Publication of the law on the imposition of income tax to the State (body of equal pay) 1)

This shall be made known as to the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1041 by 15. September 2014, with the changes resulting from paragraph 4 of Law No 1286 of 9. December 2014, section 1 of the law. 1374 of 16. December, 2014, section 3 of the law. 1376 of 16. December, 2014, bill. 1501 of 23. December 2014, section 1 of the law. 1534 of 27. December 2014, Section 9 of Law No 1539 of 27. December 2014, section 10 of Law No 202 of 27. February 2015, section 3 of the Act of Law. 275 of 25. March, 2015, Section 5, Act 5. 334 of 31. March, 2015, section 2 of the Act of Law. 536 of 29. April 2015, section 1 of law no. 540 of 29. April 2015 and § 1, nr. One, three, and four, in the law. 997 of 30. August 2015.

The change that is being followed by section 1, no. Two, in Law No 997 of 30. August 2015 is not the work of this legislative notice, since the amendment enters into force on 1. January 2016.

§ 1. On the imposition of income tax to the State, the rule shall be applied to no. 149 of 10. April 1922 on income tax for the State, with the changes and additions set out in this Act.

§ 2. Taxable,

1) in which natural or legal persons exercise a determinant influence,

2) exercising a dominant influence over legal persons,

3) there are corporate contees with a legal person,

4) which has a fixed operating facility situated abroad ;

5) there is a foreign natural or legal person with a firm operating location in Denmark, or

6) there is a foreign natural or legal person with hydrocarbon-related activity covered by the section 21 (1) of the hydrocarbons. 1 or 4,

in the case of the calculation of the tax or income liable to be used, prices and conditions for commercial or economic transactions with the abovementioned Parties shall be subject to the above Parties, 1-6 (controlled transactions) in accordance with what could have been achieved if the operations were concluded between independent parties. With legal persons in number two. Paragraph 1 and paragraph. 3 siding companies and associations, etc., which, according to Danish tax rules, do not constitute an independent tax subject, but whose relationship is governed by company law rules, a company agreement or a association statute.

Paragraph 2. In the case of determining influence, ownership or availability of voting rights means that direct or indirect property is owned more than 50%. of the share capital or shall be advised over more than 50%. Of the voices. In determining whether the taxable person is considered to have a determining influence on a legal person, or whether a determinant influence over the taxable of a legal or physical person, is considered to be shares and voting rights, to be included in the companies involved, cf. paragraph 3, for personal shareholders and their handover, cf. Section 16 H (3) of the body of the body. 6, or of a fund or trust set by the parent company itself or by the companies concerned, near-standing, etc., or funds, or trusters set by them. Similarly, ownership and voting rights shall be included as holders of other members of the company, with whom the shareholders have an agreement on the exercise of a common bogey influence. Similarly, ownership and voting rights shall be included as included in the section 1 (2) of the source tax of the source of the source tax of the source or death penalty. 2, jointly or jointly with a fund or a trust in which the taxable person or its immediate or funds are founded by the taxable person or its own or any kind of presence. 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 position of the stepchild and of the adoptive relationship with the original relationship is relative to the relationship.

Paragraph 3. The legal persons of the group shall be taken to mean legal persons, where the same group of members has a determining influence, or where there is joint management.

Paragraph 4. A legal or natural person shall be deemed to be foreign if the person is a resident of a foreign state, the Faroe Islands or Greenland, including, in accordance with the provisions of a double-tax agreement.

Paragraph 5. In the event of changes to the employment of the taxable or unloading of income in accordance with paragraph 1, 1, the taxable person may avoid further follow-up changes (secondary adjustments) by committing to payment in accordance with the provisions laid down in paragraph 1. 1 prices and terms used. This is a prerequisite for the use of 1. ptangle that the obligation imposed shall also satisfy the requirements laid down in paragraph 1. 1 specified conditions. 1. Act. shall not apply to the extent to which the obligation imposed is covered by Section 16 E ; for controlled transactions with foreign natural and legal persons and fixed operating locations, 1. Act. use only if the foreign tax authority concerned makes a taxation consistent with the prices and conditions laid down for the employment of the taxable income in accordance with paragraph 1. 1.

Paragraph 6. It is a prerequisite for reducing the employment of the tax or income-based income in accordance with paragraph 1. 1 that a correspondent increase shall be made by the other party. It is a prerequisite for the increase in the amount of acquisition funds that a correspondent is made by the other party. On controlled transactions with foreign natural or legal persons and fixed operating sites, it is a prerequisite that the corresponding income is included in the income statement in the other country in question.

§ 2 A. (Aphat)

§ 2 B. (Aphat)

§ 2 C. (Aphat)

§ 3. Taxable do not have the benefits resulting from the Directive 2011 /96/EU on a common taxation system for the mother and subsidiaries of various Member States, Directive 2003 /49/EC on a common system for the taxation of interest and royalties paid for payment ; between associated companies in different Member States and Directive 2009 /133/EC of a single system of taxation on fusion, fission, partisan split, the transfer of assets and the exchange of shares relating to companies in different Member States ; and the movement of an SE or SCE's registered office between Member States ; implemented in Danish legislation, for events or series of arrangements designed for the main purpose or, as one of the main objectives, to achieve a tax advantage that works against the content of or the purpose of the Directives, and which are not real, taking into account all the relevant facts and circumstances. An event can include multiple steps or parts.

Paragraph 2. For the application of paragraph 1. 1 are considered to be events or series of events which are not real to the extent that they are not designed for justified commercial reasons which reflect the economic reality.

Paragraph 3. Taxable shall not benefit from a double tax agreement if it is reasonable to establish, taking into account all relevant facts and circumstances, that the achievement of the benefit is one of the main purposes of any event or any transaction which directly or indirectly leads to the benefit unless it is justified that the granting of the benefit under these circumstances will be in accordance with the content and purpose of the provisions in force in the Agreement.

Paragraph 4. Notwithstanding paragraph 1 3 shall be required to paragraph 1 and 2 shall be used in the assessment of whether a taxable person is excluded from the benefit of a clause in a double-tax agreement with a Member State of the European Union if the taxable alternative could be used to claim an advantage in one of the directives ; on direct taxation.

§ 3 A. (Aphat)

§ 4. (Aphat)

§ 4 A. (Aphat)

§ 4 B. (Aphat)

§ 5. Interest Expense For debt is deduciant from the deductory of the taxable income of the income in which interest is due to payment, cf. however, paragraph 1 Two, five, six, seven and eight. The same shall apply to the costs of current provisions or premiums for loans to which the taxable person is recording, and in the case of premiums and similar services for the obligation to guarantee the debt of the taxable debt, cf. § 8 (3) 3 (a) and (b).

Paragraph 2. Deduction for interest-rate, etc., cf. paragraph 1 which relates to a longer period of time not exceeding 6 months, falling more than six months prior to the end of the period shall be allocated by the calculation of the taxable income over the period during which the interest rate shall be charged.

Paragraph 3. Stiftelseent language, one-time benefits, and similar one-time benefits for loans or bail covered by Article 8 (3). 3 (c) shall be deductic; at not more than 2,5% of the main chair of the loan in the income in which the provisions are payable. The devolve for surplus commissions, etc. will be shared over the remaining loan period.

Paragraph 4. The following companies, etc., shall distribute interest expenses and interest revenues on the income referred to in paragraph 1. 5 mentioned ways :

1) Companies shall be subject to the establishment of annual accounts, etc.,

2) banks,

3) savings boxes,

4) insurance undertakings covered by the law of financial activities,

5) investment associations which are taxable in accordance with the rules laid down in section 1 (1) of corporation tax. 1, no. 5 a,

6) Funds covered by the law on economic operators,

7) funds and associations, etc., which are taxable in accordance with the rules laid down in section 1 (1) of corporation tax. 1, no. 5 b, and

8) Andelasskasser. Similarly, those who are the main shareholders or the main shareholders of companies referred to in no. 1-8, and which has a mimigo with these.

Paragraph 5. A taxable undertaking, engaged in business, may choose to distribute all of its interest income and interest expenses over the period in which they are concerned. The choice must be made in the case of the submission of tax return for the year in question. A taxable income which distributes interest income and interest costs over the period in which they relate shall follow the same principle in the following years. A taxable undertaking which ceases to operate, may, with effect on the termination of the hearing or subsequent years, may choose to be transferred to the inclusion of outstanding interest income and interest expenses. The choice must be made in the case of the submission of tax return for the first year concerned by the elections.

Paragraph 6. A taxable undertaking receiving a capital fee as a replacement for damage to the person with a supplement of interest from the damage event and until the payment, may, most recently in connection with the declaration of the tax return for the year in which, the amount of capital compensation is received, to choose to distribute the interest income over the period to which it relates if the tax recruitment of the years concerned is resumed.

Paragraph 7. In the event of withdrawal or termination of the tax on the part of the source tax, the part of the interest shall be deductice from the part of the interest rate, in accordance with paragraph 1. 1 which relates to the period in which the person concerned is taxable, in the calculation of the income of the taxable income. The deductim shall be distributed over the period during which the interest costs shall be concerned. The division shall comprise interest only on the period in which the tax is entered or terminates.

Paragraph 8. Renteexpenses, etc., cf. paragraph The first is to deductise from the deductisation of the taxable income of the income in which payment is made if interest costs are not paid until the end of the earnings year. However, this does not apply where the taxable person proves that at the end of the year the income statement deals with, he was able to pay forge of debt or to provide reassuring security for this in his assets. Interest costs shall be deemed to be the application of the rules laid down in this paragraph for payment when, by a financial institution, a banker or alternating, the treasurer shall be attributed to the treasury, or similar to any other current, without the credit in excess of that ; the contracted maximum.

Niner. 9. If a taxable reduction in debt is reduced by debt cancellation, interest on the time of debt cancellation may be deduculate at the time of the deduction of the taxable income with a share corresponding to the ratio between that part of The debt to be paid after the reduction and the total debt before the reduction. In the debt set by the taxable person prior to the reduction, the debt shall be deductible before the reduction has been deductible in accordance with paragraph 1. 1, the taxable amount may be retained by the taxable amount due to the extent to which it can be spatient in debt after the reduction in deduction, regardless of whether the deduction exceeds the amount of deduction the taxable is entitled to after 1. Act.

§ 5 A. Persons who are taxable from the income of the source tax may, in the calculation of the taxable income, depreciate the income from revenue due to income, not paid interest income to 0, although interest income cannot be regarded as unbearable. However, it is a condition that the interest payable in question has not been paid within the deadline for the timely tax return on the income concerned and that the non-payment is expressed in the case of the debtor's non-compliance. Depreciation after 1. Act. cannot be achieved if the taxable person distributes interest costs and interest income in accordance with section 5 (5). 5. When a credit that has been entered in accordance with 1. ., being paid shall be taken into account by the payment of the taxable income of the income in which it is taking place. However, if the taxable amount after the source tax bill is terminated for any other reason than dead, the debit shall be taken into account by the income of the taxable income at the latest on the income in which the tax is discontinued.

§ 5 B. In the event of a withdrawal or termination of tax duty after the source of the source tax, for reasons other than by death, the rate of interest shall be allocated over the period they concern in the manner referred to in section 5 (5). 7, in the calculation of the taxable income. Similarly, if a taxable according to the provisions of a double taxation agreement is established here in the country or in a foreign state, the Faroe Islands or Greenland.

§ 5 C. Remuneration for attached or rewritten interest in respect of the transfer of interest-bearing debts shall be taken into account at the income of the person entitled to the remuneration. The income of the payment shall be deductions at the income of the undertaking which is obliged to pay the remuneration. The remuneration of the remuneration shall be deducted from the deduction of the revenue ' s interest income from the income in which trade is run. The interest paid by the taxable income for the income in which they shall be paid shall be paid to the remuneration corresponding to the payment of the taxable income for the income in which they are due.

Paragraph 2. Paragraph 1 shall not apply to the taxable person who distributes interest costs and interest income in the manner referred to in section 5 (5). 5.

Paragraph 3. Remuneration for the interest of interest in the acquisition of interest-bearing claims may not be deductible if interest revenues of the claim or winnings on the claim are subject to the exchange rate applicable as a result of a double tax agreement ; shall not be taken into account in the account of the deduction of the taxable income.

§ 5 D. In the calculation of interest income, which justifies relief under the section 33 or after a foreign state, with Greenland or Faeroe, agreed to the avoidance of double taxation, cf. Section 33 F, interest-income and interest-rate expenses relating to interest income shall be allocated over the period from which the interest income and the interest rate are concerned. Where other capital income or income in the form of yield justifies relief under the section 33 or after a foreign state, with Greenland or Faeroe, agreed to the exception of double taxation, cf. Section 33 F shall not fall within the same year as the expenditure relating to the income, irrespective of the provision in section 5 (5). 2, shall be applied to the due year of the income. Provision, etc., as mentioned in section 5 (5). 3, distributed over the loan period, regardless of the size.

§ 5 E. (Aphat)

§ 5 F. Where a claim has been acquired for loaning and interest revenues or gains covered by the exchange rate law as a result of a double taxation agreement, no account shall be taken of the deduction of the taxable income, the rate of interest rate, couriers, commissions, premiums or other expenditure on. the loan shall not be dedused at the income statement.

Paragraph 2. Paragraph 1 shall apply by analoging to the acquisition of shares in companies which, directly or indirectly, the owner of claims referred to in paragraph 1 shall be subject to the acquisition of shares. 1.

Paragraph 3. Acquisiting of debts for loaned funds under paragraph 1. 1 shall be deemed to be available if the taxable associated with the acquisition has granted loans which are clearly against the capital needs of the other undertaking, or the connection between the acquisition and the acquisition of it ; the loan recording is clearly stated in the circumstances of the acquisition. Regrading of exceptional credit is paging a loan.

§ 5 G. Taxable subject to the section 1 (2) of the source tax of the source tax. Section 1 or the Danish Tax Code Section 1 or the Danish Tax Code Section 1 cannot be deductible for expenditure which may not be deductible from the calculation of Danish tax on foreign tax rules. Similarly, if deduction for the tax on foreign tax rules may be transferred to income from a group-connected company, etc., as provided for in the case of foreign tax rules, shall apply. Tax Control Law 3 B if the income is not included in the calculation of Danish tax.

Paragraph 2. If a taxable operation in a controlled transaction, cf. the tax control Act, section 3 B, renting depreciation-entitled assets to a foreign natural or legal person and the foreign natural or legal person by foreign rules can write on the same asset, may be short of such hire ; shall not be deducted from the other taxable income but may be obtained in a counterpart in positive taxable income from the same tenance in a later income. Similarly also applies to imprest depreciation, after the depreciation of assets, that are rented after the completion or delivery.

§ 5 H. (Aphat)

§ 5 I. Depreciation or expenditure which, according to the choice of the taxpayer in accordance with the general rules, may be deducted from the income in question or in subsequent income, shall be deducted from the deductions of the taxable income from a fixed operating location or a foreign-tax company to the extent that the taxable income exceeds the basis of the calculation basis for the foreign tax in the country where the fixed operation is situated or its subsidiary is based, converted into Danish kroner ; at the end of the same income.

Paragraph 2. Paragraph 1 shall apply mutatis muctis to fixed properties situated in a foreign state, the Faroe Islands or Greenland.

§ 6. In the calculation of the income of the taxable income, the loss of cash loans included in a credit institution before 19 shall be able to be cured by the loss of income. In May 1993, the following shall be dedudiable in accordance with paragraph 2nd Fraction right after 1. Act. is subject to the initiation of the ensuing occurs at the time of accession to 1. In January 1996 of a mortgage loan, with at least the same duration as the remaining duration of the loan, which is being repaid. I need you to redo more cash loans before 19. In May 1993, in the case of a single mortgage payment, the right to deduction shall be after 1. Act. conditional on the maturity of the new loan at least to a weighted average of the remaining maturity of the loans obtained, in accordance with the amount of the debt bond residues in question at the time of entry. Furthermore, the right to deduction after 1 is the case. Act. conditional on the maximum period of 1 year between the two transactions-incorporation and recording-as well as the release of the cash loan before the admission of the new mortgage payment has been given a loan offer on the new mortgage payment prior to the entry into the mortgage ; the intake.

Paragraph 2. The liquidation of the cash loan shall be distributed over the total number of terminals by the new loan by just large amounts per year. thermine. The annual deduction amounts to the sum of the rate of exchange rate per year. Overdue thermine. However, make it the new loans attached annual deduction under 100 kr., disclosed from the deduction. In the course of the exchange rate of the cash loan, the balance of the time of entry into the proposed cash-lending account shall be attached to the amortization account.

Paragraph 3. In the case of the new loan, the total or partial exceptional incorporation of the new loan shall be made. paragraph Paragraph 1 shall be set up under paragraph 1. 2 made annual deduction amounts with a proportionate share, cf. however, paragraph 1 For cash loans, the reduction shall be reduced by a proportionate proportion corresponding to the relationship between the extraordinary excerpt and the curvator of pan-bank residues at the time of entry into the period. For other loans, the reduction shall be reduced by a proportionate proportion corresponding to the ratio between the amount of debt securities and the mortgage debt of the loan at time of entry into the same debt. The deposition occurs with effect from the last due is due before the time of entry.

Paragraph 4. Paragraph 3 shall not apply to the whole or partial exceptional incorporation of the new loan (repayment loan), cf. paragraph 1, or in the case of total or partial, outstanding loans, which shall be replaced by a replacement loan, in the event of a reproduction of a mortgage, in the case of a mortgage, at least the same remaining duration, the remaining maturity of the loan granted. Where more loans are obtained from the admission of a mortgage, it is a condition that the maturity of the new loan shall be at least equivalent to a weighting average of the remaining maturity on the loans obtained, weighting according to the size of the courier ; pawn-bank debt at time of entry, in which there is cash loans, and after the amount of debt debt debt in the time of collection, where there are other loans. Use of the rule in 1. Act. shall also be conditional on the maximum period of 1 year between the two transactions-the initiation and accession of the two. The remaining courier at the time of extraordinary inlet shall be distributed over the total number of terminals by the new loan by equal amounts per year. thermine. In the course of the remaining cures at the time of entry, the balance shall be the balance of the amortization account at the first transformation, cf. paragraph 2, final pkton, with deduction of all the couplings, which may be attributed to overdue terminations in the repayment mortgage or later loans, which are before the inlet. Paragraph 2, 2. and 3. pkt; shall apply mutatis muctis.

Paragraph 5. When the charge is charged, the right to deduction shall be transferred to paragraph 1. 1 to the new debtor. The deducted from the transfer wound shall be allocated in proportion to the number of days the persons in question have been debtors, on the basis of the take-over date (the cut-off date).

Paragraph 6. Paragraph 1 to 5 shall not apply to the extent that the courier shall be applied in accordance with paragraph 1. 2 shall be taken into account in the calculation of the taxable income after the exchange rate law.

§ 6 A. In the calculation of the taxable income, tax-taxable persons may deduculent

1) the amount referred to in section 19 (a) (a), Paragraph 1 (b) and (c), section 46 (3). Paragraph 1 (c) and section 46 (a), 1 (b) of the law on labour housing in the country, provided that the amount is paid, and

2) the amount referred to in Section 9 of the notice. 662 of 14. August 1997 on the statuses of statuses, etc. and land, provided that the amount is paid.

§ 6 B. 2) In the calculation of the taxable income, interest shall be subject to debt which does not preclude at a pre-agreed time, which is subject to the interest of other debts, regardless of the fact that the debtor may, in certain cases, be able to decide that debt falls, and if the following is to be taken. conditions have been met :

1) The debt ratio shall be determined by issuing a debt instrument. Debt instruments issued in paper-free form (dematerialized) must be registered in a securities central.

2) The debtor under the debt instrument shall be either a state, a credit institution as referred to in Article 4 (1). 1, no. Regulation (EC) No 1, in the European Parliament and of the Council, 575/2013 of 26. June 2013 on regulatory requirements for credit institutions and investment firms, a fund-broiler company, investment management company or insurance company, as provided for in the law of financial activities or by a corresponding fund-broker undertaking, in a country of EU/EEA, investment management company or insurance undertakings shall be situated in a country.

Paragraph 2. 2) In the calculation of the taxable income, interest revenues shall be treated by debt receipts which do not fall to a pre-agreed date as interest-income of other claims, provided that the conditions laid down in paragraph 1 are made. One has been fulfilled.

§ 7. The taxable income is not included :

1) Gifts derived from total contributions, provided that the present alone has the character of recognition of the beneficiary ' s merits or has been granted in the occasion of the host of the recipient's serious illness or injury or has been granted to persons who have been exposed ; for an accident, crime or disaster, or to the survivors ' survivors. It is also a precondition for the present to be carried out once and for all and not to have a level of remuneration and that the collection has not been taken on the initiative of the recipient.

2) Retributions paid in accordance with law no. 93 of 20. March 1940 on the payment of honors for Danish sailors and fishermen and their survivors.

3) Retributions paid in accordance with law no. 383 of 9. In August, 1945, on certain honors for Danish seafarers and fishermen and their survivors.

4) Retributions paid in accordance with law no. 378 of 10. July, 1940, on the payment of honors for retracing after fallen and injured on 9. April 1940.

5) Vengeance granted under law shall be paid to the injured and after-armed following the fall of the army and navy of the events of the 29th. August, 1943.

6) The legates paid from a foundation, foundation, association, etc. for military or civilian personnel released or have been issued at the service of the Danish State on a military mission abroad and under or as a result of the crew, are getting physical or psychological damage, as well as grant grants to the relatives of the person concerned, if the person who has been physically or mentally injured or has been reconnected with the stay.

7) Benefits paid out in accordance with Law No 2. 475 of 1. October, 1945, on the compensation of the victims of the occupation, except for those referred to in section 14 to 18 of the staff referred to in section 19 to 21 resigned invalidity, provided that this is granted in accordance with the rules of section 20 as an annual interest rate, and in section of the 22 reenlisted interest-rate services for survivors.

8) Invalidity Amount, invalidity allowance, additional allowance, additional allowance, personal addendum and health allowance, assisted and nursing additions, as well as the addendum of section 62 which is paid under the highest, middle, heightened, ordinary and ordinary standard. early retirement, etc., and personal addendum, health allowance, invalidity allowance and addendum after paragraph 72 c, which is paid under the Social Security Act.

9) Services by law on social services, law on day, leisure and clubbids, etc. for children and young people, law on active social policy and the law on the integration of foreigners in Denmark (integration law) to cover specific costs for the beneficiary, benefits after paragraph 45 (3). 5, section 97, paragraph. 7, and 100 in the Act of Social Services, benefits under Section 34 of the Act of Active Social Policy, other benefits in the field of active social policy, to the extent that these benefits are calculated on the basis of assistance provided under the provisions of Article 34, Section 28 (a) (3). 4, in the integration Act, other services following the integration law, to the extent that these benefits are calculated on the basis of assistance provided under the section 28 (a) of the integration Act. 4, Benefits of special-educational assistance in higher education, benefits under sections 74, 76 and 100 of the active employment effort, benefits under Article 82 of the Act of Active Employment, Activity 5 in Act of Act training arrangements for unemployed who have exhausted their daily allowance and benefits in accordance with the law on repatriation.

10) Suppression paid under the White Sande Funds fund.

11) Amounts provided by the municipality as a allowance or to children under the age of 18 under the age of 18, which have been placed outside the home, shall be provided in accordance with the same amount of money. Law on Social Services Section 52 (3). 3, no. 8, to the extent that the amounts do not exceed the indicative rates issued by the local authorities ' Rural Development. Tax freedom shall not include amounts paid to be paid for personal work on the site and so on.

12) Amount paid once and for all in accordance with Law No 1. 179 of 7. In June 1958 on the distribution of certain foreign countries received compensation provided for in the case of damage to bodily injury or violation of the personal freedom of the individual.

13) Amounts obtained from the payment of residential (housing shares or housing deposits) as well as the index allowance for so far as the deposit relates to apartments covered by the general housing law, etc., concerning general housing.

14) Child support and benefits covered by sections 10 a and 10 b in the Act on child benefit and advance payment of child support, advance payments of child contributions and of special contributions as mentioned in section 10 (10) of this Act. ONE, FIVE. pkt., and section 11 (3). ONE, THREE. Act.

15) Appendices, repatriation and settlement allowance made by Danish nationals who of the Danish State are sent out to service outside the realm and other similar services which serve to cover additional expenses incurred by the service abroad. The amounts paid by the European Commission to persons who are stationed by the Danish State to a temporary service to the European Commission to cover additional expenses incurred in connection with the posting of the posting.

16) Benefits in kind and cost-paid in defence and civil defence during the period laid down as the first total service period, as well as voluntarily during the period laid down for training. The same applies to benefits in kind and cost money, provided by the remission of civilian service obligations.

17) Replacement payments pursuant to the Conciliation Agreement of 5. In November 1969 between the Swedish company, Astra and the representatives of the neurosedinated children.

18) State compensation for HIV infected persons or their survivors when the compensation is granted in the context of the treatment of the persons concerned in the case of Danish hospitals or persons treated by persons treated in the Danish hospitals, and aid paid by the Bonion compensation fund to softer, after treatment with blood products in Danish hospitals, have been diagnosed with HIV infected, or to their lavishings and state compensation for nephrogen nephrogen patients ; fibrosis (NSF), where the compensation is granted in the context of the fact that the patients have been found ; the sensitivity of the NSF after MRMRI in the Danish health care system with a gadolinium-containing contrast remedy.

(19) Avenous prices paid under the Fountains of Noble Foundation or shall be granted by intergovernmental organisations and institutions in which Denmark is or is a member, when the integrity of the beneficiary is of a recognition of the beneficiary ' s recognition ; profits. Adequate prices, grants, grants, cultural foundations and similar prices are paid out by public funds, grants, cultural foundations and similar. as well as companies in this country or abroad, where the honourable price is only a matter of recognition of the artistic merit of the recipient. It is a condition that the price of honour has been granted as an unclaimed one-time fee.

20) The amount of money paid to the beneficiary in accordance with section 32 (2). 7 or 8, or section 36 (3). 4 or 5, in the law on the protection of the effects of the labour damage, cf. § 85 a, paragraph. 2, in the area of labour damage, and the amount of capital paid to the replacement entitled under Section 17 (3). 7, 4. and 5. pkt., section 27 and section 85 (3). Five, in the law on work-keeping. The same shall apply to the amount of capital paid pursuant to section 17 (3). 7, 4. and 5. pkt., and section 27 of the law on labour damages, when the replacement is confessed, by law of compensation and compensation to former soldiers and other statemen, with late diagnosed post-traumatic stress-traumatic stress.

21) Praemie for unemployment insurance and so on. § 74 m.

(22) Benefits to a person from a foundation, foundation, association, etc., which are approved by customs and tax administration, and whose purpose is to support social or disease-fighting. Benefits from a fund, etc., that exceeds $10,000. however, within a calendar year, the taxable income shall be included in the part of the value exceeding 10,000 kr. The tax authorities shall publish each year a list of funds, foundations, associations, etc., which have been approved. The customs and tax administration may fix a time limit for when an application and so on approval shall be received by the Fund, the Foundation, the association and so on may be included in the list for the year in question.

23) Debt debt to the public sector for socially vulnerable groups, in accordance with Chapter 3 (a) in the attempt to post-debt debt to the public sector at risk-to-be.

24) Student aid granted under the law of high school elementary schools and the law of secondary schools and free trade schools for persons who, when received, meet the age requirement for social retirement pensions in order to receive a pension in early retirement, or receive invalidity allowance for the highest, middle, standard and general early retirement allowance in accordance with the law of the highest, middle, and other general early retirement benefits.

25) The value of its own work, as well as one in the context of non-exclusive profit in the procurement of goods and services from the owner's company, when the work is carried out on own personal property, for the private sector.

26) Benefits in kind and amount of cash granted to inmates in the institutions of the Criminal Investigation pursuant to the Act of Enforcement of Pre-Pre-v.

27) The finder's fee and allowances paid under the Act on the HIVs or Danes and Danes in the museum slop, as well as reward and rewards for effort to save people or to cooperate or prevent a crime ; where the relevant work does not belong to the occupation of the person concerned.

28) Deposits to cover moving and landing expenses after section 63 c in the law of public housing and so on.

29) Compensation and amount of compensation granted under the rules laid down in accordance with Article 14 (b) (b) shall be fixed. In the case of a Cityring, the replacement and the amount of rehouse, which is also due to the I/O company, the amount of genes and disadvantages from the installation of the Cityring shall be subject to the replacement and amount of the rehouse.

