Chapter 1	Competent authority
Chapter 2	Prospatal registration, etc.
Chapter 3	Tax card and tax tickets
Chapter 4	Recordance of the persons responsible for the holders
Chapter 5	A-income
Chapter 6	Income, which is not considered A-income
Chapter 7	Taxation of and holding in A-income and labor-contributory income
Chapter 8	Payment of A-tax and labour market contributions.
Chapter 9	Exame tax and royalty tax
Chapter 10	The capital of pensioners for pensioners and others.
Chapter 11	Source Tax to Greenland
Chapter 12	Steam, etc., staggered income
Chapter 13	Entry into force

Publication of source tax

Purline of section 43 (2). 2, section 45 (4). Paragraph 1, section 46, paragraph. TWO, THREE. and 4. pkt., section 48, paragraph. 3, 4, 6, 8 and 9, § 48 A, § 50, paragraph. 2, section 51, section 52, paragraph. 4 and 5, section 53 (3). 4, § 55 A, § 56, § 57, § 61 (3). 3, section 65 (3). 3, 6 and 13, section 66, paragraph. 2, section 66 A, paragraph. 1, Section 66 B, paragraph 1. Paragraph 1, section 67, paragraph. 4, section 72, paragraph. 1, section 76, section 84, section 85, section. 3, section 88, paragraph. 3, section 89 A, paragraph. 8, and section 114 of the source tax code, cf. Law Order no. 1403 of 7. In December 2010, as amended by law no. 459 of 12. June 2009, Law No. No. 433 of 16. May, 2012, lov # 926 of 18. September, 2012, lov # 1354 of 21. December, 2012, lov # 1286 of 9. December, 2014 and Law No 1375 of 16. December, 2014, section 10, paragraph 10. 7, in the law of debt recovery for the public, cf. Law Order no. 29 of 12. January 2015, and section 35, paragraph 1. 1, in the tax administration law, cf. Law Order no. 175 of 23. February, 2011, as amended by law no. 649 of 12. June 2013, shall be determined :

Chapter 1

Competent authority

§ 1. Tax amount according to the source tax law must be paid to SKAT who precharges collection, tax calculation and possible repayment.

Chapter 2

Prospatal registration, etc.

§ 2. The tax return shall be formed on the basis of information on the income conditions of the taxable income resulting from :

1) the annual tax return for the second income prior to the revenue being received shall relate to the annual balance sheet, including changes to the annual balance sheet which has been carried out before the time limit referred to in paragraph 1. 4,

2) changes to the advance payments for the income year preceding the revenue resulting from the advance notice and which have been carried out before the time limit referred to in paragraph 1. 4,

3) information from the obligation to notify the person responsible after the fiscal control for the year prior to the amount of the revenue to which the advance statement relates, cf. paragraph 2, and

4) information from the registers referred to in paragraph 1. 3.

Paragraph 2. The tax return shall be established on the basis of continuous information provided by the time limit laid down in paragraph 1. 4, from

1) Income Register and

2) The education management register of scholarships for the training.

Paragraph 3. The tax return shall be formed on the basis of information received from the following registers :

1) SKAT's central taxpayer register (CSR).

2) SKAT's central municipality registers (CKR).

3) SKATs SLUT Registry (annual tax return).

4) SKAT's EVS Registry (EVS Value Tax).

5) SKATs SVUR register (purchase and sale of real estate).

6) SKATs Vocational System.

7) SKAT's spokesman (amendment of the advance tax return).

8) The Agency for Modernization of State Pension Payments.

9) ATPs register for payment of atp.

Paragraph 4. Information to be used for the formation of the advance balance shall be available at the latest by 1. September of the year preceding the amount of revenue to which the advance account is concerned is that they may form part of the inventory. The latest changes to the information are added to reason. Information covered by paragraph 1. 1, no. However, the second subparagraph shall be added, whether there are any subsequent amendments to the information referred to in paragraph 1. 1, no. One, three or four.

Paragraph 5. The taxable person shall be informed in connection with the formation of the research statement on the basis of the imprest procedure, including from which notification of the notification and records of the notification shall be supplied.

§ 3. SKAT may, taking into account the section 53 (3) of the source tax system. 5, change the amount of research to be carried out in the income year following the source tax of Article 53 (3). THREE, TWO. in the case of nearby grounds for the assumption that income ratio of the taxable income in the income year will differ from the basis of the advance balance sheet. In addition to this, it is a prerequisite for the change that the total tax of the taxman is changed by more than 5%. in relation to the most recently calculated advance tax and that the total change comprise at least 5 000 kr., cf. however, paragraph 1 2. The overall tax will be increased by the change, in addition to the fact that the total tax exceeds the entry limit of the source tax supermarket § 61 (2). 3 and 5, in relation to the previously calculated income tax for the income year.

Paragraph 2. In the case of the taxable consiglials from the Education Agency and the taxable who receive a pension in the pension of social benefits, the total change to the amount of the advance tax referred to in paragraph 1 shall be as set out in paragraph 1. ONE, TWO. Act. be of at least 1000 kr.

§ 4. To the extent the scientific registration is carried out on the basis of the annual tax return for the second income, prior to the income year, cf. Section 2 (2). 1, no. 1, the income amounts involved in the annual tax return are regulated. Similarly, the extent to which the advance registration is carried out on the basis of the advance registration of the year before the income year, cf. Section 2 (2). 1, no. 2. The size of the procedure shall be fixed for each year of SKAT.

Paragraph 2. For the change of the amount of research after the source tax bill, section 53 (3), 3, no adjustment shall be made under paragraph 1. 1.

§ 5. For the purposes of changing the advance registration for an income, SKAT will prepare a research scheme. In the form, the taxable Member may provide information on the expected income conditions, cf. source tax tenment section § 52 and 53. In addition, self-employed persons may indicate whether or not they want their advance tax calculated in accordance with the corporate tax law. The setting of the scheme shall be a prerequisite for the registration of the advance in accordance with the rules of the business tax law, if not the annual tax rate of the year preceding the income year, that the trader has been enrolled in the annual tax rate, the company ' s organisation or capital of the caste scheme. Where the taxable person in connection with the prescribed advance registration for the last year of the income year has been indicated that the taxable person enters or replaces the company or capital of the company, shall : the imprest registration for the income year, however, shall be carried out accordingly.

