Act On Assessment Of Income Tax To The State (Assessment Act)

Original Language Title: Bekendtgørelse af lov om påligningen af indkomstskat til staten (ligningsloven)

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Act on assessment of income tax to the state (Assessment Act) 1)
hereby promulgated law on the assessment of income tax to the State (Assessment Act). Act no. 1041 of 15 September 2014 with the changes imposed by § 4 of law no. 1286 of 9 december 2014 § 1 of the law no. 1374 of 16 december 2014 § 3 of law no. 1376 of 16 december 2014, law no. 1501 of 23 december 2014 § 1 Act no. 1534 of 27 december 2014, § 9 of the Act no. 1539 of 27 december 2014, § 10 of law no. 202 of 27 February 2015, § 3 of law no. 275 of 25 March 2015 § 5 of the law no. 334 of 31 March 2015 § 2 of the law no. 536 of 29 april 2015 § 1 of the law no. 540 of 29 april 2015, § 1, no. 1, 3 and 4, Act no. 997 of 30 august 2015.
the change resulting from § 1, no. 2 of law no. 997 of 30 august 2015 is not included in this consolidated act when change comes into force 1 January 2016.



§ 1. In the assessment of income tax to the state, the provisions of Law no. 149 of 10 April 1922 on income tax to the state with the amendments and additions laid down in this Act.



§ 2. Taxpayers

1) where the natural or legal person exercises a dominant influence,

2) exercising a controlling influence over a legal person

3) that is affiliated with an entity

4) having a permanent establishment situated abroad

5) there is a foreign natural or legal persons with a permanent establishment in Denmark, or

6) there is a foreign natural or legal person with kulbrintetilknyttet activities covered by the Hydrocarbon § 21 paragraph. 1 or 4
be the calculation of the tax or dividend earnings of rates and conditions for commercial or financial transactions with the above parties Nos. 1-6 (controlled transactions) in line with what could be achieved if transactions were completed between independent parties. With legal persons in the no. 1 and paragraphs. 3 comparable companies and associations etc. that according to Danish tax does not constitute a single taxpayer, but if conditions are regulated by company law, a shareholder agreement or union statutes.

PCS. 2. By controlling means ownership or disposal of voting rights, so as to directly or indirectly owned more than 50 per cent. of the share capital or holding more than 50 per cent. of the votes. In assessing whether the taxpayer is deemed to have control over a legal person or on exercising a controlling influence over the tax on a legal or natural person included shares and voting rights held by affiliated companies, see. Paragraph. 3, personal shareholders and their related parties, see. Assessment Act § 16 H, paragraph. 6, or by a fund or trust established by the parent company itself or by those affiliates, related parties, etc. or by funds or trusts established by them. Similarly included shares and voting rights held by other shareholders with whom the shareholder has an agreement on the exercise of joint control. Similarly included shares and voting rights held by a person subject to withholding tax Act § 1 or an estate subject to estate tax Act § 1. 2, together with related or jointly with a fund or trust established by the taxpayer or his kin, funds or trusts established by them. As related considered the taxpayer's spouse, parents and grandparents, children and grandchildren and their spouses or estates of the persons mentioned. Stedbarns- and adoptive equated with original relationship.

PCS. 3. The affiliated legal entities mean legal persons, where the same group of shareholders has a controlling interest, or where there is joint management.

PCS. 4. A legal or natural person is considered foreign if the person is a resident of a foreign state, the Faroe Islands and Greenland, including the provisions of a tax treaty.


PCS. 5. Changes in the recruitment of a tax or distribute taxable income under paragraph. 1, the taxpayer may avoid further follow changes (secondary adjustments) by committing to payment in accordance with the paragraph. 1 prices and terms. It is a prerequisite for the application of point 1. That the commitment also meets the requirements under paragraph. 1 conditions specified therein. 1st clause. does not apply to the extent that the commitment is covered by § 16 E. In controlled transactions with foreign legal and natural persons and permanent establishments will first section. only apply if the relevant foreign tax authority to carry out a tax system which is in line with the prices and conditions which are taken into account in the assessment of taxable income in accordance with paragraph. 1.

PCS. 6. It is essential to reduce the recruitment of a tax or distribute taxable income under paragraph. 1, to be made to a corresponding increase in the other. It is a prerequisite for increasing the purchase prices to be made a corresponding employment of the other party. In controlled transactions with foreign natural or legal persons and permanent establishments it is a prerequisite that the corresponding income included in income in the other country.



§ 2 A. (Repealed)



§ 2 B. (Repealed)



§ 2 C. (Repealed)



§ 3. Taxpayers do not have the advantages deriving from Directive 2011/96 / EU on a common system of taxation applicable to parent companies and subsidiaries of different Member States, Directive 2003/49 / EC on a common system of taxation applicable to interest and royalty payments between associated companies of different Member States and Directive 2009/133 / EC on a common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of an SE or SCE's registered office between Member States implemented in Danish legislation, event or series of events organized with the main objective or as one of its principal objectives to obtain a tax advantage, which works against the content or purpose of the directives, which are not real, taking into account all relevant facts and circumstances. An event may involve several steps or components.

PCS. 2. For purposes of paragraph. 1 regarded event or series of events that are not real, to the extent they are not organized by substantiated commercial reasons, which reflects economic reality.

PCS. 3. Taxpayers do not have the benefit of a tax treaty, if it is reasonable to conclude consideration of all relevant facts and circumstances, the achievement of the benefit is one of the main purposes of any arrangement or transaction that directly or indirectly benefit, unless it is proved that the grant of benefit under these circumstances would be consistent with the content and purpose of the relevant provision of the Agreement.

PCS. 4. Notwithstanding paragraph. 3, paragraph. 1 and 2 are used to assess whether a taxpayer is excluded from the benefit of a provision in a tax treaty with a country that is a member of the EU if the taxpayer alternatively could claim an advantage in one of the directives on direct taxation.



§ 3 A. (Repealed)



§ 4. (Repealed)



§ 4 A. (Repealed)



§ 4 B. (Repealed)



§ 5. Interest expense relating. debt deducted in computing the taxable income in the income year in which the rate of interest payable in accordance. However paragraph. 2, 5, 6, 7 and 8. The same applies to expenses for ongoing commissions or premiums for loans by the taxpayer recorder, and for prizes and similar annuities for bail for the taxpayer's liabilities, see. § 8 paragraph. 3, points a and b.

PCS. 2. Deductions for interest expenses. Under. Paragraph. 1, relating to a period longer than 6 months and which fall due more than 6 months before the end of the period, divided by the calculation of taxable income over the period, interest expense, etc. regarding.

PCS. 3. Establishment fees, compensatory payments and similar lump sum payment for loans or guarantees covered by § 8 paragraph. 3, point c deducted for a maximum of 2.5% of the loan principal in the income year in which the commission etc. due for payment. The deduction for excess commissions etc. distributed over the remaining loan period.


PCS. 4. The following companies etc. is interest expense and interest income in the second paragraph. 5 mentioned way:

1) Companies covered by the Act on Commercial Enterprises' Presentation of Financial Statements, etc.,

2) banks,

3) savings banks

4) insurance companies covered by the Financial Business Act,

5) investment funds that are taxable under the rules of Corporation Tax Act § 1. 1 pt. 5 a,

6) funds covered by the Act on Commercial Foundations,

7) funds and associations etc. that are taxable under the rules of Corporation Tax Act § 1. 1 pt. 5 b, and

8) cooperative banks. The same applies to persons who are majority shareholders or major shareholders of companies mentioned in nos. 1-8 and having the balance with them.

PCS. 5. A taxpayer who operate as a business, can choose to distribute all of its interest income and interest expense over the period to which they relate. The choice must be taken in connection with the submission of tax return for that year. A taxpayer who distributes the interest income and interest expense over the period to which they relate, should follow the same principle in subsequent years. A taxpayer who ceases to do business, can be effective for the year of cessation or later years to choose to switch to include overdue interest income and interest expenses. The choice must be taken in connection with the submission of tax returns for the first year, affected by the election.

PCS. 6. A taxpayer who receives a lump sum as compensation for suffered damage to his person, plus interest from the loss occurrence and until payment can, most recently with the filing of the tax return for the year in which capital compensation received, choose to distribute the interest income of the period to which it relates, if the tax assessment for the affected years resumed.

PCS. 7. At the onset or cessation of tax liability for withholding tax Act § 1 other reason than for death is reduced by the portion of interest costs etc. after paragraph. 1, relating to the period in which the person is liable to tax in the calculation of taxable income. The deduction is staggered over the period, interest expenses, etc. regarding. The distribution includes only the interest for the period in which the tax liability arises or ceases.

PCS. 8. Interest expenses etc., See. Paragraph. 1 can only be deducted in computing the taxable income in the income year in which payment is made, if interest expenses. the previous assessment of the same debt ratio is not paid before the end of the tax year. This does not apply if the taxpayer establishes that he is at the end of the year, income relates, was unable to pay due debts or provide adequate security for this in its assets. Interest expenses. considered when applying the rules in this paragraph for paid when a bank, a banker or stockbroker attributable to the taxpayer's bank overdraft or similar ongoing balances without credit thus exceeds the agreed maximum.

PCS. 9. If a taxpayer obtains the reduction of debt by debt forgiveness, interest accrued at the time of debt relief deducted in computing the taxable income with a share corresponding to the ratio between the amount of debt to be paid after the reduction and the total debt prior to the reduction. Further, if the debt is reduced, interest accrued by the taxpayer before the reduction has been deducted under paragraph. 1, the taxpayer may maintain the deduction to the extent that it can be accommodated in debt by the reduction achieved, regardless of whether these costs exceed the amount of the deduction, the taxpayer is entitled under the 1st clause.




§ 5 A. People who are taxable by withholding tax Act § 1 may, when calculating taxable income write down in an income due but not paid interest income to 0, even if the interest income can not be considered to be irrecoverable. It is a condition that the interest receivable is not paid within the deadline for timely tax return for the income year, and that the non-payment is an expression of the debtor's default. Depreciation for the first section. can not happen if the taxpayer allocate interest expenses. and interest income in accordance with § 5, paragraph. 5. Where a claim which has been written down by 1 point., Gets paid, included the payment in computing the taxable income for the tax year in which it takes place. If the tax liability for withholding tax Act § 1 ceases for any reason other than by death, included the receivable, however, after its value in the calculation of taxable income last for the income year in which the tax liability ceases.



§ 5 B. At the onset or cessation of tax liability for withholding tax Act § 1 other reason than for death allocated interest income over the period to which they relate, in the manner specified in § 5, paragraph. 7, in the calculation of taxable income. The same applies if a taxpayer under the provisions of a tax treaty will be resident in the country or in a foreign state, the Faroe Islands or Greenland.



§ 5 C. Remuneration accrued or credited interest associated with the transfer of interest-bearing assets included in the income of the person who is entitled to remuneration. The fee is deducted by the income of the person who is required to pay royalties. The consideration included, respectively deducted in computing the taxpayer's interest income for the income year in which the trade is settled. The remuneration corresponding accrued or credited interest included in the calculation of the taxpayer's interest income for the income year in which they become due.

PCS. 2 pcs. 1 does not apply to taxpayers who allocate interest expense and interest income in the manner specified in § 5, paragraph. 5.

PCS. 3. Remuneration accrued interest in connection with the acquisition of interest-bearing assets are not deductible if the interest income of the claim or gains on debt subject to Capital Gains Act as a result of a tax treaty is not to be included in the calculation of taxable income.



§ 5 D. The calculation of interest income, warranting relief under the Assessment Act § 33 or for one with a foreign state, with Greenland and the Faroe Islands entered into an agreement for the avoidance of double taxation, see. § 33 F, the interest income and interest expense relating to interest income, distributed over the period, interest income and interest expense relates. If other capital income or income by way of dividends, warranting relief under the Assessment Act § 33 or for one with a foreign state, with Greenland and the Faroe Islands entered into an agreement for the avoidance of double taxation, see. § 33 F, not maturing in the same year as the cost related income, the cost notwithstanding the provisions of § 5, paragraph. 2, attributable to decline year for income. Commission etc.. as mentioned in § 5, paragraph. 3, distributed over the loan period, regardless of size.



§ 5 E. (Repealed)



§ 5 F. If a claim is acquired with borrowed funds and interest income or gains subject to Capital Gains Act as a result of a tax treaty is not to be included in the calculation of taxable income, interest expenses, losses, commissions, bonuses or other expenses incidental. the loan is not deductible in the income statement.

PCS. 2 pcs. 1 shall also apply to the acquisition of shares in companies that are directly or indirectly significantly own claims referred to in paragraph. 1.

PCS. 3. The acquisition of debt for borrowed funds in accordance with paragraph. 1 is considered to exist if the taxpayer in connection with the acquisition of borrowing that is manifestly disproportionate to the capital needs of the taxpayer's other company considering, or if the relationship between acquisition and borrowing is clear from the circumstances of the acquisition. Achieving unusual credit equivalent to borrowing.




§ 5 G. Taxpayers subject to withholding tax Act § 1 or estate Tax Act § 1. 2 Corporation Tax Act § 1 or the Funds Tax Act § 1 can not obtain a deduction for expenses for foreign tax deductible for income not included in the calculation of Danish tax. The same applies if the deduction of expenses, net of foreign tax can be transferred to deductions from income received by group companies etc., See. Tax Act § 3 B whose income is not included in the calculation of Danish tax.

PCS. 2. If a taxpayer in a controlled transaction referred. Tax Act § 3b landlord depreciable assets to a foreign natural or legal persons and foreign natural or legal person under foreign rules can write off on the same active, losses from such rental are not deductible in other taxable income but may be carried forward for offset against future taxable income from the same rental in a later tax year. The same applies for advance depreciation after depreciation law in assets that are rented out after completion or delivery.



§ 5 H. (Repealed)



§ 5 I. Depreciation or costs which the taxpayer's choice under the general rules can be selected deducted in the income year or in subsequent tax year shall be deducted in computing the taxable income of a permanent establishment or a foreign jointly taxed company to the extent that the taxable income exceeds the calculation basis for the foreign tax in the country where the permanent establishment is situated or subsidiary, translated into Danish kroner at the end of the same fiscal year.

PCS. 2 pcs. 1 shall also apply to immovable property situated in a foreign state, the Faroe Islands or Greenland.



§ 6. In determining taxable income, the net loss on redemption of cash included in a mortgage before 19 May 1993 shall be deducted in accordance with paragraph. 2. The right to deduct under the 1st clause. are subject to redemption by raising before 1 January 1996 of a mortgage with at least the same duration as the remaining term of the loan to be repaid. Failure to respect more cash loans entered into before 19 May 1993 by raising one mortgage, deduct under the first section. conditional upon the maturity of the new loan is at least equal to the weighted average remaining term of the loan to be repaid, weighted according to the size of the loan outstanding bond debt at the time of redemption. Furthermore, the deduction under the 1st clause. subject to a maximum proceeds one year between the two operations - redemption and recording - and that on which repayment of the cash loan is effected before the recording of the new mortgage has been given a loan offer on the new mortgage before the redemption.

PCS. 2. The capital loss on redemption of cash loan is distributed over the new loan total number of periods in equal amounts per. forward. The annual deduction is the sum of the loss amount per. due date. Does it to the new loan associated annual deduction under 100 kr. Lapse deduction, however. In the capital loss on redemption of cash loan meant the balance on the redemption date on the outstanding cash loans related amortization account.

PCS. 3. When full or partial prepayment of the new loan, see. Paragraph. 1 shall be reduced in accordance with paragraph. 2 calculated annual deduction amount on a pro rata referred. However paragraph. 4. For cash happens reduction with a proportion equal to the ratio of the exceptional payments or the market value of mortgage debt outstanding at the time of redemption. For other loans happens reduction with a proportion equal to the ratio of the extraordinary installments corresponding bond repayments and the loan's outstanding bond debt at the time of redemption. The reduction will take effect from last overdue forward before the redemption date.


PCS. 4 pcs. 3 shall not apply in full or partial prepayment of the new loan (refinancing loan), see. Paragraph. 1, or by full or partial prepayment of loans through one or more lånomlægninger appears as compensation for restructuring the loan if the redemption occurs when recording a mortgage with at least the same maturities as the residual maturity of the loan to be repaid. Where more loans repaid by raising a mortgage, it is a condition that the term of the new loan is at least equal to the weighted average remaining term of the loan to be repaid, weighted according to the size of the market value of mortgage debt outstanding at the time of redemption, in the case for cash, and the size of bond debt at the time of redemption, in the case of other loans. Application of the rule in the first section. is also subject to a maximum proceeds one year between the two operations - redemption and recording. The remaining losses at the time of the prepayment be distributed over the new loan total number of periods in equal amounts per. forward. In the remaining losses on the redemption date shall mean the balance of amortisationskontoen at the first conversion in accordance. Paragraphs. 2, last paragraph., Minus all the loss amount attributable to due dates on restructuring the loan or subsequent loans that lies before the redemption. PCS. 2 Points 2 and 3. Shall apply mutatis mutandis.

