnecting the building, the artistic adoration of the artistic embroidery, is attached to or linked to paragraph 1. ONE, TWO. on a purely commercial basis, the depreciation of the depreciation of the depreciation of the depreciation shall be discontinued from the point of view of the commercial use of the professional use of the goods.

Paragraph 7. If there is damage to the artistic adornment that cannot be remedied by normal maintenance, the depreciation of the artistic ornament shall be adjusted according to the rules of section 23.

Paragraph 8. If the taxable injury to the artistic ornament has received a replacement or insurance claim, the reproduction of the artistic adornment shall be used in section 24 (4). 1-5.

Niner. 9. The continued or loss of the artistic adoration of the artistic decorations shall be included in the taxable income for the sales year in accordance with the rules laid down in section 21 (1). TWO, ONE. and 2. pkt., and paragraph. 3 and 5. Demolition of the building where the artistic adoration is part and end of the use only of the building and other forms of cessation of the artistic adoration of the building as well as sales after 1. Act.

Paragraph 10. For the purchase of an artistic adornment that can be written out in accordance with paragraph 1. 1, purchases of the purchase of the artistic adoration of the artistic adoration of the artistic adoration of the artistic adoration of the artistic adoration of the artistic adoration of the artistic embodiment shall be added to or linked to the following paragraph. ONE, TWO. Act.

SECTION 44 B. Expenditure held for artistic adornment which is hung or established in commercial use, other than one-or tofamily houses and other than the part of a building used for inhabitation, cf. Section 14, paragraph 14. 2, no. However, in accordance with the rules laid down in Chapter 2, the rules relating to partial commercial use and ships in section 11 to 13 shall not apply. Expenditure must also be written on a separate balance. The depreciation court may not be used by taxable persons who are handover to the artist or by companies such as the artist themselves or the artistic person ' s close exercising a determining influence over, cf. Section 2 (2) of the body of the body. As a nourier, spouse, parents and grandparents, children and grandchildren and their spouses or death bows after these people are considered. The child's and adoptive relationship is treated as a natural relationship.

Paragraph 2. Perisons of artistic adoration which can be written in accordance with other provisions of this law shall not be rewritten in accordance with paragraph 1. 1.

Paragraph 3. Depreciation of paragraph One can only happen to first-time art of original art. In case of doubt as to whether the artistic adoration of artistic adoration can be qualified as an art, customs and tax administration is an assessment of the artistic embroidery of the Akademiraem.

Paragraph 4. Building the building where the artistic adoration is tied or set to be used commercially, the artistic adoration of the artistic ornament is considered to be sold.

Chapter 5 a

Sales of contracts, etc.

§ 44 C. Where the court is subject to a contract on the supply of a ship or other operating method which is to be used exclusively or in part, for commercial purposes and on which, where the conditions for depreciation are fulfilled, they may be rewritten after chapter ; 2, a profit or loss shall be included in the calculation of the taxable income of the seller ' s taxable income for the income in which sales are made. The continuation or loss shall be made up as the difference between the sum of the payment of the contract under the contract and the sum of the purchase price for this. Resolve or loss shall be discontinued, without regard to any advance-writing on the ship or the operational product.

Paragraph 2. If a ship or operating agent is to be sold exclusively or in part to be employed in commercial terms and where the conditions for depreciation are met, they may be written in accordance with Chapter 2 but which have not yet been completed in such a way that they are not yet complete, it may be part of the operation of the seller ' s activities, including profit or loss in the calculation of the taxable income of the seller ' s taxable income for the income in which the sale is made. The continuation or loss shall be calculated as the difference between the sum of the sum and the sum of the cost of the acquisition of expenditure for improvements. Resolve or loss shall be discontinued, without regard to any advance-writing on the ship or the operational product.

Chapter 6

General provisions

§ 45. Acquisition and sales amounts and reimbursements and remuneration for the assets covered by this law are converted into cash value calculated by that the cash part of the purchase price of the purchase price shall be added together with the value of the asset ' s assets ; debt spoilers. Depreciation shall be carried out on the basis of the amount of the acquisition sum, and so on, unless the course at the time of departure is less than 100, the inconverter loans for fishing vessels which of the seller have been set or taken shall be converted before the 19th. In May 1993, at 100, if the loan is set or taken on a rate of 100 or below.