Paragraph 2. Schemas drawn up by SKAT for use by the statement by the source treasument section of section 52 (5). 5, or Section 53 (3). 6, must be completed and submitted to SKAT within a specified time limit, which must be at least 15 days.

§ 6. People who must pay final tax on yields and so on from the source of the $65 A (5) of the source. 1, the advance shall not be registered by these revenue.

§ 7. For the purposes of the scientific registration of the taxable person, the municipality of the taxable shall be established in which the taxable person is based. In the case of the taxable person concerned by the CSR, at the time of registration available for each other. 5. In the year before the year before the year of income, the taxable shall be deemed to have been resident in one of the local authorities listed below in this order :

1) The person of residence of the taxable person per 5. September of the year before the income year.

2) The place of residence of the taxable person shall be at the time of the research.

3) The municipality, the taxable person at the latest research registration, is considered to be the resident of the home.

Paragraph 2. Kids, there's the one. In January of the income year, no 15-year period shall be researched if they are expected to have taxable income in the income year. In such a case, the registration shall be subject to the rules laid down in paragraph 1. 1.

Paragraph 3. If the taxable person is not included in the CSR, the registration which is available for the purpose of the CSR. 5. In the year before the year before the year of income, the taxable shall be deemed to be indigenous to the municipalities listed below :

1) A person who, in connection with the relocation to this country, is registered to the People ' s register shall be deemed to be the resident of the location of the Moleup.

2) A person residing abroad and taxable according to the section 1 (1) of the source tax. 1, no. 1 shall be deemed to be the resident of the latest residence municipality.

3) A person covered by the source tax on section 1 (1). 1, no. 3 shall be regarded as belonging to the municipality in which the ship is based.

4) A person covered by the source tax on Article 2 (2). 1, no. 1, 2, 7, and 9 to 29 shall be regarded as belonging to the local authority in which the person responsible for the obligation to be involved is located.

5) A person covered by the source tax on Article 2 (2). 1, no. 4 or 5 shall be deemed to be the resident of the municipality in which the fixed operating location or property is situated or in which the fideikommice has its registered office.

6) A person covered by the source tax on Article 2 (2). 2 shall be regarded as indigenous to the municipality where the ship is situated. If the ship is not domitable in this country, but without a crew being taken to the movement of Danish retherein, the person shall be deemed to be the resident of the municipality where the shipping undertaking is located. However, no research registration shall be carried out after 1. and 2. pkton, if the rules in section 5 (5), 2, and section 9 (4). One, in the law on the taxation of seafarers, is applicable.

Paragraph 4. If it is in accordance with the preceding provisions in question whether the municipality is to be considered to be established, then SKAT shall take a decision on this subject.

Chapter 3

Tax card and tax tickets

§ 8. SKAT shall draw up and issue the tax card referred to in the source tax card, etc. and tax tickets in the source treasuer. In November of the year before the income year, a research statement shall be made to the taxable persons with information on the basis for the calculation of the advance tax.

Paragraph 2. The tax return is available to the taxable tax folder on SKAT's website (www.skat.dk), when it is formed. A request to receive a research paper on paper may take place by written or oral information, including personal, enquiry to SKAT and accommodated when the advance balance is established ;

§ 9. The total deduction of the tax card shall be calculated as the difference between the income of an income on the one hand, except in cash and transfer to a foreign pension scheme, as referred to in the pension system, Section 49 A and in cash ; the repayment and transfer to a foreign pension scheme of flex-performance contributions as mentioned in Article 49 B of the Pension Code, and on the other side of the sum of the advance tax referred to in paragraph 1. 2, multiplied by 100 and shared with the content percentage prior to an increase to the nearest percentage and before the income of a retention rate of pay in accordance with section 10 in the law of debt recovery for the public. If the calculated tax card is negative, it is set to 0. To that extent, the amount of the advance payment in accordance with paragraph 1 2 cannot be contained in an A-income, except for cash payment and transfer to a foreign pension scheme of post-wage pension schemes as referred to in Article 49 A and in cash repayment and transfer to a foreign country ; pension scheme of flex-performance contributions referred to in Article 5 (b) of the Pension of Pension Act, Section 49 B, shall be made out on the excess tax rate referred to in the heading of the ' 40-49 '. § 12, however.

Paragraph 2. Tax tax shall be discharged as a tax, except for A-tax of cash disbursement and transfer to a foreign pension scheme of post-wage pension schemes as mentioned in Article 49 A and cash repayment and transfer to a foreign country pension scheme of merging contributions as referred to in the pension system ' 49 B, which can be calculated on the basis of the total imprest income, with the addition of any remainder of residues, etc., in accordance with the same section 61 (5). 3, and expected tax after the value of the real estate tax law and deduction of the following amounts :

1) Exchangetax, cf. the section 67 (5) of the source. ONE, ONE. Act.

2) Company tax refund after company tax tenet's section 10 (4). THREE, TWO. pkt., section 13, paragraph 1. ONE, THREE. pkt., section 22 (b) (b) 5, and section 22 d (1). 2.

3) Contained labor contributions, cf. source tax tenment section § 49A-49D.

§ 10. In the following tyre order, income taxes, wage-holding amounts after Section 10 are entitled to debt collection and A-Tax are covered in the following order of coverage :

1) Salary-kept in section 10 of the debt recovery for the public sector.

2) Remained residual tax.

3) The labour market contribution of the current income.

4) "A" tax on the current income.

§ 11. The amount of compensation paid in accordance with section 10 of the debt recovery allowance shall be carried out by SKAT on the basis of the income percentage of the A tax, respectively, of the percentage of pay-holder, which has formed the basis for the percentage of the content of the holding ; according to the tax card or by card, which is valid at the time of the retention, cf. § 8 (3) 2, and section 9 (4). 4, in the announcement of debt recovery for the public sector.

Paragraph 2. Reduction the total amount of the A Tax and payroll retention after Section 10 of the debt recovery for the public after SKAT has performed a distribution in accordance with paragraph 1. 1, depart the reduction in the amount of the A-tax prior to the amount of the payroll in accordance with section 10 of the debt recovery for the public service.

Paragraph 3. SKAT sends the pay-detainees in accordance with section 10 of the debt recovery of debt to the public to a common recovery system.