PCS. 5. The debtor switch surpasses deduct under paragraph. 1 to the new borrowing. The credit transfer year in proportion to the number of days the person has been debtors, calculated based on the acquisition date (effective date).

PCS. 6 pieces. 1-5 does not apply to the extent that the capital loss under subsection. 2 included in the calculation of taxable income for the Capital Gains Act.



§ 6 A. When calculating the taxable income taxpayers deduct

1) The amounts referred to in § 19 a paragraph. 1 point b and c, § 46 paragraph. 1, point c and § 46a paragraph. 1 b of the Act on public housing in the country, if that amount is paid and

2) The amounts referred to in § 9 of Executive Order no. 662 of 14 August 1997 on state smallholdings mm and land rent, if that amount is paid.



§ 6 B. 2) The calculation of taxable income dealt interest on debts that are not due at a prearranged time, as interest on other debts, regardless of the debtor in certain cases, decide that the return on debt lapses and all the following conditions:

1) Debt ratio must be determined by issuing a debt instrument. Debt instruments issued electronically (dematerialized), must be registered in a central securities depository.

2) The debtor under the debt instrument must either be a state, a credit institution referred to in Article 4. 1 pt. 1 of the European Parliament and Council Regulation (EU) no. 575/2013 of 26 June 2013 on prudential requirements for credit institutions and investment firms, an investment company, investment management company or insurance company within the meaning of the Financial Business Act or an equivalent investment company, investment management company or insurance company resident in a country within the EU / EEA.

PCS. 2. 2) The calculation of taxable income dealt interest income of monetary assets, which are not due to a pre-arranged time, as interest income on other debts, if the conditions of paragraph. 1 are met.



§ 7. The taxable income shall not include:

1) Gifts derived from collected contributions, provided that the gift is in the nature of recognition of the recipient's profits or granted in connection with the recipient's serious illness or injury or granted to persons who have suffered an accident, crime or disaster or to their survivors. It is also a requirement that the gift is received once and for all and not in the nature of remuneration, as well as the collection is not made at the recipient's initiative.

2) service awards paid under the Act no. 93 of 20 March 1940 for payment of honorary awards to Danish sailors and fishermen and their survivors.

3) service awards paid under the Act no. 383 of 9 August 1945 concerning certain honorary awards to Danish seafarers and fishermen and their survivors.

4) service awards paid under the Act no. 378 of 10 July 1940 on the granting of honorary awards to the survivors of fallen and wounded 9 April 1940.

5) service awards, in accordance with law shall be paid to the injured and to the survivors of fallen by the Army and Navy at the events August 29, 1943.


6) Scholarships paid from a fund, foundation, association, etc. for military personnel or civilians who have departed or been sent on mission by the Danish government on the military mission abroad, and during or as a result of the stay will have physical or psychological damage, as well as scholarships granted to the person's dependents if the emitted come physically or mentally injured or killed during the stay.

7) Benefits paid under Law no. 475 of 1 October 1945 on compensation for the occupation victims, except in the said Act §§ 14-18 ommeldte unemployment benefits in §§ 19-21 ommeldte disability compensation, insofar as this granted in accordance with the provisions of § 20 as an annual rate, as well as in § 22 ommeldte clean survivors.

8) Disability allowance, disability allowance, disability amount extra performance, personal allowance and health allowance, assistance and attendance allowance and allowances according to § 62, which are paid pursuant to the Act on the highest, middle, high plain and ordinary disability pension, etc., and personal allowance, health allowance, disability allowance, and according to § 72 c, which are paid pursuant to the law on social pensions.

9) Benefits under the Social Services Act, the Law on day-care, school and club facilities for children and young people, Active Social Policy Act and the Act on Integration of Aliens in Denmark (Integration Act) to cover specific costs for the recipient, benefits under § 45 paragraph. 5, § 97 paragraph. 7 and § 100 of the Social Services Act, benefits under § 34 of the Act on active social policy, other benefits under the Act on active social policy, to the extent these benefits are calculated on the basis of aid granted in accordance with § 34, benefits in accordance with § 28 a , PCS. 4 of the Integration Act, other benefits under the Integration Act, to the extent that these benefits are calculated on the basis of the aid granted after the Integration Act § 28a paragraph. 4, benefits under the Act on special educational support at higher education benefits under §§ 74, 76 and 100 of the Act on active employment, benefits under § 82 of the Act on active employment, benefit under § 5 of the Act on training scheme for unemployed who have exhausted their unemployment benefits as well as benefits under the Act on repatriation.

10) Support Pesticides, paid under the Statutes of Hvide Sande Foundation.

11) Amount of the municipality granted as pocket money or clothing for children and young people under 18, which is placed outside the home, see. Social Services Act § 52 paragraph. 3, no. 8, to the extent that the amounts do not exceed the indicative rates issued by the National Association. The tax exemption does not include amounts paid as remuneration for the personal work place of residence etc.

12) Amounts paid once and for all in accordance with Law no. 179 of 7 June 1958 on the distribution of certain foreign received compensation in respect compensation paid for bodily injury or violation of personal freedom.

13) Amounts resulting from the payment of lease premiums (housing units or housing deposits) and index addition, to the extent the contribution relates apartments covered by the Act on Social Housing, etc. established rules on public housing company.

14) family allowances under §§ 10 a and 10 b of the Act on child allowances and advance on maintenance payments, advance payments of child support and special contributions referred to in this Act § 10 paragraph. 1, 5. section., And § 11 paragraph. 1, 3rd section.

15) Udetillæg, repatriation allowance and installation allowance received by Danish nationals by the Danish state is sent to the service outside the kingdom, and other similar services, which serves to cover additional costs incurred as a result of service abroad. Amounts of European Commission paid to persons of the Danish government deployed for temporary service of the European Commission to cover additional costs incurred in connection with the posting.

16) Benefits in kind and food allowance granted conscripts in the armed forces and civil defense in the period laid down as the first overall employment, and volunteer personnel during the period laid down as education time. The same applies to benefits in kind and food allowance granted for alternative civilian service.

17) substitutes, provided under the Settlement Agreement of November 5, 1969 between the Swedish Companies Astra and representatives of neurosedynskadede children.


18) State compensation to HIV-infected persons or their survivors when allowance is paid in connection with the fact that such persons have been treated at Danish hospitals or infected by people who have been treated at Danish hospitals and aid paid by the Haemophilia Indemnity Fund to hemophiliacs after treatment with blood products at Danish hospitals have been found infected with HIV, or to their survivors and state reimbursement for kidney patients with nephrogenic systemic fibrosis (NSF) when the allowance is paid, in the context of the patients have been diagnosed with the sequelae NSF after MRI in the Danish health care with a gadolinium-containing contrast agent.

19) Awards, which are paid pursuant to the Nobel Foundation Grundstadgar or provided by intergovernmental organizations and institutions, in which Denmark participates or is a member, when the prize of honor only the nature of a recognition of the recipient's profits. Awards, granted by public funds, grants, cultural foundations and the like. and of businesses in this country or abroad, when the prize of honor only the nature of a recognition of the recipient's artistic merits. It is a condition that honorary prize is awarded as a lump sum announce compulsory.

20) A lump sum paid to the person entitled in accordance with § 32 paragraph. 7 or 8, or § 36 paragraph. 4 or 5 of the Act on Protection against the Consequences of Industrial Injuries, cf.. § 85 a paragraph. 2, the Workers' Compensation Act, as well as capital sums paid to the person entitled to compensation according to § 17 paragraph. 7, 4th and 5th paragraph., § 27 and § 85 paragraph. 5, the Workers' Compensation Act. The same applies to the capital sum payable pursuant to § 17 paragraph. 7, 4th and 5th section., And § 27 of the Workers' Compensation Act when compensation is awarded under the Act on compensation and reimbursement for previously deployed soldiers and other state employees with late diagnosed post-traumatic stress disorder.

21) Prize by the Unemployment Insurance Act, etc. § 74 m.

22) Allowances for someone from a fund, foundation, association, etc., as approved by the customs and tax administration, and aims to support socially or disease-fighting work. Benefits from a fund etc. exceeding 10,000 kr. Within a calendar year shall, however, to the taxable income the portion of the value in excess of 10,000 kr. Customs and Tax Administration publishes an annual list of the funds, foundations, associations, etc. which has been approved. Customs and Tax Administration may set a deadline for submission of an application etc. for agreement must be received for the fund, foundation, association, etc. may be included in the list for that year.

23) After Givet debt to the public for socially vulnerable groups according to Chapter 3 of the Act on trial with the cancellation of debts to the public for socially disadvantaged groups.

24) Student Aid granted under the Act on Folk High Schools and the Act on schools and free vocational schools for those who, when the aid is received, meets the age requirement under the Act on social pension to receive pension who receive early retirement or receiving disability benefits with assistance or care allowance under the Act on the highest, middle, high plain and ordinary disability pension, etc.

25) The value of own work as well as in the related unrealized during procurement of goods and services from the owner's business when the work is done on their own property for private use for that.

26) Benefits in kind and cash provided to inmates in the Prison institutions in pursuance of the enforcement of sentences, etc.

27) the reward money and allowances payable under the Act on lost property or rules on treasure trove and fossil trove of museum Act and bounties and rewards for efforts to save people or helping to solve or prevent a crime when the stakes do not belong to his employment.

28) Grants to cover relocation and establishment expenses in accordance with § 63 c of the Act on General Housing etc.

29) Compensation and amounts granted in connection with resettlement in accordance with rules laid down under § 14b. 1 and 2, of the Act on Cityring as well as damages and amounts granted in connection with resettlement, which is paid out of the Metro Development Corporation I / S on the occasion of genes and disadvantages from the plant of the City Circle.



§ 7 A. (Repealed)




§ 7 B. Amounts payable from a voluntary system, see. § 21 of the Act for a depositor and investor compensation scheme to cover all or part of an accounting deficit for the transfer of assets and liabilities of a bank to another bank , included in the calculation of taxable income. At a taxable transfer of assets and liabilities to the amount by which the tax value of liabilities exceeds the taxable value of assets (fiscal deficit), written off as goodwill under the rules of depreciation Act § 40. If the acquiring bank has not chosen international joint taxation, apply the second section. only to the extent that the fiscal deficit is affiliated company, which is taxed in this country.

PCS. 2. The amounts paid pursuant to §§ 2 and 2a of the Act on depositor and investor compensation is not included in the taxable income. The same applies to amounts paid pursuant to § 59 paragraph. 1 pt. 1, 6 and 7 of the Act on restructuring and settlement of certain financial institutions. The part of the acquired liabilities covered by the amount after the 1st or 2nd section. Can not be considered part of the purchase price for the acquired assets from the distressed bank.

PCS. 3. Is the amount paid under paragraph. 2 or a guarantee that can lead to the payment of the amount covered by paragraph. 2, and the distressed bank covered by paragraph. 2 start a new activity, a loss for the previous fiscal year not carried forward for deduction from taxable income for the tax year or subsequent income, like deficit for the current fiscal year can not be deducted from the taxable income in subsequent income years.



§ 7 C. The value of a guarantee under the Act on fund for green restructuring and industrial innovation and rules laid down in pursuance thereof shall not be included in the taxable income.



§ 7 D. The calculation of taxable income is treated loans granted by § 2. 7 of the Act on Growth Fund, which are only refundable in the event of commercial exploitation of the project loan.



§ 7 E. Subsidies granted under § 16 paragraph. 1 of the Act on Building Preservation and Conservation of Buildings and Urban Environments for construction on protected and listed buildings are not 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 work covered by the grant amount, not be deductible for income or included in the calculation of the basis for depreciation for tax purposes and are not included in the acquisition cost when calculating the taxable profit or loss on disposal of property.

PCS. 2. If a building work on a listed or landmark building has been, or may be granted a public subsidy covered by the preceding paragraph. 1 is treated as other subsidies granted to the same building work, for tax purposes in accordance with paragraph. 1.



§ 7 F. 3) For taxable income shall not include:

1) housing benefit granted under the Act on Housing Subsidies and compensation for housing legislation to cover a tenant's increased net costs for the conversion of the property to sheltered housing or friplejebolig,

2) aid granted by § 37 paragraph. 1, 2 and 4, § 40 paragraph. 1 and 2, § 44 paragraph. 2, § 44 a paragraph. 2, § 45 paragraph. 1, § 47 paragraph. 1, § 62 paragraph. 2 and 3 and § 74 of the Act on Urban Renewal and Housing Improvement and § 62, § 134, paragraph. 1, § 145 paragraph. 3, §§ 148-150, § 151 paragraph. 2 and 5, § 153 paragraph. 1 and 3, § 154, paragraph. 1, § 161, paragraph. 1, § 168, paragraph. 4 and 5, § 169, paragraph. 1 and § 174 paragraph. 4 of the Act on Urban Renewal and § 14, § 26 paragraph. 1, § 53 paragraph. 3, § 63 paragraph. 3, § 67, § 68, § 69 paragraph. 1, § 70, § 71 paragraph. 1, § 72 paragraph. 1, § 77 paragraph. 5 and 7, § 78 paragraph. 1 and § 98 paragraph. 2 of the Act on Urban Renewal and development of cities,

3) grant under the Act on state subsidies for conversion of old housing to CHP

4) grant under the Act on state subsidies for energy-saving measures in pensioners' homes

5) grant under the Act on state subsidies for the conversion of electrically heated buildings

6) amount under the environmental law paid by the public for cleaning etc. contaminated properties,

7) amounts paid by soil clean under Agreement of 21 December 1992 for cleaning etc. contaminated properties,

8) subsidies to consumers for the purchase and installation of energy-efficient products and for district heating connections as mentioned in § 1. 2 pt. 2 and 5 of the law on state aid for product-oriented energy savings


9) The amount that the seller of a property pays for the buyer to cover all or part of the premium of ownership pursuant to § 2. 3 of the Act on consumer protection on the acquisition of real property, etc.

10) grant to be to ensure the realization of documentable energy savings referred to. § 22 paragraph. 1 pt. 7, the Electricity Supply Act, § 14 paragraph. 1 pt. 4 of the Act on natural gas supply and § 28 b paragraph. 1 of the Act on heat supply and

11) grant under the Act on government grants for home repair and renovation and energy saving materials in second homes.

PCS. 2. The proportion of expenditure corresponding to grants, etc., Which is tax under subsection. 1, can not be deducted on income or included in the calculation of the basis for depreciation for tax purposes and are not included in the purchase price in the calculation of taxable profits or losses on the sale of real estate.

PCS. 3. Compensation under the law on state aid to promote connection to coal-fired heat should not be included in the consumer's taxable income. PCS. 2 shall apply mutatis mutandis for the proportion of expenditure corresponding to compensation which is tax under the 1st clause.



§ 7 G. taxable income, not the distribution of amounts from a housing co-operative to their members, to the extent that the amount comes from a grant under the urban renewal and Housing Improvement Act § 56 paragraph. 1, or reorganization Act § 64 c or Urban Renewal Act § 161 paragraph. 1.



§ 7 H. (Repealed)



§ 7 I. Amounts of the state paid as inflation guarantee associated with DSF issuing index-linked bonds to finance new construction and conversion of ships is tax free for the borrower.



§ 7 J. Repayment Contribution, which according to § 13 of the Act on the refinancing of mortgage loans. in farms and §§ 2 bd Act on index-linked mortgage of State granted to agricultural loans is tax-free for the borrower. Repayment Amounts allocated according to § 6 paragraph. 1, see. Paragraph. 3 of Law no. 850 of 20 December 1989 on the Danish Agricultural Mortgage Bank is also tax-free for the borrower.



§ 7 K. Scholarships, which are subject to those used for study trips abroad, the Faroe Islands and Greenland are not included in income for the recipient, to the extent they held to cover the usual expenses for travel between Denmark and the place of study. Scholarships that are subject to those used for study trips abroad, the Faroe Islands or Greenland are not included in income for the recipient, to the extent they used to cover regular expenses for lodging, food and small at the place of study, see. Paragraph . 2.

PCS. 2. In the carriage of own car or motorcycle calculated amount of ordinary travel expenses on the basis of the rate, the National Tax Board acting in accordance with § 9 C. 1, instead of the actual costs. For usual cost of lodging, food and small at the place of study abroad can rates in § 9 A, paragraph. 2, is used instead of the actual costs. Standard rates according to § 9 A, paragraph. 2, to cover the cost of food and small can be used only in the first 12 months of residence at the place of study.

PCS. 3. Grants to cover documented expenses related to the study tour abroad, the Faroe Islands and Greenland are income tax free if the costs covered, payment of tuition, participation fees and the like., Including payment for courses in the academic language of the place.