§ 7 A. (Aphat)

SECTION 7 B. Amounces paid out from a voluntary scheme, cf. section 21 a of the law of a depositor-and investor-compensation scheme, for whole or in part coverage of an accounting deficit in the transfer of assets and liabilities from a financial institution to another financial institution shall be taken into account when the decision is taken ; the taxable income. In the case of a taxable transfer of assets and liabilities, the amount by which the fiscal value of the liabilities exceeds the tax value of the assets (fiscal underbalance) is written as goodwill by the rules in : section 40 of the write-off. If the acquiring financial institution has not opted for international taxation, two shall apply. Act. only to the extent that the fiscal deficit is associated with the company that is taxed in this country.

Paragraph 2. Amounts paid pursuant to sections 2 and 2 (a) in the law of a deposit and investor guarantee scheme shall not be included in the income of the taxable income. The same shall apply to amounts paid pursuant to section 59 (5). 1, no. 1, 6 and 7, in the law on restructuring and running off certain financial undertakings. The portion of inherited commitments that are covered by amounts after 1. or 2. pkt., cannot be regarded as part of the purchase price of the inherited assets from the emergency institute.

Paragraph 3. Where the amount referred to in paragraph 1 is paid out, 2 or a guarantee that may lead to the payment of the amounts covered by paragraph 1. 2, and the emergency institution covered by paragraph 1. 2 where new activity begins, a deficit of past income cannot be deductible from the taxable income for the income concerned or later income, as the deficit of the income concerned cannot be deductible ; the income of the taxable income for future income.

§ 7 C. The value of a guarantee submitted under the Act on the Fund for Green Reposition and Commercial Renewals and the rules laid down pursuant thereto shall not be considered to be the taxable income.

§ 7 D. In the calculation of the taxable income, loans shall be treated in accordance with section 2 (2). 7, in the Act of the Growth Fund, which is only repayable in the case of commercial exploitation of the project, as a loan.

§ 7 E. Deposits granted in section 16 (3). 1, on the construction of buildings and the preservation of buildings and urban environments for building work on conservation and conservation facilities, shall not be included in the recipient ' s taxable income. The same applies to other public subsidies granted for the same purpose. The part of the cost of construction covered by the grant shall not be deducecharged at the income or taken into account in the calculation of the basis for tax depreciation and shall not be taken into account for the acquisition of the sum by the decision to be taken into account ; the taxable profit or loss of the property.

Paragraph 2. Where there is a building work on a peace or conservation worthy building, a public subsidy may be granted subject to the provision in paragraph 1. Paragraph 1 shall be treated in the same way as to provide for the same construction work, in accordance with the rules laid down in paragraph 1. 1.

SECTION 7 F. 3) The taxable income is not included :

1) housing aid granted in accordance with the law of individual housing aid and compensation for the provision of housing legislation to cover a tenant's increased net housing expenditure in the case of conversion of the residence to assisted housing or in the reeners ' residence ' ;

2) aid granted in accordance with section 37 (3). 1, 2 and 4, section 40 (4). 1 and 2, section 44 (3). 2, section 44 (a), 2, section 45 (4). 1, Section 47, paragraph 1. Paragraph 62, paragraph 2. 2 and 3, and section 74 a of the urban renewal and housing improvement and section 62, section 134 (4). Paragraph 1, section 145, paragraph. 3, section 148-150, section 151, paragraph 1. 2 and 5, section 153, paragraph 1 and 3, section 154 (4). Paragraph 1, Section 161 (1). Paragraph 1, section 168, paragraph 1. 4 and 5, section 169 (4). Paragraph 1, and section 174 (4). 4, in the Law on urban renewal and section 14, section 26 (4). Paragraph 1, section 53, paragraph. 3, section 63, paragraph. 3, section 67, section 68, section 69 (3). 1, section 70, section 71, paragraph 1. 1, section 72, paragraph. Paragraph 1, section 77, paragraph. 5 and 7, section 78, item. Paragraph 1, and section 98 (3). 2, in the urban renewal and development code,

3) grants, in accordance with the law of state aid for the conversion of older homes into heat and power,

4) grants, in accordance with the law of state aid for energy-saving measures in the housing of pensioners,

5) grants, in accordance with the law of state aid for the conversion of power-heated buildings,

6) amounts paid by the public to purification by polluted properties, in accordance with environmental legislation, of the public ;

7) amounts paid by the oil business environment in accordance with the agreement of 21. December 1992 to purification by polluted properties,

8) grants to consumers for the purchase and installation of energy-efficient products and for distance heating, as referred to in section 1 (1). 2, no. 2 and 5, in the law of state aid for the conservation of energy savings,

9) amounts which the seller of a real estate pays to the purchaser for whole or partial coverage of the premium for ownership insurance pursuant to section 2 (2). 3, in the field of consumer protection by the acquisition of immovable property, etc.,

10) grants to be provided to ensure the realisation of documentary energy savings, cf. Section 22 (2). 1, no. 7, in the field of electricity supply, section 14 (4). 1, no. 4, in the law on natural gas supply and section 28 b (b), 1, in the law of heating, and

11) grants under the law of state grants for renovation and construction and energy-saving materials in the health of hayeers.

Paragraph 2. The part of expenditure that corresponds to grants, etc., which are tax-free in accordance with paragraph 1. 1, may not be deducted from the income statement or taken into account by the calculation of the basis for tax depreciation and shall not be taken into account for the purchase of the taxable profit or loss at the expense of immovable property.

Paragraph 3. Compensation in accordance with the law of state subsidies for the promotion of cogeneration of coal must not be taken into account for the consumer's taxable income. Paragraph 2 shall apply mutatis muctis to the part of the expenditure corresponding to compensation, which is tax-free after 1. Act.

§ 7 G. The income of the taxable income shall not include the deflection of amounts from a trade union to the Andelshaves, to the extent obtained from a subsidy under the section 56 (56) of the urban renewal and housing enhancement. 1, or the section 64 (c) of the Sanity Act, section 161 (1), 1.

§ 7 H. (Aphat)

§ 7 I. The amount of the State shall be paid as an inflation guarantee in the context of the issuing of index-regulated bonds for the financing of new and rebuilding of ships is tax-free of borrowing.

§ 7 J. Contribution contributions, which, after paragraph 13 of the refinancing of mortgages, mods in the agricultural outlet and § § 2 b-d for index-regulated mortgages of the State shall be granted to land use loans, is tax-free for borrowing. Contribution contributions granted under section 6 (4). 1, cf. paragraph Three, in the law. 850 of 20. In December 1989 on the RealCredit Fund of Danish Agriculture, it is also tax-free of borrowers.

§ 7 K. The legates subject to their application to study abroad, the Faroe Islands or Greenland are not included in the income statement of the recipient, to the extent that they include the cover of regular travel expenses between Denmark and the Student Site. The legates subject to their application to study abroad, on the Faroe Islands or in Greenland, shall not be included in the income statement of the recipient, to the extent that they include the cover of normal costs of accommodation, diet and peas and, as appropriate, in the field of study, cf. paragraph 2.

Paragraph 2. In the case of transport in the car or motorcycle, the amount shall be calculated for the usual amount of travel on the basis of the rate which the Treasure of which shall lay down in section 9 C (3). 1, instead of the actual expenditure. For normal costs of accommodation, diet and peas in the study abroad, the rates in section 9 A (3) shall be able to be used. 2 shall be used instead of the actual costs incurred. The standard rates of section 9 A (3). 2, to cover the costs of diets and additional requirements, only during the first 12 months of the crew shall be in the field of study.

Paragraph 3. Legacy to cover documented expenses related to the study abroad, the Faroe Islands or Greenland are non-income tax-free when the expenditure covered is the payment of tuition, participant fees and the parable, including payment for courses in The language of study.

Paragraph 4. Legacy is income tax-free, provided that they are conditioned by their use to cover costs of scientific work, including higher education costs for ph.d. Student Study.

Paragraph 5. Legacy is income tax-free when they are granted on a grant during temporary residence in this country, provided that the grant is awarded to the State, both as a national and a resident in a developing country, when this is started. The tax rate stipulates which countries which, in accordance with this provision, are to be regarded as developing countries.

Paragraph 6. Moreover, according to the law of state training aid, the rate of subsidies is not income tax-free.

Paragraph 7. Expenditure covered by an income taxable grant as referred to in paragraph 1. The taxable income cannot be deduculent or written in the taxable income of 1, 3, 4 and 5. Tax freedom for otherwise tax-free allowances will be lost to the extent that expenditure can be covered by the tax-free part of scholarships.

§ 7 L. In the calculation of the taxable income and income covered by the source tax bill, section 48 F (1). 1, in the case of income covered by section 2 of the labour market contribution, not calculated contributions shall be subject to the obligation to hold in the source ' 49 B. ' of the source tax bill.

§ 7 M. The approval of the payment of an association shall be paid to members of the Board of Directors or to voluntary, unpaid accomplices providing assistance under the tax-free enterprise of the association shall be tax-free of the beneficiary. Tax freedom shall be subject to payment of expenses incurred by the consignee on behalf of the association, and that the reimbursement does not exceed the rates set by the Treasurer.

Paragraph 2. The allowances paid by the home guard for voluntary unpaid personnel participating in the establishment of the home guard shall be tax-free of the beneficiary where the compensation does not exceed the rates fixed by the Treasurer.

Paragraph 3. No matter how the person referred to in paragraph 1 is subject to paragraph 1. 1 or 2, a telephone, data communication link, or computer with accessories covered by section 16 (2). The person shall remain subject to the unpaid by means of their assistance within the framework of the non-tax-free enterprise or home company ' s activities as part of their business activities, and they shall not be subject to the taxable person ' s premises in the form of the unpaid. Has a person subject to paragraph 1. 1 or 2, a telephone, data communication link, or computer with accessories, as mentioned in 1. Act. non-tax-free repayment under paragraph shall not be paid. 1 and 2 for expenditure to the consignee for equivalent benefits.

§ 7 N. In the calculation of the taxable income of an employee, cf. Section 2 (2). 5, in the employee investment firms, in an investment firm, cf. Section 3 of the Law on Employee Investment Companies, does not include amounts to be deposits by the employer in an employee investment company registered in the Danish Business Authority, cf. Section 7 of the Employee Investment Companies Act.

Paragraph 2. The amount referred to in paragraph 1. 1 can be no more than 7,5%. of the employee ' s cash wage, minus the labour market contribution of that employer in the income year, with a maximum of 30,000 kr. a year. Participation in several employee investment firms applies to the limit of expulates from employers ' deposits of DKK 30 000 kr. annually for each person.

Paragraph 3. Where deposits in companies are located in another country in the EU/EEA other than Denmark, it shall be a condition for the withdrawal of paragraph 1. 1 that customs and tax administration have approved the company concerned, including its statutes, and that the approval has not been revoked, cf. paragraph 7.

Paragraph 4. Authorisation pursuant to paragraph 1. 3 is done when the following conditions are met :

1) The company must be valid and registered according to its home country rules.

2) The company must be able to be siding with an employee investment company based in Denmark, cf. law on employee investment firms.

3) The company must agree to undertake the obligations and obligations placed on the site of employee investment firms, based in Denmark.

4) It must be possible via the Directive on mutual assistance between the competent authorities of the Member States in the field of direct taxation, certain excise duties and tax liability for insurance premiums, a double tax agreement or other agreement. on the exchange of information, to verify the company ' s documentation concerning the company.

Paragraph 5. Approval may be made only after the customs and tax authorities have obtained the opinion of the Danish Business Authority whether the company concerned may be treated as an investment company with a registered office in Denmark, cf. law on employee investment firms.

Paragraph 6. In the name of deposits in companies based in a different country of EU/EEA other than Denmark, it is also a condition for the withdrawal of paragraph 1. 1 that the amendment of the Staff Regulations shall be approved by customs and tax administration, just as the customs and tax authorities are authorized to perform or contribute to exceptional arrangements, which may lead to the possibility of non-regulation of the Staff Regulations ; to be complied with or that the company will not continue to exist. Approvals can only be done after the customs and tax authorities have obtained the opinion of the Danish Agency for the Staff Regulations and the arrangements to be approved, if the company had been domictioned in Denmark.

Paragraph 7. The customs and tax administration may revoke an approval pursuant to paragraph 1. 3 if the conditions of approval are no longer fulfilled or, without prejudice to the approval of the customs authorities and the tax administration, the arrangements for statutes or arrangements referred to in paragraph 1 shall be adopted. 6. Callback approval includes the value of the investment participation of the participant in the calculation of the taxable income at the time of the recall.

Paragraph 8. Conversion of foreign currency in connection with the retention of income tax of yields and so on shall be at the rate of the National Bank at the time of the date of detention.

Niner. 9. The tax minister may lay down detailed rules for the approval of companies and so on in accordance with paragraph 1. 3, on subsequent approvals provided for in paragraph 1. 6 and revocation from paragraph 1. 7.

§ 7 O. Taxable persons shall be responsible for the calculation of the income of the taxable income in accordance with the rules laid down in paragraph 1. 2 :

1) The aid and grant amounts granted as a disposi-sum of public funds, grant, cultural fonds and similar in this country or abroad, where the gift or grant is based solely on the recognition of the beneficiary ' s merits, cf. however, section 7, no. 19.

2) Amount of paragraph 16 G, which, in the case of dissolution of a pension scheme or of a pension, falls to the employer when, in his taxable income, they have deducted from the employer ' s contribution to the scheme, unless the amount is taxed, Pension of Pension Act, section 24.

3) Remuneration for settlement of pensionable tales not covered by a pensioner, cf. section 40 (3) of the Depreciation Act. 8, cf. paragraph 3.

4) The income of the taxable income from one of the taxable work shall be carried out by a taxable person, work of literary character, creative or scientific character, which, after being reduced by labour market contributions, exceeds one ; Comparison amount. Work must not be carried out in employment conditions. The income must not be derived from scholarships or scholarships. The comparison amount shall be 25%. of the average of the income of the person concerned, cf. 6.-10. ptangle in the three years preceding the year in which they are 1. Act. the income referred to above. If the other income in the year in which it is 1. Act. the income referred to in the said income is less than the average, the amount of comparison shall be increased by the difference. The income of each of the three years involved in the average calculation shall be calculated as income tax-taxable income year. If the taxable person applies the company scheme, the taxable income with the income of the company is increased, cf. " corporate tax havens ", where this is positive or reduced, if this is negative, however, the increase must not be carried out with company income, which has been transferred for a period of three years to the taxable income of one of the three years. If the taxable person makes a call to the subject of the economic outlook, cf. corporate tax havens, section 22 b, or income foetal, cf. corporate tax havens, section 22 d, shall be increased to the taxable income with these. The increase does not, however, occur with provisions that are raised in one of the three years. The other income of the year in which it is in 1. Act. the income referred to above is obtained, without regard to this income, but, by the way, on the basis of the taxable income with the adjustment of company income and the need for a cyclical report, in accordance with section 22 b and income after paragraph 22 d.

Paragraph 2. Of that part of the sum of the amount referred to in paragraph 1. 1 above income exceeds a $25,000 basis. (2010-level), 85% is counted to the taxable income. The basis of the basic amount is adjusted according to the Danish tax havens.

§ 7 P. (Aphat)

§ 7 Q. The taxable income is not included :

1) Decision of the tax administration Act, Section 52, and interest on the same Law, Section 57 (3). 2 and 5.

2) 4) Amounts paid to a reimbursable person, subject to the expenditure of the tax administration, under Chapter 19 of the Tax Code, shall not apply to the extent to which the amount of expenses compensation and other compensatory allowances is paid ; expenditure exceeds that of the person ' s total cost of expert assistance, etc. in the case or if the amount may not be considered as a result of the legal interest of the outside, or, where it is agreed, that the remuneration of the reimbursable person to the outside is concerned ; in the case of aid in the case, a proportion of the financial gain, as it is : the legitimate benefit of the compensation is in the case.

Paragraph 2. Amouns referred to in paragraph 1. 1, no. 2, may not deduct from the taxable income unless the outside is a fund or association etc., which, according to the general rules of law, has deductions for innuendo or divisions. Where the amount of the contract is granted or as part of an agreement on personal work, by the way, the recipient ' s expenses for expert assistance, etc., and deduct the employer, the amount in his taxable income, shall be counted as the amount payable ; for the taxable income of the recipient.

Paragraph 3. Expenditure for expert assistance in tax-employment cases and tax matters cannot be dedured from the income statement. However, self-employed and self-employed persons may deduct expenditure as referred to in 1. Act. in the calculation of the taxable income, to the extent that compensation may not be paid under Chapter 19 of the Tax Code.

§ 7 R. (Aphat)

§ 7 S. Deposits granted by the Bane-management to limit noise from railway undertakings shall not be included in the taxable income.

Paragraph 2. Deposits provided by the directorate or by other public authorities for measures to limit noise from roads shall not be included in the taxable income.

Paragraph 3. Where, in the case of a reduction in noise, public grants covered by the provisions of paragraph 1 shall be granted. Paraguate 1 or 2 shall be treated by other grants granted to the same measures, fiscal in accordance with the rules laid down in paragraph 1. One or two.

Paragraph 4. The part of the expenditure on the reduction of noise covered by the amount of the grant referred to in paragraph 1. 1 3, may not be deducted from the income statement or taken into account by the calculation of the basis for tax depreciation and shall not be taken into account for the purchase of the taxable profit or loss on the property.

§ 7 T. The taxable income is not included in payments, etc. from States, funds, organisations, etc., provided that they are paid out as a result of Nazi attacks against people during the Second World War.

§ 7 U. Gifts, allowances and gratities from the employer ' s employer, which is granted in the case of an employee's resignation or in the case of the jubilance of the employer or the employee, shall be taken into account for the taxable income, the amount by which the total acquisitions in the income year exceed 8000 crane, cf. however, paragraph 1 2-4 and section 31. It is a prerequisite for the freedom of the tax that the taxable person who receives the gift, the compensation or the gratient, is employed as a salary receiver in the company that carries out the payment. Rule of 1. Act. shall not apply to the extent to which the amount is replaced by the person who would have been charged in the income of the post at the time of departure and until such time as the recipient may have been named in accordance with his contract ; or the general rules of law.

Paragraph 2. In the case of deduction allowances, it shall be a condition of the freedom of taxation provided for in paragraph 1. 1 that

1) the taxable person who receives the compensation is completely ceaseless to be employed in the paying company, and

2) the amount of the compensation payment shall be paid in the time of the severance.

Paragraph 3. For gifts and gratities paid by an employee's anniversary in the company, it is a condition of the tax freedom provided for in paragraph 1. 1 that the employment has been passed in 25, 35 or a larger number of years by 5.

Paragraph 4. For the purpose of giving gifts and grafts in respect of a company ' s anniversary, it shall be a condition of the freedom of taxation provided for in paragraph 1. 1 that

1) the business has been passed for 25 years or in a number of years that is a delegate by 25 and that :

2) the undertaking shall pay the same anniversary bonus for all full-time employees and a proportionate share thereof to part-time employees.

§ 7 V. For the recipients of divisions, which are deductored by the fonts or association, at the times when the individual installments are to be due, cf. Section 4 (4) of the Fund for the Fund. THREE, TWO. pkt., deferred the time of the time of the distribution shall be deferred.

§ 7 X. The income of the taxable income shall not be included in grants awarded and used in the provision of the promotion of private rental or private youth housing.

Paragraph 2. In the case of profit and loss of immovable property where a grant has been granted in the case of the promotion of private rental or subsidiary youth housing, the sum of the purchase shall be used in accordance with the general rules deduced ; the subsidy.

§ 7 Y. The value of quotas and payment entitlements, which is covered by section 40 A-40 C and which is granted free of charge, shall not be included in the inventory of the recipient ' s tax-taxable income.

Paragraph 2. 5) A tenant company that has contracted a lease agreement before the 1. In January 2006, without tax consequences for the parties to the parties, payment rights may not be subject to any tax, cf. depreciation law-40 C. 1. Act. shall apply in the case of transfers from leagings to the suspension and transfer of transfers from secondary forepacts to the main tenants. It is not a condition that the transferable payment entitlements are those that were originally awarded to the tenant. 1. Act. However, only the use of the transfer of payment entitlements whose value at the time of the initial allocation shall not exceed the value of the payment entitlements originally awarded at the first-time allotment. The original value of the rights granted to the tenancy of the tenancy has been given after the tenant rule. The value of a payment capability is defined as the base value, including any attachments.

§ 7 Z. In the calculation of the taxable income, waste water and water supply companies shall not add to the amounts paid by the company as a result of the company being obliged to reimburse a municipality of an amount equal to that ; the value of the official commitments made prior to the undertaking ' s takeover of the management of the waste water and water supply, and the municipality has no means of decoitus.

§ 7 (D) Commitment of the taxable income shall not be included in remuneration or allowances which, in order to care for the care of sick children in a private household, shall be paid by persons in the household to people over 60 years. The following conditions must be fulfilled :

1) The total income for the child care concerned does not exceed a basic amount of 3,100 kr. (2010-level) per year. The basis of the basic amount is adjusted according to the Danish tax havens.

2) Expenditure in connection with childcare is not deduction in the taxable income.

3) The parishier shall participate in a scheme to be administered by the municipality or a voluntary social organisation. It must include in particular the Statute of the Association or the Fund ' s statutes that the scheme is addressed to sick children. The local authority in which the scheme operates shall have the scheme, including the usual statutory information, registered as a replacement grandparent.

7 ISLAND. In cases where the person responsible for the obligation to carry out the payment of tax and tax administration by means of the source of the source tax shall be included, the travel and transport allowances included in the calculation of the payment of the obligation of the person concerned shall be taken into account, as well as the payment of the payment on the basis of the payment of the taxable income of the taxable income from the beneficiary of the expenses.

Paragraph 2. Payments on the income of the source tax shall not be deducted from the deduction of the taxable income of the indeliable person concerned.

Paragraph 3. Recipients of reimbursements which are tax-free in accordance with paragraph 1. 1, may not carry out the carriage of passengers by road, which has provided the basis for reimbursement or travel expenses, etc. in accordance with section 9 A (3). 7, 1. or 3. ptankers, which have been reimbursements to the relevant allowances.

§ 7 Y. In the case of the deducing of the taxable income, the value of normal benefits carried out in the private sphere shall not be included in the use of ordinary aid, generosity or social engagement (family and vendees). The services may not

1) be of a commercial nature,

2) enter into organized trade,

3) consist in advance agreed exchange of benefits ; or

4) include payment with cash or other cash or cash.

Paragraph 2. In the calculation of the taxable income, a person shall not be counted as payment for a person under the age of 16 for the payment of the work of a private operator, in or in association with his private home.

Paragraph 3. 6) In the calculation of the taxable income, the remuneration for work for a private enterprise is not included in or associated with his private home to a person who satisfies the age of social security law in order to receive a pension. It is a condition that the work is not carried out as a business activity. Remuneration after 1. PC that exceeds a per-income basis of 10,000 kr. (20-level-level), however, is considered to be the taxable income with the amount of the remuneration exceeding the amount. The basis of the basic amount is adjusted according to the Danish tax havens.

§ 8. The deduction of the taxable income is deducted from expenditure incurred in respect of the employment of the taxable income, advertising and the same for the purpose of obtaining the sale of goods and services in the relevant and future income.

Paragraph 2. The provisions of paragraph 1. Paragraph 1 shall not apply in cases where the taxable income is made up as a percentage of a simplification ' s assets in accordance with the rules of the law on income taxation of limited liability companies, etc.

Paragraph 3. In the calculation of the income of the taxable income :

a) current commissions or premiums for loans to which the taxable person is recording, or to ensure his debt ;

b) premiums and similar services for the obligation to guarantee the debt of the taxable debt, and

c) " tents ", disposcones and similar one-time benefits for loans, guarantees of loans or bail, as referred to in a) and (b), where the duration is less than 2 years.

Paragraph 4. However, in the calculation of the income of the taxable income, expenditure shall be deducitimited only with an amount equal to 25% of the expenditure incurred.

§ 8 A. The income of the taxable income may be deductitiated by the giver of the aid granted by the giver to associations, foundations, institutions, etc., the resources of which are used in non-profit or otherwise, in other ways, to the benefit of a single ; greater circle of persons. The deducted can not amount to more than a $14.500 $DKK amount. (2010-level), which is regulated by the Danish tax havens section 20. Finally, deduction shall be made subject to the association and so on having notified the administration of customs and tax administration in accordance with the rules laid down by the tax minister under Article 8 (e) of the tax control Act. 3.

Paragraph 2. The right to deduction after paragraph shall be : 1 is conditional on the approval of the association or religious community in this country, or in another EU/EEA country, where it is indigenous, for the calendar year in which the donation is given, cf. paragraph 3. It shall be of statutes, of the fundator. indicate that the purpose is non-profit-making, that is to say. the means alone may be used to support a further group of persons who are in economic craving or having difficult economic conditions or for a purpose which, in the general public opinion, can generally be characterized as such ; usefulness and a certain greater circle of good, or that it is a religious community. It must be stated in the same way that a liquidation language or a surplus of the solution must be added to another charitable association, etc.

Paragraph 3. The customs and tax administration shall lay down detailed rules for the approval of associations and so on, organizational matters and the submission of information on assets, revenue, contributors, the use of the funds, etc. Customs and tax administration shall publish each of the products concerned ; year, a list of organisations which satisfy the conditions for eligible benefits. In order to be entitled to do so and to be included on the list, an organisation ' s application and so on for the calendar year concerned shall be received by the customs and tax authorities at the latest by 1. -October.

Paragraph 4. Gifts that have been deducted after Section 8 (s) cannot be deducted in accordance with paragraph 1. One and two.

§ 8 B. In the case of the income of the taxable income, expenditure incurred in the activities of the studies and research activities relating to the taxable profession, with the exception of expenditure for the investigation of raw materials in accordance with the raw materials, shall be subject to the expenditure of the tax and the taxable amount. paragraph 2, following the choice of the taxable man, either deduct from the income in which they have been held, or attributed to an equal amount of annual amounts of this and of the following 4 incomes. The same applies to the cost of basic research, which is being held by an ongoing company. If expenditure as referred to in 1. Act. have been held before the taxable commenced, the costs may only be deduced from the income in which the industry has been initiated, or written off as from and with this income, unless it is a stock or liability company. The customs and tax administration may, however, permit the deducement of expenditure or be written off as stated before the start of the profession.

Paragraph 2. The deduction of the taxable income can be deducted from expenditure incurred in connection with the employment of raw materials in connection with the professions of the taxable duty ; the costs incurred before the taxable commences are incurred ; the costs, however, with an equal amount of yearly annual amounts of over five years from and with the revenue acquired in the industry. The same shall apply where the expenditure on the income in which they are held exceeds 30% of the taxable profit of self-employment by self-employed, discharged and depreciation after this paragraph, but with the addition of interest expenses ; exchange rate and deduction of interest and profit from profit and exchange rate gain, which is part of the inventory of the proceeds. Customs and tax administration may permit the expenditure referred to in 2. Act. be deduction or rewritten prior to the initiation of the business operation on which the investigation is taking aim. In addition, when circumstances speak, customs and tax administration may permit the expenditure referred to in 3. Act. dedugable at once.

Paragraph 3. Notwithstanding paragraph 1 1 and 2 may be incurred in the purchase of machinery, equipment and other similar operating methods, ships and property, only deduct or rewritten on the law on tax depreciation and so on.

§ 8 C. In the calculation of the taxable income, deductions may be deduction after paragraph 13 (3). One, in the law on gambling charges.

§ 8 D. In the calculation of the taxable income, no deduction for bribery charges as referred to in the penal code section 144, section 299 (4). 2, and section 304 (a), 2, and section 10 (b) of the promotion of integrity in the sport. The provision in 1. Act. apply, irrespective of whether the corruption referred to is legal under the law of the State in which the payoff for bribery is held. Compensating alone, if the said corruption would be punishable by the penal code section 144, section 299 (4). 2, or section 304 (a), Article 10 (b) of the law on the promotion of integrity in the sport, if the bribery had taken place here.

§ 8 E. In the calculation of the taxable income, the income of farmers shall be deductible in accordance with section 6 (2). Paragraph 1 (a) of the State Treasuer Code of the Recovery and Retention Expense, by straw, shall not be limited in the light of the straw being used for fire in plants which provide for the private residence of heat.