§ 12. Tax tax, which, after paragraph 9 (3), is : ONE, THREE. PC required by taxonboarding, however, by holding in the A-income, if :

1) the excess tax amounts, cf. Section 9 (1). ONE, THREE. PC does not exceed 25,000 kr.,

2) the increased content percentage (the percentage of trachea) laid down by rules issued under the terms of paragraph 48 of the source tax. 4, thereby not increded by more than 10%. points, and

3) the resulting unrounded content percentage prior to the enumeration of earning percentage of earning retention in accordance with section 10 of the debt recovery of the public does not exceed the tax rate of tax, cf. the Danish Social Tax Act, section 19, with the percentage of the cemeteries attached.

Paragraph 2. Taxable, whose content percentage is increased due to the calculation of excess tax in the holding percentage, request SKAT to be exempt from the rule set out in paragraph 1. 1.

Paragraph 3. Taxable persons fulfilling the conditions laid down in paragraph 1. 1, except no. 1 and 2, but who want excess tax amounts to be collected at the retention of the A-income, request SKAT to obtain such maintenance.

Paragraph 4. Requests in accordance with paragraph 1. 2 and 3 shall not be made after the 1. October of the income year.

§ 13. If the taxable person is not able to fully exploit a tax card deduction, cf. In paragraph 9, tax cards may be produced without the transfer of deductions after SKAT's detailed rule.

§ 14. Has SKAT issued a free card, which does not have to be included in A-income until a certain maximum amount, the maximum amount of A income to be recorded in the income register, except for cash payment and transfer, a foreign pension scheme of payments as referred to in Article 49 A and in cash repayment and transfer to a foreign pension scheme of flex-performance contributions referred to in the pension system ' 49 B. SKAT Issuer of the Danish Tax Authority (Tax) Act of the Danish Tax Authority (Tax) Act new free card with intervals determined by SKAT. If the total maximum amount is fully written, SKAT will issue the tax rate of withdrawal by a maximum amount of DKK 0 kr.

Paragraph 2. If SKAT, by source tax, section 48, item. SIX, FOUR. Whereas, instead of a release card, a tax card shall be issued without deduction, SKAT shall terminate the maximum amount due to a free card if wage retention is not carried out in accordance with section 10 in the law on debt recovery for the public. The maximum amount shall be reduced in accordance with paragraph 1. ONE, ONE. Act. Paragraph 1, 3. Act. shall apply by analog; If the retention prior to the maximum amount is fully disclosed, SKAT shall issue a free card.

§ 15. The parties responsible for indexing persons who are unable to receive relevant tax card shall be submitted by SKAT's detailed provision of information to SKAT of the persons to whom they are paid A-income. SKAT shall publish on the basis of this information relevant tax cards relating to the persons concerned and shall send them to the person responsible for the person concerned. SKAT will automatically send updates of relevant tax card to the person who is responsible for the maintenance obligation.

Paragraph 2. In the accounting documents, the indelible percentage and any tax card deduction must be noted in the accounting material. Issued free card shall be noted in the maximum amount of income that may be paid out of a tax draw. The person responsible for the indecision must also be retained by the holder of the relevant tax card in accordance with paragraph 1. 1 as part of the accounting material.

Chapter 4

Recordance of the persons responsible for the holders

§ 16. Any person who is responsible for the subject of a withholding item V and VI of the source tax system shall be enlisted in the Occupac system within eight days of entry of the obligation of the obligation to be registered.

Paragraph 2. Changes, including the termination of the obligation to be bound, shall be notified to SKAT within eight days of the entry into force of the amendment.

Paragraph 3. The parties responsible for the holding of persons who are taxed on the basis of the section 48 B of the source tax of the source tax at the section 48 F of the source tax shall be notified in accordance with the terms of the source tax-above section 48 F. paragraph 1. SKAT lays down the detailed rules for the notification.

§ 17. After the enrollment, cf. section 16 (4). 1, the person responsible for the indecision shall be granted a cvr / SEI number. The number assigned and the information provided by the person responsible for the obligation to provide for the registration shall be given on a registration certificate sent to the person responsible for the person concerned. A number of SE numbers may be assigned for each undertaking to be assigned separate accounts.

Paragraph 2. If there is a Community economic community between several independent registered holders of ownership, authorization may be granted for the payment of a tax on the part of A tax and to the labour market contribution. SKAT may, in specific cases, dispense with the requirement that an economic community must be made in relation to the ownership of the owner.

Chapter 5

A-income

§ 18. Other than the income referred to in Article 43 (3) of the source tax system. 1, the following income is calculated for A-income :

1) Membership of or assisting the Management Board, Commissions, Commissions, Councils, and Similar Management.

2) Pension and waiting money, as well as similar tax-taxable benefits, when these have links with a previous service.

3) Taxable payments under the Law of Social Security, Act of Highest, Middle Interest, Raise general and general early retirement pensions, law on social services, law on active social policy, the law of merging, the integration of the law on social services, the law on the integration of the benefits of the law ; foreigners in Denmark (the integration law) and the law on active employment.

4) Taxable scholarships paid under the State Aid for Education of the State.

5) Benefits paid by the unemployment fund, by law on unemployment insurance and so on.

6) Daily allowance allowance for 1., 2. and 3. unemployment day paid by employers pursuant to Section 84 of the unemployment insurance and so on.

7) The travel and lockout allowances paid to wage earners and wages, etc., which are paid out by an employer under the absence of employees from the work due to disease or pregnancy, maternity and adoption.

8) Daily money by maternity leave or a bill of health benefits, with the exception of daily allowances that replace B-income or receive sickness benefits in accordance with section 45 in the Act of Medicare Act.

9) Ongoing services by law on work health insurance, cf. Law Order no. 450 of 25. In June 1987, with subsequent changes, the law on the protection of the effects of labour damage, cf. Law Order no. 943 of 16. In October 2000, with future changes and legislation on occupational health protection.

10) Benefits as mentioned in paragraph 1. 9 in accordance with the law of compensation for damage to the host, and others,

11) Compensation for the accident insurance law, cf. Law Order no. 137 of 26. April 1968, with subsequent amendments, to relics and invalidity compensation, when compensation is granted as an annual benefit.

12) Benefits as mentioned in paragraph 1. 11 in accordance with the Act of Compenguent Commitment, etc., and in accordance with the requirements of the person concerned. Law Order no. 138 of 26. April 1968, with subsequent changes.

13) Benefits as mentioned in paragraph 1. 11 in accordance with section 19-22 in the Act on the replacement of the victims of the occupying path, cf. Law Order no. 136 of 23. February 1995, with subsequent amendments.

14) War Accident Insurance Accident After the Act of War Accident Insurance, for seafarers, cf. Law Order no. 91 of 18. March 1948.