Paragraph 2. In the case of sales of assets covered by this law, sale and purchase in a contract shall, in a manner, distribute the total cash-rained sales sum to the assets covered by the transfer. The distribution shall be carried out on operations, buildings, installations, artistic adoration, goodwill and other immaterial assets. In the case of operations and ships, the distribution shall be carried out under one and other assets on each asset ; the transfer, housing, quota, payment entitlement or holdings, must also include these assets.

Paragraph 3. The total cash-rained sales sum as the distribution of assets under paragraph 1. 2, as agreed upon by the parties, the test shall be subject to the ordeal of the customs administration and tax administration. The decision is binding on both sales and buyer.

Paragraph 4. In the case of any alteration to the sales sum of the seller for an asset as a result of a change in the tax contract, the purchase price of the buyer for the active asset must be amended accordingly. In the case of any alteration to the purchase price of a buyer, the sales sum of the seller ' s sales sum for the active asset must be amended accordingly.

§ 46. The basic amounts in section 5 (5). 3, section 6 (4). 1, no. 2, section 10, section 11, paragraph 1. 3 and 5, section 29 (4). 1, no. 3, section 42, paragraph. Article 43 (2) and Article 43 (3). 2, is regulated by a person ' s tax hap. 20.

§ 47. The sale shall be placed on the market in this Act of Disposal and Confession.

§ 48. Where the second is not separately fixed, insurance and compensation amounts, including expropriations of expropriation, which are subject to sales sums.

§ 49. The acquisition and abstention of assets at present, inheritance or advances shall be placed on the market in such a way as to buy sales respectively. In such cases, the amount of the purchase price or sales sum shall be deemed to be the amount due in the calculation of the duties, the penalty or income tax of the acquiring. If this has not been tax or income taxable, such activity shall be regarded as the purchase price or sales sum of the value of the stock concerned at the time of transfer. The rules of 1. 3. Act. shall not apply to the extent obtained by the transferee in accordance with the rules applicable to the transfer of tax to the transferor ' s fiscal position.

$50. In the case of sales of assets covered by this law, profit or loss is fully in the taxable income of the sales year in cases where the assets are part of the nutritional path of the taxable person. Taxation shall be made in accordance with Article 5 (a) of the State Treasument.

Paragraph 2. In the cases referred to in paragraph 1. 1, reduce the balance value for the sole operating methods of commercial use or ships with that part of the depreciated amount of fee, which relates to the asset ; this part of the balance shall be calculated by the amount of the purchase of the purchase of the goods ; depreciation percentages used in the individual income.

§ 51. Where assets are depreciated pursuant to this law, for use in the field of research or research activities, depreciation may be initiated prior to the initiation of the business activity on which the studies or research are intended to be targeted. Without prejudice to an equity or liability, however, customs and tax administration shall be subject to authorization.

§ 52. A taxable undertaking which has written in accordance with this law may change the tax return rate, where the notification has been lodged with the customs and tax administration no later than three months after the expiry of the self-depreciation period.

Paragraph 2. Modification of the tax return rate after the expiry of the time limit referred to in paragraph 1. 1 requires the customs and tax administration to be authorised. The tax rate may lay down detailed rules for the exercise of jurisdiction by the customs and tax authorities after 1. Act.

§ 53. (Aphat)

Chapter 7

Entry into force and transitional provisions

§ 54. The Act shall enter into force on the day following the notice in the law and has effect from and with the income of the year 1999, cf. however, paragraph 1 3-8.

Paragraph 2. Act on tax depreciation, etc., cf. Law Order no. 932 of 24. In October 1996, shall be repealed with effect from the income of the year 1999, cf. however, paragraph 1 3, 4 and 6.