§ 8 F. 7) People who are responsible for providing information in accordance with the provisions of Article 7 (L) of the tax control Act. 1, only deducted from the taxable income, the borrower has provided information on the identity of the lender in accordance with the provisions of Article 7 of the Tax Code, or where the loan is subject to notification in accordance with other provisions of The tax control bill.

§ 8 G. (Aphat)

§ 8 H. In the calculation of the taxable income, gifts which the giver has granted to charity or otherwise of non-profit-making or otherwise non-profit foundations, foundations, institutions and so on, using their funds for research. The associations, the foundations, the institutions and so on must be resident here in the country or in another EU/EEA country. The deduct is conditional upon the association, the institutions, etc., which have reported the tax and tax administration present in accordance with the rules laid down by the tax minister pursuant to Article 8 (e) of the tax control Act. 3.

Paragraph 2. Deduction in accordance with paragraph 1 shall be subject to the granting of duties and tax administration for the calendar year in which the present is granted the association, the foundation, institution and so on which is entitled to receive gifts with the effect that the grant of the gift may be deductible when the payment is made ; the taxable income. The tax administration must, prior to authorisation, obtain an opinion from the Free Research Council on whether the association, the foundation, the institution, and so on are using its funds for research.

Paragraph 3. Paragraph 1 shall not apply where the grants and grants are interconnected, cf. § 2.

Paragraph 4. In cases covered by the paragraph 1, Section 8 shall not apply.

§ 8 I. (Aphat)

§ 8 J. Costs of advice on investment in shares and so on for the purpose of wholly or partially acquiring one or more companies, etc., in order to take part in management and operation of these cannot be deduciated by the decision of the taxable person ; income.

§ 8 K. In the calculation of the income of the taxable income, the costs incurred for reforestation shall be deduct from up to 20% of the peace process. a year. Don't overdo the costs $25,000. per year per However, the amount may be deduned from the income in the income in which the expenditure is held. If the property is sold or the area planted is cleared after the fire, expenditure that has not yet been deducted after 1 may be incurred. PC deducted from the income in which sales or grubbing-up is made. It is a condition of deduction that the fortified area shall be subject to the laws of the forest law in accordance with the provisions of the forest law and that the law of peace shall be registered in the register register and on the chart map. Costs for reforestation can be dedutiated immediately.

Paragraph 2. In the case of the income of the taxable income, the cost of planting trees intended for commercial use as Christmas trees or decorative green in the short repulp, and fruit trees and fruit bushes are deducated with up to 20% annually. Don't overdo the costs $25,000. per year per However, the amount may be deduned from the income in the income in which the expenditure is held. However, the costs of reforestation in the forest of trees intended for commercial use as Christmas trees or decorative green may, notwithstanding 1, be subject to the provisions of the forest. Act. be dedudiable immediately. If the property is sold or the area planted is cleared, expenditure that has not yet been deducted after 1 shall be eligible for expenditure. PC deducted from the income in which sales or grubbing-up is made.

Paragraph 3. In the calculation of the income of the taxable income, the costs incurred shall be borne by the leaking fence and the supplementary leasing plan, in accordance with the provisions of the supplementary and vehement plan. The bill on leaked and leasing, deducing the taxable income of the income in the income in which the expenditure is held shall be deduciated in full. Obligations to the leasing, in accordance with the law on leaks, are included in the income of the taxable income in the same income in which expenditure after 1 is incurred. Act. shall be held

Paragraph 4. In the calculation of the taxable income, expenditure on planting of multi-annual energy crops in the form of ash, electricity, elephant grass, hazel, dart, poppy and coyote shall be deducated fully into the taxable income for the income in which the expenditure is -Yeah. It is a condition that the area of the taxable area of plants of the species referred to in 1 shall be the subject of the area of plants. a point, in pure or mixed stock, of at least 0,30 ha. However, deductions may not be deductible for expenditure borne by the planting of multiannual energy crops outside EU/EEA, Greenland and Faroe Islands.

Paragraph 5. Acquisition sums and abstention of trees, etc. 1-4 is converted into cash value.

Paragraph 6. Paragracs 1 to 5 shall apply mutatis muted to the costs of leasing or propagated land. However, this does not apply to the deduction of expenditure that does not exceed DKK 25,000. per year per property, cf. paragraph ONE, TWO. pkt., and paragraph. TWO, TWO. pkt., as well as access to deducting expenses that have not yet been deducted from the sale of the property, cf. paragraph ONE, THREE. pkt., and paragraph. TWO, FOUR. Act. Where a rental or tenant tenant is involved, the tenant or tenant shall be deducted from the deducted of expenditure which has not yet been deducted under paragraph 1. Paragraph 1 or paragraph 1. TWO, ONE. PC for the year in which the rent or lease ratio is terminated.

Paragraph 7. Expenditure deduced in accordance with paragraph 1. 1-5 shall not be taken into account for the purchase of the taxable profit or loss on the imposition of immovable property.

Paragraph 8. Notwithstanding paragraph 1 1-4 may be used for the acquisition of machinery, equipment and other similar operating methods and property only deductic; or rewritten on the law on tax depreciation, etc.

§ 8 L. In the calculation of the taxable income, amounts paid to the Rural Development Fund may be deducifully paid to the Rural Development Fund as a result of the fact that housing income exceeds the cost of the buildings, in accordance with the rules in the law on the free-care housing.

Paragraph 2. In the case of deducting the taxable income, amounts paid to the Country Construction Fund for the purpose of the free-care housing or service reals linked to free-care homes have been sold or taken for use in the second application, in accordance with Chapter 9 of the The law of recredation housing.

§ 8 M. The labour market contribution of income covered by Section 2 (2). 1, no. 2, and sections 4 and 5 of the Act on labour market contributions frago by the balance of the taxable income of the person concerned on the income that the contribution relates to. Similarly, income is covered by Section 2 (2). 1, no. 1, when the employer is not subject to payment of payment, remuneration, fees and so on to the staff.

Paragraph 2. In the case of persons covered by the source tax bill of section 1, non-compulsory foreign social contributions in the calculation of the taxable income for the income that the contribution relates to when the person concerned is concerned.

1) in accordance with a possible double-tax agreement, non-resident in foreign state, Greenland or Faroe Islands ; and

2) are subject to social security laws in foreign state under the regulations of the European Communities relating to social security for workers, self-employed persons and members of their families who are moving within the Community.

Paragraph 3. The provision in paragraph 1 shall be 2 shall apply mutatis mutila to persons who, pursuant to an inter-grass-country agreement signed by Denmark, are subject to foreign social security legislation.

Paragraph 4. People covered by the source tax tenment section 2 (2). 1, no. 1 or 3 which, pursuant to the provisions of the European Communities relating to social security for workers, self-employed persons and their families moving within the European Community, have been subject to foreign social security ; SSRS may dissociate foreign compulsory social employers in the calculation of the taxable income of the income to which the contributions relate. It is a condition of deduction that, pursuant to the European Community regulations on social security, an agreement has been concluded that the foreign employers ' contributions are incumbable to the pay-holder.

Paragraph 5. The tax minister may lay down provisions on collection and the calculation of contributions pursuant to paragraph 1. 4.

§ 8 N. (Aphat)

§ 8 O. Taxable cash benefits and intro benefits, etc., which are repayable pursuant to Chapter 12 of the Act on Active Social Policy or Chapter 7 of the Integration Act, deduct from the deduction of the taxable income for the income in which : the amount is repaid.

§ 8 P. Physical people who own renewable energy plants or units in renewable energy plants subject to section 2 (2). In the area of the promotion of renewable energy, the income of the taxable income may choose to include the income of the energy plant in accordance with the rules laid down in paragraph 1. Two and three. The choice shall have effect on all renewable energy plants or units in renewable energy plants, which the physical person owns and subsequently acquires, and is binding on and with the income in which the last plant or other parts are claimed shall be. Owners of renewable energy plants, which, for the 2012 income year 2012, have chosen not to apply the rules laid down in paragraph 1. Paragutory 2 and 3 cannot, in future incomes, choose to make up the taxable income provided for in paragraph 1. Two and three. For the owners of renewable energy plants, where at the latest the nineteenth. In November 2012, a binding agreement on the purchase of a renewable energy plant and where the plant is netconnected in the year 2013 or in the year of the year 2014 is the choice by the decision to make up the taxable income for the income of the year 2013 respectively ; However, the 2014 income year is crucial. Claim 2. Act. that the choice must include all renewable energy facilities and units in renewable energy plants, do not include renewable energy plants, where there is 20. November 2012, or later, we have reached a binding agreement on the purchase of the plant and the owner of the 19th. In November 2012, a binding agreement on the purchase of another renewable energy plant and for this plant has chosen not to apply paragraph 5. Two and three.

Paragraph 2. Of the part of the gross income of the renewable energy plant for each owner that exceeds 7 000 kris, 60% shall be counted. for the taxable income.

Paragraph 3. Where the gross income of the operation of renewable energy plants is taken into account for the taxable income in accordance with the rule set out in paragraph 1. 2, no deduction may be made for expenditure associated with the operation of the renewable energy plant, including depreciation.

Paragraph 4. If the taxable person chooses to apply the rules laid down in paragraph 1, 2 and 3, the renewable energy plant or the shares of renewable energy facilities for private purposes are used exclusively for private purposes.

Paragraph 5. The provisions of paragraph 1. 1-4 comprises :

1) Renewable energy plants that are associated with a household and which do not have a business purpose ; and

2) renewable energy facilities and units in renewable energy plants where the plant or the award price is fixed in accordance with the same principles as the tender price for wind turbine units in section 14 (4). Four, on the promotion of renewable energy.

Paragraph 6. In the case of a transfer of renewable energy plants or units in such plants, where the income before the transfer was taxed in accordance with paragraph 1. However, no tendering price shall be fixed in accordance with paragraph 1. 5, no. 2.

Paragraph 7. The Tax Minister may decide that Energinet.dk or a public authority shall decide on cases fixing the tender price for renewable energy plants or units in renewable energy-plants in accordance with paragraph 1. 5, no. 2.

Paragraph 8. The tax minister may lay down detailed rules for the payment of a fee in relation to the processing of cases fixing the tender price for renewable energy plants or units in renewable energy-plants in accordance with paragraph 1. 5, no. 2. The fee shall cover the costs of Energinet.dk or a public authority that is connected to the processing of the case.

Niner. 9. Owners of renewable energy plants covered by paragraph 1. 1-8 is not taxed by the value of the energy produced and used by the owner in his private property. Where an operator uses electricity produced from a renewable energy plant in the company ' s business, to the supply of the private residence of the commercial operator, it is taxed by the operator of the value of the delivered ; electricity generated by a value corresponding to the value that the trader should have paid, including taxes, if the electricity had been supplied from the power supply network. 2. Act. also includes supplies of electricity to private properties, which are inhabitable in the vicinas, cf. the section 22 of the penalty slots, or the residential population of the company. The value of electricity after 2. Act. will be fixed in 2013 to 2.20 kr. per kWh and regulated annually after the development of the net index, which is published by Statistics Denmark, cf. Act on the calculation of a net price index. The adjustment shall be made on the basis of the annual average of the net index in the year preceding the calendar year in which the rate to be applied. The percentage change is calculated with one decimal. The rates resulting from the percentage adjustment shall be rounded off.

§ 8 Q. (Aphat)

§ 8 R. In the calculation of the income of the taxable income, where the real estate has been used, after the construction of the building code, tax-duciable after corporation tax-may deduce an amount equal to the sum of the purchase price, in accordance with section 1 of the Act on the promotion of private rental projects as written in Article 1 of the Act 1. 903 of 17. November 2003 for newly constructed immovable property intended solely for the encampment as a hayelification, when the conditions are in paragraph 1. 1-5 has been met :

1) The taxable need to have been given a commitment to the 2003 investment framework of EUR 1.0 billion in the framework of 2003. kr., cf. Paragraph 1 of the Act on the promotion of private rental projects as a piece of the law. 1090 of 17. In December 2002 or § 1 c, on the promotion of private rental building, as drawn up by Section 1 of Act 1. 903 of 17. In November 2003, ensure that the construction is carried out in accordance with the defendant and that it shall be within the allocated part of the framework.

2) The real estate must be shown on the premises set out in the case.

3) The taxable person shall have obtained construction permits within nine months of receipt of an undertaking to share in the investment framework.

4) The real estate shall, at the initial entry into service after the construction of the building code, at least contain the number of inhabitable flats, which are shown by the ensuing.

5) The construction permit for the construction must be available no later than four years after the construction authorisation has been given.

Paragraph 2. Paragraph 1 shall not apply to companies covered by company tax tents section 3 A.

Paragraph 3. In the accounts of the profit and loss of immovable property for the taxable person who has received deduction from paragraph 1. 1, the sum of the purchase shall be used in accordance with the general rules to be deduced from the purchase price of paragraph 1. 1 multiplied by the rate which, according to section 17 (s) of company tax, 1 shall apply to the income in which the deducted fraits have been made.

§ 8 S. In the calculation of the taxable income, taxable persons and persons of death shall be responsible for commercial activities, companies which are taxable according to sections 1 or 2, and funds which are taxable by : Section 1 of the Fund Code of the Fund shall be deducible from the amount of money to which the taxable person has granted cultural institutions, which in the preceding calendar year have received direct operating grants from State or municipality. If the receiving institution is newly established, this shall be eligible for any given receipt by the corresponding terms, provided that a written consent is made in writing on the operating grants from State or municipality.

Paragraph 2. When the taxable income is charged, the taxable persons, death boes, companies and funds deduce the trade value of gifts in the form of works of art and culture and natural property which the giver has provided to cultural institutions, which, in the form of such works, the preceding calendar year has received direct operating grants from State or municipality. The trade value of the street shall be determined by one of the Ministry of Culture appointed by the Ministry of Culture. The fee's fee is paid by the cultural institution that receives the gift. However, where the gift giver itself puts forward or reseller works of art or culture and property, may only deduce the costs incurred in order to produce or acquire the item. In the case of doubt as to whether the object can be qualified as a work of art, customs and tax administration is an assessment of the state of the Akademirabe. In case of doubt as to whether the object can be qualified as a culture and nature historical object, the customs and tax administration shall recover the genitals through the Cultural Heritage Board. If the receiving institution is newly established, this shall be eligible for any given receipt by the corresponding terms, provided that a written consent is made in writing on the operating grants from State or municipality.

Paragraph 3. This is a condition of deduction from paragraph 1. 1 and 2 that :

1) The gift to the cultural institution is not the premier of any kind of modain for or complainating from grants,

2) the gift is given to the cultural establishment of the cultural institution,

3) the cultural institution wishes to receive the present, and that :

4) the institution of culture shall report the value of the present according to section 7 of the tax control Act.

Paragraph 4. This is a condition of deduction from paragraph 1. 1 and 2 that the present income of the individual cultural institution of the income concerned has a value of at least 500 kr. However, deductions shall be deducted only for the amount by which the aggregate gifts referred to in paragraph 1 shall be deducted. 1 and 2 exceed 500 kroner. a year.

Paragraph 5. The right to deduction may not be used by the taxable, at the time of the grant of the present, to members of the management or board of the cultural institution, or by companies such as the same persons or handover to those practitioners ; determining influence, 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 6. The taxable person may instead of deduction after this provision shall choose to deduction from the provisions of section 8 A.

Paragraph 7. If the taxable after another in the tax legislation is granted or received deductions for a part of or the whole value of the present or the cost of the art or acquire or the culture and culture, the nature of the natural historical object shall be reduced in accordance with paragraph 1 1 and 2 accordingly.

§ 8 T. When the taxable income is discharged, no deduction for the costs of cigarettes, smoke tobacco, cigars, cigars, cigars, cigarillos, cigarette paper, slop, or snuff carried out as part of an employment relationship, or which have been held for representation ; or advertising. 1. Act. it does not cover the supply of goods registered by registered tobacco to the retail trade.

§ 8 U. Students from whom, from the income of the year 2011, are entitled to a special deduction for guest students in Denmark under a double-tax agreement concluded between Denmark and the Faroe Islands or Greenland, may on the income statement as a Community tax deduction shall be deducting a sum of 36,000 crane, cf. however, paragraph 1 2. Deductions after 1. Act. is given in excess of deduction under the double-tax agreement and cannot be chosen instead of this.

Paragraph 2. Deduction in accordance with paragraph 1 shall be given during the period in which the conditions of deduction to guest students after the aforementioned double taxation agreements have been met and with the restrictions resulting from the double tax agreements. Where the conditions are met only in part of an income, the deducted deducted shall be proportionate.

§ 8 V. 8) In the calculation of the taxable income, expenditure that has been paid and documented, for help and non-residence, in the home or in a recreation housing, cf. paragraph 2-9. The installation, repair or replacement of biokepanels and household mills shall be considered as non-stop at home or in a recreational housing. The installation, repair or replacement of oil animals shall not be considered to be a non-stop at home or in a recreational housing.

Paragraph 2. The deducted is conditional on

1) that the taxable person at the end of the income year has been 18 years old,

2) the work has been carried out in respect of an annual residence in which the taxable person is resident at the time of completion of the work or that the work has been carried out in respect of a recreational housing, where the taxable person is the owner and taxable person after : property value tax over the period of time the work is due at the time of the work of the work,

3) the work is carried out by a company that is VAT registered in Denmark, or by means of cleaning, washing, washing, ironing, window dressing, nursery and gardening, as well as a person who, at the end of the year, is 18 years old and is ; fully taxable to Denmark,

4) the taxable financial reporting of the tax deductible shall be made by the tax authorities, stating who has done the work ; and

5) the work on an annual space has been carried out over the period from 1. June 2011 to and with the 31. In December 2015, the work on a recreational housing has been carried out during the period from and with the 22nd. April, 2013, and with the 31. December 2015.

Paragraph 3. For work in the area of recreational housing, paragraph 1 shall apply. 1, 2 and 4-9 equivalent uses for the spouse to the owner of a recreational housing, cf. paragraph 2, no. 2, provided that the spouses were married and conjugals at the time the deductible work was carried out.

Paragraph 4. The deducted shall be deducted from the income in which the work has been paid. However, the deducted shall be deducted to the income where the work has been carried out where the work has been paid within two months after the end of the income year. No deduction may be made for the payment of the payment of the 1. March 2016 or later.

Paragraph 5. The deductible expenses may not exceed DKK 15,000 per year. per Person.

Paragraph 6. No deduction may be made for expenditure on work, which has been provided for in accordance with other public aid schemes, including in accordance with the rules of the law on home services. The same applies to the costs of childcare that are tax-exempt from the consignee in accordance with section 7 e, and expenditure deducted from the deducing of the taxable income in accordance with other rules in tax legislation. The owner of a recreational housing, cf. paragraph 2, no. 2, may not deduce from labour costs for work in the form of cleaning, washing, washing, ironing, window dressing, nursery and gardening, if the owner of the income year has been leased ; the recreational residence.

Paragraph 7. No deduction may be made on the costs of work carried out by persons residing in the permanent residence in which the work is carried out. There may also be no deduction of expenditure for work in a recreational housing carried out by a person who owns the recreational housing, cf. paragraph 2, no. 2, or by a person who is resident in the same hayhouse as the owner or one of the owners of the recreational residence.

Paragraph 8. In the case of a recreational housing outside Denmark, the condition in paragraph 1 shall be that : 2, no. 3, fulfilled if the work is carried out by a company VAT registered in an EU/EEA country, or by means of cleaning, washing, washing, ironing, window dressing, nursery and gardening, together with a person who, at the end of the year, shall be accompanied by a person having the end of the year ; is full 18 years and are fully taxable in an EU/EEA country. If the recreational dwelling is situated in a non-EU/EEA country, the condition in paragraph 1 shall be that of the Member States. 2, no. 3, likewise fulfilled if the work is carried out by a company in that country and the company is registered VAT or registered in relation to other turnover taxes or in relation to income taxes related to the work in question ; or by working in the form of cleaning, washing, washing, ironing, window dressing, nursery and gardening, as well as a person who, at the end of the year, is 18 years old and is fully taxable in the country concerned. That is one condition after 1. and 2. intended that the country in which the recreation is situated shall exchange information with the Danish authorities following a double-tax agreement, another international agreement or convention or an administrative contract for assistance in : Tax stuff.

Niner. 9. The tax minister can decide that payment is made by means of a separate payment module. The tax minister may lay down detailed rules on the provision of benefits, evidence of the work carried out and on the control and administration of the rules.

§ 8 X. Companies and others who operate self-employment in the company scheme may request customs and tax administration to obtain the tax value of deficits derived from expenditure which is deduct as a test of the test and the tax burden, research expenditure in accordance with section 8 B (2) ; Paragraph 6 (1) of the Depreciation Act, section 6, 1, no. 3. The tax value of deficits as mentioned in 1. Act. is calculated with the section 17 (s) of the company tax havens. 1% for that product concerned. The maximum amount of the tax value of 25 million can be paid for each income. DKK Reduce the income year a shorter period than 12 months, the amount shall be proportionate. Amount paid after 1. PC shall not be taken into account in the inventory of the taxable income.

Paragraph 2. Co-ed companies, cf. the sections 31 and section 31 A of company tax shall be considered as a single unit in the application of paragraph 1. 1. Request for paragraph 1. 1 shall be submitted by the management company. The payment of the payment shall be made on the basis of the total amount of tax revenue and the total cost of the tax collected companies for research and development. The amount is paid to the administration company. The administration company shall distribute the amount proportionately between the companies and so on whose deficit is reduced, cf. paragraph 4, in accordance with section 31 (1) of the company tax havens. 8, and section 31 A (1). 6. Amount payable on the basis of deficits in foreign companies and fixed operating places abroad shall be taken into account for the recharge balance, cf. company tax tenment section 31 A, paragraph. 10.

Paragraph 3. It may be available to companies, etc., which at the time of request, cf. paragraph 4, is controlled by the same shareholder, cf. § 16 H (4) H) 6, and to one or more personally displaced persons, as indicated by the person group of persons operating within the company scheme, shall be paid up to a maximum of EUR 25 million each per income. DKK A separate account shall be made of each non-tax company, each co-taxed group and companies in the company organization. Where a payment is made on the basis of a greater amount than EUR 25 million, in the case of companies, the amount of companies and undertakings in the company scheme, etc. as compared to that part of the deficit for the individual company, etc., resulting from expenditure on research and development, which has been requested in cash ; payment on the basis of.

Paragraph 4. Request in accordance with paragraph 1. 1 shall be lodged at the same time as the tax return on the income concerned. In the event of the tax return, the year deficit shall be reduced by the amount of the deficit, which is requested, cf. paragraph 1. In the payment of the payment of company tax relief, Section 29 B (3). FIVE, FIVE, TEN. pkton, on the payment of excess tax equivalent application.

Paragraph 5. Has a higher amount of money been paid than in paragraph 1. 1-3 warrants, it is charged with the amount of the amount paid. Corporate Tax Code Section 29 B (3). FOUR, THREE. pkt., and section 30 on the levying of the residual tax shall apply mutatis muted. The amount of the refund paid shall be converted into deficits for the income concerned.

Paragraph 6. In the case of the payment of treasurisation, the company ' s restander of taxes and charges shall be disregarded by the payment of a levy on interest rates, whether or not a transfer of the claim has been transferred.

§ 8 Y. The deduction of the taxable income is deductible of expenditure on the purchase of goods and benefits for persons operating in self-employment, companies, etc., which are taxable according to section 1 or section 2 of corporate tax, and funds, in accordance with the provisions of section 1 of the Fund, the taxable person shall be subject to payment by means of a financial institution or payment institution, which shall ensure the identification of the payee and pays, unless the payment is made up to a maximum of DKK 10,000. including tax. Additional payments relating to the same shipment, performance, contract el.ligni shall be considered as a single payment in relation to the threshold of 1. Act. For ongoing services or periodic benefits, additional charges and payments must be seen as a single delivery relative to the threshold of 1. pkt; when they occur within the same calendar year.

Paragraph 2. Where an income is received from a deduction where the deduction does not meet the conditions laid down in paragraph 1. 1, the amount of the previous deduction shall be adjusted when payment is made in the income year. Where payment is made after the end of the income year, the amount shall be included as revenue in the income from which payment is made.

Paragraph 3. Where an undertaking does not have the opportunity to pay via a financial institution or payment institution as set out in paragraph 1. 1, the company can obtain its deduction on duty and tax manager's website to report information on the purchases made, including invoice information that uniquely identifies the supplier and the payment of this. This report shall be made no later than 14 days from the payment, but not later than 1 month after receipt of the invoice.

Paragraph 4. The tax minister may lay down detailed rules for other payment methods, which are equivalent to payment through the financial institution, and on the requirements of documentation.

§ 9. In the case of deduction of the taxable income for payroll receivers, expenditure incurred in the execution of the amount of revenue to be carried out to the extent that the total deduction of deductible expenditure exceeds a $5.500 DKK. (2010-level). The basis of the basic amount is adjusted according to the Danish tax havens. However, the claim expenses covered by § 9 B or State tax havens section 6 (a) may not be deducting from the income statement, cf. however, section 9 (b). 4.

Paragraph 2. The limitation of the deduction in accordance with paragraph 1. Paragraph 1 shall not include expenditure on wage earners in accordance with section 9 A, section 9 (b). 4, Section 9 C, § 9 D and § 13 of this Act as deduction for dual relocation according to Section 6 (a) or in accordance with section 49 (5). 1, Section 49 A, paragraph 1. 1, and § 49 B, paragraph 1. Paragraph 1, on the subject of the taxation of pension schemes, etc. shall be deductible in accordance with paragraph 1. Paragraph 1, section 9, paragraph 4. 4, section 9 C and 9 D, in connection with the execution of revenue-giving work abroad, cannot be deducied by the deducting of the taxable income for employees, to the extent that the expenditure referred to above is more than the foreign wage earnings to be used ; is included in the Danish income statement.

Paragraph 3. However, in the calculation of the income of the taxable income, expenditure shall be deducitimited only with an amount equal to 25% of the expenditure incurred.

Paragraph 4. The amount of compensation paid by the employer of expenditure incurred by the employer as a result of the work shall be taken into account at the income statement. However, this does not apply to reimbursement for travel expenses, etc. covered by § 9 A or § 31 (3). 4, and the transport costs covered by § 9 B or § 31 (3). However, the decision shall, however, be taken into account in the income statement if the wage earner in pay has compensated the employer, etc., in order to obtain compensation. The tax minister may lay down detailed rules on the control and administration of the reimbursement rules. 3. and 4. Act. shall apply mutatis muted to reimbursements, cf. 2. PC being paid to members of or assisting the boards, committees, commissions, councils and the like.

Paragraph 5. The allowances for accommodation and transport services, witnesses and persons who have given an explanation to the police in accordance with section 3 of the notice to be referred to in Section 3. 712 of 17. November 1987, do not count on the income statement.

Paragraph 6. Allowance paid for the cost of food and accommodation expenses in connection with the morning-range of the 24-hour docks shall be subject to section 142 (4). 1 and 2, in the field of social services, are not included in the income statement. However, this only applies to the part of the compensation that does not exceed the rates set at section 142 (1). 8, in the field of social services. Charges that have been reimburses after 1. PC, cannot be deducted at the income statement. The rules of 1. 3. Act. shall not apply if the dissected dipstick is carried out as an independent business operator.

§ 9 A. Any approxiation of travel expenses incurred by the pay consignee because of the distance between domies and a temporary place of work shall not be allowed to spend the night at their regular domicile, shall not be included in the income statement ; where the compensation does not exceed the rates set out in paragraph 1. 2.

Paragraph 2. The following rates may be used to cover the costs of accommodation, diet and peas and, where appropriate, the actual amounts :

1) In Denmark or abroad, on a trip to Denmark or abroad, a sum of EUR 455 kr. (2010-level) per 24 hours a day for diets and accommoditions. The tax rate can be from and with 1. In January 2001, the rate of 1. Act. with a basic amount of DKK 142 (2010-level) per 24 hours of accommodation in countries where the cost of living is significantly higher than in Denmark.

2) For tourist drivers with sleepovers abroad 150 kr. per 24 hours.

3) For tourist drivers with accommodation in Denmark 75 kr. per 24 hours.

4) In Denmark or abroad, an annual amount of 195 kr is travelling. (2010-level) per 24 hours to accommodation unless the employee in his office works for the transport of goods or persons, on board ships (including fishing vessels), works on aircraft, in vessels and installations, which are used in connection with ; the investigation and exploitation of natural occurrences. No depreciation can be made in the taxable income of operational funds, etc., used in the context of the logistics, when compensation is received by the rate of accommodation.