15) War Accident Insurance Clete After the Act of Accident Insurance Rente for the sole ker of certain fishermen, cf. Law Order no. 913 of 12. December 1986.

16) Ongoing benefits under the invalidity provision of the provisions of the invalidity allowance, cf. Law Order no. 912 of 12. December 1986.

17) Educational compensation, etc., job-rotation service, activation service, etc., which are paid to vacant under section 40 and section 41 of the law of an active labour market policy, cf. § 17, section 20, paragraph. 4, and section 21 of the law on an active labour market policy, cf. § 134 of the Act of Active Employment Action, cf. Law Order no. 709 of 28. June 2012.

18) Establishment service that is paid to vacant under section 40 of the Act of an active labour market policy, cf. Section 6 and section 7 of the law. 1077 of 29. December 1997 amending the law on an active labour market policy, cf. § 134 of the Act of Active Employment Action, cf. Law Order no. 709 of 28. June 2012.

(19) Taxable student support etc., in accordance with the law on labour market training, etc.

20) School service paid out of production schools in accordance with section 17 of the Schools.

21) School practice to be granted to students in accordance with section 66 k, paragraph 1. Paragraph 1, in the field of vocational training, and the subject of the term ' 66 t (1) of the year ' s allowance. 1.

(22) Allowance shall be granted in accordance with section 11 (2). One and two, on the Work on Educational Expansion Contribution.

23) Taxable training aid (VUS), which is paid out to educational seekers under the law of support for adult education, cf. Section 23, paragraph 1. Three, in the law. 490 of 31. May 2000 on the state's adult education support.

24) " Student " of the " Student " of the " Student " of the " Student " of the Limits of Education and Training, Employment and Training

25) School service in accordance with section 3 (1). Article 5 (3) and section 5 (5). 3-5, in the law on business basic training, etc.

26) Commitment taxable payments as referred to in Article 20 (2). 1-2, and section 46, paragraph. Paragraph 1, on the subject of taxation of pension schemes, etc., and section 50 (3). 4 and 8, in the same Act as drawn up in statutory order no. 580 of seven. August, 1991. However, this does not apply to services as referred to in section 50 (3). 1, no. 7 when the payment is paid to persons registered with a Cvr No or SE no.

27) Deposits which PhD students receive from grants to the travel expenses of travel expenses in Denmark and abroad, including the creditable value of tickets and the like, when the benefit justifies the Ph.D. Study for additional supplementary studies ; Ph.D.-Scholarship for SU Law. 52.

28) Allowance under the Act of Allowance and Allowance for the participation of professionals in the adult and after-training activities.

29) The value of the free car of the entire or partial free car, cf. Section 16 (4) of the body of the law. 4, including day charges for private use paid by the employer and so on in cases where a vehicle which, by the employer and so on has been made available to the taxable only for commercial driving purposes, is used in private.

(30) share in the yield of fishing when the proportion is received as payment for personal participation in the fishing industry, and this is carried out from a vessel not wholly or partly owned by the consignee or made available by the loan or rental agreement. It shall also apply in cases where the beneficiary of the profit participation is involved in fishing with its own tools.

31) Taxable part of gifts, reimbursements and gratials from the employer ' s employer, payable in respect of the deduction of the employee, as well as anniversary gratities, cf. Section 7 U, insofar as these are not covered by Article 43 (3) of the source tax. One, but concerns work carried out here in the country.

32) Taxable part of remuneration for settlement of pension commitments not covered by a pension fund, cf. Section 7 O (4) of the body of the body. 1, no. 3, and paragraph 1. 2.

33) Pension and similar tax benefits when they are related to a previous membership of or provided to a former co-aid for boards, committees, commissions, councils and the like.

34) Remuneration for restrictions on access to free enterprise (non-compete), where the remuneration is awarded once and for all, cf. section 40 (3) of the Depreciation Act. 3, and is connected to a current or previous service.

35) Remuneration to a person made available to perform work in this country by a company that does not have home things in this country.

36) Remuneration to adviser, consulting or other similar help for a company in this country, in accordance with the source of the source treasuer section of section 43. 2 (1) (i)

37) Support for employed persons participating in training as part of job-rotating schemes pursuant to section 20 (2). 4, in the law of an active labour market policy, cf. § 134 of the Act of Active Employment Action, cf. Law Order no. 709 of 28. June 2012.

38) Remuneration to the judges and juries of the courts.

39) Taxable payments pursuant to section 17 j (2) (i) (i), 1, in the Act of the Labor Market's Supplementary Pension.

40) Taxable training aid (SVU), which is paid out to educational seekers in accordance with the law of state adult education aid.

41) Child care services in accordance with law on child care law.

42) Taxable part of grants to research administered by the Research and Innovation Agency, provided that they are not covered by the source treasuer section of section 43 (3). 1.

43) Compensation for loss of income by unemployment, which, in accordance with a private employment insurance policy, shall be paid by the insurance undertaking to the insurance adjuster.

44) Special pension savings, which, pursuant to section 2 (2), Amendment No 4. 308 of 4. May 2004 amending the State of the Labor Market's Supplementary Pension Act shall be paid out by municipalities.

45) Pendium to cover living costs according to the university law (university law).

46) Paintances to cover living costs, in the field of free space and scholarship to certain foreign students in vocational education and professionsundergraduate training.

47) Deposits to cover the loss of employees in respect of self-selected skills development pursuant to collective agreement.

48) The taxable value of free telephone, including the free data communication link, cf. Section 16 (4) of the body of the law. 3, no. 3, and paragraph 1. 12.

49) Support for Chapter 3 a of the law on the rules of law (free-in-law).

50) Employed health care treatments and so on and the employer paid premium for insurance covering the treatment provided, except for employer-paid premiums for insurance covering health care and so on, and which, by agreement, between the employer and an employee, a non-separate part of a life insurance scheme covered by the Pension of Pension Act (19).

51) Taxable yields and outlets from employee investment firms, cf. Section 7 N of the equation.

Chapter 6

Income, which is not considered A-income

§ 19. The following revenue is not regarded as A-income :

1) Salary, etc., to be provided by the valor of civil service obligations.

2) Salary, etc. for domestic workers and other help in private household when the employer or his spouse cannot deduct any part of the salary and so on which is paid to the person concerned by the balance of the income in accordance with other rules other than Section 8 V of the body of the body.