Paragraph 3. In the area of new buildings, installations and installations referred to in Title IV A, in the field of tax depreciation, etc., cf. Law Order no. 932 of 24. Oct 1996 may not be carried out under the said law when the binding agreement on the construction of the asset shall be concluded on 2. In June 1998 or later, or when the planning of such an asset in its own activities is carried out on 2. June 1998 or later.

Paragraph 4. For binding agreements on ships, machinery, equipment, equipment and other similar operating facilities, new buildings, installations and installations or planning for the manufacture of machinery, equipment and other similar operating facilities, and new buildings, installations and installations ; own company, section 14 and Title IV A, in the area of tax depreciation, etc., cf. Law Order no. 932 of 24. In October 1996, however, continued application in income year 1999 and subsequent incomes, when the binding agreement has been concluded or planned in the income year 1998 or previous revenue, cf. however, paragraph 1 However, this does not apply to regulations after the previous write-down piece, section 29 P, paragraph 1. Article 8, in the case of regulations relating to the income of the year 1998 and subsequent incomes. Income, in which the delivery or completion of an asset on which advance revaluation has been carried out in accordance with the rules laid down in 1. pkt., defraction of the depreciation-justified advance revaluation of the assets of the asset in accordance with the rules laid down in section 5 (5). 1-3, for operations and ships, and in accordance with the rules laid down in section 17 for buildings and installations.

Paragraph 5. Section 45 (3). ONE, THREE. pkt. shall have the impact of transfers carried out on 1. In January 1999 or later, the outlines of death bolos must be carried out on 1. In January 1999 or later, or changing the shift of the shift, when the shift is filed on the 1. January 1999 or later. However, the provision may be used for transfers between the period from and with the 2. June 1998 to 1. In January 1999, if the rules lead to a reduction in taxation than in accordance with the rules in force in the past.

Paragraph 6. The duty of the customs authorities and the tax authorities shall include, in accordance with section 51, applications relating to income prior to 1999, after section 34 of the previous depreciation code, which is submitted on 1. January 2000 or later.

Paragraph 7. Section 52 has the effect of notifications and requests for subsequent depreciation requests submitted on 1. of January 1999 or later, and section 30 (3). 3, in the Act on Tax Depreciation, etc., cf. Law Order no. 932 of 24. October 1996 shall be repealed with effect from the same date.

Paragraph 8. With effect for the period from 1. July 1998 to the expiry of the 1998 income year, cf. paragraph Paragraph 18, paragraph 18, is amended in section 18. Paragraph 1 (b) of the Act on Tax Depreciation, etc., cf. Law Order no. 932 of 24. In October 1996, 'assisted living, which is covered by Chapter 16 of the Law on Social Assistance,' to : '24-hour institutions and buildings covered by law on social services, which are subject to a similar wear,'.

§ 55. On buildings which, in the 1998 income year, are subject to tax depreciation and so on. Section 18 (2). 1 (a), cf. Law Order no. 932 of 24. In October 1996 and where the sum of the depreciation percentages used in the income year 1999 exceeds or exceeds 60, depreciation for the income year 1999 can be carried out only up to 4%. the sum of the purchase of the purchase price. If the sum of the depreciation rates of the income year 2000 exceeds or exceeds 60, the depreciation of the income year 2000 shall also be carried out only up to 4%. the sum of the purchase of the purchase price. The same applies to buildings covered by law on tax depreciation and so on. Section 18 (2). 1 (b), cf. Law Order no. 932 of 24. October 1996, where the sum of the depreciation rate used in the income year 1999 or 2000 exceeds or exceeds 40.

§ 56. All the depreciation, including advance depreciation and engagement's depreciation, which, in accordance with the current rules applicable to the income year 1998 and previous income, are part of the declaration of depreciation according to that law. Depreciation as mentioned in 1. pkt., cf. however, paragraph 1 3, shall be taken into account in the calculation of profit and loss in accordance with this law.

Paragraph 2. The provisions of section 21 and 22 shall also apply to buildings and installations on which, in accordance with Title IV of the previous depreciation law or the State Treasury Section 6 (a), tax depreciation has been made.