Paragraph 3. The rates in paragraph 1. 2, no. One-three, paid per. 24 hours, and after that, 1/24 of the rates may be paid per year. started class. If free food is received, the rate shall be reduced in accordance with paragraph 1 2, no. 1, respectively, with 15, 30 and 30% respectively. For breakfast, lunch and dinner. However, regardless of the reduction in the preceding period, the employer may always pay a amount of up to 25% in the event of costs of small-time payments. the rate referred to in paragraph 1 2, no. 1, calculated for the overall journey.

Paragraph 4. Where the employer holds the pay of the pay holder ' s expenses covered by paragraph 1. 1 by calculation, the employer may pay a tax-free amount until 25% by the employer to cover the costs of small items. the rate referred to in paragraph 1 2, no. 1, calculated for the overall journey.

Paragraph 5. Paragk 1-4 shall apply only when the journey lasts at least 24 hours. The individual work site, cf. paragraph Paragraph 1 may, in the application of the standard rates referred to in paragraph 1. 2, no. 1-3, and paragraph 1. 4 shall not be more than temporary in the first 12 months. 2. Act. shall not apply where the workplace is mobile or in line with the completion of the work or completion of the work, over a route of at least five kilometres. 2. Act. shall not also apply to reimbursements paid in the case of single short-term missions to the same temporary workplace.

Paragraph 6. A new 12-month period shall commence when the earheading changes to a new temporary work site at least five kilometres of normal journey from the previous place of work or when the earners have worked in a continuous period of at least ; Forty working days in another work place prior to returning to the previous temporary work place.

Paragraph 7. Travel expenses, cf. paragraph Paragraph 1 may be deducred at the income statement, either with the standard rates in paragraph 1. 2 and 3 or with the actual costs incurred. The actual cost of diet should not be reduced by the value of a savings of domestic consumption. Where the employer holds the pay of the pay holder ' s expenses covered by paragraph 1. 1 on behalf of the Member of the Commission.-(1) on behalf of the Member of the Commission, the salary recipient may deduce the costs of small-necessities with the standard 4. Expenses after 1. and 3. Act. however, they shall not be dedudiable to the extent that they are reimburdius for paragraph 1. 1-4, or exceeds a $25,000 $. (2010-level) of an income. Limitation of deducted after 4. Act. also includes deduction of dual relocation according to Section 6 (a) of the State Tax Code. Section 9 (1). 1. No depreciation can be made in the taxable income of operating funds, etc. used in the context of the logistics, when deductions are made at the rate of accommodation.

Paragraph 8. Self-employed persons who, owing to the distance between homes and a temporary place of work, are unable to spend the night at their regular residence, may choose to deduction from the parties referred to in paragraph 1. 2 and 3 shall replace the actual costs incurred. Deduction with the rates referred to in paragraph 1. However, 2 and 3 may not exceed a basic amount of DKK 25,000. (2010-level) of an income.

Niner. 9. Paraguation 1 to 6 shall apply mutatis mutations to travel allowances paid to members of or assisting members of the boards, committees, commissions, councils, and parable, whether they are unpaid or remunerated with a remuneration which is an A-income, cf. the section 43 (3) of the source tax. 2 (a). Paragraph 7 shall apply by analoging to members of or assisting members of the boards, committees, commissions, councils and the parable, which receive remuneration for this, which is an A-income, cf. the section 43 (3) of the source tax. 2 (a).

Paragraph 10. Paragraph 7 shall apply by analoged to recipients of grant appropriations for research, which is an A-income. It is a condition that the taxable person due to the distance between domies and the place where the person concerned is temporarily performing a research project is not able to spend the night at his usual place of residence.

Paragraph 11. People who receive benefits in section 7, no. paragraph 15, or paragraph 31 (1). Paragraph 4 shall not be subject to paragraph 4. 1-9. The same applies to persons who can deduction from section 3 in the Act on the taxation of seamen, cf. Section 4 (4). 2, and for persons who may apply section 5 (5). One, in the law on the taxation of seafarers, cf. Section 5 (5). 4. Persons serving host duty, as well as voluntary personnel during the period laid down as training, cannot be deductible with the standard rates. The rules of paragraph 1. 1-8 shall not apply to persons who have opted for a income from sections 9 G on the catch in that particular income.

Nock. 12. The basic amounts referred to in paragraph 1. 2, 7 and 8 are regulated annually by the Danish tax havens. The amounts regulated in paragraph 1. 2 rounded up to the nearest chronosum.

§ 9 B. The following costs of transport to and from a workplace may be deduculated by the deductions of the income of the taxable income :

a) Calls between habitat residence and workplace for up to 60 working days within the preceding 12 months ;

b) means of transport between jobs and

c) carriage of goods within the same place of work.

Paragraph 2. In the case of 60 successive working days, the following business days since the last person concerned has been in a workplace as referred to in paragraph 1. 1 (a) shall commence a new 60-day period.

Paragraph 3. In the case of the taxable one, the taxable person who brings to so many different jobs is not likely to travel between the usual habitat and workplace for more than 60 working days within the preceding 12 months ; the carriage of goods for commercial purposes, cf. paragraph However, the customs and tax administration may provide the taxable written notification in writing on a forward-looking effect to 12 months in the case of the driving accounts to document the reference to commercial services referred to in paragraph 1. 1.

Paragraph 4. Payment allowance shall not be included in the income statement, provided that the compensation does not exceed the rates fixed by the Treasurer. If the employer does not pay a total or partial tax-free allowance, it may be deductible after paragraph 9 C. No matter 2. Act. workers may dedudient transport costs as referred to in paragraph 1. 1 if, in the case of business-seeking activities, the costs of carriage shall be borne by a number of employers, which concern several employers at once. Deduction after 3. Act. shall be subject to the possibility of any mileasement of passengers after 1. Act. is included in the income statement.

Paragraph 5. The rules of paragraph 1. 1-4 shall apply mutatis mutations to the use of transport allowances paid to members of or assisting the boards, committees, committees, commissions, councils and the like.

§ 9 (C) The deduction of the taxable income may be deductible from the usual residence and place of work by means of an amount calculated on the basis of the normal road transport road at a mile of kilometre, which is used for vehicle traffic, which is used to carry out a vehicle for the road to be used for vehicle traffic. to be determined by the Skate Council. In determining this tariff, the cost of transport is added to car for reason.

Paragraph 2. Deduction may, however, only be carried out on the part of the carriage of goods by : the work day exceeding 24 kilometres.

Paragraph 3. 9) Do the transport by the the deducted from the odometer for a distance of 120 km. is the deducted from the odometer value. In addition, the deducted fractions shall be calculated by 50%. the odometer value specified, cf. Three. and 4. Act. For the income years 2007-2018, the deductions are calculated for the carriage of over 120 kilometres by the odometer value, the tax-rate set, cf. 1. pkton, when the normal domicile of the taxis is located in one of the municipalities Bornholm, Brønderslev, Frederickhaven, Faaborg-Midtfyn, Guldborgsund, Corner, Langeland, Lolland, Lake, Lake, North-course, Samlake, Svendborg, Tønder, Vesthimmerland and Vesthimmerland and Vesthimmerland and Vesthimmerland. For the income years 2015-2018, the deductions are calculated for the carriage of over 120 kilometres by the odometer value, the tax-rate set, cf. 1. pkton, when the normal address of the taxis is situated in one of the municipalities Jammerbugt, Odsherred, Skive, Slagelse, Struer, Sønderborg, Thisted, Vordingborg and Aabenraa. In the end of the income year 2018, the taxable person shall be entitled to deduction after 3. or 4. pkton, the taxable use may apply the rule to and with the income year 2018 or 7 years from the date of the year of the year of 2018, where the right to this first time has been obtained, in so far as the taxable person continues to have its habitual residence in one of the the municipalities referred to in 3. or 4. and the general conditions for carrying out an increase in the carriage of goods by the way are also met.

Paragraph 4. In the case of the income years 2010 and 2011, an additional percentage of 25% may be deducted from the income years. in the case of the carriage of transport, as set out in paragraph 1. 1-3 and 9, but not more than a maximum of 6 000 DKK For the income of the year 2012, the premium rate is 29 and the maximum amount is 7,000. For the income of the year 2013, the additional percentage is 33 and a maximum of 7,900 kr. For the income of the year 2014, the premium rate is 37 and the maximum amount of 8.900 kr. In the case of the income of the year 2015, the additional percentage of 42 and the maximum amount of 10.100 kr. In the case of the income of the year, the additional percentage shall be 47 and the maximum amount of $11.300. For the income of the year 2017, the premium rate is 52 and the maximum amount of 12 ,500. For the income of 2018, the rate of 58 shall be 58 and the maximum amount 13.00. From the income of 2019, and above all, the additional percentage is 64 and the maximum amount of 15.400. In the case of taxable income, with an income exceeding a $248,700 kr. (2010-level), the additional percentage will be stepped up in 2010 and 2011, with a percentage of trapping percentages of 0,5% units per unit. 1,000 kris that income exceeds the base amount. For the income of the year 2012, the percentage of detraction rates shall be 0,58. For the income of the year 2013, the percentage of the trapping percentage shall be 0,66. For the income of the year 2014, the percentage of the trapping percentage is 0.74. For the income of the year 2015, the percentage of the trapping percentage is 0.84. For the income of the year, 2016, the percentage of the trapping percentage shall be .94. For the income of 2017, the percentage of the trapping percentage shall be 1.04. For the income of the year 2018, the percentage of the trapping percentage shall be 1,16. For the income of 2019 and above, the percentage of the trapping percentage shall be 1,28. The maximum amount will be reduced from 2010 and up with 2.0%. per 1,000 kris that income exceeds the base amount. The income after 10. Act. shall include revenue and so on in accordance with the law on labour market contribution section 2 (2). 1, no. 1 and 2, sections 4 and 5, benefits paid by the unemployment fund, by law on unemployment insurance and so on, daily allowance allowances for 1., 2. and 3. the day of unemployment paid by employers under Section 84, in the case of unemployment insurance, etc., sickness benefits, in the case of sickness benefits and maternity benefits, after maternity leave, with the exception of daily allowances that replace B-income or as a volunteer for payment of a payment ; I'm going to let you know if Section 45 is allowed to have a medical The basis of the basic amount is adjusted according to the Danish tax havens.

Paragraph 5. The tax minister may lay down detailed rules on the administration of paragraph 1. One-three, including rules on how the normal means of transport under paragraph 1 shall be : 1 shall be determined Where special account is therefore taken of the taxable Member State, the minister may also lay down rules for which the provisions of paragraph 1 shall be laid down. 1-3 is deviated.

Paragraph 6. Receiving whole or partial tax-free mileadement, may not be deductible on the carriage of goods which have provided the basis for the compensation.

Paragraph 7. Where the taxable person has access to one of the employer, the payment of public or private means of transport has been paid, and the taxable deduction shall be deductible in accordance with paragraph 1. The taxable income of the income statement shall include the value of the free carriage of goods, corresponding to the deductions in accordance with paragraph 1. 1-3 for the part of the line where there is access to free carriage. 1. Act. shall also be applied when the transport of employers is received in the framework of an agreement on the provision of personal work, by the way, and for the taxable persons selected for membership or co-operation of the boards, committees, commissions, councils, fistful or other committees, other collective bodies, including municipal councils and regional councils. 1. Act. shall also apply to the members of a union, the unemployment rate or the pension fund, as well as to persons receiving the carriage of goods from the State at the job center.

Paragraph 8. Members of Parliament, ministers and Danish Members of the European Parliament cannot deduction from paragraph 1. 1-4 for the carriage of people in the field of parliament. The same shall apply if the abovementioned uses a free card or a free travel to public transport means in the case of other duties or other duties.

Niner. 9. The taxable amount by the deduction of the deduction of the transport of goods between the usual habitats and the workplace against documentation must make deductions for expenditure incurred for the use of the StorePod connection and the Øresund connection. The deduction for use of the StorePod connection can be done by 90 kr. per a passage by means of a vehicle or a motorcycle, and by 15 kr. per the crossing of users of collective traffic. The deduction for use of the Øresund connection may be made by 50 kr. per a passage by means of a vehicle or a motorcycle, and at 8 kr. per the crossing of users of collective traffic. At a time of car or motorcycle by car or motorcycle, deduction after 1. Act. alone, by the co-running which has incurred the cost of the A/S Storebelt or the Øresund Consortium, the Consortium for the use of the connection. If the amount of compensation in question is received by the passenger concerned, the person concerned shall not be taxable, and the co-running has not deductible the payment of the compensation.

§ 9 D. If the taxable person is able to act as a result of permanent functioning or chronic illness, special expenses for transport between home and workplace shall not apply to the provisions of section 9 C. The taxable may, instead, deductise normal transport costs to the extent that it exceeds 2000 crane, as well as part of the actual carriage of transport, which exceeds the normal transport of transport in the case concerned. Normal transport expenditure shall be made where public transport may be used as the cost of cheapest public services and otherwise as the expenditure by means of a mileatherrate of mileatherrate, to be determined by the Skate Term.

§ 9 E. In the calculation of the income of the taxable person, export staff may be, however, section 9 A (a). 7, 4. PC, deduct for travel and residence abroad without any documentation on expenditure. It is a condition that the income concerned in the income year either has been suspended for a period of two months, or that the conditions of the parties abroad during the income year in total have been subject to at least 100 days.

Paragraph 2. This provision shall be deemed to be paid to employees who, for a Danish employer, carry out work abroad with a view to obtaining sales abroad for the goods and services of the employer or to meet such agreements. The provision does not include employees responsible for the transportation of goods or are members of a company's board of directors or board members, except for the representatives of the staff who elected.

Paragraph 3. The deduction shall be deducted on the basis of the paycheck for the work out, in accordance with the provisions laid down in the Treasure of deduction for additional costs incurred in labour costs abroad.

Paragraph 4. The taxable person shall send out a statement by the employer by the employer of the nature of the work, the duration of the durations and on wage income in the field of foreign optics.

-9 F. (Aphat)

§ 9 G. Persons at the end of the year of earnings or, as in the course of the income year, have been registered as a business fisherman by the fishing law, by the extermination of the taxable income from 190 kr. per started at sea day by fishing trips of at least 12 hours of duration. The deception shall be chosen for the whole of the income year and shall not exceed 41,800 kr. a year.

Paragraph 2. If deduction is made in accordance with paragraph 1 1 may be incurred in relation to the acquisition of the income that registered commercial fish is not deductible according to section 9 A-9. No deduction shall be granted in accordance with section 13 or in accordance with section 49 (5). Paragraph 1, on the subject of the taxation of pension schemes, etc., if the membership of the trade union, etc. or the unemployment fund is linked to employment as a commercial fisherman. In the case of employees, the deduction shall also be replaced instead of a deduction of section 9 (4). 1. Self-employed fishermen cannot deduate operating costs which may be equate with payroll expenses after paragraph 9 (3). 1.

§ 9 H. In the calculation of the taxable income, daycare that performs municipalities or private day care takes place in accordance with section 21 (2). 2 or 3, in the case of the day, leisure and cluboffer, etc. for children and young people or private care, in their own homes, in accordance with Chapter 14 of the Act of Day, leisure and cluboffer, etc. for children and young people, instead of deducing actual costs incurred in the day care ; make a standard deduction, cf. paragraph Two and three. The default deduction may be carried out regardless of the amount of the limit in section 9 (4). 1.

Paragraph 2. The default deducted will be calculated with the standard deducted. 3 Percent of the taxable share of the remuneration received for the day care. For a continuous period of more than three months within a income, only the standard deduction of remuneration received during the first 90 days of the period shall be calculated in the period of a per-month period.

Paragraph 3. In the case of the income years 2010 and 2011, the percentage is 46. For the income of the year 2012, the percentage is 47. For the income of the year 2013, the percentage is 48. For the income of the year 2014, the percentage is 50. For the income of the year 2015, the percentage is 52. For the income of the year 2016, the percentage is 54. For the income of 2017, the percentage shall be 56. For the income year 2018, the percentage rate shall be 58. In the case of the income year, 2019 and up, the percentage is 60.

9 J. In the calculation of the taxable income, wage earners and others shall deducive from the percentage referred to in paragraph 1 and in the same way. 2 of the basis for labour market contributions by Section 2 (2) of the labour market. 1, no. 1 and 2, cf. however, the section 3 of the labour market, sections 4 and 5, with deductions of contributions and premiums for pension schemes, etc. covered by section 18 of the pension tax law. However, the deducted may not exceed the basis of paragraph 1. 2. 1. and 2. Act. does not apply to contributory obligations which, in accordance with the provisions of a double taxation agreement, are considered to be indigenous to a foreign state, in Greenland or in the Faroe Islands, and who acquire contributory income in employment abroad ; for a foreign employer. If the calculation results in a negative deducted from the deducted number, then the deducted is dropped to 0 kr. for the product concerned.

Paragraph 2. In the case of the income years 2010 and 2011, the percentage is 4.25 and the amount of $13.600. (2010-level). For the income of the year 2012, the percentage is 4.4 and the basic amount 14.100 kr. (2010-level). For the income of the year 2013, the percentage shall be 6,95 and the amount of DKK 22.300. (2010-level). For the income of the year 2014, the percentage is 7,65 and the basic amount of DKK 24.500. (2010-level). For the income of the year 2015, the percentage shall be 8.05 and the base amount of 25,900 kr. (2010-level). For the income of the year 2016, the percentage is 8.3 and the base amount of $26.700. (2010-level). In the case of the income year 2017, the percentage is 8.75 and the amount of $28,000. (2010-level). In the case of the income year 2018, the percentage of the percentage is 9.5 and the base amount of $30 400. (2010-level). For the income of the year 2019, the percentage shall be 10.1 and the base amount of 32.300 kr. (2010-level). For the income of the year 2020, the percentage shall be 10.5 and the base amount 33.500. (2010-level). For the income of the year 2021, the percentage of 10.6% and the base amount is 33.800 kr. (2010-level). For the income year 2022 and subsequent revenue, the percentage shall be 10.65 and the base amount of 34.100 kr. (2010-level). The basis of the basic amounts shall be adjusted according to the Danish tax havens.

Paragraph 3. People who are single forsaders and covered by paragraph 1. The first subparagraph may be deducted from the deducted after paragraph 1. 2 in the calculation of the taxable income deducers the percentage referred to in paragraph 1. 4 on the same basis and under the same conditions as laid down in paragraph 1. ONE, ONE, ONE, THREE. and 4. Act. In the case of single publishers, this provision shall be understood to persons entitled to and receive additional child benefits, in accordance with the Act of Children's Supplements and the advance payment of child support. The percentage point of the percentage may be deduct by a quarter for every quarter, because, in the end, the single parents will be given the extra child support. The deducted may not exceed the basis of paragraph 1. 4.

Paragraph 4. For the income years 2014 and 2015, the percentage shall be 5.4 and the amount of 17.300 DKK 17.300. (2010-level). For the income of the year 2016, the percentage shall be 5.6 and the amount of 17.900 kr. (2010-level). In the case of the income year 2017, the percentage shall be 5,75 and the amount of $18.500. (2010-level). In the case of the income year 2018, the percentage shall be 6,0 and the amount of 19.300 per 100. (2010-level). In the case of income year 2019 and subsequent revenue, the percentage shall amount to EUR 6.25 and 20 000 DKK 20. (2010-level). The basis of the basic amounts shall be adjusted according to the Danish tax havens.

§ 10. Contributions which, in the event of divorce or separation, shall be deductible by one of the spouses of the other spouse, may deduce from the taxable income of the contributor. Contributions which, in the event of divorce or separation, shall be deductible by one of the spouses of children not staying at the contributor ' s income ' s taxable income in accordance with the rules laid down in paragraph 1. 2. Contributions to the other spouse shall be included in the conjugation of the spouse to the taxable income. Contributions to child maintenance of a child are taken into account to the child ' s taxable income for the part of the contributions exceeding the standard amount of the social policy. Special contribution to the child's baptism and contribution by the child shall not, however, be taken into account for the child ' s taxable income to the extent that the contribution does not exceed the amount of the basic amount of the monthly standard per month and for : Contributions for the child to reach the age of confirmation, 3 times the basic amount of the basic contribution of the monthly standard.

Paragraph 2. The right of deduction for contributions to the child child is subject to the obligation of the contributor to the public to be obliged to do so. Contribute at the time of the child's 18th birthday. Year cannot be dedudiable. Contribute for the time until the child's 18th birthday. This year may be dedudendum to the extent that they exceed an amount equal to the supplement set out in section 4 (4). 5, in the Act of Child Supplements and the advance payments of child support payments. If a contribution is paid to the public amount to cover the amount of the advance payments paid in advance, the amount shall be regarded as predominantly the first of the advance payments paid to child support. To the extent that the amount shall be deemed to relate to periods covered by the income of the contributor to the year 2000 and subsequent income, shall be deemed to be 3. Act. equivalent use.

Paragraph 3. The provisions of paragraph 1. Paragraph 1 shall also apply to alimony from one spouse to the other spouse and to children who are not at the contributor when the spouses of actual separation are employed independently of state taxes, and the contribution is fixed or approved by the public sector.

Paragraph 4. The provisions of paragraph 1. 1 finding the contribution of the legal separation shall apply only to contributions, the size of which has been fixed or amended after the entry into force of the law. 517 of 19. December 1942. With regard to the contribution of divorce, the provisions shall apply only to contributions fixed or amended after the entry into force of the law. 538 of 22. December 1941.

Paragraph 5. The right to deduction after paragraph shall be : ONE, ONE. pktor, or paragraph, 2, is conditionally dependent on the contribution of the contributor to the identity of the recipient of the contribution in accordance with the provisions of Article 7 L of the tax control.

§ 11. Contributions to sub-teams of children outside of marriage may be deductible from the taxable income of the contributor in accordance with the rules laid down in paragraph 1. 2. Contributions are included in the child's taxable income for the part of the contributions exceeding the normal contribution, cf. Section 14 of the Act of Child Supplements and the advance payment of child support payments. Special contribution to the child's baptism and contribution by the child shall not, however, be taken into account for the child ' s taxable income to the extent that the contribution does not exceed the amount of the basic amount of the monthly standard per month and for : Contributions for the child to reach the age of confirmation, 3 times the basic amount of the basic contribution of the monthly standard.

Paragraph 2. The right to deduction after paragraph shall be : ONE, ONE. and shall be subject to the obligation of the taxable person responsible for the obligation to provide or contribute to the public in respect of the child concerned and of the fact that the child does not reside with the taxable person. Contribute at the time of the child's 18th birthday. Year cannot be dedudiable. Contribute for the time until the child's 18th birthday. This year may be dedudendum to the extent that they exceed an amount equal to the supplement set out in section 4 (4). 5, in the Act of Child Supplements and the advance payments of child support payments. The right to deduction after paragraph shall be : ONE, ONE. pkt., further conditional on the contribution of the contributor to the identity of the recipient of the contribution under the tax control Act of Section 7 L. Paying a contribution to the public an amount to cover the child contribution of the advance payments shall be deemed to have been deemed to be a contribution to the public ; Preferably to cover the first researchers paid child contributions. To the extent that the amount shall be deemed to relate to periods covered by the income of the taxable income 2000 and subsequent incomes, shall be deemed to be 3. Act. equivalent use.

§ 12. Expenditure for ongoing services, which the taxable unilaterally has unilaterally, may deduciate from the deductory of the taxable income in accordance with the rules laid down in paragraph 1. 2-7.

Paragraph 2. Committable duties as referred to in paragraph 1 shall be taken in a unilateral capacity. 1 may be deductiviated where the benefit is granted to associations, foundations, institutions, etc. or religious communities as approved in accordance with paragraph 1. 3. Deductions shall be granted only to annual benefits that do not exceed 15% of the person ' s personal income in addition to positive capital income. For companies and other taxable institutions, deductions shall be granted only to annual services that do not exceed 15% of the taxable income of the outside. However, annual benefits that do not exceed 15,000 crane will be deducticous regardless of the limit of 2. and 3. Act. The deduct shall be subject to the association and so on having notified the administration of customs and taxation in accordance with the rules laid down by the tax minister pursuant to Article 8 (e) of the tax control Act. 3.

Paragraph 3. The right to deduction after paragraph shall be : 2 is conditional on the approval of the association or religious community in the country or in another EU/EEA country, where it is indigenous. It's got to be bylaws, fundats moights. appear that the purpose is non-profit or non-profit, cf. § 8 A, paragraph 1 2. It must be stated in the same way that a liquidation language or a profit by resolution must be added to another charitable organization, and so the funds may only be used for humanitarian purposes, for research, for the protection of the natural environment or into a non-profit ; Trossocieties.

Paragraph 4. The customs and tax administration shall lay down detailed rules for the approval of associations and so on, organizational matters and the submission of information on assets, revenue, contributors, the use of the funds, etc. Customs and tax administration shall publish each of the products concerned ; year, a list of organisations which satisfy the conditions for eligible benefits. In order to be entitled to do so and to be included on the list, an organisation ' s application and so on for the calendar year concerned shall be received by the customs and tax authorities at the latest by 1. -October.

Paragraph 5. Expenditure to benefits referred to in paragraph 1. 1 may be dedused in the form of the grant in the form of whole or partial free housing for the consignee. The restriction of the deduction of deduction in paragraph 1. 2 shall not apply to such services.

Paragraph 6. The people in paragraph 3. 5 mentioned services cannot be deduced to the extent that the outside of a gift or an advance has committed itself to outlying them to life heirs or their spouses. Children and foster children are equed with life heirs. The provisions of 1. and 2. Act. causes no restriction on access to deduction of the alimony referred to in sections 10 and 11.

Paragraph 7. Regardless of the restriction of paragraph 1. EUR 6 may be deductible from the provision of services referred to in paragraph 1. 5, if the payment is granted to the grandson of the taxable child. Deduction shall also be granted to services attributable to the grandson of the consenting spouse of the taxable conjured. The costs of such services may be deduced at a maximum of 3 000 kr. annually per Granddaughter. The right to deduction is subject to the death of one of the children's child's parents before the beginning of the year of the year. Deductions shall not be granted for benefits due to the end of the calendar year in which the child is 18 years old.

Paragraph 8. Expenditure of ongoing services to which the taxable contract is concluded before the 1. In July 1999, the duty of the taxable income can be deducied from the balance sheet. However, the costs of such services may not be deduct when the outside is obliged to provide them with self-interest institutions, foundations, funds, etc. which have been set by the taxable person. The same shall apply where the institution is concerned, by the spouse of the taxable man, by their parents or life heirs, or if these persons have an influence that is suitable for influencing the decisions made by the institution and so on. Children and foster children are equed with life heirs.

§ 12 A. In cases where a housing which would be covered by the property tax law, provided that the owner used the residence itself is made available to the owner or his or his parents, stepparents or grandparents, the property value tax is payable ; similar to what was to be paid in property tax, where the owner himself inhabited the dwell; The taxable income is only taken into account as part of any lease payment exceeding 250%. of the property value tax. It is a condition that the dwelling made available is in association with a residence to which the taxable person or his spouse is occupy. It is also a condition that one of the parents, the stepparents or the grandparents, is early retirement, a recipient, a flexator or has reached the age of retirement, cf. Section 1 of the Social Security Social Security Act.

Paragraph 2. The consenting of the taxis shall be placed at the disposal of the last two years, treated as a spouse with a spouse.

§ 12 B. Perform an ongoing benefit wholly or partially remunerated in a mutually agreed upon transfer of one or more assets, the rules shall apply in paragraph 1. 2-11, if the Agreement is concluded on 1. July 1999 or later. This is an ongoing service when there is uncertainty about either the duration of the benefit or the yearly size of the benefit when the performance runs out over the contract year. However, if the taxation of the current benefit is regulated in other legislation, it shall be the provisions laid down therein which apply.

Paragraph 2. The Parties shall, in order to make use of the taxable income, carry out a capitalisation of the current benefit. Capitalisation must be carried out in the context of the signing of the mutually agreed upon-to-date. The ordeal of the Parties shall be subject to the oration of the customs duty and tax administration. It must also be stated in the parties ' agreement which assets are paid for with a continuous benefit. The Parties must, at the same time, at the same time, at the same time as the deadline for tax return for the income in which the agreement is concluded, the contract shall be notified to the customs and tax authorities on the agreement reached, including details of the capitalisation and the one after 4. PC, made available.