PCS. 4. Grants are subject to income tax if they are subject to those used to cover the costs of scientific works, including a higher education institution spending on student's studies.

PCS. 5. Scholarships are income tax free if they are granted a scholarship during a temporary stay in the country if the fellow when it starts stay in Denmark, was both a national and resident of a developing country. Tax Board shall determine which countries under this provision shall be deemed to developing countries.

PCS. 6. Scholarships otherwise under the Act on State education grants are not income tax.

PCS. 7. Expenses covered by an income tax free scholarship referred to in paragraph. 1, 3, 4 and 5, can be deducted or amortized for tax purposes. The tax exemption for otherwise tax free allowances lapse to the extent that costs can be covered by the tax-free grants.




§ 7 L. The computation of taxable income and income subject to withholding tax Act § 48 F paragraph. 1 shall be counted for income covered by § 2 of the Act on labor not calculated contributions covered by the withholding obligation Withholding Tax Act § 49 B.



§ 7 M. Remuneration of an association shall be paid to unpaid board members or to volunteer, unpaid helpers who provide assistance as part of the association's tax-exempt business is tax free for the recipient. The tax exemption stipulates that the compensation paid to cover expenses incurred by the beneficiary on behalf of the Association, as well as the compensation does not exceed the rates set by the National Tax Board.

PCS. 2. Allowances paid by the Home Guard for voluntary unpaid personnel participating in the Home Guard company are not taxable to the recipient when the compensation does not exceed the rates set by the National Tax Board.

PCS. 3. Notwithstanding that a person covered by paragraph. 1 or 2, are provided with telephone, data communication connection or computer with accessories covered by § 16 paragraph. 12 and 13, available for use of its assistance as part of the association's tax-exempt business or Home Guard company, the person continues for unpaid, and he is not liable to tax on private use of those goods. Have a person covered by paragraph. 1 or 2, been given the telephone, data communication connection or computer with accessories mentioned in the first section. available, you do not pay tax allowance under subsection. 1 and 2 for expenses incurred by the beneficiary for similar services.



§ 7 N. When calculating the taxable income of an employee participant, see. § 2. 5 of the Act on employee investment in an employee investment firm which. § 3 of the Act on employee investment excluded amount deposited by the employer in an employee investment company registered in the Commercial Agency, cf.. § 7 of the Act on employee investment.

PCS. 2. The amount referred to in paragraph. 1 may not exceed 7.5 per cent. of employee participant's cash salary minus labor from that employer for tax year to a maximum of 30,000 kr. annually. By participating in several employee investment threshold applies to disregard the employer's contribution of 30,000 kr. Annually for each person.

PCS. 3. For deposits in companies established in another country within the EU / EEA than Denmark is a condition for bortseelse following paragraph. 1, the Customs and Tax Administration has authorized the company, including its statutes and that approval is withdrawn, as provided. Paragraphs. 7.

PCS. 4. Approval by paragraph. 3 occurs when the following conditions are met:

1) The company shall be validly incorporated and registered for his home country's rules.

2) The Company shall be treated as an employee investment firm with headquarters in Denmark, cf. Act on employee investment.

3) The company must agree to take on the obligations, etc., made employee investment firms established in Denmark.

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

PCS. 5. Approval can only be done after the customs and tax administration has obtained the opinion of the Danish Business Authority as to whether the company in question can be equated with an employee investment firm with headquarters in Denmark, cf. Act on employee investment.

PCS. 6. For deposits in companies established in another country within the EU / EEA than Denmark, it is also a condition for bortseelse following paragraph. 1, the amendments approved by the customs and tax administration, and the company only with the Customs and Tax Administration approval can make or contribute to extraordinary transactions, there is a risk of a statute can not be met or that the company will not continue to exist. Approvals can be made only after the customs and tax administration has obtained the opinion of the Danish Business Authority whether the Articles of Association and the transactions would have been approved if the company had been resident in Denmark.


PCS. 7. Customs and Tax Administration may withdraw an approval under subsection. 3, if the conditions for approval are no longer met, or if no customs and tax administration authorization shall be made statutory changes or actions referred to in paragraph. 6. revoked the authorization shall include the value of employee participant's investment share in computing the taxable income at the time of the recall.

PCS. 8. Foreign currency translation related to withholding income tax on dividends, happens to National Bank's average rate withholding time.

PCS. 9. The Minister for Taxation may lay down rules on the approval of companies related basis. 3, for subsequent approval under subsection. 6 and the withdrawal under subsection. 7.



§ 7 O. Taxpayers should the calculation of taxable income include the following income in accordance with paragraph. 2:

1) Gift and scholarship amounts paid as a lump sum of public funds, grants, cultural funds and the like in this country or abroad when the gift or grant exclusive nature of a recognition of the recipient's profits, see. However, § 7, No. 19

2) Amount in accordance with § 16 G, at a plan dissolution or forfeiture accrues to the employer, when his taxable income deducted by the employer performed contribution to the scheme, unless the amount is taxed according Pension Tax Act § 24

3) Remuneration for the relief of pension commitments that are not covered by a pension institution as referred to. Depreciation Act § 40 paragraph. 8, see. Paragraph. 3.

4) The taxpayer's income in a tax year from the taxable performed inventor work, work of literary character, creative artistic or scientific character after being reduced by labor exceeds a comparison amount. The work must not be carried out in employment. The income must not come from grants or scholarships. Comparison The amount is calculated as 25 per cent. of the average person's income, see. 6.-10. section., in the 3 years immediately preceding the year in which they were in the first section. revenue referred acquired. If the other income in the year in which the first section. said income acquired is less than this average increased amount compared to the difference. The income of each of the three years included in the average calculation is calculated as income the taxable income. If the taxpayer uses the business rules increased the taxable income of business income, see. Business tax Act § 6, if positive, or reduced if this is negative. The increase will not happen with business income in one of the three years are transferred to the taxable income. If the taxpayer makes provisions for economic compensation, see. Business tax Act § 22 b, or income redistribution, see. Business tax Act § 22 d, increased taxable income with these. The increase does not happen with reserves that are raised in one of the three years. The other income in the year in which the first section. said income acquired, determined irrespective of their income, but also on the basis of taxable income adjusted for business income and provisions for economic compensation according to § 22 b and income equalization according to § 22 d.

PCS. 2. On the part of the sum specified in paragraph. 1 said income exceeding a basic amount of 25.000 kr. (2010 level), included 85% of the taxable income. The basic amount is regulated by the Personal Tax Act § 20



§ 7 P. (Repealed)



§ 7 Q. For the taxable income shall not include:

1) Compensation for Tax Administration Act § 52, with interest at the same Act § 57 paragraph. 2 and 5.

2) 4) Amounts payable to compensation entitled person under the Tax Act, Chapter 19 to cover its expenses for expert advice. It does not apply to the extent that the amount plus the reimbursement of costs and other expenses reimbursed exceeds the individual's total expenses for expert advice. in the case, or if the amount should not be considered to be granted as a result of the provider's legal interest therein, or if it has been agreed that the reimbursable person fee to the provider for assistance in the matter represents a share of the economic benefits which the reimbursable achieve in case.


PCS. 2. Amounts referred to in paragraph. 1 pt. 2, can not be deducted from taxable income unless the provider is a foundation or association, etc., That under the general rules, the deduction for distributions or distributions. Granted amount as part of employment relationships or under a contract personally work also to cover the expenses incurred for expert advice., And deducted by the employer, etc. the amount of its taxable income shall include the amount of the recipient's taxable income.

PCS. 3. Expenses for expert assistance in tax assessment cases and tax cases not be deductible for income. Entities, companies and self-employed may deduct the costs listed in the first section. by calculating taxable income, to the extent that can not be refundable under the Tax Act Chapter 19



§ 7 R. (Repealed)



§ 7 S. Grants of Banestyrelsen to measures to reduce noise from railways is not included in the taxable income.

PCS. 2. Grants awarded by the Road Directorate or other public authorities for measures to reduce noise from roads is not included in the taxable income.

PCS. 3. If the measures to limit noise granted public subsidies covered by the provisions of paragraphs. 1 or 2, dealt with other grants awarded to the same measures for tax purposes in accordance with paragraph. 1 or 2.

PCS. 4. The part of the cost of measures to reduce noise, which is covered by grants per paragraph. 1-3, can not be deducted on income or included in the calculation of the basis for depreciation for tax purposes and are not included in the acquisition cost when calculating the taxable profit or loss on disposal of property.



§ 7 T. taxable income, not payments, etc. from states, foundations and other organizations. if they are paid as a result of the Nazi assault against persons during World War II.



§ 7 U. Gifts, allowances and bonuses from the taxpayer's employer, provided in connection with an employee's resignation by post or in connection with the employer's or employee's anniversary, counted as taxable income by the amount by which the total acquisitions during the income year exceeds 8,000 kr., see. however paragraph. 2-4 and § 31. It is a condition for the tax exemption that the taxable person receiving the gift, allowance or bonus, is the employee of the company that makes the payment. The rule in the first section. does not apply to the extent that the amount in lieu of what the recipient would have received in the recovery of the post post-resignation and until the time at which the recipient could be terminated in accordance with its contractual or statutory general rules.

PCS. 2. redundancy payments is a condition for the tax exemption under subsection. 1 that

1) the taxable person receiving the compensation completely ceases to be an employee of the paying company, and that

2) compensation amount paid in temporal association with the resignation.

PCS. 3. gifts and gratuities paid in respect of an employee's anniversary with the company, it is a condition for the tax exemption under subsection. 1 that the appointment has passed for 25, 35 or a greater number of years divisible by 5.

PCS. 4. For gifts and gratuities, granted in connection with a company's anniversary, it is a condition for the tax exemption under subsection. 1 that

1) the company has existed for 25 years or for a number of years that are divisible by 25, and that

2) the company amount pays out the same anniversary bonus to all full-time employees and a proportionate share of part-time employees.



§ 7 V. For recipients of the awards, which the foundation or association elections deducted at the times when each installment is due, see. Funds Tax Act § 4, paragraph. 3, 2nd sentence. Deferred tax time for distribution accordingly.



§ 7 X. For taxable income, not grants awarded and used in accordance with the Act on Promotion of private rental housing or law of subsidized private student housing.

PCS. 2. The calculation of gains and losses on real estate, which have received grants under the Act on the promotion of private rental housing or law of subsidized private student housing, used the acquisition price calculated under the general rules deducted from the grant.




§ 7 Y. The value of allowances and entitlements that are subject to depreciation Act §§ 40 A-40 C, which are granted free of charge are not included in the calculation of the recipient's taxable income.

PCS. 2. 5) A tenant who has signed lease before 1 January 2006 are no tax consequences for the parties free of charge transfer payment entitlements referred. Depreciation Act § 40 C. 1st clause. applicable to transfers from tenant to landlord and the further leasing of transfers from secondary tenant to primary tenant. It is not a condition that the payment entitlements transferred are those that were originally allocated to the lessee. 1st clause. apply only the transfer of payment entitlements whose value at the time of the initial allocation maximum equal to the value of the payment that the lessee originally received on the initial allocation. When transferring a lease added to the original value of the rights on rents has been for rents rule. A payment entitlement value means the basic value including any supplements.



§ 7 Z. When calculating the taxable income, sewage and water supply companies, not counting the sums it recognizes in its prices as a result of that the company is obliged to reimburse a municipality an amount equal to the actuarially determined value of the official obligations accrued prior to the company taking over the operation of the wastewater and water supply, which the local authority has not put aside.



§ 7 Æ. The calculation of taxable income, no remuneration or allowances which to care for sick children in a private household paid by people in the household for persons over 60 years. The following conditions must be met:

1) The total income for that of childcare does not exceed a basic amount of 3.100 kr. (2010 level) annually. The basic amount is regulated by the Personal Tax Act § 20

2) Costs related to child care deduction is not taxable income.

3) Children attendant participating in a system which must be administered by the municipality or a voluntary social organization. The shell of the association or the fund's articles of association, stated that the scheme is aimed at sick children. The municipality in which the functioning of the system must have the system including usual statutory information recorded as a reserve grandparent scheme.



§ 7 Ø. In cases where the withholding drugs under license from Customs and Tax Administration to provide the funding for Withholding Tax Act § 69 A, included the traveling allowances included in calculating the indeholdelsespligtiges payment, as well as the indeholdelsespligtiges payment after withholding tax Act § 69 A not when calculating the taxable income of the recipient of the subsidies.

PCS. 2. Payments for Withholding Tax Act § 69 A can not be deducted in computing the taxable income indeholdelsespligtiges.

PCS. 3. Recipients of the subsidies are tax under subsection. 1, can not make commuting allowance for transport, which formed the basis for the compensations, or for travel and other expenses in accordance with § 9 A, paragraph. 7, 1st or 3rd clause. That is demonstrated with the corresponding allowances.



§ 7 Å. When calculating the taxable income, not the value of the usual services provided in the private sphere as a manifestation of general helpfulness, generosity or social engagement (family and bipartisan). The services must not

1) be of a commercial nature,

2) engage in organized barter,

3) consist of pre-agreed exchange of services or

4) include payment by cash or other liquid assets.

PCS. 2. The calculation of taxable income is not paid to a person under 16 years as payment for work for a private assignor made of or related to his private home.

PCS. 3. 6) In determining taxable income, no remuneration for work for a private assignor made of or related to his private home of a person who meets the age requirement in the law on social pensions to a state pension. It is a condition that the work is not carried out as part of business activity. Remuneration under the 1st clause., Within an income exceeding a basic amount of 10.000 kr. (2010 level) are included, however, to the taxable income the portion of the consideration which exceeds the basic amount. The basic amount is regulated by the Personal Tax Act § 20




§ 8. The computation of taxable income, deductible expenses in connection with the taxpayer's business incurred for travel, advertising and the like, with the aim to achieve sales of goods and services in the current and subsequent income.

PCS. 2. Paragraph. 1 shall not apply in cases where the taxable income is calculated as a percentage of a fund's assets under the Act on income taxation of limited companies, etc..

PCS. 3. In calculating taxable income deduction:

a) current commissions or premiums for loans by the taxpayer recorder, or for the security of his receivables

b) premiums and other current benefits for bail for the taxpayer's debt, and

c) origination fees, compensatory payments and similar lump sum payment for loans hedged or surety, as mentioned under a) and b) if the maturity is less than 2 years.

PCS. 4. When calculating the taxable income deductible entertainment expenses but only by an amount corresponding to 25% of the costs incurred.



§ 8 A. When calculating the taxable income is deductible gifts, which it is proved that the dealer has granted to associations, foundations, institutions, etc., Whose funds are used in charitable or other nonprofit purposes in favor of a large group of people . The deduction can not be more than a basic amount of 14.500 kr. (2010 level), which is regulated by the Personal Tax Act § 20. Finally, the deduction subject to the organization etc. have reported payment of customs and tax administration in accordance with the rules set by the Minister of taxation under the tax Act § 8 ​​Æ paragraph. 3.

PCS. 2. The right to deduct under subsection. 1 provided that the association or the religious community, etc. approved in this country or in another EU / EEA country where it is established for the calendar year in which the donation is given, see. Paragraph. 3. It should be of statutes, charter or similar. that its purpose is charitable, ie the funds can only be used to support a wider circle of people who are in financial need or in difficult economic circumstances, or for a purpose from a population widely prevailing view can be characterized as beneficial and which benefits a large group of people, or that there is a religious community. It must also state that the liquidation proceeds or profit upon liquidation shall accrue to another charitable organization etc.

PCS. 3. Tax and Customs Administration shall lay down rules on the approval of funds, etc., organizational conditions and submission of information about assets, income, donors, funds, etc. Tax and Customs Administration shall annually publish a list of organizations that meet the conditions for receive tax deductible benefits. In order to qualify, and be included on the list, an organization's application etc. accordingly for that and subsequent years have been received by customs and tax administration by 1 October.

PCS. 4. Gifts that are deducted in accordance with § 8 S, can not be deducted under paragraph. 1 and 2.



§ 8 B. In determining taxable income, expenditure incurred for experimental and research activities relating to the taxpayer's business, excluding expenditure on exploration for raw materials, see. Paragraph. 2, after the taxpayer's option, either fully deductible in the income year in which they are incurred or amortized in equal annual amounts over this and the following 4 years of taxation. The same applies to spending on basic research, organized by an ongoing business. If the costs listed in the first section. incurred before the taxpayer commenced acquired, the cost first be deducted in the income year in which the industry has begun, or written off as indicated as of this fiscal year, unless there is a limited company. Customs and Tax Administration may allow expenditures deducted or amortized as stated before the commencement of the profession.


