Notice of valuation of free board and lodging in force for 2015
Under section 16 (3), no. 2, in tax assessment Act, without prejudice. lovbekendtgørelse nr. 1041 of 15. September 2014 fixed: Value of free board and lodging
§ 1. For labourers in agriculture etc., domestic workers and hospital staff with free housing and diet on-the-spot employment value to 38,850 USD for the whole year (3,237.50 € per month).
(2). For kitchen and serving staff, private nurses, hospital staff who have housing outside the hospital, labourers in agriculture and domestic services, which alone receives free diet, as well as persons treated as such, the value of the full cost to 75 € per day. For partial free diet, usually 2 meals, the value for 65 € per day. For 1 meal the value to 40 € per day.
(3). For the staff of the military, receiving freely district, except the equation in section 7, nr. 16, mentioned, the value thereof to 540 € per month.
(4). If instead of free board and lodging are paid a cash benefit, should the cash allowance is treated as salary.
Entry into force, etc.
§ 2. The notice shall enter into force on the 1. January 2015 and has effect for the tax year 2015.
The national tax board, the 11. November 2014 Hanne S H/Carsten Vesterø