Paragraph 3. The parties that have entered into the Agreement on the current benefit shall each take a balance where the capitalised value of the contract year, which has been established in accordance with paragraph 1, shall be used. 2 is used as entry value. For each income, the balance of the balance shall be reduced by the nominal value of the services concerned in the income concerned. The balances thus written shall continue to be continued until the following year. The balance shall be transferred to and with the income in which the current service ends end or in which the balance is negative ; the parties must at the latest at the same time, at the same time with the expiry of the deadline for tax return for each income, inform the balance of duty-and Tax management.

Paragraph 4. As long as the balance is positive, the paid benefits shall not be taxed by the recipient. In this income, where the balance goes negative, the beneficiary must include the negative amount to the taxable income for that income. In subsequent incomes, they are included in the income concerned paid benefits to the taxable income. If the current service terminates before the balance is zero or negative, an amount equal to the balance may be deducitable from the deductor of the recipient ' s taxable income in the income in which the current benefit has ceasellbeen. However, no deduction may be made on the part of the balance, which corresponds to an amount determined as payment for an asset where the avan is to be carried out in accordance with paragraph 1. 1. The transfer of such an asset shall not be taxable, or to an amount corresponding to the basis of a non-paid amount after the depreciation of the section 40 (1) of the letter. 7.

Paragraph 5. As long as the balance is positive, the outside may not deduction for the paid benefits. In the income in which the balance goes negative, the outright deducion may dedube the negative amount of income from taxable income. In subsequent incomes, the income of the income concerned can be deduculent in the taxable income. If the current service terminates before the balance is zero or negative, an amount equal to the balance must be taken into account in the calculation of the taxable income of the outer income in the income in which the current benefit has ceaselled. However, the amount shall not be considered to the extent that it amounts to an amount fixed as payment for an asset, the purchase of which is neither able to write, deduction or enter into the statement of taxable profit in the balance of the asset, or to an amount determined as remuneration for an asset which has been transferred to fiscal success according to the rules of section 34, 35, 35 and 35 A or of the source tax-tax-above section 33 C, to the extent that the amount is determined for payment for one asset, if the purchase of the replacement cannot write or deceive, but which will be able to be included in : the rebalance of the asset shall be charged at the time of withdrawal of the asset, and the outside has not made the asset at the time of the permanent termination, the amount shall not be included after 4. PC, but instead reduce the purchase price of the asset to the actual paid amount.

Paragraph 6. The consignee shall be subject to the right to the current payment, the beneficiary shall be subject to 2 and 3. Act. The balance of the recipient ' s balance shall be reduced by the cash-calculated payment for the right to the current benefit, and the provisions of paragraph 1. 4 shall apply mutatis mutis Do not feel saldo, cf. paragraph THREE, FOUR. pkt., shall be taken into account for the income of the consignees ' s taxable income. If the payment of the right to the current benefit at present, inheritance or inheritance, shall be the remuneration of the trade value of the court at the time of transfer.

Paragraph 7. It happens in paragraph 1. 6 mentioned the abstention of the current benefit to the outside, the cash-rained value of the payment paid by the outside paid at his saldo, and paragraph 1. 5 shall apply mutatis mu; Do not feel saldo, cf. paragraph THREE, FOUR. ., deduct the remuneration of the outside taxable income. If the payment of the right to the current benefit at present, inheritance or inheritance, shall be the remuneration of the trade value of the court at the time of transfer.

Paragraph 8. It happens in paragraph 1. This shall, as well as later, acquire the benefits of the taxable income of the income in which the benefits are payable.

Niner. 9. Expores the obligation to pay the current benefits, the payment by the outside paid shall be paid on the balance of the outside, and the provisions of paragraph 1. 5 shall apply mutatis mutis. Do not feel saldo, cf. paragraph THREE, FOUR. ., deduct the remuneration of the outside taxable income. The undertaking which undertakes the obligation shall bring balance to the rule set out in paragraph 1. 3, as the payment, the external payment, is used as an entry point. Paragraph 5, 1. -4. pkt., and paragraph. 7 shall apply mutatis mutis, so as to make the reference to paragraph 1. 5 in paragraph 1. 7 in these cases shall be subject to paragraph 1. 5, 1. -4. Act.

Paragraph 10. The rules of paragraph 1. 2-9 may only be used for a continuous benefit if at least one of the parties involved in the Agreement on this benefit at the time of the award of the contract shall be covered by the source tax tenment section of section 1 or section 2 (2). 1, no. 4, or company tax tentel § 1 or § 2 (3). 1 (a). If the other party subsequently falls under the section 1 of the source tax code section 1 or company tax rules in section 1, the rules shall apply in paragraph 1. 2-9. The capitalised value of the conclusion of the contract shall be reduced by the current benefits paid during the period between this time and the time of withdrawal of the taxman.

Paragraph 11. Paragraph 3-10 shall not apply if the outside is obliged to provide ongoing services to self-balanced institutions, foundations, funds, etc. which are the founder of the outer or the spouse ' s spouse, their parents or life-heirs. The same is true if they are in 1. Act. the said person has an influence that is suitable for influencing the decisions made by the institution and so on. Children and foster children are equed with life heirs.

§ 13. In the calculation of the taxable income, deductions may be deducied on quotas for employers ' associations, trade unions and other professional associations which are intended to carry out the economic interests of the business group, to which the taxable person is told. The annual deduction after 1. Act. may not exceed a $6,000 DKK. 2. Act. however, not apply to self-employed persons and companies, etc., (Legal persons). Replacement or benefits payable to the members of associations as referred to in 1. pkt., shall be taken into account for the recipient ' s taxable income, cf. however, sections 30 and 31.

Paragraph 2. Deduction in accordance with paragraph Paragraph 1 shall be subject to the obligation of the union to be notified in accordance with the provisions of Article 8 of the Tax Code, the quota for customs and tax administration for the tax authorities.

§ 13 A. In the case of the income of the taxable income, taxable persons operating in self-employment, deducing expenditure on premium payments for sickness and occupational health insurance for themselves and for an employee spouse who is not in predominates, but which receives a portion of the company ' s profits, cf. the section 25 A, paragraph of the source tax. It is a condition that the insurance is covered by law on sickness benefits or the law on occupational health insurance.

Paragraph 2. Paragraph 1 shall apply by analogy to an employee spouse, who shall bear the costs of premium payments for sickness and occupational health insurance. Expenditure after 1. Act. in the case of the choice of the spouses, deductibles may be deduced from the decision-making of the taxable income either by the self-employed person or by his assisting spouse.

§ 14. In the case of deducisation of the taxable income, amounts used in the income year have been applied to taxes, other than property value taxes, on solid property and sustenance, to company levies and similar burdens, cf. however, paragraph 1 Two and three.

Paragraph 2. Real estate taxes on property, which contain one or two self-employed apartments, cannot be deduned if the property of the income year has served to housing for the owner. Deduction shall not be granted on the costs of property taxes, which relate to a farmhouse, which is related to the property and to have the housekeeping of the income of the income of the owner. The limit of 2. Act. shall apply where the farmhouse is situated on a property used for agriculture, gardenneri, nursery or fruit plantation. Deductions shall not be granted equivalent to property covered by the property tax tendering section 4, nr. Four and 6-10. The same applies to property of the kind referred to in the property tax tenment section of section 4. 4, 9 and 10, which are abroad, on the Faroe Islands or Greenland. Deduction shall not be granted for the costs of property taxes on unfounded grounds acquired for the purpose of private use and which have not later been transferred to commercial use.

Paragraph 3. The limit of paragraph 1. TWO, ONE.-FOUR. PC does not apply to the extent to which the property or the farmhouse is employed in the income year. However, unimportant commercial use shall be disregarded.

§ 14 A. Amouns paid to a mortgage credit institution after paragraph 10 (b) (b). THREE, FOUR. pkt., in the notice. 571 of 15. 1 August 1989 of the Law on Realtor and Section 4 (b) of the notice No 699 of 5. November 1987 of the Act of Agriculture for Agriculture, etc., as amended by Law No 1. 373 of 6. In July 1988, deduct from the taxable income may be deduct from the payment wound.

Paragraph 2. Amount which are paid from a residual debt adjustment fund as mentioned in section 23 g (s). 1, in the notice. 571 of 15. 1 August 1989 of the Law on Realtor and Section 4 (b) of the notice No 699 of 5. November 1987 of the Act of Agriculture for Agriculture, etc., as amended by Law No 1. 373 of 6. In July 1988, account shall be taken of the income of the taxable income.

SECTION 14 B. (Aphat)

§ 14 C. (Aphat)

§ 14 D. (Aphat)

§ 14 E. (Aphat)

§ 14. In the case of an employer ' s taxable income, contributions may be deducied from a fund whose purpose is to secure or improve the quality of persons or persons employed in the employer ' s activities or their relatives. The fund must not be paid out of pension-type benefits. If the employer makes a contribution by taking on a debt obligation to the fund, an amount equal to the price of the claim shall be dedudite from the Foundation ' s foundation.

Paragraph 2. A majority of the members of the Board of Governing Board shall be selected by and among the company's employees who may benefit from the operation of the Fund.

Paragraph 3. Contribute to funds in accordance with paragraph 1. 1 may not be dedudiable according to the rules in section 12 (3). 2.

§ 14 g. The owner of an encampment shall not include the part of the rental revenue corresponding to the amount to be disposed of after the section 63 of the tenant or after the housing regulation section 18 (b) in the calculation of the income of the taxable person. The same shall apply to reimbursements that, after Section 4, on the property rights are set aside on the property account in the Grundejerne Investment Fund of the Grundejerne, after the section 18 of the housing regulation.

Paragraph 2. The interest of amounts bound by the section 180b of the tenuous section of the tenor of the housing Regulation shall not be included in the inventory of the income of the taxable income.

Paragraph 3. Amount of maintenance and improvement of the property, which is deduced in the annual payment to the property account in the Grundejerne Investment Fund of the Grundejernes, after the section 22 (a) of the housing regulation. 2, and expenditure effected by the amount paid by the account after the tenant ' s section 63 e or of the housing regulation section 22 b, may not be deducting from the deducting of the taxable income or to be counted on the basis for tax purposes ; depreciation and to the sum of the sum of tax credit due to the payment of the property. The costs of maintenance and the improvement of the property shall be regarded as predominantly held by the amounts referred to in 1. Act.

Paragraph 4. If the total cost of the maintenance and improvement of a rental property owned by the owner in an income, exceeds the sum of the deducted and paid amounts in accordance with paragraph 1. 3 for. the same income shall be considered as laid down in paragraph 1. 3 mentioned amounts for preferential treatment used to improve the property.

Paragraph 5. If the sum of the deducted and paid out of paragraph 1 shall be deducted. 3 for. an income exceeds the total cost of maintenance and improvement of the property in the same income, the excess surplus in the owner ' s taxable income for this income is included. Amounts paid in accordance with section 63 f or of the housing regulation section 22 e are included in the owner's taxable income of the income in which the amount may be paid. The amount which will then be taxing after 1. and 2. .. However, a reduction shall not be reduced to the amount equal to the expenditure incurred to improve the property after 1. In January 1983, to the extent that these per income have exceeded the sum of the amounts referred to in paragraph 1. Paragraph 3, and not in previous income, has been used to reduce the amount of money which will be taxed after 1. and 2. Act. income in these or later.

Paragraph 6. The tax minister may decide that for buildings covered by the section 63 of the lease or housing regulation section 18 (a), a special account shall be entered on the amounts used for the maintenance and improvement of the property and the amounts referred to in the paragraph 3 and 5.

Paragraph 7. The tax minister may provide that the Investment Fund of the Grundejernes Investment Fund shall be subject to the tax authorities of the tax authorities on payment of the amount of the property ' s account after the tenant ' 63 (a) and the housing regulation section 18 (b) and the accounts ' s account ; Stand by. In this respect, the tax minister may provide for the account holders to give Grundejernes Investment Fund information on social security number (CPR no) or employer number after the source tax system (SE-eller cvr #).

§ 15. (Aphat)

§ 15 A. However, the lease value cannot exceed the tenancy value after the State Treasuse Section 4 (b), 2. pkt., for the income of the year 2001, unless there has been a rebuilding, building or rebuilding of the residence on 1. of January 2002 or later, which are undergoing a household tentachment. In this case, the rent shall be increased by the rent-in-house rate concerned. If the taxable person has been given residence in property 1. In January 2002 or later, the lease value is used in the entry wound instead of the lease value in 2001. If there has been a rebuilding, building or rebuilding of the dwelling that has not been taken into account when fixing the rent value in the influent wound and undergrading a housing estimate, the provision for an increase in the rent value in 2 is found. Act. equivalent use.

§ 15 B. (Aphat)

§ 15 C. (Aphat)

§ 15 D. (Aphat)

§ 15 E. (Aphat)

§ 15 F. (Aphat)

§ 15 G. (Aphat)

§ 15 H. (Aphat)

§ 15 I. (Aphat)

§ 15 J. In the inventory of the taxable income, owners of properties as referred to in property value tax may be referred to in Article 4 (4) of the property value. 1-5 and 9-11 serving to housing for the owner, alone, make deductions on the interest of the standing priorities, as well as the reserve and administrative contributions to the mortgage payments. Other land costs for the property cannot be deducrelated, cf. however, section 15 K.

Paragraph 2. Paragraph 1 shall apply regardless of whether the taxable person has rented out its accommodation in the property part of the income year.

Paragraph 3. In the calculation of the taxable income, the owners of a rental property shall be subject to section 4 of the property tax tenderdown. 6 and 7, except interest for the priority priorities, as well as reserve fund and administrative contributions to mortgage institutions, do not deduce it after 2. Act. calculated part of the property-related expenses, including depreciation on special installations. This part shall be calculated as the sum of the values obtained by the valuation obtained from the property on the premises of the property divided by the sum of the same value and the value of the other portion of the property is calculated.

Paragraph 4. Participants in a community as mentioned in RE Value Tax Number § 4, nr. 8, apart from interest on the priority priorities as well as the reserve and administrative contributions to the mortgage groups, may not deduce the costs of the property, including depreciation on special installations, provided that it serves only to housing ; the participants. If a part of the property is rented, the contestants are not able to dedum it after 3. Act. calculated part of the property ' s expenses, including depreciation of special installations. This part shall be calculated as the sum of the values obtained by the valuation obtained from the premises of the property in the property divided by the sum of the same value and the value of the other portion of the property.

§ 15 K. In the calculation of the taxable income, owners of buildings which are protected by law on building conservation and the preservation of buildings and urban environments are framing the actual operating costs incurred in these buildings. 1. Act. does not apply to condomed condos. For the owners of an encampment property covered by the property tax tents section 4, nr. 6-8, however, Section 15 J (3) shall apply. 3 and 4.

Paragraph 2. In the calculation of the taxable income, owners of buildings which are protected by law on building conservation and the preservation of buildings and urban environments may choose to deduct the actual costs incurred for the provision of these buildings in accordance with the rules laid down in : paragraph 3. The expenses of non-commissioning include both maintenance costs and improvements in costs. Expenditure of maintenance deducted in accordance with paragraph 1. 1, may not dedube after 1. Act. and paragraph THREE, ONE. Act. does not apply to protected condos that earn housing for the owner.

Paragraph 3. A period of time for the durability of the individual building parts shall be fixed for each protected building. As compared to the one after 1. Act. the period of time shall be fixed as well as a calculated release to non-stop per se. year per building part known as the fall of the name of the term. Years. The expenditure on non-resettlement calculated after 2. pkt., regulated annually according to Statistics Denmark's housing cost index. Actual detainees for non-resettlement that do not exceed the amount calculated after 2. and 3. PC can be deducted from the inventory of the taxable income. Calculated expenditure that has not been spent on an income shall be provided for subsequent incomes and is regulated after 3. Act. In fact, if the expenditure incurred in an income exceeds the sum of the estimated cost of the income year and the calculated expenditure on the previous income, an amount equal to the excess costs actually may be transferred to deduction ; in subsequent income, in accordance with the rules of 2-5. pkt., as the amount is adjusted after 3. Act. Calculated expenditure after 2. and 3. Act. and produced calculated expenditure on past income, which the owner of the protected building has not deducted from the inventory of the income of the taxable income, shall lapse by the change of ownership. In fact, the cost of non-tax-free subsidies cannot be deduciculate in the inventory of the taxable income. Calculated expenditure after 2. and 3. Act. shall not be reduced by an amount corresponding to the non-tax-free subsidy, cf. § 7 E.

Paragraph 4. Calculation of the fall per head. years and reporting of deductions, cf. paragraph 2 and 3, take place by the Building's Peace Association. Deduction in accordance with paragraph 2 and 3 shall be conditional on the United Federation of the Building of the Peace Association for customs and tax administration in accordance with the rules laid down by the tax minister pursuant to Article 8 (8) (8) (8). 3.

Paragraph 5. The release of the taxable income for a building may deductin expenditure from the expenditure referred to in paragraph 1. 1 and 2 of the remainder of the revenue that has been revoked and in the five subsequent incomes, if the building has been designated as a conservation worthy of Chapter 5, in the encoding and conservation of buildings and urban environments. Expenses for maintenance, cf. paragraph 1 and the expenses for the provision of non-compliance, cf. paragraph 2 and 3, after the termination of the peace, can only be deduced where the expenditure relates to the outer appearance of the building, which is termed the air monitor. The abolition of the non-deferment of the non-deduction, which has not been deducted from the withdrawal of the taxable income, may continue to be deducted from the suspension of the deduction of the income.

Paragraph 6. For real estate, as mentioned in property value tax, section 4, nr. 5, shall be deduced from the actual operating costs which may be applied to that part of the property used for commercial purposes. The same applies to property of the kind referred to in the property tax tenment section of section 4. 5, which are situated abroad, on the Faroes or Greenland.

§ 15 L. (Aphat)

§ 15 M. (Aphat)

§ 15 N. (Aphat)

§ 15 O. Owners of a recreational housing other than the summer cottage, which shall be used as a whole year, and which is rented part of the year, may deduct 10,000 kr. (2010 level) in the gross rental of income per the recreation of the income from the income statement. However, if there is a report of rental revenue after the tax control officer's section 11 G, the amount of the amount that is reported after ~ 11 G is, however, a maximum of 20 000. (2010-level). If the reported amount is less than 10 000 kroner. (2010-level), find 1. Act. use. However, the bottom deducted may not exceed the gross rental of income. In addition, the reduced rent can be deduced 40 pct., which covers all costs, etc. that are connected to the rental, cf. paragraph 2. Selects the owner to make deductions after 1. 5. pkt., according to property value tax, according to the value of the property tax, on top of the entire income year. The bottom frafracted after 1. -3. Act. regulated by a person ' s tax on 20.

Paragraph 2. Owners that do not apply paragraph 1 1, may deduction actual expenditure incurred in the maintenance of the deposits and equipment, tax depreciation in accordance with the rules of partial commercial use, as mentioned in Chapter 2 of the Depreciation Act, and deduction ; property taxes in accordance with section 14 (3). 3. Deduction may be carried out with such a large proportion of the detainees, the calculated depreciation amount and the property taxes that correspond to the part of the year at which the rental of the contract has been carried out. In addition, deductions may be deductible for expenditure directly related to the rental. The total deduction of this paragraph shall not exceed the gross rental of income. Precediate deduction after 1. 4. pkt. the owner may not later surpass to deduction after paragraph 1. 1.

§ 15 P. Tenants used to rent a part of the accommodation in their own apartment for inhabitation, may at the income statement choose to include only the part of the gross rental income that exceeds a depreciation of the annual rent of the rental car for the entire apartment. Parts of private cooperative associations shall be considered as tenants, and the housing fee is considered to be rentals. Owners who rent a part of the accommodation in an apartment in own property covered by the property tax tenet section of section 4, for inhabitation, can choose from the income statement to include only the part of the gross rental income that exceeds a bundle deduction of the 1EOct%. of the property value, cf. § 4 (a) (a) 1, no. 1, in the property tax code, however, always at least 24,000 crane, cf. Five. Act. In the case of property located abroad, etc. constitute the base frag 1 1/3%. of foreign property assessment which may be treated as equivalent to a Danish, cf. the section 4 (b) of the property value of the real estate tax. 1 or, in the absence of this, the trading value calculated according to the section 4 (b) of the property value tax. 2, no. 1, however, always at least 24 000 crane, cf. Five. Act. For foreteners, cooperatiers and owners who have only rented or owned the occasion part of the income year, only the bottom fraction of this part of the annual rent or property tax shall be calculated. The bottom fraction shall cover all the expenses and depreciation that would otherwise be deductible in the context of the rental or rental. For owners, property value tax is calculated according to the property value tax on top of the rented portion of the residence.

Paragraph 2. Tenants who rent the apartment part of the income year for inhabitable income, may at the income statement choose to include only the part of the gross rental income that exceeds a depreciation of the annual rent of the rental car. Parts of private cooperative associations shall be considered as tenants, and the housing fee is considered to be rentals. Owners of a whole-year residence covered by the property tax tenet section 4 that renders the housing part of the income year for inhabitable income, may at the income statement choose to include only the part of the gross rental income that exceeds a bundle of depreciation as referred to in : paragraph ONE, THREE. Act. Paragraph 1, 4. a point, however, shall apply mutatis muctis. For foreteners, cooperatiers and owners who have only rented or owned or owned a part of the income year, only the bottom fraction of this part of the annual rent or property tax shall be calculated. The bottom fraction shall cover all the expenses and depreciation that would otherwise be deductible in the context of the rental or rental. For owners, property value tax is calculated according to the property value tent during the lease period.

Paragraph 3. Tenants and owners referred to in paragraph 1. 1 and 2 that do not apply the bottom-deduction rule in paragraph 1. 1 or 2, at the income statement, deduction for expenditure, as referred to in paragraph 1. ONE, SIX. pkt., and paragraph. TWO, SIX. Act. However, the total deduction amount may not exceed the gross rental of income. Preferred deducted after 1. PC, the tenant or owner may not later surpass to the bottom fraction after paragraph 1. One or two.

§ 16. In the calculation of the taxable income, grants to telephone outside the workplace shall be counted as provided for in the work place. paragraph Two, as well as the rules laid down in paragraph 1 3-14 remuneration in the form of assets of monetary value, the consumption of private consumption and the value of wholly or partially non-remunlause use of the property of others, cf. the section 4 to 6 of the State Treasuse Section 4 to 6 when the subsidy or the goods are received in an employment relationship or as part of an agreement on the provision of personal work, by the way. Similarly, persons selected for members of or assisting the boards, committees, committees, commissions, board, name or other collective bodies, including Parliament's Council, shall be the Council and the municipalities ' s offices.

Paragraph 2. The cost of telephone service outside the workplace may not be deducitable from the inventory of the income of the taxable income. Offer costs shall be considered to be considered to cover the subscription cost. Commercial interlocutors for. The operator ' s telephone outside of the workplace may be deducting from the rule of operating costs in paragraph 6 (a) of the State Treasuer, and to wage earners from the section 9 (4) of the body of the body. 1.

Paragraph 3. The taxable value of the values referred to in paragraph 1. the goods referred to in the case of taxation shall be subject to the tax inauction unless otherwise provided for 4 to 16 shall be fixed to the value to be taken by the taxable person to acquire the goods in general free trade. However, discounts on the purchase of goods and services provided by the employer and the supplier for sale in the course of his business must be taxed, in so far as the rebate is more than the profit of that employer, etc. Gods, including Christmas presents, in the form of in the case of naturai, only if the total value of these goods from one or more employers and so forth exceeds a $1,000 DKK. (2010-level). However, Christmas presents from an employer and so on shall not be taxed if the value of the Christmas present does not exceed a $700 basis. (2010-level). The value of employer-paid health care and so on and the employer-paid premium for insurance covering the operations concerned, etc., are taxed without regard to the basic amount in 3. rectangle and the value of these goods shall not be included in the calculation of the amount of the basic amount exceeded. Goder, which the employer has largely provided for the work of the employee, shall be subject to tax only if the total value of these goods from one or more employers and so forth exceeds the amount of 5,500 kr. (2010-level). The basic amounts in 3., 4. and 6. Act. regulated by a person ' s tax on 20. For both three. and 6. Act. applies that if the total value of the goods exceeds the amount of the amount, the total value shall be taxed all the value. The value of the following goods is taxed without regard to the basic amounts in 3., 4. and 6. and the value of these goods shall not be included in the calculation of whether the basic amounts have been exceeded :

1) Free car, free summer housing and a free yacht, cf. paragraph 4-6.

2) Spare and accommodation when valuation can be carried out according to the normal values laid down in the Tax Council.

3) Free phone, including free data communication link, and free computer with accessories, cf. paragraph 12 and 13.

4) Free heldhouse, staff loans, and television and radio.

Paragraph 4. 10) The taxable value of a car made available to the private use of an employer as referred to in paragraph 1 shall be available to the taxable person. 1, set to an annual value of 25%. of the portion of the vehicle ' s value that does not exceed 300,000 kranded and 20%. By the way. However, the taxable value of the car shall be calculated at least by 16000 kr. A value added to the taxable value is an environmental supplement. The annual charge shall constitute the annual charge for excluding compensatory tax and private use, payable on the vehicle after fuel consumption tax slots or by weight of the toxic waste, with a percentage of 50% of the cost. For cars acquired by the employer not more than three years after initial registration, the value of the vehicle to the original new vehicle price shall be calculated up to 36 months from the month in which the first entry has been made, and then to 75%. of the new wagon price. For cars obtained more than three years after initial registration, and for previously anal carts obtained without the correction of registration tax, the value of the car to the employer ' s purchase price includes any non-employment charges. For the valuation of cars that are not registered in this country and in the valuation of vehicles covered by the registration tax slots Section 1 (1). 4, the value of the value shall be used, which is after 5. and 6. Act. would be placed on the basis of the valuation of a similar vehicle obtained here in the country and registered here. If the car is only available for part of the year, the taxable value corresponding to the number of whole months in which the car has not been available. Where a car which, by the employer, etc. has been made available to the taxable only for commercial services is used in private, private use shall be taxed by the private use of the year in question in accordance with the rules laid down in 1. -7. point, unless payment has been paid for the private use of the car, cf. Section 4 of the Law on the weighting of motor vehicles and so on is the day fee as referred to in 7. Act. paid by the employer, the taxable taxable shall be taxed by the value thereof, cf. paragraph 3. The company between home and the undertaking shall not be more than a day a week or within 60 working days within the preceding 12 months shall be deemed to be the application of the rules in 9. Act. in the case of non-private services to the taxable person who, in the context of the training of domestic work, is strictly business-related. The taxable value after 1. -9. Act. the payment of the income to the employer shall be reduced by the payment of the income to the employer, but shall not be reduced by any amount that is taxed in accordance with the rule in section 9 C (3). 7. For cars covered by section 4 (4). 1, II, A, in the law on the weighting of vehicles and so on, 1. -11. Act. use only if additional levy is to be paid for private use in accordance with section 2 of the applicable vehicle tax and so on for cars registered for the first time on 2. June 1998 or in the past 1. 11. Act. shall not apply to cars where the value added tax on purchase has been deducted from the valuation tax slots Section 37 (3). 1, Section 38 (3). Paragraph 41, or section 41, because the car is used exclusively for commercial purposes.

Paragraph 5. The taxable value of a summer residence made available by an employer referred to in paragraph 1. 1, set to 1/2%. per week of Danish property value or similar foreign property value per 1. This October of the year before the on-call time or in cases where a property value is not employed, the value of the trade value, as referred to in the property value tax, section 4 (b) of the property value. 2, per 1. October the year before the on-call year for each of the unliked 22 to 34 and 1/4%. for each of the year remaining weeks. Where, in the context of an employment relationship as part of an employment relationship, an employee or other employee with a significant influence on its own remuneration is made available, the person concerned shall be deemed to have the summer house available all year. If the summer dwelling is made available to several executives or other employees with a significant influence on its own earning form, the taxable value shall be distributed equitably. The taxable value shall be reduced in proportion to the number of days the summer residence shall be made available to or be rented to other persons not covered by 3. a point or which is not a close one. 2.-4. Act. However, where the summer residence as part of an employment relationship is made available to other employees who are without a significant influence on their own earheading form, or which are non-nutrient for 13 weeks or more, years, including at least eight weeks in the period week 22-34. 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. The taxable value after 1. and 2. Act. shall be reduced by the payment of the taxman in the income year to the employer, etc. of the on-call basis.