PCS. 2. The calculation of taxable income deductible expenses incurred to prospect for raw materials related to the taxpayer's business. If the costs incurred before the taxpayer commenced acquired, amortized cost, however, with equal annual amounts over 5 years as from the income year in which the industry was started. The same applies if the expenditure in the income year in which they are incurred, exceed 30% of the taxpayer's profits by self-employment, calculated without deduction and depreciation under this paragraph, but with the addition of interest expense and foreign exchange losses and the deduction of interest and dividend income and foreign exchange gain included in calculating profits. Customs and Tax Administration may permit the charges referred to in the second sentence. deducted or amortized prior to the onset of the economic activities in which the investigation aims. Where circumstances so warrant, the customs and tax authorities also permit the charges referred to in the third section. deducted at once.

PCS. 3. Notwithstanding paragraph. 1 and 2, the purchase of machinery, equipment and related operating equipment, ships and real estate only deducted or amortized under the Act on tax depreciation etc.



§ 8 C. In the calculation of taxable income is deductible distributions according to § 13 paragraph. 1 of the Act on charges of games.



§ 8 D. The calculation of taxable income provided no deductions for costs of corruption, as mentioned in the Penal Code § 144, § 299. 2 and § 304 a paragraph. 2 and § 10 b of the Act on the promotion of integrity in sport. The provision in the first section. shall apply regardless of whether that bribery is legal under the law of the state where the cost of bribery is held. Only decisive factor is whether that bribery would be punishable under the Penal Code § 144, § 299. 2, or § 304 a paragraph. 2, or § 10 b of the Act on the promotion of integrity in sport if the bribe had taken place in this country.



§ 8 E. The calculation of taxable income should farmers deduction according to § 6 paragraph. 1, point a, in State Tax for the cost of salvage and storage etc. Straw is not limited with regard to the straw used for fueling the plant, which supplies the private housing with heat.



§ 8 F. 7) Persons who are subject to reporting requirements for fiscal § 7 L paragraph. 1 can only deduct interest when calculating the taxable income, if the borrower has submitted information on the identity of the lender after Tax Act § 7 L, or if the loan is reportable under other provisions of the Tax Act.



§ 8 G. (Repealed)



§ 8 H. In the calculation of taxable income is deductible gifts that the giver has made to charitable or other non-profit organizations, foundations, institutions, etc., that use their funds for research. Associations, foundations, institutions, etc. shall be resident in this country or in another EU / EEA country. The deduction is subject to the Association, foundations, institutions, etc., has declared the donation to the customs and tax administration in accordance with the rules laid down by the Minister of Taxation under the Tax Act § 8 ​​Æ paragraph. 3.

PCS. 2. Deductions under subsection. 1 is subject to the customs and tax administration for the calendar year in which the donation is made, approved the association, foundation, institution, etc. as eligible to receive gifts with the effect that the gift amount is deductible in calculating taxable income. The customs and tax administration must first be approved obtain a statement from DFF whether the association, foundation, institution, etc. using their funds for research.

PCS. 3 pieces. 1 shall not apply if the donor and recipient are of interest connected, see. § 2.

PCS. 4. In cases covered by paragraph 1, the § 8a not apply.



§ 8 I. (Repealed)



§ 8 J. Expenses for consultancy on investment in equities in order to completely or partially to acquire one or more companies, etc. in order to participate in the management and operation of these can not be deducted in computing the taxable income.




§ 8 K. The calculation of taxable income, expenditure incurred for the planting of forest reserve, deducted by up to 20 per cent. yearly. If expenditures exceed not 25,000 kr. Per. per year. property, the amount may be deducted in the income year in which the expense is incurred. If the property is sold or the planted area is cleared by fire, expenses that have not been deducted in accordance with point 1., Deducted in the income year in which the sale or eviction happens. It is a condition for less that the planted area required forest reserve duty under the Forest Act provisions, and that the forest reserve obligation is recorded in the land registry and cadastral map. Expenses for reforestation can be deducted immediately.

PCS. 2. The calculation of taxable income, expenditure for planting trees, intended for commercial use as Christmas trees or greenery in the short term, as well as fruit trees and fruit bushes deducted up to 20% annually. If expenditures exceed not 25,000 kr. Per. per year. property, the amount may be deducted in the income year in which the expense is incurred. Cost of reforestation in the forest of trees that are intended for professional use as Christmas trees or greenery can Notwithstanding the 1st clause. deducted immediately. If the property is sold, or the planted area is cleared, expenses that have not been deducted in accordance with point 1., Deducted in the income year in which the sale or eviction happens.

PCS. 3. In the calculation of taxable income, expenditure incurred for the construction of shelterbelts and additional sheltered hardwood planting, see. Act on hedgerows and subsidies for windbreak, fully deductible from taxable income in the income year in which the expense is incurred. Grants for windbreak granted under the Act on hedges included in the taxable income in the same income year in which expenditure by 1 point. incurred.

PCS. 4. The calculation of taxable income, expenditure for planting perennial energy crops in the form of ash, alder, elephant grass, hazel, willow, poplar and switchgrass fully deductible from taxable income for the tax year in which the expense is incurred. It is a condition that the taxpayer area with plants of the species listed in the first section., In pure or mixed population of at least 0.30 ha. However, no deductions are allowed for expenses incurred for the planting of perennial energy crops outside the EU / EEA, Greenland and the Faroe Islands.

PCS. 5. The purchase price and selling prices of trees, etc. covered by paragraphs. 1-4 converted into cash value.

PCS. 6 pieces. 1-5 apply mutatis mutandis to the costs of planting on rented or leased land. It does not apply to access to immediate deduction for expenses not exceeding 25,000 kr. Per. per year. property referred to in. paragraph. 1, point 2. And paragraphs. 2, point 2., And the deduction of expenses not yet deducted from the sale of property, see. Paragraph. 1, 3rd section. And paragraphs. 2, Item 4. Terminates a tenancy or lease conditions, tenant deduct expenses that have not been deducted in accordance with paragraph. 1 or paragraph. 2, first sentence., In the year of the lease or the lease is terminated.

PCS. 7. Cost of which is deducted under paragraph. 1-5 is not included in the purchase price in the calculation of taxable profits or losses on the sale of real estate.

PCS. 8. Notwithstanding paragraph. 1-4 to the purchase of machinery, equipment and related operating equipment and real estate only deducted or amortized under the Act on tax depreciation etc.



§ 8 L. The computation of taxable income are deductible amount under the Act on retirement housing is paid to the National Building Fund as a result of rental income over expenditure on buildings calculated in accordance with the Act on retirement housing.

PCS. 2. The calculation of taxable income deduct amounts paid to the National Building Fund in connection with the retirement housing or service areas associated with retirement housing is sold or put into use for other purposes in accordance with Chapter 9 of the retirement housing.



§ 8 M. Labour of income covered by § 2. 1 pt. 2 and §§ 4 and 5 of the Act on labor deducted in computing the person's taxable income for the tax year, the contribution relates. The same applies to income covered by § 2. 1 pt. 1 when the employer is not liable to withholding of payment of salaries, wages, fees, etc. to the employees.

PCS. 2. For persons subject to withholding tax Act § 1 are deducted obligatory foreign social contributions in the calculation of taxable income for the income year in which the contribution relates to when the


1) under any tax treaty is not a resident of a foreign state, Greenland or the Faroe Islands and

2) subject to the social security legislation of a foreign state pursuant to the European Communities Regulations on social security for workers, self-employed and members of their families moving within the Community.

PCS. 3. Paragraph. 2 shall apply to persons who, pursuant to an international agreement ratified by Denmark, are subject to foreign social security legislation.

PCS. 4. Persons who are subject to withholding tax Act § 2. 1 pt. 1 or 3 and under EC regulations on social security for workers, self-employed and their families moving within the European Community, are subject to foreign social security legislation may deduct foreign compulsory employer's social security contributions by calculating taxable income for the income year in which the contributions relate. It is a condition for deduction that under EC regulations on social security has been agreed that the foreign employer contributions incumbent employee.

PCS. 5. The Minister can lay down rules on the collection and payment of contributions by paragraph. 4.



§ 8 N. (Repealed)



§ 8 O. Taxable assistance and introduction etc. that are reimbursable under Chapter 12 of the Law on Active Social Policy or Chapter 7 of the Integration Act, deducted in computing the taxable income for the tax year in which the amount refunded.



§ 8 P. Individuals who own renewable energy installations or units of renewable energy installations covered by § 2. 2 or 3 of the Act on the promotion of renewable energy, can the calculation of taxable income choose to include income from the operation of the energy facility in accordance with paragraph. 2 and 3. The choice applies to all renewable energy installations or units of renewable energy installations which the natural person owns and subsequent transferee, and shall be binding to and including the income year in which the last plant or the last shareholders waived. The owners of renewable energy installations for the tax year 2012 by income has chosen not to apply the rules in paragraphs. 2 and 3, can not be later income choose to determine the taxable income under paragraph. 2 and 3. For owners of renewable energy installations from last November 19, 2012 has entered into a binding agreement to purchase a renewable energy installations, and where the system is connected to the grid in the tax year 2013 or in the year of 2014 is the choice in the statement of taxable income for the tax year 2013, respectively income year 2014, however, essential. The requirement of the second section. that the election should cover all renewable energy installations and units of renewable energy installations do not include renewable energy installations where November 20, 2012 or later are entered into a binding agreement to purchase the facility, and where the owner no later than 19 . november 2012 entered into a binding agreement on the purchase of another renewable energy installations and for this plant has chosen not to apply paragraph. 2 and 3.

PCS. 2. On the part of the gross income from the operation of the renewable energy installations for each owner in excess of 7,000 kr., Included 60 per cent. to the taxable income.

PCS. 3. If the gross income from the operation of the renewable energy installations included in taxable income for the rule in paragraph. 2, can not be deducted for expenses associated with the operation of renewable energy installations, including depreciation.

PCS. 4. If the taxpayer chooses to apply the rules in paragraphs. 2 and 3, it is considered renewable energy installations or units of the renewable energy installations solely used for private purposes.

PCS. 5. Paragraphs. 1-4 include:

1) Renewable energy installations attached to a household and which is not for commercial purposes, and

2) renewable energy installations and units of renewable energy installations where the plant or the share offer price is determined according to the same principles as the offer price for shares in windmills in § 14 paragraph. 4 of the Act on the promotion of renewable energy.

PCS. 6. The transfer of renewable energy installations or units of such plants, where income before the transfer were taxed under paragraph. 2, should not be fixed any offer price after paragraph. 5, no. 2.

PCS. 7. The Minister can decide that Energinet.dk or a public authority decides cases determining the offer price for renewable energy installations or units of renewable energy installations in accordance with paragraph. 5, no. 2.


PCS. 8. The Minister can lay down detailed rules for the payment of a fee in connection with handling cases determining the offer price for renewable energy installations or units of renewable energy installations in accordance with paragraph. 5, no. 2. The fee shall cover the costs of Energinet.dk or a public authority that is associated with the case.

PCS. 9. The owners of renewable energy installations covered by paragraph. 1-8 are not taxed on the value of the energy produced and used by the owner in his private property. If a trader uses electricity produced by a renewable energy installations in the trader, for supplying the trader's private residential building, taxed the economic value of the electricity supplied with a value equal to the value that the trader should have paid including taxes and fees, if the electricity had been delivered from the mains. 2. section. also includes the supply of electricity to private property, inhabited by a related party, see. boafgiftslovens § 22, or occupied by company employees. The value of electricity after the second section. established in 2013 to 2.20 kr. per. kWh and adjusted annually by the net price index published by Statistics Denmark, cf.. Law on the compilation of the consumer price index. The adjustment is made on the basis of the net price index's annual average in the year preceding the calendar year in which the rate applies. The percentage change is calculated to one decimal place. The rates obtained by the percentage adjustment shall be rounded.



§ 8 Q. (Repealed)



§ 8 R. The computation of taxable income for the income year in which the property is placed in service after obtained an occupancy permit for the building legislation, the taxpayer Corporation Tax deduct an amount equal to the purchase price, calculated in accordance with § 1 fi Act on promotion of private rental housing in the version of § 1 of the law no. 903 of 17 november 2003 for newly constructed real property solely for letting as permanent dwellings where the conditions of Nos. 1-5 are met:

1) The taxpayer must have been promised a share of the 2003 fixed investment limit of 1.0 billion. kr., see. § 1 of the Law on the promotion of private rental housing as amended by Act no. 1090 of 17 December 2002 or § 1 c of the Act on the promotion of private rental housing in the version of § 1 of the Law no. 903 of 17 November 2003, and make sure that the building is constructed in accordance with the undertaking and that it remains within the allocated share of the frame.

2) The real estate shall be entered in the plot shown in the undertaking.

3) The taxpayer must have obtained a building permit for construction within 9 months after receipt of the undertaking's share in the investment framework.

4) The real estate shall at first use after obtained an occupancy permit for the building legislation, contain at least the number of residential apartments that clear from the commitment.

5) Commissioning Permission for construction must be available no later than 4 years after having been given planning permission.

PCS. 2 pcs. 1 does not apply to public limited companies under the Corporation Tax Act § 3 A.

PCS. 3. The calculation of gains and losses on real estate for taxpayers who have received deduction under subsection. 1, used the acquisition price calculated under the general rules deducted from the purchase price in accordance with paragraph. 1 multiplied by the rate for Corporation Tax Act § 17 paragraph. 1, applies to the income year in which the deduction is made.



§ 8 S. When calculating the taxable income taxpayers and estates, which conducts trading activities, companies which are taxable under the Corporation Tax Act § 1 or § 2, and funds that are taxable under the Funds Tax Act § 1, deduct gifts of sum of money that the taxpayer has made to cultural institutions in the preceding calendar year have received direct operating subsidies from the state or municipality. If the receiving institution is newly established, that in similar conditions to receive gifts, if there is a written undertaking operating grants from state or municipality.


PCS. 2. When calculating the taxable income taxpayers, estates, corporations and foundations deduct the market value of gifts of works of art and cultural and natural history objects, which principal has granted to cultural institutions in the preceding calendar year have received direct operating grants from state or municipality. The gift market value determined by the Ministry of Culture appointed valuer. Estimates man's fee paid by the cultural institution receiving the gift. If the donor itself produces or dealer works of art or cultural and natural history objects, however, may only be deducted from the costs that have been incurred to produce or acquire the object. In case of doubt whether an object can be categorized as a work of art, collects customs and tax administration an assessment of the object from The Academy. In case of doubt whether an object can be classified as a cultural and natural history subject, obtain customs and tax administration an assessment of the object through the Heritage Agency. If the receiving institution is newly established, that in similar conditions to receive gifts, if there is a written undertaking operating grants from state or municipality.

PCS. 3. It is a condition of deduction under subsection. 1 and 2 that the

1) gift to the cultural institution is not connected with any form of consideration or clause ring from gift giving,

2) gifts to recognized cultural institution cultural activities

3) cultural institution wants to receive the gift, and that

4) cultural institution shall report the value of the gift after Tax Act § 7 K.

PCS. 4. It is a condition of deduction under subsection. 1 and 2 that the gift to the individual cultural institution in that fiscal year has a value of at least 500 kr. There may be granted only deduct the amount by which the total gifts by paragraph. 1 and 2 exceeds 500 kr. Annually.

PCS. 5. The right to deduct can not be used by taxpayers who at the time of the granting of the gift is related to members of management or board of the cultural institution, or for those which are the same persons or related to these exercises a controlling influence over the meaning. Assessment Act § 2 , PCS. 2. Related considered spouses, parents and grandparents, children and grandchildren and their spouses or estates of those individuals. Stedbarns- and adoptive equated with natural parentage.

PCS. 6. Taxpayers instead of deduction under this provision may choose to deduct a gift under the provisions of § 8 A.

PCS. 7. If the taxpayer by another provision in the tax code, or have been less of a part or all of the value of the gift or the costs that have been incurred to produce or acquire artwork or the cultural and natural historical subject, reduced deductions for PCS. 1 and 2 accordingly.



§ 8 T. The computation of taxable income provided no deductions for the cost of cigarettes, smoking tobacco, cigars, cigarillos, cigarette paper, chewing tobacco or snuff granted as part of an employment or incurred for representation or advertising . 1st clause. does not include samples delivered by registered tobacco companies to retailers.



§ 8 U. Students from the income year 2011 will be entitled to a special deduction for visiting students in Denmark under the double taxation agreement between Denmark and the Faroe Islands or Greenland, you know the income statement as a national community deduction deduct an amount of 36,000 kr., See. however paragraph. 2. Deductions for the first section. granted in addition to allowances under the double taxation agreement and can not be selected instead of this.

PCS. 2. Deductions under subsection. 1 given in the period in which the conditions for deduction for guest students after the aforementioned double taxation agreements are met, and within the limits imposed by double taxation agreements. If the conditions are fulfilled only in part of a tax year, be deducted proportionately.



§ 8 V. 8) The calculation of taxable income, deductible expenses paid and documented labor to help and repairs at home or in a residence, see. Paragraph. 2-9. Installation, repair or replacement of biokedelanlæg and small wind turbines are considered as repairs at home or in a secondary residence. Installation, repair or replacement of oil-fired boilers are not considered repairs at home or in a secondary residence.