3) Value of free diets and free housing provided for payment in cash when the valuation cannot be carried out according to the normal diet and lodging of the diet for the diet and lodging of the value of the Trealet of the Treadedboard.

4) Elements of choice managers and voter voters.

5) Remuneration received from an association of work carried out for the association of the association of its tax-free undertaking when the total annual remuneration payable by the association to the person concerned does not exceed 1,500 kr.

Chapter 7

Taxation of and holding in A-income and labor-contributory income

20. The taxable income of labour market contributory income, as well as an A-income coming into payment after the end of the relevant revenue period, income is taxed in the income in which the payment is made, cf. however, paragraph 1 Two and three. If payment has not been made at a time of six months after the income recipient has acquired the right to the income concerned, the amount shall, however, amount to income tax at this time, cf. however, paragraph 1 4-8. 2. Act. does not apply to an income and to labour-contributory income paid by the incumbed of the holder of the obligation to insolvency. The retention on the basis of tax card and so on shall be paid at the end of six months after the withholding or dismantling of a holiday or the dismantling of a free period of time, of departure or of freedom to be paid during the settlement of the savings / converted of free-of-the-contested freedom.

Paragraph 2. Vacation allowance is being taxed continuously. The holding shall be made on the basis of the holiday compensation paid by the wages and so on, cf. the section 26 of the holiday lobe, which has been done for the purposes of the payment and so on of the month.

Paragraph 3. Allowance which shall be paid to the pay-holder at the termination of the employment relationship after the period referred to in paragraph 23 (1) of the holiday party. 6, as well as indemnication and compensation paid in cash for the savings / converted of freedom which falls to the pay-holder at the termination of employment, the deduction shall be taxed in the severance of the contract. The holding is to be made in the end of the month.

Paragraph 4. Compensation for vacation days, cf. Section 2 (2). 5, Law No. No. 264 of 7. May 1998 on the renewal of certain collective agreements, etc., in cash compensation for special holiday periods, indemnity compensation and in cash compensation for the savings / converted of free will be taxed in the year in which the payment of the compensation is paid ; The compensation shall take place. Compliance must be made in the payment month.

Paragraph 5. Amounts paid to a free-election system or equivalent savings shall be taxed by the payment from the scheme. The holding shall be made in the payment month. It is a precondition that the amount of the scheme should not be enrailed. 1. and 2. Act. in the case of amounts which, in accordance with the relevant collective agreement, are to be inserted into the scheme, amounts to compensation for the exemption from the day of the exemption from which the employer is paid to the employee ' s pension scheme pursuant to Article 1 ; by collective agreement or by local agreement.

Paragraph 6. The payment wound shall be taxed in the payment wound. The holding shall be made in the payment month. If the payment is not made in the earning year, however, the income of the shrine shall be taxed on the earning year of the earning year. The retention must then take place at the latest by 31. December, in the earning year.

Paragraph 7. Supporage appropriations for research covered by Section 18, nr. Forty-two, tax in the year on which the payment is made. Compliance must be made in the payment month.

Paragraph 8. Where the Guarantee Fund ' s Guarantee Fund is not in possession of information on the tax card which was valid at the time of the time of taxation, the A tax to which the employer may have contained, regardless of the Danish Tax Code, may be contained in any of the source tax liability. 7, is calculated on the basis of the tax card, etc., which is valid at the time of payment.

§ 21. The one in section 18, no. On the income of 27, 29 and 48, income is taxed in the income in which grants, including value of tickets and parable, are accepted by the consignee, and the property of the property is available. income tax other A-income or labor ' s liable income for the relevant salary period in the following revenue shall be given in accordance with section 20 (2). ONE, ONE. and 2. ................ However, the income of 29 and 48 is also mentioned in this year.

Paragraph 2. The retention that must be carried out on the basis of tax card etc. in the section in section 18. The income of 29 and 48 shall be calculated in proportion to the length of the salary period in which the assets are available. The holding must be carried out at the same time as the holder of other A-income or labor ' s liable income, paid or rewritten for the period in question.

Paragraph 3. Can hold an A tax or labour market contribution of the section in section 18. The remaining amount of income from the A-income or of the taxable income paid or rewritten for the following salary period shall be subject to the remaining amount, if possible, in the income of the A-income or of the taxable income of the labor market in the case of the income of the income of the labor market, or the same calendar year. Amounts which cannot be contained within the same calendar year shall not be collected separately but in the calculation of the final tax of the taxable duty.

Paragraph 4. Can hold an A tax or labour market contribution of the section in section 18. In 48 and 50, income from the paid or approved income from the income of the income or the income of the labor ' s income for the period of pay shall not be discharged separately but is included in the calculation of the taxable amount ; End tax.

Paragraph 5. If a supplement, as mentioned in section 18, no. Twenty-seven, received in the form of tickets and like. where the retention on the basis of tax card and so on has not been sufficiently carried out, this must be carried out in the net amount of the net amount, as usual, on the basis of tax card and so on in the supplementary scholarship.

§ 22. Discover the income of the income recipient or will be taxable in accordance with a double-tax agreement in foreign countries, the Faroe Islands or Greenland, in section 20, paragraph 20. 1-6, and Section 21 mentioned A-income and occupational-contributory income, including wages during holidays after holiday, made up before the end of the tax obligation, no later than income taxable at the time of termination of the taxable duty. The holding on the basis of tax card etc. must be carried out at this stage at the latest.

-23. Tax card and other income tax is not contained in the following revenue :

1) Income under section 5 or Section 8 of the law on the taxation of seafarers.

2) Gifts, allowances and gratities to the extent that the amounts are not to be taken into account for the taxable income in accordance with Section 7 U of the body.

3) Remuneration for the settlement of a pension lore that is not covered in a retirement institution, cf. section 40 (3) of the Depreciation Act. 3, and Section 7 O (3) of the body of the same. 1, no. 3, to the extent that the remuneration is tax-free from the section 7 O, paragraph of the body of the body. 2.

§ 24. SKAT may lay down detailed rules for the calculation of deduction on an income of a income on the basis of a tax card on payment of

1) holiday compensation,

2) social and governmental pensions ;

3) benefits from recognised unemployment rates,

4) the strike and lockout compensation provided as compensation for benefits,

5) Medicare day after law on sickness benefits,

6) scholarships paid to educational seekers,

7) taxable benefits in the field of active social policy ; and

8) State adult education support (SVU), in accordance with the law of the state's adult education aid and reimbursement, in the case of reimbursement of the vocational training and training of adult education and training (VEU).