Paragraph 6. The taxable value of a yachts made available by an employer as referred to in paragraph 1. 1, set to 2% per week of the purchase price of the boat. VAT and delivery. If a yachting vessel is made available to an employee or other employee with a significant influence on its own remuneration, the person concerned shall be deemed to have the yachting available all year in the form of an employee or other employee with a significant influence on its own earheading. If the yacht is made available to several executives or other employees with a significant influence on its own earning form, the taxable value shall be distributed equitably. The value of the taxable value shall be reduced in proportion to the number of days to which the yacht is made available to or be rented to other persons not covered by 3. a point or which is not a close one. 2.-4. Act. However, the use of the yacht as part of an employment relationship shall not apply to other employees who are without significant influence on their own earheading or in a non-nutritive manner for 13 weeks or more by the person concerned. years, including at least eight weeks in the period week 22-34. 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. 2.-4. Act. where it is not applicable if the employer who provides a working relationship provides a brigboat, it has it as the main task of producing yachts or both of the yachts, and where it is a necessary part of production ; test the company ' s headlines and the operator or the employee with a significant impact on their own remuneration form, as a predominating employment, to produce and dispose of bricks or both of the light boats. The taxable value after 1. and 2. Act. shall be reduced by the payment of the taxman in the income year to the employer, etc. of the on-call basis.

Paragraph 7. The taxable value in accordance with paragraph 1. 3 of an annual residence made available by an employer as referred to in paragraph 1. 1 and, as regards the performance of the work, it is deemed necessary that the staff should be required to occupy the occupation and to leave at the end of the establishment, including in the case of relocation (Housing Housing), shall be reduced by 30%. The taxable value of such a full-year housing following a reduction after 1. Act. however, maximum amount may be set up to a maximum amount calculated as 15% of the employee ' s fixed penal salary for the corresponding period of the person concerned. However, the maximum amount shall be at least as calculated as 15% of DKK 16000. If the dwelling is only available for one part of the year, they shall be reduced to DKK 160,000. corresponding to the number of whole months in which the dwell; has not been available. The taxable value shall be reduced by the payment of the taxman in the income year to the employer, etc. of the on-call basis.

Paragraph 8. The taxable value in accordance with paragraph 1. 3 of an annual residence made available by an employer as referred to in paragraph 1. 1 and as employees have a duty to depart at the end of the establishment, but not the duty to occupy under the employment housing (rent), shall be reduced by 10%. The taxable value after 1. Act. shall be reduced by the payment of the taxman in the income year to the employer, etc. of the on-call basis.

Niner. 9. Paraguation 7 and 8 do not include housing provided as part of a employment relationship, if the employee is a director or another employee with a significant influence on its own ear-payday form. For this person group the taxable value of 5% shall be added to the taxable group. of the calculation basis for a supplement after 10. Act. The calculation basis is the largest amount of the property value per year. 1. October of the year before the income year or in cases where there is no real estate value, the value of the commercial value. 1. The following October of the year before the income or purchase of the purchase shall be made in accordance with the provisions of Article 4 (4) of the property tax. However, 2 or 3, with addition to improvements made after acquisition, only improvements made prior to the 1. of January of the income year. Where the sum of the purchase is made up according to the property section 4 (4) of the property tax, THREE, ONE. or 2. PC only made up after the 19th. May 1993. Improvement costs on buildings which have been subject to conservation in accordance with the encoding laws or the improvement expenses which are matched by non-tax-free grants shall not be attributed. When the purchase price is collected according to the property section 4 (4) of the real estate, 3, the company's choice of purchase of purchase shall be binding in relation to subsequent inventories after this provision. In the calculation of the calculation basis for housing, for which the property value is allocated according to section 33 (3) of the assessment. FIVE, TWO. pkt., section 33, paragraph. SIX, TWO. pkt., or section 33 (4). SEVEN, TWO. PC only the part used to housing for the staff is included. In the calculation of the basis for other dwellings, the part used exclusively for commercial purposes shall not be counted. If the employer, etc., cf. paragraph 1, sells the full-year residence to a new employer, cf. paragraph 1 in which the Director of the Director, etc., cf. 1. ., also having a significant influence on its own earning, the purchase of the purchase of the contract of employment of the seller employer, etc., if it is the highest. The taxable value shall be increased by 1%. of the part of the calculation basis according to section 4 A, which does not exceed 3,40,000 crane, and 3%. by the rest, corresponding to the calculation basis for the property, which should have been used if the property had been covered by the property tax law. In addition, the costs of property taxes to be borne by the employer shall be considered as provided for in the employer. paragraph One, to the taxable income. The taxable value after 2. 11. Act. shall be reduced by the payment of the taxman in the income year to the employer, etc. of the on-call basis. 2.-11. Act. does not apply if an employee or an employee with a significant influence on its own earheading, according to other legislation, fulfils or fulfilled a residence obligation in relation to the health of the whole year, and is legally prevented from, to take over the homecomer to his personal property.

Paragraph 10. The value of wholly or partially remunuating private use of the parking space provided by the employer is not taxed.

Paragraph 11. The value of the cost of home consumption for food, when the recipient of an employer as referred to in paragraph 1. 1 receive free-room diet or receive the diet at the expense of work at a temporary workplace, shall not be subject to the taxable amount.

Nock. 12. The taxable value of a free telephone, including free data communication links made available by one or more employers and others as referred to in paragraph 1. 1 for the private use of the taxman shall constitute a basic amount of 2,500 kr. (2010-level). The taxable value shall be reduced equal to the number of whole months in which none of the Gods have been available in the income year. However, the value of a free data communication link connected to a worker's computer, including the one-off cost to establishment, is not taxed when the worker from his computer has access to the network of the work site. If two spouses who are alive at the end of the year of the year, are both covered by 1. Act. a part of or all of the income year shall be reduced by the taxable value of free telephone, including data communication link, for each spouse with 25%. It is a condition of the reduction that the total taxable value of the spouses before reduction is a basic amount of at least 3 300 kr. (2010-level). The basic amounts of 1. and 5. Act. regulated by a person ' s tax on 20.

Paragraph 13. The value of private use of a computer with accessories made available for work is not taxed. Tax-free after 1. Act. However, if the employee at salary conversion has compensated the employer and so on for making the equipment available. Has the worker compensated the employer as mentioned in 2. pkt., compried an amount equal to 50%. for the price of the equipment at the time of the inventory of the taxable income of the product or income, where the equipment is available. If the equipment has only been available for part of the year, the taxable value shall be reduced equal to the number of whole months in which the equipment has not been available.

Paragraph 14. Paragraph 1, 1. pkt., and paragraph. 12 shall apply by analogy to self-employed persons, including data communication links, which are part of the business and are available for private use in the place of residence, in the summer house of el.lign. However, the value of a data communication link connected to the operating system ' s computer, including the disposi-cost of establishment, is not taxed when traders from their computer have access to the company's network. The value of the private use of a self-employed person using a computer with accessories included in the business and used for this purpose shall not be taxed.

Paragraph 15. The value of free food is not taxed if educational training is part of the work of employees and employees, along with and having the same food as the people with whom the staff staff is employed.

Paragraph 16. The value of free passes, which allows access to a sporting or cultural event, is not taxed if the free tickets are received by a person in the context of a function. This is a prerequisite for the tax exemption after 1. a point that the employee receives the free tickets of its employer who sponsors the sporting or cultural event, and that the exempts are included as an additional service to the employer ' s sponsorship contract with the sporting or cultural trade ; institution or establishment.

§ 16 A. In the calculation of the taxable income, the profit of shares, cooperatits and similar securities shall be taken into account in accordance with the decision to make up the tax. however, paragraph 1 4.

Paragraph 2. Take account of the following :

1) Everything which the company is enloding to current shareholders or cooperatis, cf. however, paragraph 1 3.

2) The encoding of winding-up percenters at the time of the beginning of the revenue resulting from the termination of an investment institute with minimum taxation applicable to section 21 of the Asset Taxation Act, to the extent that the cost of the asset is to be taken into account, does not exceed the minimum income, cf. section 16 C (3). 3.

3) The part of the minimum income according to section 16 C (3). 3 that are not unloaded.

4) Exchangetax which is repaid from a foreign state, the Faroe Islands or Greenland of shares belonging to a company, an investment institution with a minimum rate of taxation or investment association other than an account-leading investment association, and which : not the company, institute or investment association shall not belong to the company.

5) The difference between the sum of the sum per year. share and the new acquisition sum when a corporation taxed by corporation tax law has been tax-free portfolio management as referred to in section 4 C and within 6 months of the signing of the stock tax law ; acquires tax-free portfolio tactics in the same company. However, this only applies if the abstention is greater than the new acquisition sum and there is the dividend in the period between the abstention and the acquisition.

Paragraph 3. The following charges shall be treated in accordance with the rules on the taxation of profit and loss of the stock market, etc. :

1) The encoding of winding-up projects carried out during the calendar year in which the company will finally be dissolved unless the encoding is covered by paragraph 1. 2, no. 2, or one of the following conditions is met :

a) The recipient company owns at least 10%. of the stock record of the company winding up and the encoding shall be subject to section 2 (2) of the corporation tax. 1 (c).

b) The recipient company owns less than 10%. of the share capital, the tax obligation of yields, cf. corporate tax tenment section 2 (2). 1 (c) and determine the influence of the liquidation party in accordance with the liquidation of the company. However, this shall not apply where the receiving company is indigenous to a Member State of the European Union or of the EEA, and the tax on profit should have been dropped or reduced in accordance with the provisions of Directive 2011 /96/EU or a the double-tax agreement with the State in question in the case of subsidiary assets.

c) The receiving physical person is non-EU/EEC; and has a firm influence in the company that liquidate liquidation, cf. § 2.

d) The recipient company owns tax-free portfolio tactics, cf. the section 4 C of the asset ' s holdings, in the presence of liquidation, and at least 50%. of the assets of the company winding up, consisting of directly or indirectly owned subsidiary or group holdings, or within the preceding three years prior to the winding-up period, a transfer of such shares has been transferred to the company ' s undertaking ; either direct or indirect shareholders or to a corporation corporation, cf. Section 2 (2). 3.

2) Loading by authorization of customs and tax administration in respect of :

a) The amounts or part of those paid by the encoding of liquidation projects from limited liability companies and cooperatives prior to the calendar year in which the company is finally dissolved when special circumstances are therefore dissolved. Recipients may not be authorised as mentioned in paragraph 1. 1.

b) Amouns made in the context of a reduction in the share capital or the cooperative capital of a company that is not under winding-up proceedings.

3) Exhaining as mentioned in paragraph 1 : 2 where the shares in the profit-making company are covered by the section 17 of the asset tax on the part of the asset and the receiving company, fulfil the conditions for the receipt of tax-free returns according to section 2 (2) of the company tax. Paragraph 1 (c) or Article 13 (1). 1, no. 2.

Paragraph 4. The following charges are not included in the taxable income for the consignee :

1) Fries and friandele.

2) Amount of amounts which are taxable for associations and companies by company tax havens in section 5 B (3). 4, and Article 12 (4) of the Merger Tax Code. 3.

3) The part of the minimum income from UCITS with a minimum rate of taxation, cf. section 16 C, referred to in section 16 C (1). 4, no. 10 if the income is received by persons, etc., which are taxable according to the section 1 (2) of the source tax of the source tax. However, the certificate of tax shall not apply where the income of the income is covered by the exchange rate of the exchange rate of Article 13.

Paragraph 5. A principal shareholder, as referred to in Article 4 of the Asset Taxation Act, which receives the profits from the company in the form of a car, a summer housing, a yacht or a helper house at its disposal, by the calculation of the taxable income, the value of the goods to which may be saved by private consumption in relation to the Goat. The value of the Gods is assumed in accordance with the rules laid down in section 16 (3) 4, 5, 6, and 9. 1. and 2. Act. shall not, however, apply to the yield in the form of an annual mansion made available to a main shareholder, as mentioned in section 16 (3). 9, last point.

§ 16 B. Whereas a shareholder or shares shaver shares, cooperatives and similar securities, including convertible bonds, as well as the drawing right of such transferable securities to the company that have issued the relevant securities, shall be the sum of the sum in the case of the undertaking concerned ; the taxable income of the person concerned. 1. Act. shall apply mutatis muted to a party in which the company which has issued the relevant securities has a determining influence, cf. Section 2 (2). 2, and in which the company directly or indirectly owns more than 10%. Of the stock record.

Paragraph 2. Gains and losses in the affeit of paragraph 1. 1 shall be treated in the following cases, in accordance with the rules of profit and loss, by the loss of shares and so on to others other than the issuing company :

1) In the case of the sale of shares acquired by a purchase or drawing right covered by Article 28, and when the stock acquisition is conditional, the stock in the case of the shares in the case of the employee is returned to the undertaking, which in such cases is obliged to to acquire these. However, it is a condition that the employee shareholder is not the main shareholder of the company following the section 4 of the Asset Taxation Act.

2) In the case of a company in winding-up proceedings in the calendar year in which the company will finally be dissolved unless one of the following conditions is met :

a) The holding company owns at least 10%. of the stock record of the company winding up and the encoding shall be subject to section 2 (2) of the corporation tax. 1 (c).

b) The owner of the company owns less than 10%. of the share capital, the tax obligation of yields, cf. corporate tax tenment section 2 (2). 1 (c) and determine the influence of the liquidation party in accordance with the liquidation of the company. However, this shall not apply where the receiving company is indigenous to a Member State of the European Union or of the EEA, and the tax on profit should have been dropped or reduced in accordance with the provisions of Directive 2011 /96/EU or a the double-tax agreement with the State in question in the case of subsidiary assets.

c) The off-hand natural person is non-EU/EEC; and has a dominant influence in the company that is liquidwinding, cf. § 2.

d) The company owner owns tax-free portfolio management, cf. the section 4 C of the asset ' s holdings, in the presence of liquidation, and at least 50%. of the assets of the company winding up, consisting of directly or indirectly owned subsidiary or group holdings, or within the preceding three years prior to the winding-up period, a transfer of such shares has been transferred to the company ' s undertaking ; either direct or indirect shareholders or to a corporation corporation, cf. Section 2 (2). 3.

3) In the case of the issue of shares, etc., subject to the section 17 of the Asset Taxation Act, where the holding company complies with the conditions for the benefit of tax-free yield according to section 2 (2) of the company tax. Paragraph 1 (c) or Article 13 (1). 1, no. 2.

4) In the case of shares, etc., which are covered by Section 19 of the Asset Taxation Act, or upon the abstention of investment evidence.

5) In the case of a shareholder ' s affirm of shares admitted to trading in a regulated market, the company which has issued them in accordance with the rules of the undertaking. however, paragraph 1 3.

6) By abstention, where customs and tax administration permits.

Paragraph 3. In the case of a shareholder ' s abstention of shares admitted to trade in a regulated market, the company which has issued them may sell when the sale is not covered by paragraph 1. 2, no. Two-four, to customs and tax authorities, indicate that the sale is subject to paragraph 1. 1. This is a condition that the expression will be made prior to the expiry of the year on which the abstention is made.

Paragraph 4. Paragraph 1 shall not include the drawing-up specials covered by Section 28.

Paragraph 5. Notwithstanding paragraph 1 Paragraph 5 B (3) shall be the sum of taxes which are tax-taxable for associations and companies. 4, and Article 12 (4) of the Merger Tax Code. 3, tax-free of the recipient.

§ 16 C. 11) An UCITS, with a minimum tax, is understood to mean an institute which issues the depositors ' deposits and who opted for the institution of the institution to be taxed in the participants. The UCITS shall make a minimum income in accordance with the rules laid down in paragraph 1. 3-8.

Paragraph 2. The evidence of an UCITS with a minimum rate of taxation or departments must justify all participants in the same proportion of the year's return on the return of each of the assets of the year or the passive in the Institute or a section thereof. The proportionate return is being done according to the relationship between the evidence and the detecting of all evidence in the department or department thereof. An UCITS can, however, be 1. Act. choose that the income must be taxed in the participants, even though they are traded or issued without the right to yield during the period from the date of the income of the income to the next date for the adoption of the yield at the time of the approval of the Foundation ; in the accounts of the previous income, where the Foundation does not actually adopt the proceeds.

Paragraph 3. The minimum income shall be the sum of income year ' s income as referred to in paragraph 1. 4 with deduction of losses in accordance with paragraph 1. 5 and expenditure pursuant to paragraph 1. 6. If an investment institution with minimum taxation ends or chooses to change the tax status, the minimum income is set up at the beginning of the income year until the time of termination or transfer to other fiscal status. Where the minimum income is to be discharged, paragraph shall be discharged. 7, 1. PC, not application.

Paragraph 4. The minimum income includes the following revenue :

1) Interest rates of interest and ongoing services are distributed over the period in which the revenue relates.

2) Remuneration for loan out of securities.

3) Officers yield after Section 16 A deduced containing profit and paid repaid tax, payment of steel after Clause 16 B and borrower's payment to the lender of his discredits on loan loans.

4) Gains of debts, cf. Article 14 (2) of the exchange rate law. 1, to the extent the winnings are not covered by No 1. 10. The charge shall be made after the exchange rate of section 26 (6) of the exchange rate of the exchange. However, the Foundation may choose to reap the benefits of all accounts in foreign currency according to the average method, cf. the section 26 (1) of the exchange rate of the court. If the average method is chosen, the institution may not later choose to make a profit after the exchange rate of the exchange rate of Article 26 (2) of the course of the exchange rate. 5.

5) W-won on debt covered by Section 6 of the exchange rate.

6) The price of financial contracts covered by the exchange rate law, section 29. The gear shall be discharged in accordance with section 33 of the exchange rate law.

7) The level of repayment of transferable securities and so on, which is subject to the tax law of the stock market, is not, however, the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the shares of the stock. The gear shall be discharged according to the section 25 and section 26 (5) of the shares of the asset. 2-4 and 6.

8) The price of shares, etc., covered by Section 19 of the Asset Taxation Code. The gear shall be discharged according to the section 23 (3) of the asset tax. 7.

9) Amouns referred to as a result of a lower-income minimum income, cf. paragraph 7.

10) Gains of claims in Danish kroner acquired prior to the 27th. January, 2010, and as at the time of acquisition, the minimum requirement for the exchange rate of entry of the exchange rate of Article 38, cf. Law Order no. 1002 of 26. In October 2009, loss of such claims were lost. However, losses may be dropped only to the extent that the losses do not exceed the benefits.

Paragraph 5. In the total amount of the following paragraph, 4, no. 1 9, the following losses are deducted from the following :

1) Loss of claims covered by Section 14 (4) of the exchange rate law. 1, except for losses covered by paragraph 1, 4, no. 10, and losses of debts in Danish kroner acquired prior to the 27th. January, 2010, and as at the time of acquisition, the minimum requirement for the exchange rate of Article 38 of the exchange rate shall not be fulfilled, cf. Law Order no. 1002 of 26. October 2009. For investment groups covered by company tax law's section 1 (1). 8, however, this does not apply to claims on companies with which a member of the association is the group association, cf. the section 4 of the exchange rate law where the claim is also covered by Section 4 of the exchange rate law. The loss, cf. 1. pkt., shall be collected after the exchange rate of section 26 (s) of the exchange rate of the law. The fifth paragraph is paragraph 5. 4, no. FOUR, THREE. and 4. pkt; shall apply mutatis muctis.

2) Loss of financial contracts covered by the exchange rate law, section 29. The loss is being collected according to the section 33 of the exchange rate.

3) However, losses in respect of transferable securities and so on, subject to the tax law of the stock market, are not limited to the shares of the shares of the shares of the shares of shares of the shares of the shares of shares in the field of equity. The loss shall be made in accordance with the section 25 and section 26 (5) of the asset tax. 2-4 and 6.

4) Loss of shares, etc., covered by Section 19 of the Asset Taxation Code. The loss shall be made in accordance with the provisions of Article 23 (3) of the Asset tax on the market. 7.

5) Amount made pursuant to paragraph 1. 8 as a result of a negative minimum income.

6) Amouns used for the introduction of evidence to the extent that the amount may be entered for revenues as referred to in paragraph 1. 4, no. 1-9 acquired before or as a result of the solution, cf. however, paragraph 1 9.

Paragraph 6. The UCITS may deduct the minimum income from deduction expenditure, in the amount of expenditure not exceeding any positive amount, in accordance with paragraph 1. 4, no. 1-9, and paragraph 1. 5.

Paragraph 7. The minimum income may be necpable to the nearest amount, which is a delegate by 0,10%. of the demonstrative evidence. Amount that are after 1. Act. should not be included in the minimum income, shall be produced at the minimum income of the following revenue. An acontouc fee is always collected as the actual amount paid.

Paragraph 8. A negative minimum income is produced for deduction of the minimum income in the following revenue.

Niner. 9. UCITS that are minimum taxable may choose to regulate the revenue, losses and administrative costs, cf. paragraph 4-6, which are part of the establishment of the minimum income, as a result of the issue of new evidence and the solution of evidence. UCITS may not subsequently alter principle. If the UCITS chooses to carry out a regulation as referred to in 1. ., however, the UCITS may not deduct the income of the income year at the minimum income covered by paragraph 1. 5, no. 6. Regulation after 1. Act. is thus :

1) In the case of the issue of new evidence, the revenue, losses and administrative expenditure shall be increased until the time of emission time, which shall be taken into account for the establishment of the minimum income after the emission. The increase in revenue, loss and administrative expenditure shall be incurred in accordance with the ratio of all evidence after the mission and the imposition of all evidence before the emission. However, the loss of losses shall not occur if there is an investment association covered by the Danish company ' s corporate tax rate. 8, at the time of the loss. Corporate members, cf. Section 4 of the exchange rate law shall be taken into account in this context for one member.

2) In the case of the introduction of evidence, the revenue, losses and administrative costs shall be reduced up to the time of the time of collection, which shall be taken into account for the establishment of the minimum income after the solution. The reduction of the individual revenue, losses and administrative costs shall be incurred in accordance with the relationship between the enchanting value of all evidence after the solution and the imposition of all evidence before the solution.

Paragraph 10. Election in paragraph 1. 1 of the fiscal status of an UCITS with a minimum level of taxation must be taken before the first of the Foundation ' s revenue to which the elections are to be applied. In a newly created UCITS, the choice must be made in connection with the establishment, if it is to be applied from the first income of the Foundation. The choice has sole effect on income commencing after notification of the choice to customs and tax administration. For newly-established UCITS, cf. 2. ., however, the option may have prior effect if the notification is sent to customs and tax administration no later than three months after the establishment, but at the latest before the end of the first of the Foundation ' s revenue to which the elections will be held. The UCITS must be set within the same time limit as specified in 3. and 4. Act. submit a notification to customs and taxation on the extent to which the institute is a stock-based, cf. Asset Taxation Act, section 21, or bond-based, cf. the section 22 of the asset tax law.

Paragraph 11. The UCITS shall not, within two months of the Foundation ' s approval of the accounts, no later than six months after the end of the Foundation ' s income, provide information to customs and tax administration on the size of the minimum income and its income ; the composition and information of any difference, if the amount actually entered for the participants exceeds the minimum income. In addition, the institute must before it in 1. Act. the time limit specified in the case of customs and tax administration on the minimum income and possible value added value shall be submitted to the institution ' s income in the year to which the minimum income originates.

Nock. 12. Where there is a notification of paragraph 10 or the information provided in paragraph 1. 11 shall not be submitted in good time, the participants shall be taxed by the contestants of profit and loss of evidence in the UCITS which originate from the income years from and with the income year prior to the non-timely submission of information and subsequently the following 4 : income, according to the rules of section 19 of the asset tax law. 1. Act. shall be equally applicable if timely and correct information on minimum income and so on and the composition of it shall be provided to the securities central or financial institution and so on in this country to the parties concerned in the country, cf. the tax control Act, section 10 A, and depositary or account drivers abroad, cf. the section 11 B of the tax control officer, so that they can submit timely reporting. If, from the UCITS, there is no timely and correct information for successive successive years, the tax on the section 19 of the asset shall be retained from Section 19 from the first year of the time required for timely and correct information ; on the fourth year following the last year, which is lacking in timely and correct information.

Paragraph 13. If an UCITS with minimum taxation, cf. paragraph 1, subsequently selects fiscal status as an investment firm, cf. Article 19 of the Asset Taxation Act shall send a notification to the customs and tax administration to the customs and tax administration. The decision shall take effect on the revenue of the institution which is commended after notification of the choice of fiscal status such as investment company has been submitted to customs and tax administration. Gains and losses of evidence in the Institute which origination from the income years from and with the income of the status shift shall be subject to the following 4 incomes, are taxed according to the rules of section 19 of the shareholdings of the asset.

Paragraph 14. The tax minister may lay down detailed rules for the obligation to provide information and so on in accordance with paragraph 1. 11.

§ 16 D. The provisions of section 16 A and 16 B shall apply to revenue acquired and losses found on 1. On January 1962 or later, the provisions shall replace the date laid down in Article 4 e and Section 5 of shares, shares and similar securities, as well as the profit and loss of the securities referred to above.

§ 16 E. If a company and so on subject to the section 1 (1) of the company tax tenet. 1, no. 1 or 2, and similar undertakings, etc. from abroad directly or indirectly granting loans to a physical person, the loan shall be treated in accordance with the general rules of the tax legislation, subject to the obligation to repayment, provided that the lender is paid ; and borrowers are a link in section 2. 1. Act. shall not apply to loans granted in the context of a normal business outline, on the usual loans from financial institutions or loans to self-financing as referred to in company law, section 206 (1). 2. 1. and 2. Act. it shall apply mutatis muchas; to the use of security and to the funds made available.

Paragraph 2. For the repayment of loans etc., that is taxed in accordance with paragraph 1. Paragraph 1 shall not include the withdrawal of the tax-taxable income of the company.

§ 16 F. (Aphat)

§ 16 G. The income of the taxable income shall be included in the case of a pension or loss of a pension, in his taxable income, from the deducted subsidy to the scheme, unless the amount is taxed, of the Pension of Pension Act, section 24.

§ 16 H. If a taxable subject is covered by the section 1 (2) of the source tax at the source of the source tax. 2, controls a foreign company or association and so on. (the company), cf. paragraph 6, the taxable co-income of the company ' s CFC income shall be discharged in accordance with paragraph 1. Article 32 (7) and " corporate tax havens ". 5 when the income is positive. 1. Act. shall apply only where the company has concluded an agreement on the tax rate or tax base of the tax authorities of the State in which it is indigenous, including in accordance with the provisions of a double-tax agreement, or where the tax rules are in the Member State concerned shall be situated where the controlling shareholder is based, or the conditions below are present :

1) The company ' s total foreign income tax is less than the tax rate calculated on the basis of the rate in section 17 (5) of the company tax. 1, of the total taxable income of the company, set out in accordance with paragraph 1. 4 and 5 for that product concerned.

2) The company's CFC income, cf. paragraph Section 32 (4) and corporate tax havens. 5, for the same period shall amount to more than one and a half of the taxable income of the company in accordance with paragraph 1. In the case of the assessment, taxable income originated from companies controlled by the company, if the companies are belonging to the same country as the company. Instead, taxable income in the companies concerned shall be proportionate according to the direct or indirect ownership share of the company.

3) The shares of the taxman, the investment firms, etc. in the company are not shares or investment firms, etc. in investment firms, in accordance with the rules of the Asset Taxation Act.

Paragraph 2. The taxable person may, upon request, be exempt from taxation in accordance with paragraph 1. In the case of companies belonging to a foreign state within the European Union or of the EEA, if the taxable person may prove that the company is truly established in that State and there is a real economic activity in respect of : CFC income. It is a prerequisite for exemption from a dual tax agreement, the aid directive or the other agreement on the exchange of information, to verify the documentation of the taxable income of the CFC. The taxable tax is not taxed by the income of foreign companies, as referred to in paragraph 1. 1, to the extent that the income is to be taken into account for a company ' s or a fund ' s taxable income according to section 31 A or section 32 or the Fund Code of the Fund Code 12.

Paragraph 3. A company or association, etc., shall be considered to be foreign if it is established in a foreign state, the Faroe Islands or Greenland, including, in accordance with the provisions of a double-tax agreement. The income of the company shall be established according to the territorial principle, cf. company tax tenment section 8 (3). 2, 1. 3. Act. Paraganes 1 and 2 shall apply mutatis muted to the fixed operating premises of the subsidiary situated outside the State in which the subsidiary is established.