PCS. 2. The deduction is subject

1) the person by income year is 18 years old


2) the work is done on a year round where the taxpayer has permanent residence at the time of the work, or the work done on a secondary residence, where the taxpayer is the owner and taxpayer for property Tax of leisure property at time of work,

3) the work is done by a company that is registered for VAT in Denmark, or at work in the form of cleaning, washing, washing, ironing, window cleaning, babysitting and gardening also a person who knows the income year are 18 years old and is full tax liability in Denmark,

4) the taxpayer to report the deductible amount to the IRS stating who has done the work, and

5) to work on a year round is conducted in the period from 1 June 2011 up to and including 31 December 2015 to work on a holiday property is made in the period from 22 April 2013 up to and including 31 december 2015.

PCS. 3. For work on a holiday property paragraphs. 1, 2 and 4-9 corresponding application for the spouse of the owner of a secondary residence, see. Paragraph. 2, no. 2, provided that the spouses were married or cohabiting at the time when the deductible work was performed.

PCS. 4. The deduction attributable to the income year in which the payment for the work is done. The deduction is classified in the income year in which the work is performed, if payment for work has occurred within 2 months after the income year. There can not be deducted for work, payable March 1, 2016 or later.

PCS. 5. Tax deductible expenses can annually exceed 15,000 kr. Per. person.

PCS. 6. There can not be deducted for the cost of work, which is subsidized by other government support, including under the Act on domestic services. The same applies to child-care costs that are exempt from the recipient in accordance with § 7 E, and expenses that are deducted in computing the taxable income under other rules in the tax code. The owner of a secondary residence, see. Paragraph. 2, no. 2, can not deduct expenses for wages for work in the form of cleaning, washing, washing, ironing, window cleaning, babysitting and gardening concerning recreational property if the owner during the income year, has leased recreational property.

PCS. 7. There can not be deducted for the cost of work performed by individuals who are resident in the permanent residence where the work is performed. There can not be deducted for the cost of work in a secondary residence by a person who own recreational property, see. Paragraph. 2, no. 2, or by a person who has permanent residence in the same permanent residence as the owner or one of the owners of recreational property.

PCS. 8. For a holiday property located outside Denmark is the condition in paragraph. 2, no. 3, satisfied if the work is done by a company that is registered for VAT in an EU / EEA country or work in the form of cleaning, washing, washing, ironing, window cleaning, babysitting and gardening also a person who know the income year are 18 years old and is a tax resident in an EU / EEA country. Are leisure property located in a non-EU / EEA country, the condition in paragraph. 2, no. 3, also met if the work is done by a company in the country and the company is VAT registered or recorded against other turnover taxes or in relation to income taxes relating to that work, or work in the form of cleaning, washing , washing, ironing, window cleaning, babysitting and gardening also a person who knows the income year are 18 years old and is fully taxable in that country. It is a condition for 1st and 2nd clauses., To the country where leisure dwelling is located, must exchange information with the Danish authorities after a double taxation agreement, another international treaty or convention or administrative agreement on assistance in tax matters.

PCS. 9. The Minister for Taxation may decide that it is a condition for deducting the payment is made through a special payment module. The Minister can lay down detailed rules for the covered services for documentation of the work performed and on the control and administration of the rules.




§ 8 X. Entities and individuals who are self-employed business rules may apply customs and tax authorities for payment of the tax value of losses resulting from expenditure written off as experimental and research expenses in accordance with § 8b paragraph. 1, or depreciation Act § 6, paragraph. 1, no. 3. The tax value of losses as mentioned in the first section. calculated with the Corporate Income Tax Act § 17 paragraph. 1, said percentage for the current fiscal year. There can for each fiscal year be paid out tax base of 25 million. kr. Does the income year a shorter period than 12 months, the amount is reduced proportionally. The amounts paid under the 1st clause., Are not included when calculating taxable income.

PCS. 2. Jointly taxed companies, ref. Company tax Act § 31 and § 31 A, considered collectively by applying paragraph. 1. A request under paragraph. 1 submitted by the management company. The calculation of the payout is based on the consolidated taxable income and taxed companies' total expenditure on research and development. The amount paid to the management company. The Management Company shall distribute the amount proportionately between the companies, etc., whose deficit is reduced, see. Paragraph. 4, in accordance with the Corporation Tax Act § 31 paragraph. 8 and § 31 A, paragraph. 6. The amounts paid on the basis of losses in foreign companies and permanent establishments abroad, included to recapture the meaning. Corporation Tax Act § 31 A, paragraph. 10.

PCS. 3. There may be companies, etc. that the application date, see. Paragraph. 4, controlled by the same shareholder, see. § 16 H, paragraph. 6, and one or more personally run establishments, as the stated persons operating in the business rules for each fiscal year be paid out a total amount equivalent to the tax value of 25 million. kr. There is separately account for, respectively, each not taxed company, each jointly taxed group companies and business rules. Is there a request for payment on the basis of an amount greater than 25 million. kr., distributed amount between companies taxed corporations and companies in the business rules, etc. in relation to the amount of the deficit for the individual companies, etc. that comes from spending for research and development that are requested cash payment based on.

PCS. 4. A request under paragraph. 1 administered simultaneously with the tax return for the income year. In the tax return to be loss for the year reduced by the amount of the deficit, which the requested payment, see. Paragraph. 1. When payment is Corporation Tax Act § 29 B, paragraph. 5, 5th-10th section., for payment of tax refunds analogy.

PCS. 5. Are there any payment for an amount greater than paragraph. 1-3 warrant, collect overpayments. Corporation Tax Act § 29 B, paragraph. 4, 3rd paragraph., And § 30 on the collection of outstanding tax apply mutatis mutandis. The amount repaid converted into deficit for the current fiscal year.

PCS. 6. The grant of the tax credit is offset against the company arrears of taxes with accrued interest, regardless of whether there has been a transfer of the claim.



§ 8 Y. When calculating taxable income deduction for expenses relating to the purchase of goods and services for individuals who are self-employed, companies, etc. that are taxable under the Corporation Tax Act § 1 or § 2, and funds that are taxable under the Funds Tax Act § 1, conditional on the payment is made through a bank or payment institution that ensures the identification of the payee and payer unless the payment total is not more than 10,000 kr. including VAT. More payments relating to the same delivery, performance, contract, etc., Be treated as a payment in proportion to the amount limit in the first section. At current benefits or periodic payments to be more billings and payments are seen as a single delivery in relation to the threshold referred to in point 1. When they happen within the same calendar year.

PCS. 2. Is there an income deduction amounted to an expense where the deduction is not complying with paragraph. 1, the previously deducted amount is adjusted back when the payment is made in the tax year. If payment is made after the end of the tax year, include the amount as income in the income year in which the payment is made.


PCS. 3. If a company has the option to pay via a bank or payment institution as specified in paragraph. 1, the company can achieve its deduction by the customs and tax administration website to report information about the purchases made, including invoice information that uniquely identifies the supplier and its payment. This notification must be made within 14 days of payment, but no later than 1 month after receipt of the invoice.

PCS. 4. The Minister can lay down rules on other forms of payment, which equated to payment via bank, and on documentation requirements.



§ 9. In the calculation of taxable income for employees deductible expenses related to the performance of the gainful work to the extent that the total deductible expenses exceeding a basic amount of 5,500 kr. (2010 level). The basic amount is regulated by the Personal Tax Act § 20. Travel expenses covered by § 9 B or State Tax Act § 6, point a, may not be deductible for income referred. However, § 9 B, paragraph. 4.

PCS. 2. The limitation of the deduction under subsection. 1 does not include expenses that employees can deduct in accordance with § 9 A, § 9 B, paragraph. 4, § 9 C, § 9 D and § 13 of this Act as a separation allowance for the State Tax Act § 6, point a, or according to § 49 paragraph. 1, § 49 A, paragraph. 1 and § 49 B, paragraph. 1 of the Act on the taxation of pension and other insurance. Cost of which is deductible under paragraph. 1, § 9 B, paragraph. 4 and §§ 9 C and 9 D, in the performance of gainful work abroad are not deductible in computing the taxable income for employees, to the extent that such expenses exceed the foreign earned income to be included in the Danish income .

PCS. 3. When calculating the taxable income deductible entertainment expenses but only by an amount corresponding to 25% of the costs incurred.

PCS. 4. Remuneration paid by the employer for expenses incurred by the employee on account of the work included in the income statement. This does not apply reimbursement for travel and other expenses. covered by § 9 A or § 31 paragraph. 4, and travel expenses covered by § 9 B or § 31 paragraph. 5. The compensation must be included in income if the employee by lønomlægning compensated employer, etc. to get the reimbursement. The Minister can lay down detailed rules on the control and administration of compensation rules. 3rd and 4th section. apply mutatis mutandis to compensation payments as specified. 2. section. paid to members or assistants for boards, committees, commissions, councils and the like.

PCS. 5. Allowances for hotel accommodation and transport provided to magistrates, witnesses and after a call has given a statement to the police in accordance with § 3 of Executive Order no. 712 of 17 November 1987, are not included in income.

PCS. 6. Compensation awarded for costs for board and lodging in connection with disseminated day stay under § 142 paragraph. 1 and 2 of the Act on social services are not included in income. However, this is only the part of the compensation not exceeding the rates to be determined in accordance with § 142 paragraph. 8 of the Act on Social Services. Expenses that are reimbursed under the 1st clause., Can not be deducted on income. The rules in the 1st-3rd section. shall not apply if disseminated day stay practiced as self-employment.



§ 9 A. subsidies to cover the travel expenses incurred by the employee because the employee because of the distance between home and a temporary workplace are not able to stay on his normal residence, are not included in the income statement if the compensation does not exceed rates set out in paragraph. 2.

PCS. 2. The following rates can be used to cover expenditure on accommodation, food and small instead of the actual amounts:

1) travel with overnight stays in Denmark or abroad a basic amount of 455 kr. (2010 level) per. day for food and small. Tax Council, as of January 1, 2001 increase the rate by 1 point. with a basic amount of 142 kr. (2010 level) per. days at accommodation in countries where the cost of living is significantly higher than in Denmark.

2) For tourist drivers with accommodation abroad 150 kr. Per. days.

3) For tourist drivers with accommodation in Denmark 75 kr. Per. days.


4) For overnight trips in Denmark or abroad a basic amount of 195 kr. (2010 level) per. day for lodging, unless the employee in his duties helps transport of goods or persons serving on board vessels (including fishing), working on aircraft in vessels and installations used in connection with the exploration and exploitation of natural resources. It is not subject to amortization in the taxable income of the operating equipment, etc., Are used in connection with the accommodation, when receiving reimbursement rate for lodging.

PCS. 3. The duties in paragraph. 2, Nos. 1-3, payable. days, and then can be paid 1/24 of the rates per. commenced hour. If received free diet reduced rate under subsection. 2, no. 1, 15, 30 and 30 per cent. for breakfast, lunch and dinner. Whether the reduction in the previous sentence, the employer may, however, always to cover expenses for small needs to pay an amount of up to 25 per cent. the rate in paragraph. 2, no. 1, calculated for the total travel.

PCS. 4. If the employer pays the employee's expenses covered by paragraph. 1 bills, can the employer to cover expenses for petty pay a tax-free amount of up to 25 per cent. the rate in paragraph. 2, no. 1, calculated for the total travel.

PCS. 5 pieces. 1-4 apply only where the journey at least 24 hours. The individual work, see. Paragraph. 1 may be the application of standard rates in paragraph. 2, Nos. 1-3, and paragraph. 4 maximum considered temporary in the first 12 months. 2. section. shall not apply when the workplace is mobile or as work or completing moves over a distance of at least 8 km. 2. section. shall also not apply in relation to allowances paid in connection with the single short-term missions to the same temporary employment.

PCS. 6. A new 12-month period begins when the employee switches to a new, temporary duty station that is at least 8 kilometers at a normal transport route from the former place of work, or when the employee has worked for a continuous period of at least 40 working at another work before returning to the previous temporary employment.

PCS. 7. Travel expenses, see. Paragraph. 1, deductible from the income statement either with the standard laid down in paragraph. 2 and 3 or with the actual expenses. The actual cost of the diet should not be reduced by the value of a saved home consumption. If the employer pays the employee's expenses covered by paragraph. 1 bills, the employee may at income deduct the cost for small needs with the standard rate in the paragraph. 4. Costs for the 1st and 3rd section. can not be deducted to the extent they are reimbursed under subsection. 1-4, or exceeding a basic amount of 25.000 kr. (2010 level) in a fiscal year. The limitation of the deduction for the fourth section. also includes separation allowance by the State Tax Act § 6, point a, see. § 9 paragraph. 1. There can not be depreciation in the taxable income of the operating equipment, etc., Are used in connection with the accommodation, when making deductions from the rate for lodging.

PCS. 8. Self-employment that because of the distance between home and a temporary workplace does not have the opportunity to stay overnight at their usual residence, can choose to deduct to in paragraph. 2 and 3 fixed rates rather than actual costs. Deduction of duties paragraph. 2 and 3 may not exceed a basic amount of 25.000 kr. (2010 level) in a fiscal year.

PCS. 9. 1-6 apply correspondingly to travel allowances paid to members or assistants for boards, committees, commissions, councils, etc., Whether unpaid or paid a remuneration A income, see. Withholding Tax Act § 43 , PCS. 2, point a. Paragraph. 7 apply correspondingly to members or assistants for boards, committees, commissions, councils, etc., Which receives remuneration for which is A-income, cf.. Withholding Tax Act § 43 paragraph. 2, point a.

PCS. 10 pcs. 7 shall apply to recipients of grant funding for research, which is A income. It is a condition that the taxpayer because of the distance between home and the place where the temporary export of a research project, not able to stay on his normal residence.


PCS. 11. Persons receiving benefits under § 7, no. 15, or § 31 paragraph. 4, is not subject to paragraph. 1-9. The same applies to people who can make deductions according to § 3 of the Act on taxation of seafarers, see. § 4, paragraph. 2, and for people who can use § 5, paragraph. 1 of the Act on taxation of seafarers, see. § 5, paragraph. 4. Persons on compulsory military service and volunteer personnel during the period laid down as education time, may not deduct the standard rates. The rules in paragraphs. 1-8 does not apply to persons for a tax year has chosen deduction in accordance with § 9 G on hunting trips in the income year.

PCS. 12. The basic amounts referred to in paragraph. 2, 7 and 8 are adjusted annually for Personal Tax Act § 20. The adjusted amount referred to in paragraph. 2 rounded up to the nearest amount.



§ 9 B. The following travel expenses to and from a workplace is deductible in calculating taxable income:

a) carrying the usual residence and work for up to 60 working days during the preceding 12 months,

b) transport between jobs and

c) transport within the same workplace.

PCS. 2. In the course of 60 consecutive working days, since the person was last in the workplace as referred to in paragraph. 1, point a, initiated a new 60-day period.

PCS. 3. Has the taxpayer a driving pattern involving carriage to so many different jobs, it is not likely to run between normal residence and workplace for more than 60 working days within the previous 12 months are carriage occupational, see. PCS. 1. Tax and Customs Administration may give the taxpayer written notice to prospectively up to 12 months when driving accounts to prove that the case of commercial transport referred to in paragraph. 1.

PCS. 4. Mileage allowance is not included in the income statement if the compensation does not exceed the rates set by the National Tax Board. Pays the employer is not full or partial tax-free allowance, the allowance for transport carried out in accordance with § 9 C. Whether the second section. an employee can deduct travel expenses referred to in paragraph. 1, if they are associated with customer outreach pays the costs of transport relating to several employers at once. Deduction for 3rd clause. is subject to any allowances according to the first section. included in the income statement.

PCS. 5. The rules in paragraphs. 1-4 apply correspondingly to travel allowances paid to members or assistants for boards, committees, commissions, councils and the like.



§ 9 C. The calculation of taxable income deduction for traveling back and forth between normal residence and workplace are made by an amount calculated on the basis of the normal transport route for cars after a kilometer rate fixed by the Tax Board. In determining the rate determined the cost of transport by car to the ground.

PCS. 2. Deductions can only be made for the carriage per. working in excess of 24 km.