Paragraph 3. For buildings and installations, which have been procured for the period 1. January, 1982, 1990, and for the costs of rebuilding and improving buildings and installations, which have been held during the period 1. In January, 1982, 1990, the depreciation of the claimed depreciation shall be made as to and with the income-year 1990 laid down, price-adjusted to and with income year 1990. The depreciation and advance payments shall be subject to price-adjusted from the year following the date of engagement or the acquisition to and with the income of the year 1990. To this end, the sum of depreciation carried out in the case of the income year 1991 and subsequent incomes shall be added.

§ 57. The depreciation-justified balance for ships at the end of the income year 1998 following the applicable Clause 12 in the Act of Tax Depreciation, etc., cf. Law Order no. 932 of 24. In October 1996, it shall be transferred to the total balance of the operations and ships referred to in section 5 at the start of the 1999 income year. The same applies to the separate depreciation balance for dock-and bedstations at the end of the income-year 1998 following the applicable section 29 D in the Act on Tax Depreciation, etc., cf. Law Order no. 932 of 24. October 1996.

§ 58. The provisions of section 25 (3). 1 3, do not cut off access to any building or property acquired in the income year 1998 or previous income, including buildings and property used for the summer or recreational housing of the owner, when the person has been writable ; to this end according to the rules in force, cf. § 29 C, paragraph. 1-3, in the Act on Tax Depreciation, etc., cf. Law Order no. 932 of 24. October 1996, and Article 6 (a) of the State Treasuse Code.

Paragraph 2. Percludes the sale of a property or building on which a date has been written to date, cf. paragraph 1 that it may no longer be written on the property or the building, because it is used for inhabitation or non-commercial purposes, cf. § 25, paragraph. 1 3, any possible loss on sale regardless of the provision in section 26 (3). 2, deducible in the taxable income for the abstention. The loss shall be calculated as the difference between the amount of the sales sum and the amount of the unwritten amount.

§ 58 A. The costs of rebuilding and improving depreciation-justified buildings and installations which have been held, but not deducted from the taxable income of the income year 1998 or an earlier income, may be deducted from the expenditure of the year, not the deduction of the year ; exceeds 5%. in the first paragraph. 2 the calculation bases specified. The deduction may be made when the remodel or improvement is complete and is to be used for a depreciation justified purpose. However, the deducted may not be effected in the income in which the building is disposed or demolised, or if the installation is disposed of, replaced or taken permanently.

Paragraph 2. Is the cost of conversion or improvement held on a building and so on, which is acquired on 1. In January of 1982 or later, the basis of the calculation basis for the year before the income in which the expenditure can be deduction may be deduction. If the building is purchased before this date, the calculation basis shall be calculated as the part of the property value that can be attributable to depreciation justified buildings, etc. At the time of the inventory, the property value shall be used by the property value. Lately 1. Oct in advance of the income in which the expenditure or improvement is held. In cases where a property value is not employed, the value of the commercial value is used. Lately 1. Oct in advance of the income in which the expenditure or improvement is held.

Paragraph 3. Expenditure, pursuant to the provision in paragraph 1. 1 fully defraction in the taxable income for the conversion or improvement wound shall not be included in the depreciation basis.

$59. The provision in section 27 shall not be refused access to the marketing plant in the income year 1998 or earlier, and on which it has been written off after the previous depreciation outwrite section 29 S, cf. Law Order no. 932 of 24. In October 1996, and on solid parts of land irrigation systems, obtained in the 1998 income year or earlier, and on which it has been written off after the previous write-off section 18 (1) of the previous depreciation. 1 (c), cf. Law Order no. 932 of 24. October 1996, or State Treasuse Section 6 (a).

§ 60. Regardless of section 40, assets acquired prior to 1. In January 1998, and compensation and remuneration, where the obligation to depart the services referred to in the first place has been entered before 1. In January 1998, only up to 10% shall be written. a year. Upon acquisition before 1. 1 January 1998 of rights protected under other legislation and where the remaining term of protection at the contract is less than 10 years is written off by a rate corresponding to the amount of the purchase of the same amount of the annual amount of the contract ; over the remaining period of protection.