Paragraph 4. In the case of the company ' s CFC income and the total taxable income of the company, taxable profit and deductible losses shall be calculated on the basis of the actual acquisition sums and the actual acquisition time, unless : the storage principle shall be used. Depreciation-entitled assets are considered to be acquired for the actual acquisition sum and written by the total foreign tax depreciation. If the company ' s undertaking with a positive foreign income is not reduced to the greatest possible extent by exploitation of foreign depreciation options or a foreign depreciation basis, corporate tax relief is not used as a tax base § 31 A, paragraph. 8. Depreciation and other expenditure which, according to the choice of the taxpayer in accordance with Danish rules, can be deduculate in the income concerned, shall be deducily deductable if the undertaking by the decision to make up the taxable income by foreign rules carries out accordingly ; deduction in the same income. 1.-4. Act. shall not apply where a Danish tax value is already provided for the assets and liabilities concerned. If the company at the income tax after foreign rules has been entered into the acquisition and acquisition times of an incoming company, the same time shall be entered in the field of purchase and the purchase times of the Danish revenue. If a transfer is made to another company in which the recipient company for foreign rules enters the acquisition and acquisition times of the company, and the taxable after the transfer, the recipient company shall control the receiving party ; account shall be taken of profits and losses not in the Danish income statement.

Paragraph 5. In the calculation of the total taxable income of the company, the income deficit must be deducted prior to the achievement of control or income without taxation under paragraph 1. 1, to the extent that the company in the calculation of the foreign income is counting losses, and deficits can be counted according to Danish rules. Other deficits are counted according to Danish rules. The transfer of deficits from other companies in the context of co-taxation on the basis of foreign rules shall be carried out by the Danish income, with no more than an amount equal to the deficit which may be leviated according to Danish rules. Deduction for group contributions by foreign rules shall be carried out accordingly by the Danish income statement. However, the deducted deducted shall not exceed the deficit which may be subject to Danish rules. Corporate contributions, which are taxable by foreign rules, are always included in the Danish income statement. Deposits in the company may be presented solely to deductions in income earned by the same company.

Paragraph 6. Paragraph 1 shall apply where the taxable collectively or collectively with a fund or a trust in which the taxable person or his or his or his or her presence in the presence of a foreign company is supervized by the taxable person or his or his or his or her presence in the case of the taxable person or his or his or his or her presence referred to in paragraph 1. 1. The taxable person shall be deemed to control a company, if they are directly or indirectly, or jointly, with more than 50% of the person concerned. of the shareholdings of the company or at its disposal more than 50%. of the voices in the company. 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. Ownerholdings and voting rights holders of party contestants with whom the taxable person has an agreement on the exercise of control, or as contained by a company or association, etc. as mentioned in section 2 (2). ONE, TWO. Act. (Transparent unit) in which the taxable participant is taken into account for the decision in 2. Act.

Paragraph 7. The income statement of the taxable person shall be counted as part of the company ' s CFC income corresponding to the average share of the company ' s total share capital, which is owned by the taxable person in the income year. However, only income earned by the company in that part of the taxable income is calculated, where the taxable person has control over the subsidiary.

Paragraph 8. When the company ' s assets and liabilities acquired or processed before the taxable person received control of the company, the commercial value at the time the taxable person was able to control the company shall be used instead of : the amount of the purchase price. Corporate Treasument Section 4 A (3). ONE, TWO. and 3. pkt; shall apply mutatis muctis. This only applies if the profits and losses of the assets and liabilities in question are not already included in the Danish income statement. When the company meets the conditions set out in paragraph However, without having fulfilled them in the preceding income, the assets shall be deemed to have been written off by the foreign tax depreciation of the preceding revenue, subject to paragraph 1. FOUR, THREE. ptangle, equivalent use. Recycled depreciation shall not exceed the amount by which the sum of depreciation carried out this year in the year of taxation after that provision exceeds the actual loss of value after the date on which the taxable person was controlled. Where a transfer is made to another undertaking in which the recipient company for foreign rules enters the acquisition and acquisition times of the company, and the taxable after the transfer, the recipient company shall continue to control the receiving party ; with the same direct or indirect ownership share, account shall be taken of profits and losses not in the Danish income statement.

Niner. 9. The income statement of the taxable income shall be taken into account as part of the company deficit resulting from the CFC income as referred to in paragraph 1. 1, no. 2, representing the total taxable income. The other part of the deficit lapses. Similarly, there are deficits that have been transferred from other companies as part of a co-taxation or other regulatory framework whereby deficits can be transferred. However, the company's resulting and transferred deficit can be counted at a maximum of a sum corresponding to the deficit in accordance with Danish rules.

Paragraph 10. The CFC income in accordance with paragraph 1. 7-9 shall not exceed the share of the taxable income of the company ' s total taxable income as provided for in paragraph 1. 4 and 5.

Paragraph 11. Corporate Tax Code Section 32 (3). 10 shall apply mutatis mutable to the taxable subject of paragraph 1. In the case of the assessment of the taxable undertaking, the income of the company shall also be taken into account as foreign tax, which would have been imposed on the company on the basis of the income.

Nock. 12. Corporate Tax Code Section 32 (3). Paragraph 11 shall apply mutatis mutable to the taxable subject of paragraph 1. Paragraph 1 shall, however, be granted only to foreign taxes on the part of the year of the year ' s total, corresponding to the ratio of the income in accordance with paragraph 1. The total taxable income of the seven-nine and the company ' s total taxable income shall be collected. 4 and 5.

Paragraph 13. In the case of the taxable subject of paragraph 1, 1 shall include the dividend from companies and so on covered by paragraph 1. 1 not to the taxable income, in so far as the yield does not exceed the Danish tax, which the taxable person must pay of the income in the company.

Paragraph 14. If the taxable income tax is paid in accordance with this provision Danish CFCs, the CFC tax may be paid in cash on a later income to the extent that the sum of foreign paid taxes on income is covered by paragraph 1. 1, cf. corporate tax havens section 32 (3). 11 and the actual paid Danish CFCs, as a result of this provision, exceed the sum of the Danish tax on the income provided for in paragraph 1. 1, cf. corporate tax havens section 32 (3). 5, for the years in question and intermediate years. To the extent that the taxable person has received yields that are not included in the taxable income resulting from paragraph 1. 4, the cash payment to the taxable income of that income is included in the repayment of CFC tax.

§ 16 I. Taxable subject to the section 1 (2) of the source tax of the source tax. 2 which directly or indirectly controls a Danish or foreign company or association and so on. (The company), which directly acquires shares through the capital and venture funds, the company ' s positive share income shall be included in accordance with paragraph 1. 4 as CFC income when the company has a preferential position in the capital or venture fund. The taxable person shall be deemed to check the company and so on when either section 16 H (s). 6 have been fulfilled or the taxable shall be co-founder of the capital or venture fund or participation in the management or operation of the capital or venture fund or in enterprises owned by it. 1. Act. shall not apply where the shares of the taxman and so on in the company are shares or investment certificates, etcetera, subject to the section 19 of the asset tax on investment firms.

Paragraph 2. The company has a preferential position as set out in paragraph 1. 1, when it has been agreed that the company ' s proportionate share of the result in the investment unit exceeds the proportion of its proportionate share of the total amount of participating funds. The total amount of participating funds shall cover both the deposit capital and the loan capital have been deposited by participants in the capital and venture fund.

Paragraph 3. In the capital and venture funds referred to in paragraph 1, 1 means investment units which are investing in shares with a view to, in whole or in part, one or more companies, etc., in order to take part in management and operation of these.

Paragraph 4. Company's share income, cf. paragraph 1, shall be calculated as the sum of :

1) Trade and abstention sums relating to shares, etc., which are covered by the asset tax law, irrespective of the size of the owner.

2) Gains and losses relating to shares, etc., which are covered by the asset tax law, irrespective of the size of the owner.

3) Deduction for the default yield, cf. Article 17 A (3) of the stock market. 4, of the company ' s deposited capital into the capital and venture capital.

Paragraph 5. In the case of loss of profits and losses by the loss of shares, etc., cf. paragraph 4, shall apply the principle of application, cf. the section 23 (1) of the asset tax on the market. 1.

Paragraph 6. If the stock income in accordance with paragraph 1 4 for an income shows deficits, this deficit may be dedured in accordance with paragraph 1. 4 for the following revenue. The deduct can only be transferred to a later income, to the extent that it cannot be spatial in past years of income.

Paragraph 7. In the calculation of the income of the taxable person, the proportion of the company ' s share income corresponding to the average direct or indirect share of the company ' s total share capital, which is owned by the taxable person in the income year, shall be counted. However, only stock income is calculated by the company in that part of the company's income, where the taxable person has control over the company.

Paragraph 8. A reduction shall be given in accordance with section 33 (3). 1 and 7, for the Danish and foreign taxes of the company and taxes on the company ' s income as a result of section 16 H and company tax havens. However, the impact must not exceed the proportion of the total Danish and foreign taxes, which are proportionate to the company ' s stock income in accordance with paragraph 1. 4.

Niner. 9. In the case of the taxable subject of paragraph 1, 1 shall include the dividend from companies and so on covered by paragraph 1. 1 not to the taxable income, to the extent the yield does not exceed the tax to which the taxable person is to pay the income of the company.

§ 16 J. If a taxable income tax has paid taxes on the return of a capital or venturef, the tax may be paid to the taxable in a later income, to the extent that the return is repaid to the other investors at a time of the year ; the reorganisation of the distribution of the funds in the capital and the venture fund.

Paragraph 2. To the extent that the taxable person has received yields that are not included in the taxable income as a result of section 16 H (1). Paragraph 13, or Section 16 I, paragraph 1, 9 is included in the cash payment to the taxable income of the income in which the tax is repaid.

§ 16 K. 12) Taxable subject to the section 1 (2) of the source tax of the source tax. 2, which has the diocese and has deposited assets in a trust at a time when the taxable person was taxable in accordance with one of the rules referred to, the income of the threat is included, cf. paragraph 6, in the calculation of the taxable income, when the income in the threat is positive. 1. Act. the corresponding use shall apply to the taxable subject covered by the said provisions, which deposits assets in a trust without being a founder. Taxable after the death penalty number of section 1 (1) of the estate of the death penalty. The fiscal position of 2 shall be entered in the tax post of 1. and 2. Act.

Paragraph 2. Paragraph 1 shall apply mutatis mutias to the taxable subject to the provisions laid down in paragraph 1. 1, although they were not fully taxable at the time of the Foundation and the time of entry, if they have previously been fully taxable, and if the foundations or deposits have been made in the past 10 years prior to it, full reentry of the taxable man.

Paragraph 3. If there are more founders or depositors in a trust, the income is distributed proportionally according to the commercial value of the assets deposited at the time of the foundation. In the case of subsequent deposits, a new calculation of the income distribution is based on the foundations of the assets and deposits of the assets of the assets before the deposits and the trading value of assets by the subsequent deposits. In the income that the subsequent deposits are carried out, a proportionate part shall be allocated only to the subsequent deposits corresponding to the proportion, the period from the income to the end of the income year shall be the income of the income year.

Paragraph 4. Paragk 1 and 2 shall not apply in the following cases :

1) The taxable payment is that it is a sine qua non for the existence of the threat of existence, finally and irrevocably renounting the fortune.

2) The taxable amount proves that the funds in the trough are used exclusively in the universal or otherwise verbally useful way of benefning a larger circle of people.

3) The taxable person shall demonstrate that the funds in the test are used exclusively for the purpose of a greater circumference of persons not covered by the Section 1 (2) of the penalty slots. 2.

4) The taxable payment is that the threat is an investment firm, cf. The section 19 of the asset tax.

Paragraph 5. Taxable as referred to in paragraph 1. 1 and 2 include the income of a trust if the threat has been set up or assets have been deposited by controlled companies, cf. § 16 H (4) H) 6, and the taxable person would have been taxable from the income if the taxable man himself had set the test or deposited the assets. Only a proportion of the company ' s income corresponding to the taxable person ' s direct or indirect ownership of the controlled company is taken into account.

Paragraph 6. The income of the threat shall be made in accordance with the rules which would apply to the taxable referred to in paragraph 1. Section 9 of the Source Tax Code of Section 9 shall apply mutatis mums to assets and liabilities which have been purchased before the income of the threat is covered by paragraph 1. 1 or 2. The sub-fire in the trough is resisted in the income of the following income in the threat according to the rules that would apply to the taxable person. Deposits can only be produced if it cannot be spatial in income in an earlier income.

Paragraph 7. A reduction shall be given in accordance with section 33 (3). 1 and 7, for the Danish and Foreign Taxes of the threat. However, it is only a reduction in the overall tax of the year, which corresponds to the ratio of the income of the taxable income and the total income. 1. and 2. Act. the corresponding use for taxes on the payload has been paid by the trustee.

Paragraph 8. Paragrability 1 to 7 shall apply mutatis mutiously to funds and other similar entities where it is not an essential requirement for the entity to give a definitive and irreversible sacrifice on the property.

§ 17. Debts of debt may not be deduced by the deductions of the taxable income to the extent that the debtor as a gift or an advance payment has taken on the debt to life-heirs or their spouses or to the fund, grants or the like, which are not wholly or partially created for the benefit of certain families. Children and foster children are equed with life heirs.

§ 17 A. In the calculation of the taxable income, the cost of taxes and duties and excise duties shall not be deducisable except for interest by reference to Article 36 of the Act on the Tax of Boxes of Death and gifts and section 12 on the taxation of profits by virtue of the payment of the payment of duties and section 12 of the applicable tax on profit. the abstention of immovable property.

Paragraph 2. Interest of loans granted under the granting of loans for the payment of property taxes on certain parcel and row houses and loans for the payment of property taxes cannot be deducitable from the deduct of the taxable income. The same applies to the interest on loans granted under Section 33 of the polluted soil of the polluted soil.

Paragraph 3. Interest of housing loans granted under the law on the housing benefit to pensioners or on individual housing aid may not be deducised by the deduction of the taxable income.

Paragraph 4. Intermediates as a result of late payment of customs and tax administration services to the auditor in accordance with the provisions of Article 3 (3) (3) (d) of the tax control Act. 3, or Article 5 (a) (a) of the collection Act. 3, cannot be deduciculent by the deducisation of the taxable income.

§ 17 B. Amount due to the municipal property tax section 29 A shall not be included in the inventory of the recipient ' s taxable income and does not give rise to any change to the recipient's income for previous revenue.

§ 17 C. Expenditure for deposits, boxed, accounting, and administration, incidentally, regarding securities and bank accounts, which are used to acquire, secure and maintain capital income, cf. a person tax of Article 4, or share income, cf. Taxation of persons, Section 4 (a) shall not be deducting from the deducting of the income of the taxable income.

§ 17 D. Fees which are disposed of by financial institutions for holders of profit-bank accounts, may not be deducible in the calculation of the taxable income of the financial institution.

§ 17 E. (Aphat)

§ 18. The interest of loans to be taken against safety in life assurance policies, drew in time after the 30. In November 1939, only the deduction of the taxable income shall be deductible as regards the amount of the loan amount that exceeds the withdrawal value of the insurance.

Paragraph 2. The provision shall not apply to insurance, because if the premium payment extends over a period of at least 10 years and if the withdrawal value is not arbitrarily increased by exceptional premium deposits.

§ 18 A. (Aphat)

SECTION 18 B. (Aphat)

§ 18 C. (Aphat)

§ 19. (Aphat)

20. (Aphat)

§ 20 A. (Aphat)

§ 21. (Aphat)

§ 22. (Aphat)

-23. (Aphat)

§ 24. (Aphat)

§ 25. (Aphat)

SECTION 26. (Aphat)

§ 27. (Aphat)

§ 27 A. Taxable persons who shall answer the general income tax of remuneration for the dispositation of the patent, copyright for literary and artistic works, the right to a pattern or trade mark or similar Fixed Term or for remuneration for payment ; the disputing of a specific manufacturing method or similar (know-how), may, if the remuneration of the Agreement should not be fully paid into the disposable wound, select from this and later years alone to reproduce the payment amounts which, in accordance with the original agreement, may be required for the year in question. However, the payment amounts shall be paid no later than in the year in which they are paid. This is a condition for the application of the rules in 1. 2. a point that the taxable person is the author of the disposable right or know-how or that the right or know-how has been acquired as part of the nutritional path of the taxable person or in speculative purposes.

Paragraph 2. The same applies to companies and associations to be taxed for remuneration as referred to in paragraph 1. 1 in accordance with the rules of the law on income taxation of limited liability companies, etc. 1. Act. does not, however, apply in the case of transfers between corporate affiliates, cf. corporate tax havens, section 31 C.

§ 27 B. (Aphat)

§ 27 C. (Aphat)

§ 27 D. (Aphat)

§ 27 E. Remuneration that a person receives when a research or development work is disposed of, may be included in the inventory of the income of the taxable income within a 10-year period beginning with the revenue in which the Disposal is made. It is a condition that the transfer is made to an asset or party undertaking with a view to further development of the above work, and that the entire remuneration is granted in the form of shares or parties in the company concerned.

Paragraph 2. The taxable person determines how much of the remuneration to be included in the income of each year within the 10 years period, cf. however, paragraph 1 3 and 4. Amouns included in the income for one year cannot later be transferred to another year. In the light of the tax return, information on the part of the remuneration that has not yet been included in the taxable income shall be provided.

Paragraph 3. By abstention of the items referred to in paragraph 1. 1. (1) The shares or parties referred to above shall be included in the calculation of the income of the taxable income at the latest on the income in which the abstention occurs.

Paragraph 4. The tax duty of the taxman shall be subject to the tax revenue of the source tax at source, or will be the taxable subject, in accordance with the provisions of a double taxation agreement in a foreign state, the Faroe Islands or Greenland, shall be remunated ; referred to in paragraph 1. TWO, THREE. .. shall be taken into account in the calculation of the taxable income of the income in which the income tax is to be terminated or where there is a relocation of the tax base.

§ 28. In the case of persons paid in payment to the shares of shares or drawings of shares of the company in which they are employed, the taxing of the buying or drawing-up of the purchasers shall be entered at the time of the buying-in or the drawing-up of the buying-in ; the right of drawing shall be used or claimed. The same applies to the taxation of refrigerates for shares or drawings of shares received as part of an agreement on personal work, by the way, or in the stock of shares of shares or drawings of shares selected by members of the Member State ; the company ' s management board shall receive as payment of, or co-consignees. The person shall be deemed to have received a payment, provided that they pay an amount which is lower than the commercial value of the purchase or the commercial value of the character, at the time of unconditional right to the receipt of the purchase or the drawing-up of the goods. In the case of meat preparations, the application of the rules in 1 shall be and 2. a point that the received purchasers contain a right either to the employee or the company that has provided the purchasers to acquire or supply shares. Furthermore, the application of the rules in 1. and 2. Act. subject to the fact that the company where the recipient is employed, etc., either has issued the driving or drawing-rights or the buying-in or the drawing-up of a company which is affiliate with the company, cf. Section 4 (4) of the exchange rate law. 2, and which have issued the drawing-up of the drawing-up, respectively. Taxation shall be made on the basis of the time of the time of departure of the meat or the drawing room at the time of use. If the company which has issued the purchase or drawing-rights or the company in which the person under the purchase or character may acquire shares prior to the use or abstention of the person entering into a concentration, fission, supply of the person or the person ; assets or equity exchange, the person shall not be regarded as having stood the agreement at the merger, division, the assets or assets of the stock exchange. If the received buyers or drawing-right expires unused, the tax shall be suspended after Section 16, cf. State Treasument Section 4.

Paragraph 2. Paragraph 1 shall apply mutatis mums to shares of shares or drawings of shares received from a company that is affiliates with the company where the person is employed and so on, cf. Section 4 (4) of the exchange rate law. 2. It is a condition that the colder, respectively, the drawing-up is issued by the company providing the drawing-up of the drawing-up.

Paragraph 3. Where the preparations are carried out or drawing up the drawing-ins covered by paragraph 1, In accordance with the rules laid down in Article 6 (6) of the State Tax Code, 1 or 2 shall be added to the rules. the provisions of paragraph 1 (a) of deductible expenditure may be deducted from the amount of deductible expenditure corresponding to the value of the character in the place of use at the time of use, and the deduction of the taxable income may not be deducted from it. in the case of revenue, where the colt is used, the right of the drawing shall be used. Where the carnal or drawing has been granted by a company that is affiliate with the company in which the recipient is employed and so on, cf. Section 4 (4) of the exchange rate law. 2, shall enter a possible tax on the company in which the recipient is employed, etc., only in the income where the colt is used for the right of the drawing and the right of the drawing.

Paragraph 4. Obligation of the taxable duty according to the tax burden of the source tax, without at the same time, to be taxed according to the section 2 (2) of the source tax. 1, no. Paragraph 1 or 2 shall be remuneable as referred to in paragraph 1. ONE, ONE. and 2. .. shall be taken into account in the calculation of the taxable income for the income in which the tax is discontinued. After the provisions of a double taxation agreement in a foreign state, the Faroe Islands or Greenland, the taxable person shall be treated as such by applying the rules in 1. Act. with an end to the tax duty. Taxation shall be made on the basis of the value of the cooled, or the character of the drawing, at the time of termination of the taxman.

Paragraph 5. Discover the tax duty of the taxman according to the section 2 (2) of the source tax. 1, no. 1 or 2, without the taxable duty at the same time, as provided for in paragraph 1 of the source tax rate of section 1, payment as referred to in paragraph 1 shall be that : ONE, ONE. and 2. .. shall be taken into account in the calculation of the taxable income for the income in which the tax is discontinued. Taxation shall be made on the basis of the value of the cooled, or the character of the drawing, at the time of termination of the taxman.

Paragraph 6. The taxable person may, by virtue of the rules of the tice-down payment of section 73 E, be able to pay taxes and labour market contributions calculated in accordance with paragraph 1. 4.

Paragraph 7. Where the purchase or drawing of the shop is to be used, the duty of the purchase or drawing shall be made after paragraph is entered. 4 or 5, the taxable choice for these buying or drawing is to make up the taxable remuneration on the basis of the value of the purchase or the design court at this time. Access to calculation after 1. Act. be subject to the submission of taxes on customs and tax administration by the relocation and tax administration and that the tax administration shall be lodged by the tax and tax administration on the subject of tax and tax administration.

Paragraph 8. In the event of a purchase or drawing-recorder, an unused tax obligation shall expire after paragraph (s). 4 or 5, the obligation to pay taxes and the labour market contribution of those buying and drawing-drawing courses shall be discharged. Disposal of taxes and labour market contributions after 1. Act. where the relocation etc. has been submitted for customs and tax administration prior to the expiry of the shipping and tax administration prior to expiry, notification of the customs and tax administration shall be lodged at the end of the period of time, in the absence of a notification to the customs and tax administration. expiry of the self-deferrous release.

Niner. 9. In the case of refrigeration preparations and drawings, where the duty to the Member of the Commission shall be entered into : 4 or 5, but which are subject to new tax obligations in this country, the obligation to pay taxes and labor ' s contribution of the cartons and the drawing-ins of the taxable shall be suspended or refused the withdrawal of the taxable duty. The buying or drawing courts shall be treated in accordance with the rules laid down in paragraph 1. One-three, since taxation in a later use or abstention occurs on the basis of the value of the purchase or the design court at this time.

Paragraph 10. Reducrate taxes and labour market contributions in accordance with paragraph 1 7, or the obligation to pay taxes and labour market contributions pursuant to paragraph 1 shall be discharged. 8 and 9 shall be repaid for any paid tax and labor contributions, 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.

§ 28 A. (Aphat)

§ 28 B. (Aphat)

§ 28 C. (Aphat)

§ 29. If a self-employed person has more than 10 people as owners, some owners do not participate in the operation of the establishment, then the latter must draw up a common tax law by the tax law ; general rules. However, interest-income and interest-cost, etc., cf. Section 5 shall be allocated over the period in which interest is concerned. Depreciation and depreciation must be carried out with the same rates for the respective owners, cf. however, paragraph 1 THREE, TWO. Act.

Paragraph 2. The common tax rules shall be upheld for the calendar year, unless the Treasuer may permit the use of another financial year.

Paragraph 3. The common tax rules shall be set up in accordance with paragraph 1. 1 and 2 shall be used by the taxable person on the income statement. However, this does not apply to depreciation and depreciation rates, if the taxable person has written different from the other owners.

Paragraph 4. Renewable energy installations or units in renewable energy plants that apply the rules in section 8 P (3). Paraguation 2 and 3 shall not be included in the calculation of the number of owners in paragraph 1. 1.

-$30. In the calculation of the taxable income, the employer shall not be included in the treatment of the employer to treat the employee's abuse of medicines, alcohol or any other rusate or to the back-return. The income of the taxable income is also not included in the interest paid by the employee by the employer providing this loan to cover the costs of treatment for the misuse of medicines, alcohol or any other rusating or by-the-charge ; Respering deal. If the employer has chosen to draw up insurance for the costs of such operations, or if the employee has drawn such insurance and the employer covers the employee ' s expenses, be counted as : equivalent not the insurance premium or the amount received by the employer at the time of the inventory of the taxable income of the staff.

Paragraph 2. Taxation of benefits for the provision of medical expenses incurred by the employer in connection with the treatment for the treatment of medicines, alcohol or other incucoators shall be limited to expenditure for a period of not more than 6 months ; from the first day of treatment, excluding expenditure incurred during hospitalization, clinic el.lign. The same applies to the tax freedom of interest rates of a loan, insurance premiums or amounts to cover thereof, cf. paragraph 1, in the extent to which medical expenses are covered by the loan or insurance, in addition to the said period.

Paragraph 3. This is a condition for the freedom of taxation provided for in paragraph 1. 1 that the expenditure shall be borne in the context of the employer ' s general personnel policy for all employees, including that an insurance drawn by the employer is offered to all of the company ' s employees. However, the tender may be limited by general criteria of the ancienity and the number of working hours.

Paragraph 4. It is also a condition of the freedom of taxation of benefits to be borne by the employer in accordance with paragraph 1. 1 to the employee's treatment for the misuse of medicines, alcohol or any other means of use, that a written medical declaration is available that the employee has a need for the treatment.

Paragraph 5. It is a precondition for the tax freedoms of insurance premiums in accordance with paragraph 1. ONE, THREE. a point that the insurance claim shall state that the insurance covers only the treatment provided for in paragraph 1. 1 that satisfies the requirements of paragraph 1. 4.

Paragraph 6. Paraguation 1 to 5 shall apply to the treatment of treatment for the treatment of medicines, alcohol or other rusating or back-ending benefits provided to persons as part of an agreement on the provision of personal work, in cases where the company ' s employees ; shall be subject to a system as referred to in paragraph 1. 1-5 shall also apply in the case of benefits for treatment for the treatment of medicines, alcohol or other incubation or other incubation (s) being given to persons elected to member or co-operation of boards, committees, commissions, councils, mention or other collective bodies, including the parliament and the municipality of the Council and the municipalities of the Council. Paraguations 1 to 5 shall also apply in the case of benefits for treatment for the treatment of medicines, alcohol or other russories or to the back-rehab, which is granted to members of a union, in the case of the pension fund, or other forms of treatment.

§ 30 A. In the calculation of the taxable income, taxable persons operating in self-employment are deducing expenditure on the treatment of drug abuse, alcohol or other ruscants or to the back-rehab for themselves and for a a spouse who does not largely run the company but who are receiving a portion of the company's profits, cf. the section 25 A, paragraph of the source tax. 3, in accordance with the rules laid down in 2-6. The right to deduction is conditional upon the fact that

1) the person to whom the treatment relates is a participant in the operation of the undertaking with a personal effort of not insignificant propor; and

2) any employees who are operated by the self-employed person other than those covered by the person tax on the section 4 (4) of the person concerned. 1, no. EUR 9 or 11, with at least two owners as part of the general personnel policy of undertakings, at the latest, at the same time as the establishment of the system of self-employed persons offered a similar system of tax free for payment of employer ; for the misuse of medicines, alcohol or other rusating or vertebral exacation, cf. -$30. If there are, after paragraph 30, paragraph 30. THREE, TWO. ...........................

Paragraph 2. The right to deduction after paragraph shall be : 1 includes benefits to be treated for the treatment of medicines, alcohol or any other rusating or the back-rehab. If the self-employed person has chosen to draw up insurance for the costs of such treatment or of the resettlement of the market and, where appropriate, for any employees in the establishment, an equivalent insurance policy shall be drawn after section 30 (5). ONE, THREE. ................... If, for employees in a company, an insurance is drawn up as referred to in section 30 (3). ONE, THREE. pkton and the self-employed person, or any spouse, covered by the source treasuer ' s section 25 A (3). The third, for insurance reasons, cannot be covered by insurance, provision may be deducing from the provision of benefits as set out in 1. and 2. pkton, provided that such services are equivalent to the benefits which the employees are covered by the insurance.