PCS. 3. 9) Represents the carriage per. working through 120 km, calculated the deduction on the kilometer rate, Tax Council. For transport in addition calculated the allowance by 50 per cent. of the fixed kilometer tariff, subject. However, 3rd and 4th section. For tax years 2007-2018 calculated deduction for transport over 120km with the per kilometer rate, Tax Council, must see. 1st clause. When the taxpayer's usual residence is located in one of the municipalities of Bornholm, Brønderslev, Frederikshavn, Faaborg-Midtfyn, Guldborgsund, Hjørring , Langeland, Lolland, Læsø, Morso, Norddjurs, Samsø, Svendborg, barrels, Vesthimmerland and Aero. For tax years 2015-2018 calculated deduction for transport over 120km with the per kilometer rate, Tax Council, must see. 1st clause. When the taxpayer's usual residence is located in one of the municipalities Jammerbugt, Odsherred, Skive, Slagelse, Struer, Sønderborg, Thisted , Taiping and Aabenraa. Has the taxpayer before the end of the tax year 2018 earned the right to deduction by the third or fourth paragraph., The taxpayer may apply the rule for the income year 2018 or for 7 years from the time before the end of the tax year 2018 to which it relates first time achieved so far the taxpayer still has his habitual residence in one of the municipalities mentioned in the 3rd or 4th clause., and general conditions in order to make increased travel allowance are otherwise met.


PCS. 4. For the tax years 2010 and 2011 can be further deducted allowance rate of 25 per cent. of transport allowance determined in accordance with paragraph. 1-3 and 9, but not exceeding a maximum of 6,000 kr. For tax year 2012 shall supplement rate 29 and the maximum amount of 7,000 kr. For tax year 2013 shall supplement rate 33 and the maximum amount of 7,900 kr. For tax year 2014, allowance rate 37 and the maximum amount of 8,900 kr. For the tax year 2015 constitutes Appendix ratio 42 and the maximum amount of 10,100 kr. For tax year 2016, allowance rate 47 and the maximum amount of 11.300 kr. For tax year 2017 constitutes Appendix ratio 52 and the maximum amount of 12,500 kr. For tax year 2018, allowance rate 58 and the maximum amount of 13.900 kr. From the income year 2019 constitutes Appendix ratio 64 and the maximum amount 15 400 kr. for taxpayers with income exceeding a basic amount of 248,700 kr. (2010 level) graduated surcharge rate in 2010 and 2011 with a tapering rate of 0.5 percentage points per. 1,000 kr., Which income exceeds the basic amount. For tax year 2012 amounts tapering ratio 0.58. For tax year 2013 shall be scaling down ratio 0.66. For tax year 2014, tapering off ratio 0.74. For tax year 2015 represents tapering ratio 0.84. For tax year 2016, tapering off ratio 0.94. For tax year 2017 represents tapering ratio 1.04. For tax year 2018, tapering off ratio 1.16. For tax year 2019 represents tapering ratio 1.28. The maximum amount is reduced from 2010 by 2.0 per cent. per. 1,000 kr., Which income exceeds the basic amount. The income for 10 points. includes income, etc. under the Act on labor § 2. 1 pt. 1 and 2, § 4 and § 5, benefits paid by an unemployment under the Act on Unemployment Insurance, per diem allowances for 1st, 2nd and 3rd day of unemployment paid by employers in accordance with § 84 of the Act unemployment insurance Act, sickness benefits under the Act on sickness and maternity benefits for maternity law than daily allowances, replacing B-income or granted as a volunteer security in accordance with § 45 of the Act on sickness benefits. The basic amount is regulated by the Personal Tax Act § 20

PCS. 5. The Minister can lay down rules on the administration of the paragraph. 1-3, including rules on how the normal transport by paragraph. 1 determined. Where exceptional account the taxpayer so warrant, the Minister may lay down rules under which the provisions of paragraph. 1-3 waived.

PCS. 6. Received full or partial tax-free transport allowance may not be deducted for the carriage that has formed the basis for compensation.

PCS. 7. Has the taxpayer access to one of employer paid travel on public or private transport, and the taxpayer deducted the carriage in accordance with paragraph. 1-4, the taxpayer on income include the value of free carriage similar to deduction under subsection. 1-3 for the part of the journey where there is access to free transport. 1st clause. also applies when the employer paid the universal received as part of a contract to provide personal work in general, and for taxpayers who elected member of, or assistant to boards, committees, commissions, councils, boards or other public bodies, including local councils and regional councils. 1st clause. shall also apply to members of a union, unemployment insurance or pension fund as well as for persons who receive a transport allowance from the state job center.

PCS. 8. Members of Parliament, ministers and Danish members of the European Parliament may not deduct under subsection. 1-4 for transport in connection with parliamentary duties. The same applies if the above uses a free pass or free travel on public transport in relation to other duties or other work.


PCS. 9. The taxpayer can in the statement of deduction for traveling back and forth between normal residence and workplace from documentation deduct expenses incurred for the use of the Great Belt Link and the Oresund Link. The allowance for the use of the Great Belt can be made with 90 kr. Per. passage by the use of car or motorcycle and with 15 kr. per. passage for users of public transport. The deduction for the Öresund fixed link can be made with 50 kr. Per. passage by the use of car or motorcycle and with 8 kr. per. passage for users of public transport. By carpooling car or motorcycle can be deducted under the 1st clause. undertaken solely by the of the jointly running who has incurred the cost of A / S Storebælt or Øresundsbro Consortium for use of the link. Receiving the reimbursement of costs for crossing the expense of rider, is that not taxable by it and the rider has not deductible allowance.



§ 9 D. demonstrates the taxpayer that he or she as a result of permanent disability or chronic illness have special costs for transport between home and workplace, the regulations of § 9 C not apply. The taxpayer may instead deduct normal transport costs to the extent that it exceeds 2,000 kr., And the part of the actual transport costs that exceed normal transport costs in that case. Normal transport costs are calculated, where public transport can be used, as the cost of the cheapest public transport means and otherwise as the cost of using own vehicle after kilometer tariffs set by the National Tax Board.



§ 9 E. The calculation of taxable income can export employees regardless § 9 A, paragraph. 7, 4th paragraph., Deduct additional expenses related to travel and stay abroad without documentation for the expenditure. It is a condition that the person in the tax year either an uninterrupted stay abroad for 2 months or stays abroad during the income year total included at least 100 days.

PCS. 2. export staff considered under this provision employees who for a Danish employer performs work abroad in order to achieve sales abroad of the employer's goods and services or to fulfill such agreements. The provision does not include employees involved in the carriage of goods etc.. or member of a company's executive or board except for employee representatives.

PCS. 3. The deduction is calculated on the basis of wage income abroad work after the the Tax Board provided instructions for deductions for additional costs of contract work abroad.

PCS. 4. The taxpayer within tax return deadline to submit a statement by the employer about the nature of international work, the duration of stays and income earned during stays abroad.



§ 9 F. (Repealed)



§ 9 G. Persons who know the income year is or was during the tax year has been registered as commercial fishermen by the Fisheries Act, may by calculating taxable income deduct 190 kr. Per. commenced at sea by fishing trips of at least 12 hours. The deduction is selected for the entire year and a maximum of 41,800 kr. Annually.

PCS. 2. If the deduction is made under subsection. 1, the expenses related to the acquisition of income as a registered professional fisherman not be deducted under §§ 9 A-9 D. be granted nor deduction according to § 13 or according to § 49 paragraph. 1 of the Act on the taxation of pensions, etc., If the membership of the union, etc. or the unemployment fund linked to employment as fishermen. For employed fishermen enter the deduction be substituted for deduction in accordance with § 9 paragraph. 1. Self-employed fishermen may not deduct expenses that can be equated with employment-related expenses in accordance with § 9 paragraph. 1.



§ 9 H. In the calculation of taxable income can childminders performing municipal or private day care according to § 21 paragraph. 2 or 3 of the Law on day-care, school and club facilities for children and young people or private care in their own homes by Chapter 14 of the Law on day-care, school and club facilities for children and young people, instead of deducting actual expenses associated with day care apply a standard deduction, see. paragraph. 2 and 3. The standard deduction may be made regardless of the amount limitation in § 9 paragraph. 1.


PCS. 2. Standard deduction calculated under paragraph. 3 stated percentage of the taxable portion of the consideration received for day care. By consecutive periods of sick leave of more than 3 months within a tax year is calculated only standard deduction of remuneration received in the first 90 days of the sickness period.

PCS. 3. For the tax years 2010 and 2011 represent the percentage of 46. For income year 2012 represents the percentage of 47. For tax year 2013 represents the percentage of 48. For tax year 2014, the percentage of 50. For tax year 2015 represents the percentage of 52. For tax year 2016, the percentage of 54. For tax year 2017 represents rate 56. For tax year 2018, the percentage of 58. For tax year 2019 represents the percentage 60.



§ 9 J. Determining the taxable income workers, etc. and self-employed deduct the percentage specified in paragraph. 2 of the basis for labor after labor Act § 2. 1 pt. 1 and 2, following. However, labor Act § 3 and §§ 4 and 5 after deduction of contributions and premiums for pension and other insurance covered by § 18 of the Pension Taxation Act. The deduction may not exceed the base amount referred to in paragraph. 2. 1st and 2nd clauses. does not apply to debtors who under the provisions of a tax treaty is a resident of a foreign state, in Greenland or the Faroe Islands, which acquires contributory income from work done abroad for a foreign employer. If the calculation results in the deduction is negative, the deduction for 0 kr. For the income year.

PCS. 2. For the tax years 2010 and 2011 represent the percentage 4.25 and the basic amount 13,600 kr. (2010 level). For tax year 2012 represents the percentage of 4.4 to the basic amount 14.100 kr. (2010 level). For tax year 2013 shall percentage 6.95 and the basic amount 22,300 kr. (2010 level). For tax year 2014, the percentage of 7.65 and base amount 24.500 kr. (2010 level). For tax year 2015 represents the percentage 8.05 and the basic amount 25,900 kr. (2010 level). For tax year 2016, the percentage 8.3 and the basic amount 26,700 kr. (2010 level). For tax year 2017 represents the percentage 8.75 and the basic amount of 28.000 kr. (2010 level). For tax year 2018, ratio of 9.5 and the basic amount 30,400 kr. (2010 level). For tax year 2019 represents the percentage of 10.1 and the basic amount 32,300 kr. (2010 level). For tax year 2020 is 10.5 percent and the basic amount of 33.500 kr. (2010 level). For tax year 2021 represents the percentage of 10.6 and the basic amount 33,800 kr. (2010 level). For tax year 2022 and subsequent years constitute 10.65 percent and the basic amount 34,100 kr. (2010 level). The basic amounts are adjusted for Personal Tax Act § 20

PCS. 3. Individuals who are single parents and subject to paragraph. 1, in addition to the deduction calculated in accordance with paragraph. 2 in determining taxable income, deduct the percentage specified in paragraph. 4 of the same basis and under the same conditions as referred to in paragraph. 1, 1st, 3rd and 4th section. For single parents the purposes of this provision individuals who are eligible for and receive extra child allowance under the Act on child allowances and advance on maintenance payments. The percentages given are deductible by a quarter for every quarter for which the single mothers get the extra child allowance. The deduction may not exceed the base amount in paragraph. 4.

PCS. 4. For the tax years 2014 and 2015 represent the percentage of 5,4 and the basic amount 17,300 kr. (2010 level). For tax year 2016, the percentage 5.6 and the basic amount 17,900 kr. (2010 level). For tax year 2017 represents the percentage 5.75 and the basic amount 18,500 kr. (2010 level). For tax year 2018, the percentage of 6.0 to the basic amount 19.300 kr. (2010 level). For tax year 2019 and subsequent years constitute ratio 6.25 and basic amount 20,000 kr. (2010 level). The basic amounts are adjusted for Personal Tax Act § 20




§ 10. Contributions, which on the occasion of divorce or separation paid by one spouse to the maintenance of the other spouse is deductible from the contributor's taxable income. Contributions, which on the occasion of divorce or separation paid by one spouse to the maintenance of children who are not staying at the contributor, deductible from the contributor's taxable income in accordance with paragraph. 2. The contributions to the maintenance of the other spouse is included in this spouse's taxable income. The contributions to the maintenance of a child included in the child's taxable income for the part of the contributions in excess of the Minister of Social Affairs set normal contribution. Special contribution to the child's baptism and contributions in connection with the child when the confirmation age, counted not the child's taxable income to the extent that contributions do not exceed the baptism 1 time monthly normalbidrags basic and contributions in connection with the child when the confirmation age, 3 times the monthly normalbidrags basic amount.

PCS. 2. The deductibility of contributions to the maintenance of children is subject to the contributor's dependent on the government for the child. Contributions for the period after the child's 18th year can not be deducted. Contributions for the period until the child's 18th birthday deductible to the extent that they exceed an amount equal to the supplement provided for in § 4, paragraph. 5 of the Act on child allowances and advance on maintenance payments. Pays a contribution due to the government an amount to cover the payments of child maintenance are considered the amount preferably to relate to the first advances on maintenance payments. To the extent that the amount hereby deemed to relate to periods covered by the debtor's income year 2000 and subsequent income, the third section. mutatis mutandis.

PCS. 3. Paragraph. 1 shall also apply to maintenance from one spouse to the other spouse and children who are not staying at the contributor when the spouses due to actual separation is employed independently for state tax and contribution is fixed or approved by the public.

PCS. 4. The provisions of paragraphs. 1 shall, in respect of contributions on the occasion of separation, only to contributions whose amount is fixed or changed after the entry into force of Law no. 517 of 19 December 1942. With regard to the contribution on the occasion of divorce, the provisions only apply to contributions set or changed after the entry into force of law no. 538 of 22 december 1941.

PCS. 5. The right to deduct under subsection. 1, point 1. Or paragraph. 2 is conditional upon the contributor disclose the identity of the recipient of the contribution for fiscal § 7 L.



§ 11. Contributions for maintenance of children out of wedlock deductible for the contributor's taxable income in accordance with paragraph. 2. The contributions included the child's taxable income for the part of the contributions that exceed the standard payment, see. § 14 of the Act on child allowances and advance on maintenance payments. Special contribution to the child's baptism and contributions in connection with the child when the confirmation age, counted not the child's taxable income to the extent that contributions do not exceed the baptism 1 time monthly normalbidrags basic and contributions in connection with the child when the confirmation age, 3 times the monthly normalbidrags basic amount.

PCS. 2. The right to deduct under subsection. 1, point 1., Is conditional on the incumbent on the taxpayer or dependent or contributions to the public with regard to the child, and that child is not staying with the taxpayer. Contributions for the period after the child's 18th year can not be deducted. Contributions for the period until the child's 18th birthday deductible to the extent that they exceed an amount equal to the supplement provided for in § 4, paragraph. 5 of the Act on child allowances and advance on maintenance payments. Deduct under paragraph. 1, point 1. Is also conditional upon that contributor disclose the identity of the recipient of the contribution for fiscal § 7 L. Paying a defined contribution payable to the government an amount to cover the payments of child maintenance are considered the amount preferably to cover the first advance maintenance payments. To the extent that the amount hereby deemed to relate to periods covered by the taxpayer's tax year 2000 and subsequent income, the third section. mutatis mutandis.



§ 12. Expenses for annuities in which the taxpayer has unilaterally undertaken to pay may be deducted in computing the taxable income in accordance with paragraph. 2-7.


PCS. 2. Costs of unilateral commitments referred to in paragraph. 1 can be deducted whose benefits accrue to associations, foundations, institutions, etc. or religious communities as authorized by paragraph. 3. The deduction shall be limited to annual payments not exceeding 15% of the provider's personal income supplemented by positive capital. For companies and other taxable institutions granted relief only for annual payments not exceeding 15% of the provider's taxable income. Annual benefits not exceeding 15,000 kr., Can be deducted in full regardless of the restriction in the 2nd and 3rd section. The deduction is conditional on the organization etc. have reported payment of customs and tax administration in accordance with the rules laid down by the Minister of Taxation under the Tax Act § 8 ​​Æ paragraph. 3.

PCS. 3. The right to deduct under subsection. 2 is subject to the Association or the religious community, etc. approved in this country or in another EU / EEA country where it falls. It must by statute, charter or similar. that its purpose is charitable or nonprofit, see. § 8a paragraph. 2. It must also state that the liquidation proceeds or profit upon liquidation shall accrue to another charitable organization etc. Furthermore, the funds are used only for humanitarian purposes, for research, for the protection of the natural environment or to a religious community.

PCS. 4. Tax and Customs Administration shall lay down rules on the approval of funds, etc., organizational conditions and submission of information about assets, income, donors, funds, etc. Tax and Customs Administration shall annually publish a list of organizations that meet the conditions for receive tax deductible benefits. In order to qualify, and be included on the list, an organization's application etc. accordingly for that and subsequent years have been received by customs and tax administration by 1 October.

PCS. 5. Cost of services referred to in paragraph. 1 can be deducted if the service provided, in the form of full or partial free residence of the recipient. The limitation on deductions in paragraphs. 2 shall not apply to such services.

PCS. 6. In paragraph. 5 those benefits can not be deducted to the extent that the provider as a gift or inheritance has undertaken to pay them to heirs or their spouses. Stepchildren and foster children treated with heirs. The provisions of the 1st and 2nd clauses. implies no restriction on the right to deduct in §§ 10 and 11 shall alimony.

