Chapter 1	The date of the grant of the 2015
Chapter 2	Calculation of the Percentage Percentage Rate

Completion of the advance detection and recalculation of the provision of the content for the year 2015

In accordance with paragraph 48, paragraph 1. 4, section 52, paragraph. 1-4, section 54 and § 55 A in the source tax law, cf. Law Order no. 1403 of 7. In December 2010, as amended by law no. 459 of 12. June 2009, and law no. 926 of 18. September 2012, set :

Chapter 1

The date of the grant of the 2015

§ 1. In the case of the 2015 publication on the basis of information on the income of a previous year, one of the following 2 percentage adjustments shall be applied in accordance with the provisions of the year. however, paragraph 1 2-5 as well as § 2-5 :

1) Income amounts included in the 2013 final equation shall be increased during the 2015 advance registration for 2015 by 4,0%.

2) Income amounts included in the 2014 advance registration for 2014 shall be increased by the 2015 advance registration for 2015 by 2,5%.

Paragraph 2. The value of property value ' shall be set at the time of the imprest registration for 2015 on the basis of the lowest value of the property value that is employed by the property concerned. 1. 1 January 2001 regulated by 5 pct;, the property value by the 1. January 2002 or the property value per 1. October 2013. In the case of property where it is not possible to compute the property tax tax, the entry ' property value tax ` shall be replaced by the 2015 onset of the property value tax, which is part of the final equation for 2013, or to the property tax that is not ; are included in the 2014 research registration. In the case of foreign properties, the entry ' property value tax ` shall be replaced by the year ' s registration for the year 2015 to the property value tax, which is included in the final equation for 2013, or to the property value tax that forms part of the 2014 research registration.

Paragraph 3. In the case of the 2015 publication on the basis of information on the income of a previous year, they shall be used in the provisions referred to in paragraph 1. 4 mentioned one of the following 2 percentage adjustments, cf. however, § § 2 5, and no adjustment shall be carried out in accordance with paragraph 2. 1 :

1) Income amounts involved in the 2013 final equation shall be increased by the year of advance rewards of the amount of advance repayment by 3.3%.

2) Income amounts included in the 2014 advance registration for 2014 shall be increased during the 2015 advance registration for 2015 by 1.5%.

Paragraph 4. Paragraph 3 shall apply when the advance registration for 2015 is carried out,

1) taxable payments in accordance with the law on social services, law on social services, law on active social policy, the law on the Merging Act, and the law on active employment,

2) post-wage, daily allowances and transitional services, in accordance with the law on unemployment insurance,

3) daily money in the case of sickness and birth day, and

4) municipal and county municipal pension schemes and private pensions, such as payment from pension schemes, with ongoing payments, to pension benefits in pension and interest savings in retirement.

Paragraph 5. Interest income is not regulated in accordance with paragraph 1. 1.

§ 2. Social pensions under the Social Security Act are to be set upon the date of the advance registration for 2015 on the basis of information from the Pension Register. No adjustment shall be made in accordance with section 1.

§ 3. Taxable grants under the State Exhauling Aid shall be set at the time of the imprest registration for 2015 on the basis of information from the Higher Education Management Board (ES1). No adjustment shall be made in accordance with section 1.

§ 4. Taxable pensions and similar benefits paid by the State Pension System shall be set at the advance registration for 2015 on the basis of information provided by the Agency for Modernization. No adjustment shall be made in accordance with section 1.

§ 5. Taxable pensions paid by the occupational pension (ATP) of the occupational pension (ATP) shall be placed at the advance registration for 2015 on the basis of information received from ATP's register for payment from ATP, cf. Section 2 (2). 3, no. 9, in Notice no. 1159 of 3. December 2012. The reckoned shall not be increased and no adjustment shall be made in accordance with section 1.

Chapter 2

Calculation of the Percentage Percentage Rate

§ 6. The percentage index on the tax card for 2015 shall be calculated as the sum of the following percentages greater than 0 :

1) Tax rate lowest tax rate (i.e. the sum of the municipal tax rate, health contributions after the Danish tax rate of 18, the church tax rate for members of the Danish Church and the Danish tax rate in respect of Article 6 of the Social Security Council. Instead of municipal tax percentages, the taxable rate shall be applied to the tax rate of tax corresponding to the tax corresponding to local income tax according to Section 8 (c) of the tax havens.

2) A percentage calculated as the top tax of Section 7 of the tax havens, Section 7 and decrepit by person-19, discounted without a personal deduction cut, shared with personal income and the addition of positive net income income ; the capital income threshold and multiplied by 100.

Paragraph 2. The percentages of paragraph 1. 1 is calculated with 2 decimal places.

Paragraph 3. If, in accordance with the rules laid down in section 12 of the notice, 1159 of 3. In December 2012, an increase in the percentage of the content percentage shall be increased by a maximum percentage of total percentage points which are sufficient to avoid the collection of advance tax at taxable taxonboarding (B tax).

Paragraph 4. Is it after paragraph? 1-3 calculated containment percentage greater than the tax rate percentage by the person tax tents section 19 (1). 1, with the percentage of the church tax percentage, the percentage of the income percentage shall be added to the tax rate of tax as referred to in Article 19 (1) of the person tax. 1, with the attachment of the church tax rate.

Paragraph 5. The percentage of the holder of the index to be included in paragraph 1-4 shall be increased to the nearest whole percentage.

Paragraph 6. The calculation of the holding percentage at section 6 shall be made before the calculation of a possible salary-holduper percentage.