Paragraph 2. SKAT may set out in accordance with paragraph 1. 1 determining the unused deduction amount may be transferred to subsequent periods in the same calendar year.

Paragraph 3. Payments in accordance with paragraph 1 1, no. 3, may, in closer agreement between the AK and SKAT, be done on the basis of electronic deliverable information, regardless of the fact that the information has already been delivered to another person who is not subject to the obligation.

Paragraph 4. Payments in accordance with paragraph 1 1, no. 5 and 7, may, by agreement between the local authorities ' Rural Development and SKAT, may be done on the basis of electronic delivery information, regardless of the fact that the information has already been delivered to another person who is not subject to the obligation.

Paragraph 5. Payments in accordance with paragraph 1 1, no. 8, may, by agreement between the Ministry of Education and Research, the Ministry of Education and the Danish Ministry of Education and SKAT, on the basis of electronically supplied information, regardless of the fact that the information has already been supplied to another ; holders of compliance.

§ 25. A taxable person who receives A income may once within the same calendar year to the person responsible in writing to request that the future effect contain a higher percentage than specified on the relevant tax card. The index content percentage can only be filed with a whole number.

Paragraph 2. The person responsible for the obligation to hold the request shall be retained as part of the accounting documents.

Chapter 8

Payment of A-tax and labour market contributions. Accounts of accounting and accountability

SECTION 26. An income taxable paying A-income or labor ' s liable income from several companies with different cvr / SEs shall be deposited on the basis of tax card, etc. separately for each company.

Paragraph 2. In the case of the parties responsible for the indelitable persons referred to in paragraph 1. 3, the amount of the amount shall be provided on the basis of tax card and other payment for persons who have been paid or rewritten A-income after the entitlement to the income has been acquired (back-wage), the last day (bank) of the month in which the entitlement to the income has been paid ; the income shall be paid or rewritten, and for persons who have been paid or resigned A-income prior to the entitlement to the income are acquired (prepaid), the first day (banking day) of the month of the month in which the income relates. The last due date of payment is due day, cf. Four. Act. The payment will be made to SKAT. In the case of payments not being known or decided at that time, it shall be paid in the following month. The same applies to the payment of labour market contributions covered by the source tax of the source tax of Article 49 (B) (b). Paragraph 1, section 49 C, or § 49 D (4). 4.

Paragraph 3. Paragraph 2 shall apply to the amount, on the basis of tax card, etc. of :

1) Ministry and institutions whose operating budget is included in the state's appropriation laws.

2) Institutions, associations and foundations, where the minister referred to in section 2 (2). The law on accounting must be applied in the law on the accounting system of the state, and so on.

3) Non-governmental institutions where the State grants grants to cover the institution's operating costs of more than half or more.

4) The Regions and the municipalities.

5) Municipal communities, cf. section 60 of the municipality of the local authorities, which shall participate in the municipality of its own, and whose accounts are recorded in the accounts of a municipality.

6) Selling institutions with an operating agreement with a region or municipality.

Paragraph 4. The Finance Minister shall take a decision in cases where there are doubts as to whether or not the obligation to benefit is subject to paragraph 1. 3, no. One, two and three. The Economic and Interior Minister shall take a decision in cases where there are doubts as to whether or not the obligation to benefit is subject to paragraph 1. 3, no. 4, 5, and 6.

§ 27. The parties responsible for the obligation to maintain the provision of the benefits and revaluation of A-income and to labour-contributory income and retention on the basis of tax card and other information on the basis for calculating the calculation in section 18, nr. The income of 29, 48 and 50 shall be indicated in the accounts of the accounts for the entry of the accounts.

Paragraph 2. If an income is provided as mentioned in section 18, no. For each income recipient, it shall be made clear in the accounts to which the receipt is received in section 18 (2), or (50), or 50. Twenty-nine, 48, 50, that's your income. Can hold tax on it in section 18, nr. In the case of a salary period, 29, that does not happen in the paid or approved income for a period of pay, the balance sheet shall be kept for each income of the remaining amount.

Paragraph 3. The accounts shall be kept in separate accounts in the general book keeping of accounts.

Paragraph 4. The income and amounts of income from the labour market and the amount of income from the labor market shall be entered in such accounts as to allow a summary of the amounts and A-income to be aggregable immediately and labour-contributory income for each income recipient.

Paragraph 5. Dedues the taxable tax-free amount according to Section 7 O (4) of the body of the body of the body. 1, no. 3, and paragraph 1. 2, or § 7 U, or tax-free repayment on the section 9 (4) of the body of the body. 5, cf. § 9 A or § 31 (3) 4, and § 9 or § 31 (3). In the case of 5, such payments shall be entered in the accounts as provided for in paragraph 1. 3 and 4. The supporting documents relating to the entry shall contain information on the name, address and cpr no. as well as the basis for the amount of tax-free for the beneficiary. If there are no cpr No, the recipient's date of birth, month and year, shall be recorded.

§ 28. Where the person who is responsible for the obligation to carry out accounts with income from income and labor ' s liable incomes and amounts of income from tax imports, etc. in its regular entry, SKAT may require that the bookkeeping to be taken on a specified basis ; the period of not less than 14 days shall be updated and reconciled at the end of the last calendar month before the start of the cradle.

§ 29. The person responsible for the indelible need to account in the accounting material for income and labor ' s income and the amount of income and the amount of income from the income recipient, and so on, note the name, address and cpr no. If there is no resume / cpr No, the income of the income recipient shall be recorded, month and year.

Paragraph 2. When granting and rewriting an income or a person ' s income to be entitled to income, the person responsible for the retention of income shall grant the income of the income from the income of the income or the amount of income to which the income relates, and whether or not the period to which the product is to be held ; and the amount of the amount included on the basis of tax card and so on in the communication shall specify the name, address, and the Cvr no. or SE No, the person who is responsible for the retention of the holding. The person responsible for the indecision can be given in accordance with 1. Act. on other readable medie subject to :

1) the person responsible for the indelible person has informed the income recipient that, from a given date of time, the amount of the amounts to be received on the basis of tax cards, etc., shall be subject to other readable medie as soon as the tax is to be paid ; contained,

2) the notification is given in accordance with this communication to, for example, a central electronic mailbox or a place where the income recipient has the opportunity to familia himself with the information ;

3) that the income recipient has the possibility of forwarding the information to their own digital storage or printing them ; and

4) that the data security requirements of the person data security shall be complied with, in particular that no one other than the income recipient may access the relevant message and that the income consignee has the possibility of printing or forwarding the message without there being any provision ; is the risk that the information will come to an unacknowledged knowledge of the information.