Paragraph 3. The right of deduction for the costs of medicines to be held in connection with the treatment of medicines, alcohol or other ruscants is limited to expenditure incurred for a period of not more than 6 months from the first day of therapeucation, excluding expenditure ; occurred during hospitalization in hospital, clinic el.lign. The same applies to the deductible of insurance premiums, to the extent to which medical expenses are covered by the insurance in excess of that period.

Paragraph 4. This is a condition of the deduction entitlement for benefits which shall be held in accordance with paragraph 1. TWO, ONE. pkton, for the treatment of medicines, alcohol or other ruscants, that a written medical declaration has been written on the need for the treatment.

Paragraph 5. This is a condition of the waiver of insurance premiums in accordance with paragraph 1. TWO, TWO. a point that the insurance claim shall state that the insurance covers only the treatment provided for in paragraph 1. TWO, ONE. ptangle that satisfies the requirements of paragraph 1. 4.

Paragraph 6. In the calculation of the taxable income for a spouse who does not largely run the company but who are receiving a portion of the company's profits, cf. the section 25 A, paragraph of the source tax. Paragraph 3 shall not include benefits from the other spouse or the payment from insurance referred to in paragraph 1. One, two, four and five. ~ 30 (5)) 2 shall apply mutatis mutis.

§ 31. In the case of deducting the taxable income, payments shall not be included in the costs of training and courses when the services are received from an employer in the context of employment or as part of an agreement on the granting of : personal work, incidentally, and benefits are covered by paragraph 1. 3. Benefits covered by paragraph 1. 3 for the costs of training and training shall also not be included when they are received by the termination of a function. 1. Act. shall also apply to benefits covered by paragraph 1. 3, which is given to persons selected for members of or assisting the boards, committees, committees, commissions, fissures, furnace or other collegial bodies, including the Parliamentary Council and the municipalities ' s offices, shall be granted to members of a union ; the unemployment fund or the pension fund, as well as given to workers within the context of self-selected skills development, in accordance with collective agreement. The same applies to benefits covered by paragraph 1. Three persons receiving from the State of the job centre or as students are receiving from the Educational contribution of the Employers ' Educational contributions. The same applies to benefits covered by paragraph 1. 3 that is provided by an educational place or under Article 73 (b) in the law on active employment for persons participating in training under the law on labour market training and so on. The same applies to the allocation of free space according to the law of universities ; (university law) or law on scholarships to certain foreign students at short and medium-term higher education. The same applies to grants to the payment of grants, which shall be granted under the State ' s adult education grant aid, as well as for grants eligible for the participation of adult education (VUS), including aid granted in accordance with section 23 (1). 3 and 4, cf. paragraph Two, in the state's adult education support system. Similarly, in the case of payment to the Participant Payment, which is granted under Article 73 b in the Act of active employment for persons participating in training, which is subject to the law of state's adult education grant or grant for reimbursement and subsidies, means of transport by means of participation in vocational training and training.

Paragraph 2. Paragraph 1 shall not apply where the training or the course is strictly a private nature of the beneficiary.

Paragraph 3. The following benefits shall be taken into account under paragraph 1 not for the taxable income :

1) School or Participant Payment. However, services for the acquisition of driving licences to ordinary cars may not be granted tax-free unless the employer, etc., shall not be granted, without prejudice to the employer. paragraph 1, shall have the obligation to hold the benefit in accordance with applicable law.

2) Benefits to cover book and material expenses relevant to the training or exchange rate.

3) allowances to cover expenses for accommodation, diet and peas, and as required, cf. paragraph 4.

4) Payment allowances provided that the compensation does not exceed the rate set out in paragraph 1. 5.

Paragraph 4. Expenditure for accommodation, diet and minor necessities may be covered by tax-free from the employer, etc., cf. paragraph 1 when the recipient of the grant because of the distance between the residence and the place of residence or the training site does not have the opportunity to spend the night at his regular domicile. When the training or training site lasts at least 24 hours, the rates shall be in section 9 A, paragraph 1. 2, no. 1 and 4, cf. § 9 A, PART 3, for normal expenses for accommodation, diet and peas, and the training courses for which the training or exchange rate is not actually incurred. The rate of the 2nd. Act. in the first 12 months of the training or the exchange site, for the first 12 months of the training or the spa site. No matter what. Act. the employer may, cf., etc., paragraph 1, tax-free shall cover the actual cost of diet when the diet is included in the education or training site.

Paragraph 5. In the case of transport between the usual habitat and the place of education or the site or between the place of work and the place of training or the place of education or the training site of the car or motorcycle by the normal road of transport, the carriage of the place or the training site or the exchange rate or the carriage of goods, calculated on the basis of the rate which the tax rate stipulates in accordance with section 9 C (2). The same applies to the transport between education or training courses or in the course of the same educational or training site. Employer, etc., cf. paragraph 1, tax-free shall cover the actual costs incurred in the case of other transport. Has the training seeker or courier access to one of the employer, etc., cf. paragraph 1, paid transport by means of public or private means of transport shall be reimbursed after 1. and 2. Act. to the taxable income for the part of the line in which there is access to free carriage. If the training or courier compensation received by section 9 B for the same line is counted, allowance shall be included after 1. and 2. Act. for the taxable income. If the training or courier allowance received after Section 9 B has been received for the provision of a training or a course, it may not later be exceeded in the case of reimbursement after 1. and 2. Act. for the provision of the same training or training course.

Paragraph 6. Expenditure covered by paragraph 1. 3 that is not covered by an employer and so, cf. paragraph 1, may not be deduce at the income statement unless this is followed by the general rules of the tax legislation.

§ 31 A. (Aphat)

§ 32. (Aphat)

§ 32 A. (Aphat)

§ 32 B. (Aphat)

§ 32 C. (Aphat)

§ 32 D. The tax minister shall lay down rules on :

1) Inclusion of men over taxable persons and death boes.

2) In which municipality a taxable person or a taxable death must be set to state tax.

3) Determination and tax and collection, recovery and interest, etc. in the case of tax in the following cases :

a) Where, in the course of the year, there has been a change in tax obligations.

b) Where, in accordance with the provisions of a double taxation agreement, a person shall become resident in a foreign state, the Faroe Islands or Greenland.

c) Boat-bodied.

§ 32 E. (Aphat)

§ 32 F. For the calculation of the limitation period for the tax on profits covered by the property tax law and the section 9, 21 and 40 of the Depreciation Act, be suspended from the time in which customs and tax administration due to the duty of the taxis in the case of the tax on the taxable duty ; abroad has been unable to make the claim applicable in the Danish court.

§ 33. Tax paid to foreign state, to Greenland or to the Faroe Islands and collected from sources there, whether at direct or in detention, may deduce from the income tax to the State and municipality to be answered by this income in Denmark. However, the amount of the payment shall not exceed that part of the total Danish tax, which, in the case of the relationship between the Member State of the Foreign State, in Greenland or on the Faroe Islands, the income tax and the whole of the income in Denmark shall fall on the first part, of the income.

Paragraph 2. However, in the case of the foreign state, with Greenland or with the Faroe Islands, an agreement may not be deducted for a greater amount of tax than that which this State, Greenland or Faroe Islands have been granted, the Agreement has an unconditional requirement to carry out the contract.

Paragraph 3. When an incoming undertaking belonging to this country, in connection with fusion, fission or transfer of assets, assets transfer assets in a fixed operating location or fixed properties situated in another state that is a member of the The European Union, to a recipient company belonging to another Member State, shall be reduced to the Danish tax on the transfer. The Danish tax shall be set up under paragraph 1 1 and 2 or in accordance with the rules of the double-taxation agreement with the Member State in which the fixed operating position or property is situated with the tax which this Member State may have imposed on profits or capital gains in the fixed place ; the place of operation or the flat-rate property in the transfer, if the merger, division or import was not covered by Directive 2009 /133/EC.

Paragraph 4. When an incoming undertaking belonging to the country is considered to be a transparent unit, in connection with fusion, division, assets or share conversion, transfer assets and liabilities to one ; receiving company covered by the concept of company in a Member State referred to in Article 3 of Directive 2009 /133/EC shall be reduced by the Danish tax on the transfer. The Danish tax shall be set up under paragraph 1 1 and 2 or in accordance with the rules of the double-tax agreement with the Member State concerned with the tax which this Member State may have imposed on the transfer if the party was not a profit or capital gain from the conferred undertaking by that Member State. covered by the concept of the company in a Member State referred to in Article 3 of Directive 2009 /133/EC.

Paragraph 5. If a company or association, etc., of section 5 (5) of the company tax shall be referred to. 7 and 8, on the income statement, the Danish tax on assets and liabilities shall be reduced in accordance with paragraph 1. 1 and 2 or in accordance with the rules of the double-tax agreement with the tax which the State, Greenland or Faeroe, could have in a fixed operating location or a permanent property where the fixed place of operation, or of a fixed property, could have in a fixed operating place or a permanent property. The immovable property was passed at the same time.

Paragraph 6. If a person, after the source of the source tax, section 10 (4), 1, on the income statement, the Danish tax on income shall be reduced in accordance with paragraph 1. 1 and 2 or in accordance with the rules of the double-tax agreement with the tax which the State, Greenland or Faeroe, could have in a fixed operating location or a permanent property where the fixed place of operation, or of a fixed property, could have in a fixed operating place or a permanent property. The immovable property was passed at the same time.

Paragraph 7. Tax paid to foreign state, the Faroe Islands or Greenland of co-taxed non-taxable companies, which are not taxable according to section 1, may only be deduced in the Danish tax provided for in paragraph 1. 1. Danish taxes charged by co-taxed foreign companies according to section 2 of corporation tax shall be included in the foreign taxes after 1. Act. The rules of any double-taxation agreements shall not apply. If several companies belonging to the same country in the same country are subject to taxation, the income of these companies collectively shall be collected. The total income statement after 4. Act. the fixed operating premises of Danish companies, which are situated in the same country, and which form part of the area of taxation, shall be used in the case of excess profits in the fixed operating establishments following the creditmethod. Selects a tax collectible company which has been deprived of the taxable income of other companies and which are not matched later years of profit, to refrain from taking advantage of all the deductions of income from the income statement to a foreign person ; State, the Faroe Islands or Greenland, shall be taken into account as a result of increased foreign tax payment for the income concerned in the calculation of paragraph 1. 1.

Paragraph 8. Paragraph 1 shall not apply to wage income covered by § 33 A or of Clause 5 or Section 8 of the law on the taxation of seamen.

Niner. 9. Freight tax paid to a foreign state that exceeds the Danish tax that falls on the income of the foreign state, cf. paragraph ONE, TWO. ..................... An advanced delivery tax, cf. 1. ., only in a later year to the extent that the freight tax paid in this year does not exceed the Danish tax, which, in this year, falls on foreign income. The tax on the gross profit of international shipwrests is regarded as the tax on gross profit.

§ 33 A. Has a person who is taxable according to section 1 of the source tax base during stay outside the realm for at least six months without any other interruptions of the crew other than necessary work here in the realm in direct connection with the foreign exoc, holiday el.lign. the total income tax of the foreign income at a maximum of 42 days of the acquired income of not more than 42 days of paid income has been paid in the service of the service. The reduction does not include that part of the salary income that can be executed here in the country. In the case of the statement of the 6-month period referred to, stay on board a Danish ship registered in the Danish Internationally Shipship, cf. the law on the taxation of seafarers, to stay outside the realm. If the tax requirement is included according to the source tax rate of section 1 before the end of 6 months, the rules set out in this provision shall apply mutatis muth; to wage income obtained during the period of validity of the tax rate, provided that the conditions of 1 are included. Act. It's true, by the way

Paragraph 2. Paragraph 1 shall not apply to wage earnings of service outside the realm of the Danish State or other Danish public authority if the purchaser of the said salary income receives benefits in accordance with section 7, no. Paragraph 9, or section 9, applies to paragraph 9. Paragraph 1 shall not apply to wage income obtained from the Danish State or other public authority if the salary is determined in accordance with a collective agreement and does not expressly appear in this agreement that the salary has been established in the light of relief, by paragraph 1.

Paragraph 3. Has a double taxation agreement for a person not issued by the Danish State or any other public authority, attributed to Denmark the tax right to the income, the total income tax shall be reduced by half of the amount which : proportionally falls on foreign income. The same applies to persons sent to the execution of the system export to the Danish State or other Danish public authority.

Paragraph 4. The tax minister can lay down rules for the collection of the treasure.

Paragraph 5. Paragy1 to 4 shall apply mutatis mums to the death penalty covered by Section 1 (1) of the death penalty. 2.

§ 33 B. (Aphat)

§ 33 C. (Aphat)

§ 33 D. 13) Deposits or deficits in a permanent operating place of a foreign state shall be treated in accordance with the rules laid down in paragraph 1. 2-4, if Denmark's double taxation agreement with the State concerned causes Denmark to lesse the double taxation of surpluses in the firm operating spot after the sample method. With fixed operations in a foreign state, a foreign state is paging property in a foreign state. If a person or company has multiple permanent operating establishments in the same state, they shall be regarded as a permanent operating facility. The use of deposits to investment funds and deposits to investment funds and deposits to an engagement ' s establishment account shall also be considered to be an asset ; in the case of the example, Denmark shall reduce the Danish tax on the part thereof, as the case may be ; between the profits in the fixed operating position and the total of the taxed income fall on the first part of the income, regardless of the size of the tax paid to the foreign state.

Paragraph 2. Where a person or a company must be deductible from the deduction of a deficit in a permanent operating facility in a foreign state, there shall be, in subsequent incomes, where there is a profit or where the fixed operating place or a part of this is dispose or terminated ; the amount of the amount equal to the previous deduced deficit amount shall be recovered. Subsequently, the income of tax-taxable income shall include an amount equal to the deduced deficit until the amount of deduced deficits has been made. However, a maximum amount equal to excess or profit in the fixed operating place, which is included in the income statement or the tax calculation for the same income, shall be counted.

Paragraph 3. If a person or company is not in a permanent operating facility in a foreign state, this deficit can only be deducticred from the amount of income to which the deficit exceeds profits or profits in the fixed operating place of : previous income, which has not been concluded in the calculation of paragraph 1. Two or this piece.

Paragraph 4. Rule of paragraph (1) 2 on the retaxation of previous deficits and the rule set out in paragraph 1. However, 3 to limit the deficit limit shall not apply to the extent to which the proceeds or the profits for subsequent income respectively respectively are matched by the negative income of the person or the company at the same time in the same income.

Paragraph 5. 13) Commitate the company as a tax obligation after Section 1, cf. corporate tax tenment section 5 (5), 7, must be deduced from deficits which are not matched by subsequent years of profit shall be taken into account in the calculation of the income of the taxable income. Paragraph 1, 2. -4. pkt; shall apply mutatis muctis. 1. Act. shall not apply where the company immediately after the termination of taxation is covered by intra-corporation tax collec; section 31 A.

Paragraph 6. 13) Any deficit that is not retaxed in accordance with paragraph 1. 1-4, shall be taken into account when the taxable income of the previous owner is sold to a company owned by the former owner or in conjunction with the companies operating within five years of the sale of the sale, cf. Section 4 (4) of the exchange rate law. 2. Similarly, if a real estate is established within five years of the sale of the previous owner or a corporation-related company, cf. Section 4 (4) of the exchange rate law. 2.

Paragraph 7. 13) Paraguation 2 shall not apply to dispositions and upon termination when a company is merging by the rules of the Merger Tax Code, the loss of which is to be transferred to the receiving company and the receiving company, profits are taxed here in the country according to the general rules of law. In this case, the retaxation of deficits and deduction shall be carried out in accordance with paragraph 1. Two and three at the receiving party.

§ 33 E. 14) (Aphat)

§ 33 F. In calculating the maximum reduction in Danish tax, according to the rules laid down in Article 33 or in accordance with the provisions of a foreign state, with Greenland or Faeroe, the Agreement for the avoidance of double taxation is subject to the provisions of Article 33 of the Rules of the European Union, or the Faroe Islands ; the expenditure incurred from abroad shall be deducted from the expenditure deemed to relate to such income, cf. however, paragraph 1 3.

Paragraph 2. Expenditure that cannot be assigned to either the Danish or foreign income shall be allocated according to the relationship between the Danish and foreign Gross Income, cf. however, paragraph 1 3.

Paragraph 3. In the case of an exporter granting loans to its replacement in respect of the sale of goods, I would like to see interest costs, as mentioned in section 5 (5), of the sale of goods. 1, in connection with this, do not disconnect from the extermination of foreign income.

§ 33 G. Where, in the taxable income of a taxable income, the section 1 (3) of the source tax shall be subject to the provisions of the source tax. 2, enter shares in accordance with section 16 A from companies whose shares are covered by the Article 19 of the Asset Taxation Act and which are or have been established abroad, customs and tax administration may, after application, comply with the taxable part of The treasure. However, a greater amount may not be given than the amount by which the sum of the amount of the profit offered by the yields is the amount of the income due to the yield, and the amount to which the taxable person has been dislocated in tax, of the corresponding part of the amount of the income, the sum of the amounts which should have been discharged in taxes, respectively, of the profit-making company and the taxable amount, provided that the profit-making company should have been taxed here ; the country for the yield of the income on the basis of the income.

Paragraph 2. If, with the foreign state, with Greenland or with the Faroe Islands, an agreement to avoid double taxation is concluded, however, no account shall be taken of the amount that may be left out, cf. paragraph 1 may be considered more tax amounts than those which this State, Greenland or the Faroe Islands have, by agreement, an absolute requirement to carry out.

§ 33 H. In the case of the income of the taxable income, a company or a fund, etc., which is taxable according to section 1 or the Fund for the Danish Fund Code 1, may choose to disregard the deficit of a business in this country or in a foreign state, The Faroe Islands or Greenland, including deficits that have been transferred from previous incomes. It is disregarded from such a large proportion of the total deficit that the taxable income corresponds to the total positive income from foreign states, the Faroe Islands and Greenland, which are covered by double-tax relief after paragraph 33 or equivalent ; provision in a double-tax agreement. The amount of money from which it is ignored shall be transferred over to subsequent income according to the rules of section 12 of corporation tax. If a smaller amount is disregarded than the overall deficits, the amount shall be divided proportionately to the individual sub-deficit sources. Co-ed companies, cf. the section 31 and section 31 A of company tax shall be considered as a single unit using 1. -4. Act.

Paragraph 2. For a person who is taxable in accordance with Article 1 of the source tax at Article 1, the rules shall apply to paragraph 1. 1 corresponding use of losses covered by the company scheme.

§ 34. The tax minister shall lay down detailed rules for the implementation of this law and shall be authorised to bear the costs incurred.

1) The law provides for the implementation of parts of Council Directive 2009 /133/EC of 19. Oct 2009 on a single system of taxation on fusion, fission, partisan split, the transfer of assets and the exchange of shares relating to companies in different Member States, and in the case of relocation of a SE or SCE's registered office between : Member States, EU Official Journal 2009, nr. L 310, page 34, with subsequent changes.

The law contains provisions that implement parts of Council Directive 2011 /96/EU of 30. November 2011 on a common system of taxation for the mother and subsidiaries of various Member States, 2011 EU Official Journal (2011). L345, page 8, with subsequent changes. The law provides for the implementation of parts of Council Directive 2003 /49/EC of 3. June 2003 on a common system for the taxation of interest and royalties paid between associated companies in different Member States, EU Official Journal 2003, nr. L157, page 49, with subsequent changes.

2) The amendment to Section 6 B (2). Paragraph 1, and section 6 B (1). 1, no. 2, section 6 B (4). 1, no. 3, and the amendment of § 6 B (3). 2, has effect on debt recorded on 1. July, 2010, or later, cf. Section 22 (2). 11, in law no. 268 of 25. March, 2014.

3) Section 3 of the Act of Law No 574 of 18. June 2012, section 7 F, paragraph 7. 1, no. 6, repealed, and no. 7-12 was then nr. 6-11. However, the repealed rule shall continue to apply to grants notified before the 1. July 2012, cf. Section 4 (4). Three, in the law. 574 of 18. June 2012.

4) Law No 1501 of 23. December 2014 will have an effect on expenditure to be paid or paid on 1. January 2015, or later, cf. Section 2 (2). Two, in Law No 1501 of 23. December 2014.

5) An ex-tenant who owns payment entitlements, which, after the cessation of the company, could have been transferred to the previous abduction, without fiscal consequences, if the rules of Section 7 Y (2) of the body of the body of the body are to be transferred. 2, as drawn up in section 10, no. Amendment No 4. 202 of 27. In February 2015, the remaining payment entitlements may be handed over to the previous suspension without fiscal consequences if it is free of charge and within the limits of the ceiling of the section 7 Y (1) of the body of the body. 2, as drawn up in section 10, no. Amendment No 4. 202 of 27. February 2015. It is a condition that the lease agreement has been concluded before the 1. January 2006. A former tenant, who, on the first. In January 2006 or later, the transfer of payment entitlements to the previous abduction may choose to apply the rules in 1. and 2. pkton, if the conditions are otherwise met, cf. Section 13 (1). 11, in law no. 202 of 27. February 2015.

6) The amendment to Article 7 (Z) (Å) 3, has effect from 1. January 2015.

7) The amendment in section 8 F, cf. § 3, nr. 1, in Law No 1. 1376 of 16. December 2014, the impact on payments relating to the income year 2014 and later, cf. Section 4 (4). 6, cf. Section 4 (4). Six, in law number. 1376 of 16. December 2014.

8) The changes in section 8 V (s), 2, no. 5, and paragraph 1. FOUR, THREE. pkt. has effect from 1. January 2015, cf. Section 2 (2). Three, in the law. 997 of 30. August 2015.

9) The changes in section 9 C (3). 3, 2, 4, 4, and 5. pkt. has effect from and with the income year 2015, cf. Section 7 (2). THREE, ONE. pkt., in Law No 1374 of 16. December 2014.

10) in section 16 (1). 4, 13. a reference to section 2 of the law on the weighting of vehicles, etc. This is an error due to a lack of impact on the body of the equation, since the law on the motor vehicles and so on was amended by section 3 of the Act of Amendment No 3. 1386 of 21. December, 2009. The correct reference must be to section 2 a of the law on the weighting of vehicles and so on the impact assessment will be carried out at the earliest opportunity.

11) If a defledling investment union before the 1. In January 2013, a decision on taxation has been decided on by Article 16 (c) of the body of law. 13, see statutory no. 1017 of the 28th. In October 2011, the applicable rules have been applied to date, cf. Section 15 (3). Ten, in law no. 433 of 16. May 2012, as amended by section 23, nr. Two, in Law No 1354 of 21. December 2012.

12) Section 16 K has effect on the foundations of the funds and foundations of the Fund or in which the deposits are made on 1. July, 2015, or later, cf. § 8 (3) Three, in the law. 540 of 29. April 2015.

13) § 33 D, paragraph Paragraph 1 and paragraph. Five-seven, in this indicated version of drafting, it came into force on the eighth. June 2005, and has an impact on income deficit, commencing on the 15th. December 2004, or later, cf. Section 15 (3). Paragraph 1 and paragraph. TWO, ONE. pkt., in Law No 426 of 6. June 2005. Inserting an undertaking a request for reorganization of income is the 15th. In December 2004, or later, the year 2005 will begin before the 15th. In December 2004, the income year shall be deemed to have begun on 15. December 2004, or later, cf. Section 15 (3). TWO, TWO. pkt., in Law No 426 of 6. June 2005. If a group has opted for international taxation, section 33 D applies to surpluses and deficits in fixed operating places where a double tax agreement will result in Denmark to relax the example of the sample method, cf. company tax tenment section 31 A, paragraph. 12. ls a fixed operating system's tax duty as a result of § 1, nr. 5, Law No. No. 426 of 6. In June 2005, deficits in the permanent operating place may not have been carried out before the end of the tax obligation. The company ' s income is increased by surpluses in the fixed farm income in subsequent incomes, as long as there is a retaxing balance. The recharge balance of fixed operating places where the principle of credit is lepated, shall be as an amount equivalent to 28% of the taxable deficit at the time of the termination of the taxable duty. The retaxing balance, as has been mentioned in this paragraph 6. .. The tax value of later years of profit, if any, is deducted from any creditrelief and the tax value of possible retaxation after that 11. and 12. Act. If there are more permanent operating establishments from the same country, these flat-rate balances shall be discharged together. The sellout shall include retaxing salts. Selvanti saldi, after the taking of a tax contract, is part of this. The retaxation rules of section 33 D of the body of the body, cf. Law Order no. 995 of 7. In October 2004, continue to apply until the rebalancing balances are counterbalanced. In the case of deficits deducted from the income of the year 1992 and subsequent incomes, which have been initiated on 6. In December 1995 or earlier, section 33 D shall be inserted by law no. 219 of 1. In April 1992 and as amended by Section 3 of Act 3. 312 of 17. May 1995, continued application. The transitional rule in this note is stated in section 15 (3). No, no, no. 426 of 6. June 2005.

14) Section 33 E has been repealed with effect on deficits relating to income commencing on 15. December 2004, or later, cf. Section 15 (3). TWO, ONE. pkt., in Law No 426 of 6. June 2005. Inserting an undertaking a request for reorganization of income is the 15th. In December 2004, or later, the year 2005 will begin before the 15th. In December 2004, the income year shall be deemed to have begun on 15. December 2004, or later, cf. Section 15 (3). TWO, TWO. pkt., in Law No 426 of 6. June 2005. The Loven entered into force on the eighth. June 2005, cf. Section 15 (3) of the law. 1. is a co-tax permitted by the date of the date of the company tax tential section 31, cf. Law Order no. 1 l of 19. In February 2004, as amended by Section 10 of Law No 221 of 31. In March 2004, Section I of Law No 465 of 9. June 2004 and section 33, nr. 8, in the Law No 1384 of 20. In December 2004, with a foreign subsidiary, it has been consulted in the first-coming product which starts on the 15th. In December 2004 or later, the income of the parent company with a profit in the foreign subsidiary in subsequent incomes will be increased as long as there is a retaxing balance. If another subsidiary meets the conditions for having taken part in the tax on the previous rules, the rules in the Section 33 E of the body of the body of the body of the same law shall apply, cf. Law Order no. 995 of 7. In October 2004, the continuation of the rebalance balance of this second subsidiary shall be such that the parent company, where appropriate, shall be subject to a surplus in the other subsidiary of the parent undertaking. In the case of profit from profit in subsequent incomes, income is made up in accordance with the general rules of the tax legislation, with the exceptions that before that law were in place of cotaxed companies. Entrances companies from the same country, the income of these companies collectively collectively collectively. Subgunfire in subsequent incomes may, irrespective of the section 15 of the body of the body, cannot be produced. Tax paid to foreign state, Greenland or Faeroes and Danish taxes collected according to section 2 of the Danish tax on the Danish tax on Article 33 (3) of the body of the body of the Danish Tax Act. 5, cf. Law Order no. 995 of 7. October 2004. The tax value of net profits after creditering is proportionate between the profit-making companies. The recharge balance shall be recharged per company as an amount equal to the section 17 (s) of the company tax budget. 1% of the taxable deficit at the time of the co-taxation system has been mentioned. The retaxing balance will be reduced by the tax value of later years, deduced from the creditness. The sellout shall include retaxing salts. Selvanti saldi, after the taking of a tax contract, is part of this. Dispositions that would trigger retaxation in accordance with the rules of the Section 33 E, cf. Law Order no. 995 of 7. In October 2004, continued taxation will trigger retaxation until the rebalancing balances are equalized. For retaxation other than retaxation after paragraph 33 E (s), Paragraph 3 shall include an income corresponding to the retaxing balance divided by the section 17 (s) of the company tax hautation. 1, above all, the percentage that applies to the product on which the retaxation occurs. In the case of deficits deducted from the taxable income of other companies, the income of the income of other companies and subsequent incomes, which has started on 6. In December 1995 or earlier, section 33 E shall be inserted by law no. 219 of 1. In April 1992 and as amended by Section 3 of Act 3. 312 of 17. May 1995, continued application. In the case of transactions which result in a deficit of taxation on deficits deducted from the taxable income of other companies, the 6% income has started. In December 1995 or earlier, the company may choose to apply section 33 E as written in section 2, nr. Twelve, in law no. 487 of 12. June 1996. The transitional rule in this note is stated in section 15 (3). 8, in the Law No 426 of 6. June 2005.