Paragraph 2. Paragraph 1 shall apply to goodwill depreciated in accordance with the applicable law applicable to Section 16 of the body of the body of the body of the body of the body of the body. 819 of 3. November 1997.

§ 61. Notwithstanding paragraph 45, no account shall be taken of the purchase order of the purchase price and other assets acquired in the income year 1998 or previous income when the purchase price of the applicable rules should not be considered to be cash-charged.

§ 62. Salesmonies relating to the eco-improvement operating funds in agriculture and so on which the previous depreciation outwrite section 3 A has been pensatuched according to the requirements of the former depreciation outwrite. Law Order no. 932 of 24. In October 1996, the rules laid down in section 6 (6) of this law are addressed. 2.

Paragraph 2. Expenditure for environmental improvement plants in agriculture and so on which the previous depreciation outwrite section 21 A, cf. Law Order no. 932 of 24. In October 1996, the amount of depreciation, which shall be subject to sales in accordance with the rules laid down in this law, shall be included in the amount of depreciation. Expenditure is not part of the depreciation basis.

§ 63. (Aphat)

§ 64. (Aphat)

§ 65. (Aphat)

§ 66. (Aphat)

§ 67. A company or association shall be subject to section 1 (1) of the company tax havens. 1, no. 1, 2, or 4, provisions for investment funds for the best asset depreciation of assets referred to in section 6 (2) ; 1, no. The company may not deduction from the cost of acquiring Section 6 (2) or (4) and obtained from the purchase for hire or, as has already been rented in the acquisition, in respect of which the acquisition is rented. 3.

§ 68. For assets that have been purchased before the 12. May 1989 for commercial purposes and which have so far been subject to the rules laid down in Section V A in the Act on Tax Depreciation, etc., cf. Law Order no. 758 of 12. In December 1988, the provisions of the said subparagraph shall continue to apply, rather than the rules laid down in Chapter 2 to 4.

Paragraph 2. A taxable operating means or ships covered by Section V A of the operating equipment referred to in paragraph 1 shall be subject to a taxable operating system or ships. Paragraph 1 of the said law, depreciation-justified use, in accordance with Chapter 2 or solely for private use, shall be treated as such, with the sale and purchase of the operating resources or ships.

Paragraph 3. The Sales Sum and Bucosum trade value is used at the time of the transfer.

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

1) Windls having a capacity over 1 MW and obtained in revenue that begins on 1. In January 2013 or later, it is based on the depreciation rate applicable to heat and power plants with a capacity above 1 MW, cf. Section 5 C (3). 1, no. 4. In section 5 C (3), 6, section 5 C (3). FOUR, TWO. intended, however, not to apply to windmills. This means that windmills with a capacity above 1 MW are not covered by the transitional period under way, with a gradual reduction in the rate of depreciation for operational resources with a long life. This also means that windmills with a capacity above 1 MW can be written down by a maximum of 15%. a year. The windmills must be rewritten on a separate balance. At the end of the income year 2015, the depreciation-entitled amount of the balance shall be added to the balance value after paragraph 5 C (2). 1. The amount of the balance shall be treated as from the year of the year of the year of 2016 to be treated in accordance with section 5 C (3). Paragraph 1 and paragraph. FOUR, ONE. pkt., cf. ~ 10 (1)) Two and three, in the law. 1394 of 23. December 2012.

2) The depreciation basis for windmills with a capacity above 1 MW obtained in revenue beginning on 1 shall be obtained. 1 January 2013 or later, and which is selected on a basis corresponding to 115%. the sum of the purchase of the purchase shall be made of a separate balance and a rate of not more than 15% of the contract. a year. The depreciation-justified balance value shall be added to the balance value in accordance with section 5 C (3). 1, at the end of the income year 2017. The resulting total amount of balance shall be treated as of section 5 C (5) (3) of the year 2018. Paragraph 1 and paragraph. FOUR, ONE. pkt., cf. ~ 10 (1)) Two and four, in law no. 1394 of 23. December 2012.