Paragraph 3. The occupational retirement pension, pension funds, etc. shall not later than 1. After the calendar year, after the calendar year, each contributor shall give the individual contributor to information relating to the contributions of deposits as referred to in Article 49 A (1) of the source of the financial contribution. 3, no. Number one, and no. 2. The employer shall provide the necessary information for the purposes of the notification after 1. Act.

Paragraph 4. However, in the case of payment of pension and pension benefits, public authorities and pensionable establishments may, however, be satisfied with the financial supervision of the Financial supervision of the Financial Services, subject to a fresh notification of the basis for the calculation of the basis for calculation. in the case of holding on the basis of tax card and so on.

-$30. The person responsible for the maintenance of persons shall keep records, statements and information in accordance with this Chapter, as well as the relevant Annexes for five years after the end of the financial year in question.

Chapter 9

Exame tax and royalty tax

§ 31. Companies and associations, etc., which are used to yield profits, shall not include yield tax when the conditions laid down in paragraph 1 shall be made. One to six, respectively. Two-six, has been met :

1) Refreshing cards will be available, cf. paragraph 2 and 3, or the beneficiary has been included on a database published by SKAT on the Internet of the holders of a free card, cf. paragraph 4.

2) The yield is the yield of subsidiary assets or group company assets, cf. section 4 A or 4 B, under the conditions laid down in the section 2 (2) of the corporation tax system. Paragraph 1 (c) or Article 13 (1). 1, no. 2, Section 10 (1) of the Fund Code. 1, cf. company tax tenment section 13 (1). 1, no. 2, or the Danish Tax Code, section 2 (2). 1, no. 6, cf. corporate tax tenment section 2 (2). 1, point (c, 5). and 6. Act. However, this does not apply where the yield of the company tax (s) is covered by section 3 (3) of the company tax. 1, no. Nineteen, and it is not a question of the profit of own stock.

3) The yield shall be received by accounts for the savings and savings of pensioners covered by sections 11 A, 12 and 13 of the pension and child savings accounts and the provision of self-retirement accounts, subject to section 51 of the pension tax law, which is staminable indeholduation, cf. paragraph 5.

4) The yield shall be received by the hand-held capes provided that it is determined that the return of the capital must be abandoned up to a specified time and that the yield is not an income tax obligation for any person, and which is marked in accordance with the terms of the stamp. paragraph 5.

5) The yield of the proceeds of financial institutions to the extent the yield on the basis of the section 13 B of the company tax shall not be included in the inventory of the taxable income, cf. paragraph 6.

6) An authorization shall be issued in accordance with Article 16 A (1) of the body of the body of the body. 3, no. 2, or in section 16 B (3). 2, no. 6, before the closing of the time limit for the payment of the tax return tax to SKAT.

Paragraph 2. Free card shall be issued to :

1) Investment undertakings with minimum taxation, cf. Section 16 C, code operations, constitutions, grants, scholarships, and self-weighting institutions covered by the section 1 (1) of the corporation tax. 1, no. 6, as well as institutions, etc., which, pursuant to the section 3 (3) of the company tax tax. 1, except for all types of companies covered by the section 3 (3) of the company tax system, are exempt from tax obligations. 1, no. 19.

2) States and taxpayers of international organisations and members of the house, which are exempt from the Danish income tax duty, are exempt from the congebuilding.

Paragraph 3. A free card shall be issued by SKAT and shall remain valid for a period of more than 10 years. The free card shall be returned to the issuer if the shareholder ' s relationship is changed.

Paragraph 4. SKAT shall publish on the Internet a database of holders of free card, cf. paragraph 2, issued on 1. January, 2014 or later, with information on the period of validity of the exemption. The base must contain the Cvr and SE numbers, the associated addresses and a date of termination if the holder of the free card has been discharged. The base must not contain any cpr numbers or other personal data for personal information. The base will be updated as needed, however at least 4 times per year.

Paragraph 5. Management institutes that keep accounts as referred to in paragraph 1. 1, no. 3 and 4 shall be responsible for the identification of the said accounts as a holding-free and liable for any loss of the treasury by the misuse of yield tax due to the erroneous marking.

Paragraph 6. It is a prerequisite for the exemption provided for in paragraph 1. 1, no. 5 that the person concerned at the General Assembly of the financial institution concerned shall decide on behalf of the issuing company or the person who, on behalf of the Fund, shall make a written declaration to the benefit of the benefit of a company tax bill of section 13 B ; are not included in the calculation of the income of the taxable income.

§ 32. If there is a shareholder who, at the encoding, meets the conditions laid down in section 31 (1). 1, no. 3-6, and paragraph 1. 5 and 6, to ensure that yields are not to be contained, mierroneous, the shareholder may be repaid on the income tax held in SKAT's income tax. The repayment request must be SKAT in the hands of SKAT within two months from the date of adoption of the encoding.

Paragraph 2. They in section 31, paragraph 1. 2, no. One and two associations, states and so on may request payment of any kind. Withholding tax returns. Payments shall be made by SKAT on the basis of the submission of a free card and documentation for the claim.

§ 33. Companies or associations, etc. or, on their behalf, administer the yield scheme, may contain 22%. in yield tax for shareholders who are taxable according to section 1 or in accordance with the Fund-Taxation Act. In order to hold 22%. may take place, either :

1) be included on a database published by SKAT on the Internet, cf. paragraph 2,

2) have the name A/S or ApS in its official name, or

3) have delivered a confirmation from SKAT to be covered by the said provisions.

Paragraph 2. SKAT shall publish on the Internet a database of companies, funds and associations which may benefit from the retention of 22%. yield tax. The base must include cvr and SE numbers, the associated addresses and an termination date, if the company, the Fund or the association has been discarved. The base must not contain any cpr numbers or other personal data for personal information. The base will be updated as needed, however at least 4 times per year.

Paragraph 3. If, for a shareholder meeting the criteria for holding 22 pctment, the shareholder can be repaid for the excess yield tax at SKAT. The repayment request must be SKAT in the hands of SKAT within two months from the date of adoption of the encoding.