PCS. 7. Despite the limitation in paragraph. 6 may be granted relief for benefits referred to in paragraph. 5 whose benefits accrue to the taxpayer's grandson. Deductions granted also for payments accruing to a granddaughter of the taxpayer cohabiting spouse. Cost of such services may be deducted by a total maximum of 3,000 kr. Annually per. grandchild. The right to deduct is subject to one of the grandson's parents died before income year beginning. Deductions shall not enjoy the benefits due after the end of the calendar year in which the child the child turns 18.

PCS. 8. Expenses for regular payments by the taxpayer according to a pecuniary interest concluded before 1 July 1999, pledged to pay may be deducted in computing the taxable income. Cost of such services may not be deducted when the provider is obliged to provide them to private institutions, endowments, foundations, etc., Which was founded by the taxpayer. The same applies if the institution etc. was founded by the taxpayer's spouse, of their parents or issue, or if these persons have an influence which is likely to affect the decisions institution, etc. make. Stepchildren and foster children treated with heirs.



§ 12 A. In cases where a property that would be subject to property tax law, if the owner himself used the residence, made available to the owner or his spouse's parents, step-parents or grandparents paid property tax equivalent to what would be paid in property value if the owner himself inhabited dwelling. For taxable income, only the part of any rent payment exceeding 250 per cent. on property taxes. It is a condition that the property made available are related to housing by the taxpayer or his spouse inhabit. It is a further condition that one of the parents place their parents or grandparents are early retirement, voluntary early retiree, flex allowance receives or has reached the retirement age, see. § 1 of the Act on social pension.


PCS. 2. The taxpayer's partner for the last two years before friboligen made available, equivalent to a spouse.



§ 12 B. Represents an annuity full or partial consideration for a pecuniary interest for the transfer of one or more assets, the rules in paragraphs. 2-11, if the agreement is concluded on 1 July 1999 or later. There is a monthly benefit when there is uncertainty regarding either its duration or services annual size when the service runs over the contract year. Is taxation of monthly benefits regulated by other legislation, it is provided for therein shall be applied.

PCS. 2. The Parties shall for the purposes of calculating taxable income Making capitalization of the annuity. The capitalization must be made in connection with the award of the contract for pecuniary interest. The party made capitalization is subject to customs and tax administration review. It should also indicate the parties' agreement which assets Board receives a monthly benefit. Parties shall, within the same time as the deadline for the tax return for the income year in which the agreement is concluded, communicate to the customs and tax authorities on the agreement details, including capitalization and after the 4th paragraph., Made distribution.

PCS. 3. The Parties who have contracted the monthly benefit, must each keep a balance where the capitalized value of the contract year, as calculated in accordance with paragraph. 2, is used as the input value. For each fiscal year reduced the balance with in the income year paid benefits nominal value. The so impaired balance continued to the following year. The balance maintained until the income year in which the ongoing service completely ceases, or in which the balance becomes negative. Parties shall, within the same time as the deadline for tax returns for each tax year provide balance to the customs and tax administration.

PCS. 4. As long as the balance is positive, taxed the paid services not received by the recipient. In the income year in which the balance becomes negative, the recipient must take into account the negative amounts to the taxable income for this fiscal year. In subsequent years included in the income year paid services to the taxable income. If the monthly benefit finally terminated before the balance is zero or negative, an amount equal to the balance deducted when calculating the taxable income of the income year in which the monthly benefit ceases. However, no deduction for the portion of the balance, which corresponds to an amount set as consideration for an asset where the profit from the following paragraphs. 1, made the transfer of such assets is not taxable, or to an amount corresponding to the basis for an unpaid deferred amount after depreciation Act § 40 paragraph. 7.

PCS. 5. As long as the balance is positive, the provider does not deduct the paid services. In the income year in which the balance is negative, the provider deduct the negative amount from the taxable income. In subsequent years they can in the income year paid services deducted from taxable income. If the monthly benefit finally terminated before the balance is zero or negative, an amount equal to the balance included in the calculation of the provider's taxable income in the income year in which the monthly benefit ceases. The amount should not be included to the extent that it corresponds to an amount set as consideration for an asset whose purchase price provider can not depreciate, deduct or include in the calculation of taxable gain on a disposal of the asset, or to an amount provided as consideration for an asset that is entrusted with tax succession under the rules of the Capital Gains tax Act, §§ 34, 35 and 35 a or withholding tax Act § 33 C. to the extent the amount is determined in consideration for an asset whose purchase price provider not can write off or deduct, but could be included in the calculation of taxable gain on a disposal of the asset, and the supplier have not ceded the asset at the time of the ongoing performance termination shall include the amount not after the fourth section. but decreases instead purchase price for asset to the amount actually paid.


PCS. 6. Give up the receiver the right to monthly benefits are taxed receiver for 2nd and 3rd clauses. Recipient balance reduced by the kontantomregnede consideration for the right to monthly benefits, and paragraphs. 4 shall apply mutatis mutandis. Kept no balance, cf.. Paragraphs. 3, 4th paragraph., Included the payment to the recipient's taxable income. Failing transfer of the right to the annuity for gift, inheritance or advancement, set the remuneration of the law of trade that transfer.

PCS. 7. Failing to in paragraph. 6 mentioned disposal of the monthly benefit for the provider, are deducted from the kontantomregnede value of the provider of consideration paid on its balance and paragraphs. 5 shall apply mutatis mutandis. Kept no balance, cf.. Paragraphs. 3, Item 4. Shall be deducted from the payment service provider's taxable income. Failing transfer of the right to the annuity for gift, inheritance or advancement, set the remuneration of the law of trade that transfer.

PCS. 8. Failing to in paragraph. 6 mentioned disposal of the monthly benefit to a third party, this and subsequent acquirers include benefits in taxable income in the income year in which benefits are paid.

PCS. 9. Bestower provider obligation to pay current benefits are deducted from the provider of this consideration paid on the provider's balance and paragraphs. 5 shall apply mutatis mutandis. Kept no balance, cf.. Paragraphs. 3, Item 4. Shall be deducted from the payment service provider's taxable income. Whoever assumes the obligation shall keep balance after the rule in paragraph. 3, the remuneration provider pays, however, be used as the input value. PCS. 5, 1st-4th section. and paragraphs. 7 shall apply mutatis mutandis, except that the reference to paragraph. 5 in paragraph. 7 of these cases only apply paragraph. 5, 1st-4th section.

PCS. 10. The rules in paragraphs. 2-9 can be used for an ongoing service if at least one of the parties entering into the agreement on this performance, the date of the agreement is subject to withholding tax Act § 1 or § 2. 1, no. 4, or Corporation Tax Act § 1 or § 2. 1, point a. If the other party subsequently becomes subject to withholding tax Act § 1 or Corporation Tax Act § 1, the rules in paragraphs. 2-9. The capitalized value at closing is reduced by the current benefits paid in the period between that date and time of onset of the tax liability.

PCS. 11. 3-10 does not apply if the provider is required to pay the annuities for private institutions, endowments, foundations, etc., Which was founded by the provider itself or provider's spouse, their parents or issue. The same applies if in the first section. persons mentioned have an influence which is likely to affect the decisions institution, etc. make. Stepchildren and foster children treated with heirs.



§ 13. In the calculation of taxable income are deductible expenses for quotas to employers' organizations, trade unions and other professional associations, whose main purpose is to safeguard the economic interests of the occupational group to which the taxpayer belongs. The annual deduction for the first section. may not exceed an amount of 6,000 kr. 2nd clause. shall not apply to self-employed and companies (legal persons). Compensation or benefits paid to members of the associations mentioned in the first paragraph., Included in the taxable income of the meaning. However, §§ 30 and 31

PCS. 2. Deductions under subsection. 1 is subject to the professional association if it is reportable by Tax Act § 8 ​​T have reported contingent cost of customs and tax administration.



§ 13 A. When calculating the taxable income taxpayers who are self-employed, deduct the cost of premium payments for health insurance and workers' compensation insurance for themselves and for a co-working spouse who largely run the company, but who receive part of the company's profits, see. withholding tax Act § 25 A, paragraph. 3. It is a condition that the insurance is covered by the law on sickness benefits or Workers' Compensation Act.

PCS. 2 pcs. 1 shall apply for a co-working spouse who bears the cost of premium payments for health insurance and workers' compensation. The cost for the first section. may spouses choice deductible in calculating taxable income either by the self-employed or with its co-working spouse.




§ 14. In the calculation of taxable income can deduct amounts in the income year is used for taxes other than property taxes on real estate and nourishment for rent and similar burdens, see. However paragraph. 2 and 3.

PCS. 2. Costs of property taxes on properties that contain one or two independent apartments, are not deductible if the property in the tax year has served to residence of the owner. Deductions granted also no cost for property taxes, which relate to a farmhouse with accompanying ground and have if the farmhouse in the income year has served to residence of the owner. The limit in the second section. applies when the farmhouse is situated on a property used for agriculture, horticulture, nursery or orchard. Deductions accorded to like not property subject to property tax Act § 4, no. 4 and 6-10. The same applies to properties of the kind mentioned in property Tax Act § 4, no. 4, 9 and 10, which are located abroad, the Faroe Islands or Greenland. Deductions granted nor for the cost of property taxes on undeveloped land acquired for private use and not later released for commercial use.

PCS. 3. The restriction in paragraph. 2, 1st-4th section. does not apply to the extent that the property or the farmhouse is used commercially in the income year. The exception, however, from negligible commercial use.



§ 14 A. Amounts borrower pays a mortgage in accordance with § 10 b paragraph. 3, Item 4., In Executive Order no. 571 of 15 August 1989 by the law on mortgage and § 4b of Executive Order no. 699 of 5 November 1987 Act on a financial institution for agriculture, etc., As amended by Act no. 373 of 6 July 1988, can be deducted from taxable income for payment year.

PCS. 2. Amounts paid from an outstanding debt adjustment fund as mentioned in § 23g, paragraph. 1 of Executive Order no. 571 of 15 August 1989 by the law on mortgage and § 4b of Executive Order no. 699 of 5 November 1987 Act on a financial institution for agriculture, etc., As amended by Act no. 373 of 6 July 1988 included in the calculation of taxable income.



§ 14 B. (Repealed)



§ 14 C. (Repealed)



§ 14 D. (Repealed)



§ 14 E. (Repealed)



§ 14 F. The calculation of an employer's taxable income is deductible contributions to a fund whose purpose is to reassure or improve the plight of persons who are or have been employed in the employer's business or to their relatives. The Fund may not pay benefits of pension-like character. If the employer pays the contribution by incurring a liability to the Fund an amount equal to the claim market value at inception.

PCS. 2. A majority of fund board members shall be elected by and among the company's employees can benefit from the Fund's operations.

PCS. 3. Contributions to funds under paragraph. 1 can not be deducted under the provisions of § 12 paragraph. 2.
§ 14 g. The owner of a rental property must not include the part of the income corresponding to the amount to be deposited by the Rent Act § 63a or after housing regulation Act § 18 b, by calculating taxable income. The same applies to subsidies in accordance with § 4 of the Act au- thorities sold on the property account in the Landowners' Investment for accommodation Regulatory Act § 18 b.

PCS. 2. Interest on amounts that are bound by the Rent Act § 63a or housing Regulatory Act § 18 b, are not included when calculating taxable income.

PCS. 3. Amount of maintenance and improvement of the property, which is deducted from the annual payment to the property's account in the Landowners' Investment for accommodation Regulatory Act § 22 a paragraph. 2, and expenses incurred by amounts paid by the account after the Rent Act § 63 e or housing regulation Act § 22 b, can not be deducted in computing the taxable income or included in the calculation of the basis for tax depreciation and acquisition cost in the calculation of taxable profits from the sale of the property. Expenses for maintenance and improvement of the property is considered to be mainly organized by the amounts listed in the first section.

PCS. 4. If the total cost of maintenance and improvement of a rental property, which the owner has incurred in a tax year exceeds the sum of the deducted and paid in accordance with paragraph. 3 concerning. the same income year, they are considered in paragraphs. 3 shall amount to preferably be used for the improvement of the property.


PCS. 5. If the sum of the deducted and paid in accordance with paragraph. 3 concerning. a tax year exceeds the total cost of maintenance and improvement of the property in the same income year included the excess amount in the owner's taxable income for this fiscal year. The amounts paid by the Rent Act § 63 f, or housing Regulatory Act § 22 e included in the owner's taxable income in the income year in which the amount can be claimed. The amount then comes to taxation under the 1st and 2nd clauses. Is reduced, however, only an amount equal to the expenses incurred for the improvement of the property after January 1, 1983, to the extent that in each fiscal year has exceeded the sum of the paragraph. 3 mentioned amount and not in the previous assessment is used to reduce the amounts that are taxed by the 1st and 2nd section. in these or subsequent income.

PCS. 6. The Minister can decide that for properties covered by the Rent Act § 63a or housing Regulatory Act § 18 b, fed a special account of the amount used for building maintenance and improvement, and the amounts referred to in paragraph . 3 and 5.

PCS. 7. The Minister of Taxation may provide that the Landowners' Investment must provide the IRS notification of incoming and outgoing payments of amounts on the property's account after the Rent Act § 63a and housing Regulatory Act § 18 b and on the account. In this regard, the tax minister provide for that account holders should provide the Landowners' Investment information about security number (CPR no.) Or employer number for withholding tax (SE or CVR no.).



§ 15. (Repealed)



§ 15 A. The rental value may not exceed the rental value for the State Tax Act § 4, point b, 2nd paragraph., For the 2001 income year, unless there has been an alteration, extension or construction of dwelling January 1, 2002 or later that justify a rent increase. In this case the rental value of the rent increase. If the taxpayer has received housing in own property 1 January 2002 or later, used the rental value in occupancy year instead of the rental value in 2001. If there has been a renovation, extension or new construction of homes that are not taken into account in determining the rental value in occupancy year and which justify a rent increase, the provision for an increase in rental value in the second section. mutatis mutandis.



§ 15 B. (Repealed)



§ 15 C. (Repealed)



§ 15 D. (Repealed)



§ 15 E. (Repealed)



§ 15 F. (Repealed)



§ 15 G. (Repealed)



§ 15 H. (Repealed)



§ 15 I. (Repealed)



§ 15 J. The calculation of the taxable income property owners as mentioned in property Tax Act § 4, no. 1-5 and 9-11, which serves residence of the owner, only deduct interest on deposits priorities and reservefonds- and administration contribution to mortgage. Other expenses for the property are not deductible, meaning. However, § 15 K.

PCS. 2 pcs. 1 applies whether the taxpayer has rented out her home in the property part of the income year.

PCS. 3. When calculating the taxable income owners of a rental property subject to property tax Act § 4, no. 6 and 7, except for interest on deposits priorities and reservefonds- and administration contribution to mortgage may not deduct the following second section. calculated part of the property related expenditure, including depreciation of special installations. This portion is calculated as the sum of the assessment resulting values ​​of the owners of residential apartments in the property divided by the sum of equal value and in assessing the resulting value of the remaining part of the property.

PCS. 4. Participants in a community as mentioned in property Tax Act § 4, no. 8, may apart from interest on deposits priorities and reservefonds- and administration contribution to mortgage not deduct the property's expenses, including depreciation on special installations, if this serves exclusively for housing for participants . Is part of the property leased, participants can not deduct for the third section. calculated part of the property's expenses, including depreciation of special installations. This portion is calculated as the sum of the assessment resulting values ​​of the participants inhabited apartments in the property divided by the sum of equal value and in assessing the resulting value of the remaining part of the property.




§ 15 K. The calculation of taxable income owners of buildings that are protected under the Act on Building Preservation and conservation of buildings and urban environments, deduct the actual costs operating costs on these buildings. 1st clause. does not apply to protected condominiums. For owners of a rental property subject to property tax Act § 4, no. 6-8, except § 15 J paragraph. 3 and 4.

PCS. 2. The calculation of taxable income owners of buildings that are protected under the Act on Building Preservation and conservation of buildings and urban environments, choose to deduct the expenses actually incurred for the refurbishment of these buildings in accordance with paragraph. 3. Costs for refurbishment includes both maintenance costs and improvement costs. Expenses for maintenance, which is deducted in accordance with paragraph. 1, can not be deducted under the 1st clause. and paragraphs. 3, 1st clause. does not apply to protected condos that serves residence of the owner.