§ 34. Companies or associations, etc. or, on behalf of their behalf, administer the yield scheme, may contain 15%. in yield tax for shareholders which are covered by section 3 (3) of the corporation tax liability. 1, no. 19, or is an UCITS with minimum taxation, cf. Section 16 C of the body of the body in this country. The holding of yield tax may be omitted by unloading of the yield from UCITS with a minimum taxation covered by Section 16 C or investment firms, cf. company tax tenment section 3 (1). 1, no. 19, for investment firms, cf. company tax tenment section 3 (1). 1, no. 19 if the institution or investment firm of its Staff Regulations cannot be invested in shares or shares in companies in this country, other than shares in the management company that are responsible for the institution ' s administration. In order to hold with 15%. or the failure of the holding may be carried out, either the shareholder must either :

1) be included on a database published by SKAT on the Internet or

2) have delivered a confirmation from SKAT to be covered by the said provisions.

Paragraph 2. SKAT shall publish on the Internet a database of associations which may benefit from the retention of 15%. yield tax. The base must include cvr and SE numbers, the associated addresses and an termination date, if the company or association etc. has been discarved. The base must not contain any cpr numbers or other personal data for personal information. The base will be updated as needed, however at least 4 times per year.

Paragraph 3. If there is a shareholder who is entitled to hold only 15% of the accounts. in yield tax, or that there should be no contention, any higher amounts, the shareholder can return it too much.

$35. The one after Article 67 (5) of the source tax. 4, certifies a good written or paid dividenment to the consignee shall provide information :

1) The name, address and cpr no. No, no. or SE no.

2) The name and cvr no. of the enduing company. or SE no.

3) Date of the adoption of the yield payment.

4) The size of the proceeds.

5) After what number? in section 31, which has been omitted from the holding of yield tax, whether or not they are held by 22%. in accordance with section 33, whether or not containing 27 pct; or whether there are 15% in-hold. or is omitted from section 34.

Chapter 10

The capital of pensioners for pensioners and others.

§ 36. The taxable person shall within one month of the period of the chaperone due to the period in question, cf. the section 89 A, paragraph of the source tax. 5, notify the Danish Tax Authority. The last timely payment day is 6 months after the due date.

Paragraph 2. Where the taxable person has several condominium for which a wealth of property has been granted and one of those condomesses disposed of or ceases to serve to the accommodation of the taxable or his household, the amount of the chaperone shall be withdrawn ; for the payment of this owner. The amount of the total amount of the amount payable shall be taken into account in respect of the size of the properties of the properties in question in the years in which the relevant properties have been covered by a state scheme.

§ 37. In the case of the sale of ownership and the purchase of new accommodation, the request for extension of the henchman shall be able to extend the period of application of Article 89 A (a) of the source. 5 shall be submitted within six months of the sale. The acquisition of the new owner residence shall be carried out in the course of the income in which the transfer takes place, or in the near future. When the new owner residence is acquired, the taxable person shall notify the tax authorities within 1 month of this notification.

Paragraph 2. The part of the henchman on a previous owner residence, which is not renewed in accordance with paragraph 1. 1, due to payment by the acquisition of a new owner residence, with the last due date of payment, 6 months after this date. If the taxable person at the end of the paragraph is expired. ONE, TWO. .. The time limit referred to by the time limit has not been acquired for a new owner ' s residence, the amount of the period at the time of deadline expired by the last timely payment date 6 months after this date.

Paragraph 3. The rules of paragraph 1. 1-2 may also be used where the taxable person has acquired the new owner residence prior to the sale of the person concerned. However, the acquisition of the new owner residence must, however, be at the earliest of the preceding income prior to the income in which the previous owner's residence is dispose. However, applications for an extension shall be submitted within one month following the dispose of the former owner residence. The part of the reference to the previous owner residence, which is not prolonged, is due to the expiry date of the last timely payment date 6 months after this date.

Paragraph 4. Any arrangements relating to former owner-dwellings in protected buildings may be extended by the rules laid down in paragraph 1. 1-3, if the owner of the Disposal is a pensioner, cf. Section 89 A in statutory order no. 678 of 12. August 2002.

Chapter 11

Source Tax to Greenland

§ 38. Persons, fats, companies, funds, foundations, foundations, associations and institutions, etc., that have home affairs in this country must carry out the withholding of the source tax to Greenland in payment or rewriting of remuneration for work and on payment of pensions which are covered by the tax on income tax by the Greenland land-rate law.

§ 39. Registration of the parties responsible for compliance, accounting, and indication of the income and withholding of income and withholding withholding tax and information to be used in the tax equation and the tax calculation for the income consignee shall be carried out ; in accordance with the rules applicable to persons who are subject to domestic services in Greenland.

Paragraph 2. Withholding source tax amounts are paid to SKAT, as well as summary account of the amounts contained in accordance with the general rules. Where practical considerations are concerned, after prior discussion with the tax Directorate in Greenland, SKAT can decide that certain deviations should be applied.

§ 40. Where the income of the income of the income in Greenland is expected to be less than six months, it must carry out the maintenance of both Danish and Greenlandic withal taxes. In the calculated Danish source tax, the amount contained in the source tax in Greenland is deductable.

Chapter 12

Steam, etc., staggered income

§ 41. The violation of the provisions of section 16, section 26, sections 29 and Clause shall be penalised if the infringement is intentional or by gross negligence. In the same way, the person who does not comply in a timely manner is one of SKAT's requests made in accordance with section 28.

Paragraph 2. SKAT is empowered to be authorized by paragraph 79 of the source tax system. 1, to indicate that a case can be determined by an administrative penalty.

§ 42. In the case of taxable persons using one from the calendar year deviant accounting period, in Chapter 2-4 to the income year corresponding to the calendar year, rather than the income year.

Chapter 13

Entry into force

§ 43. The announcement shall enter into force on 1. May 2015.

Paragraph 2. Section 8 shall have an effect on the retaineon account from the date of the income of 2015.

Paragraph 3. § 18, nr. The 35 take effect from 1. September 2015.

Paragraph 4. Section 31 (1). 1, no. 6, shall apply mutatis muth to derogations issued in accordance with Article 16 A (1) of the body of the law. 2, section 16 A (3). 3, or § 16 B (3). 2, cf. Law Order no. 176 of 11. March, 2009.

§ 44. Publication no. 1159 of 3. December 2012 on source tax is deleted on 1. May 2015.

Paragraph 2. § 18, nr. Thirty-six, announcement number 1159 of 3. December 2012 on withholding tax continues to apply to and by 31. August 2015.