PCS. 3. There shall be for each individual listed building for a period of validity of the individual building. Compared to it after the first section. prescribed time period shall also be a calculated cost of repairs per. per year. building, called decay per. year. The cost of refurbishment, calculated in accordance with point 2., Adjusted annually by Statistics Denmark's construction cost index for housing. Actual costs incurred for repairs, not exceeding the amount, calculated in accordance with Points 2 and 3., Is deductible in calculating taxable income. Calculated expenses that are not used in a tax year shall be carried over to subsequent years and shall be governed by the third section. If the actual expenditure incurred in a tax year exceeds the sum of the income year estimated expenditure and argued estimated expenditure for the previous fiscal year, an amount equal to the excess of actual expenditure is transferred to deductions in subsequent years in accordance with the rules of 2-5. section., with the amount adjusted by the third section. Calculated expenses for 2nd and 3rd clauses. and argued estimated expenditure for the previous fiscal year, as the owner of the listed building not deducted in computing the taxable income lapse of ownership. Actual costs incurred for repairs covered by tax subsidies, are not deductible in calculating taxable income. Calculated expenses for 2nd and 3rd clauses. is not reduced by an amount equal to the tax contribution referred. § 7 E.

PCS. 4. Calculation of decay per. years and reporting of deduction, see. paragraph. 2 and 3, carried out by Building Frednings Association. Deductions under subsection. 2 and 3 are subject to Building Frednings Association reported deduction for customs and tax administration in accordance with the rules laid down by the Minister of Taxation under the Tax Act § 8 ​​Ø paragraph. 3.

PCS. 5. revoked the preservation of a building can in the calculation of taxable income deductible expenses referred to in paragraph. 1 and 2 in the rest of the income year in which the preservation order is lifted and the five subsequent years, if the building is designated as worthy of preservation under Part 5 of the Act on Building Preservation and conservation of buildings and urban environments. Expenses for maintenance stated. Paragraphs. 1, and repairs to, see. Paragraph. 2 and 3, held at peace the revocation can only be deducted if the costs relate to the building's external appearance, called the building envelope. Expenses for repairs which are incurred before the lifting of the ban, and not deducted in computing the taxable income, can repeal of preservation remain deductible.

PCS. 6. For properties as mentioned in property Tax Act § 4, no. 5, deduction of the actual operating expenses attributable to the portion of the property used for commercial purposes. The same applies to properties of the kind mentioned in property Tax Act § 4, no. 5, which is located in Denmark, the Faroe Islands or Greenland.



§ 15 L. (Repealed)



§ 15 M. (Repealed)



§ 15 N. (Repealed)




§ 15 O. Owners of a holiday property except cottage, after permission is used as a permanent residence and rented out part of the year, you can deduct 10,000 kr. (2010 level) in gross rental income per. leisure housing by income. If there is reporting rental income for Tax Control Act § 11 G, the basic allowance is the amount to be reported in accordance with § 11 G, a maximum of 20,000 kr. (2010 level). If the reported amount is less than 10,000 kr. (2010 level), the first section. application. The basic allowance may not exceed the gross rental income. The reduced rental income can also be deducted 40 per cent., Which covers all expenses, etc., Associated with the rental, see. Paragraph. 2. Selects the owner to deduct after 1st-5th section. included property value for property tax law for the entire year. The basic allowance after 1 -3. section. regulated by the Personal Tax Act § 20

PCS. 2. Owners who do not apply paragraph. 1 can deduct actual expenses incurred for maintenance of works of art and furniture, make tax depreciation under the rules for partial commercially used operating funds as mentioned in depreciation under Chapter 2 and deduct property taxes according to § 14 paragraph. 3. Deductions can be made with as much of respectively the incurred maintenance costs, the calculated depreciation amount and paid property taxes, which corresponds to the portion of the year when the rental took place. In addition, deductions will be made for costs directly associated with the rental. The total amount of tax relief in this paragraph may not exceed the gross rental income. Are the deductions after 1st-4th section., the owner can not later switch to deduction under subsection. 1.



§ 15 P. Tenants who sublet a portion of the rooms in your own rented apartment for residential purposes, can by income selecting only count the part of gross income which exceeds a basic allowance of ⅔ of the tenant's own annual rent for the entire apartment. Members of private housing cooperatives are considered in this context as tenants and owners' property tax regarded as rent. Owners who rent out some rooms in an apartment in own property subject to property tax Act § 4, residential, can by income selecting only count the part of gross income which exceeds a basic allowance of 1⅓ per cent. of property value, see. § 4 a paragraph. 1 pt. 1 in property tax law, however, always at least 24,000 kr., See. However 5. section. For properties abroad etc., the basic allowance 1 1/3 per cent. of foreign property valuation, which can be equated with a Danish, see. property Tax Act § 4 b, paragraph. 1, or failing that, the market value calculated according to the property value tax Act § 4 b, paragraph. 2, no. 1, however, always at least 24,000 kr., See. However 5. section. For the tenants, shareholders and owners who only have rented or owned apartment part of the income year, calculated only basic allowance of this part of the annual rent or property tax. The basic allowance covers all expenses and depreciation that would otherwise be deductible in connection with the underlease or rental. For owners calculated property value for property tax law for the rented part of the house.

PCS. 2. Tenants who sublet the apartment part of the income year for residential, can by income selecting only count the part of gross income which exceeds a basic allowance of ⅔ of the tenant's own annual rent. Members of private housing cooperatives are considered in this context as tenants and owners' property tax regarded as rent. Owners of permanent residence, which is subject to property tax Act § 4, who rents the dwelling part of the income year for residential, can by income selecting only count the part of gross income which exceeds the basic allowance as mentioned in paragraph. 1, 3rd section. PCS. 1, Item 4. Shall apply, mutatis mutandis. For the tenants, shareholders and owners who only have rented or owned apartment or property part of the income year, calculated only basic allowance of this part of the annual rent or property tax. The basic allowance covers all expenses and depreciation that would otherwise be deductible in connection with the underlease or rental. For owners calculated property value for property tax law during the rental period.

PCS. 3. Tenants and owners referred to in paragraph. 1 and 2, which do not use basic allowance rule in paragraph. 1 or 2 may at income deduction for expenses, etc.. as mentioned in paragraph. 1, 6. section. And paragraphs. 2 6. section. The total deduction amount may not exceed the gross rental income. Are the deduction under the 1st clause., Can the tenant or owner not later transferred to an allowance under subsection. 1 or 2.




§ 16. In the calculation of taxable income, subsidies to telephone outside the workplace, see. Paragraph. 2, and in accordance with paragraph. 3-14 yielding assets with monetary value, private savings and the value of totally or partially unpaid use of others' property, see. State Tax Act §§ 4-6, when the grant or goods received as part of employment relationships or under an agreement granting personal work in general. The same applies to persons who are elected members of, or assistant to boards, committees, commissions, councils, boards or other collective bodies, including parliament, regional and municipal councils.

PCS. 2. Costs of telephone subscription outside the workplace can not be deducted in computing the taxable income. Grants for telephone expenses considered preferably to cover the subscription costs. Occupational conversation expenditures concerning. telephone outside the workplace can for traders deducted for rule operating in the State Tax Act § 6, point a, and for employees deducted after Assessment Act § 9 paragraph. 1.

PCS. 3. The taxable value specified in paragraph. 1 goods in question shall be tax, unless otherwise provided by paragraph. 4-16 is set at the value that it was likely to cost the taxpayer acquiring the goods in the open market. Discounts on purchases of goods and services, as the employer, etc. offered for sale as part of its business, however, only be taxed to the extent that the discount exceeds the profit for that employer, etc. goods, including gifts in kind are taxed only if the total value of these goods from one or more employers, etc. exceeding a basic amount of 1,000 kr. (2010 level). Christmas gifts in kind from an employer, etc. taxed except if the value of the Christmas present does not exceed a basic amount of 700 kr. (2010 level). The value of employer-paid health treatments, etc. and the employer paid premiums for insurance policies that cover these treatments, etc., are taxed without regard to the basic amount in the third section., And the value of these benefits is not included in the calculation of the basic amount is exceeded. Benefits which employers overwhelmingly have made available to the employee's work is taxed only if the total value of these goods from one or more employers, etc. exceeding a basic amount of 5,500 kr. (2010 level). The basic amounts in 3rd, 4th and 6th section. regulated by the Personal Tax Act § 20. For both the third and sixth section. applies, if the goods total value exceeds the base amount taxed throughout the total value. The value of the following goods are taxed without regard to the basic amounts in 3rd, 4th and 6th sections., And the value of these benefits is not included in the calculation of the basic amounts are exceeded:

1) Free car, free summer and free pleasure boat, see. Paragraph. 4-6.

2) Free board and lodging when the valuation can be applied by the Tax Board established normal values.

3) Free phone, including free data communication connection, and free computer with accessories, see. Paragraph. 12 and 13

4) Freedom of permanent residence, staff and TV and radio license.


PCS. 4. 10) The taxable value of a car that is made available to the taxpayer's private use of an employer referred to in paragraph. 1, translated into an annual value of 25 per cent. of the value of the car, not exceeding 300,000 kr., and 20 per cent. of the residue. The car's taxable value is calculated from at least 160,000 kr. For the taxable value included an environmental supplement. Environment allowance is equal to the annual tax exclusive countervailing charge and private use supplement to be paid for the car by fuel tax Act or the road tax law, plus 50 per cent. For cars that are purchased by the employer no more than 3 years after initial registration, the calculated value of the car to the original nyvognspris until 36 months from and including the month in which the first registration is made, and then to 75 per cent. of the new car price. For cars that were acquired more than three years after initial vehicle registration, and former taxis that are sold without correcting registration fee, calculated value of the car to the employer's purchase price, including any renovation costs. When valuing cars that are not registered in this country, and the valuation of vehicles covered by the Registration Act, § 1. 4, the value is used which, in the 5th and 6th section. would be taken into account in the valuation of a similar car that is purchased in this country and registered here. If the car is only available for part of the year, reduced the taxable value corresponding to the number of full months in which the car has not been available. If a car by the employer, etc. is made available to the taxpayer solely for business use, private use, taxed the value of the private use in the current year in accordance with the first-seventh section unless there is paid daily charge for private use of the car, see. § 4 of the Law on road tax for motor vehicles etc. Is daily rate as mentioned in the seventh paragraph. paid by the employer, the taxpayer is taxed on the value thereof, see. paragraph. 3. The journey between home and the company more than 1 day a week or up to 60 working days during the preceding 12 months is considered when applying the rules in section 9. not for private use for taxpayers as part of customer outreach work from home also running exclusively commercial. The taxable value after 1st-9th section. reduced by the taxpayer paying the tax year for the employer etc.. for user rights, but not reduced by any amount taxed under the rule in § 9 C. 7. For vehicles covered by § 4, paragraph. 1, II-A of the Law on road taxation of vehicles etc. takes 1st-11th section. only apply if the payable levy for private use in accordance with § 2 of the Law on road taxation of vehicles etc. For cars registered for the first time on 2 June 1998 or earlier will find 1-11th section. not apply to cars where the value added tax on the purchase is deducted according to the Value Added Tax Act § 37 paragraph. 1, § 38 paragraph. 1, or § 41, because the car used entirely for business.


PCS. 5. The taxable value of a summer that is made available by an employer referred to in paragraph. 1, set to 2.1 per cent. per. week of Danish property or therewith comparable foreign property value per. October 1 last year available year or in cases where there is employed a property value, market value adjusted as mentioned in property Tax Act § 4 b, paragraph. 2, per. October 1 last year available year for each of the weeks 22-34 and 01.04 per cent. for each year remaining weeks. If a summer as part of employment is made available to an employee director or another employee with significant influence on their form of payment, considered that to have summer homes available throughout the year. If the summer house is made available to several directors or other employees with significant impact on their remuneration form, distributed taxable value equally. The taxable value is reduced in proportion to the number of days, the summer house made available to or rented to other persons who are not included in Point 3., Or are not related. 2nd-4th section. shall not apply if the summer house as part of an employment made available to other employees who have no material impact on their remuneration form, or which are not related, for 13 weeks or more per year. years, at least eight weeks between week 22-34. As related considered the taxpayer's spouse, parents and grandparents, children and grandchildren and their spouses or estates of the persons mentioned. Stedbarns- and adoptive equated with real parentage. The taxable value for 1st and 2nd clauses. reduced by the taxpayer paying the tax year for the employer etc.. for user rights.

PCS. 6. The taxable value of a pleasure boat, which is made available by an employer referred to in paragraph. 1, set to 2%. Week of the boat's purchase price incl. VAT and delivery. If a yacht as part of employment is made available to an employee director or other employee with significant influence on their form of payment, considered that to have yacht available all year. If the yacht is made available to several directors or other employees with significant impact on their remuneration form, distributed taxable value equally. The taxable value is reduced in proportion to the number of days yacht made available to or rented to other persons who are not included in Point 3., Or are not related. 2nd-4th section. shall not apply if the yacht as part of an employment made available to other employees who have no material impact on their remuneration form, or which are not related, for 13 weeks or more per year. years, at least eight weeks between week 22-34. As related considered the taxpayer's spouse, parents and grandparents, children and grandchildren and their spouses or estates of the persons mentioned. Stedbarns- and adoptive equated with real parentage. 2nd-4th section. Nor does it apply if the employer as part of an employment provide a yacht available, it has as main producing yachts or parts of yachts, and where it is a necessary part of their production to test sail the company's yachts and the employee director or employee with significant influence on their form of remuneration has as main employment to produce and sell yachts or parts of yachts. The taxable value for 1st and 2nd clauses. reduced by the taxpayer paying the tax year for the employer etc.. for user rights.

PCS. 7. The taxable value pursuant to subsection. 3 of permanent residence, which is made available by an employer referred to in paragraph. 1, and as for the performance of work is considered necessary that the employee is obliged to inhabit during employment and to vacate the cessation of employment, including in connection with transfers (official residence), reduced by 30%. The taxable value of such permanent residence after reduction by 1 point. but shall not be set to a maximum amount calculated as 15% of the employee's regular money wages for the corresponding period of the employer. The maximum amount must at least be calculated as 15% of 160,000 kr. Is the property only available for part of the year, reduced the 160,000 kr., Corresponding to the number of full months in which the property has not been available. The taxable value is reduced by the taxpayer paying the tax year for the employer etc.. for user rights.


PCS. 8. The taxable value pursuant to subsection. 3 of permanent residence, which is made available by an employer referred to in paragraph. 1, and which the employee is obliged to vacate on termination, but not the obligation to inhabit during employment (rental), reduced by 10%. The taxable value for the first section. reduced by the taxpayer paying the tax year for the employer etc.. for user rights.

PCS. 9. 7 and 8 do not include homes that are made available as part of an employment if the employee is a director or another employee with significant influence on their form of remuneration. For this group of people set the taxable value to 5 per cent. the assessment base plus by 10 points. The calculation basis is the highest of either property value per. 1 October the year before the tax year or in cases where there is employed a property value, the market value per. 1 October the year before the tax year or the acquisition price calculated according to property gains tax Act § 4, paragraph. 2 or 3, with the addition of improvements made after the acquisition, but only improvements made before 1 January of the tax year. If the acquisition cost is calculated according to property gains tax Act § 4, paragraph. 3, 1st or 2nd section. Counted only improvements made after 19 May 1993. Refurbishment expenses for buildings subject to preservation under the Building Preservation Act or improvement expenses, which was offset by subsidies, etc., Which are tax-free, should not be added . When the acquisition cost is calculated by property gains tax Act § 4, paragraph. 3, the company's choice of purchase binding in relation to later statements under this provision. On the basis of assessment for housing for which the property is distributed by assessing Act § 33 paragraph. 5, 2nd paragraph., § 33 paragraph. 6, 2nd sentence. Or § 33 paragraph. 7, 2nd paragraph., Only that part which serves to housing for the employees included. On the basis of assessment for other housing the portion used exclusively for business purposes, not included. If the employer etc., See. Paragraph. 1, sells year-round home to a new employer, etc., See. Paragraph. 1, where the staff director, etc., See. 1st clause., Also have a significant impact on their remuneration, used the purchase price from the employment relationship with the selling employer etc., Where it is highest. The taxable value is increased by 1 per cent. of that part of the calculation basis for property value tax Act § 4 A, not exceeding 3,040,000 kr., and 3 per cent. of the rest, similar to the basis of assessment for the property that would have been applicable if the property had been subject to property tax law. In addition, the inclusion of costs for property taxes, borne by the employer, etc., See. Paragraph. 1, to the taxable income. The taxable value after the 2nd-11th section. reduced by the taxpayer paying the tax year for the employer etc.. for user rights. 2nd-11th section. shall not apply if an employee director or employee with significant influence on their form of remuneration according to other legislation fulfills or fulfilled a residence requirement in relation to the year-round home and legislative prevented from taking the full-year property to personal property.

PCS. 10. The value of wholly or partially gratuitous private use of the car park, which for the work is provided by the employer are not taxed.

PCS. 11. The value of saved home consumption to diet when the employee by an employer referred to in paragraph. 1 receives free diet or receive dietary covered by bill associated with working at a temporary workplace, not taxed.


PCS. 12. The taxable value of a free phone, including free data communication link that is provided by one or more employers etc. as mentioned in paragraph. 1 for the taxpayer's private use, constitutes a basic amount of 2.500 kr. (2010 level). The taxable value is reduced corresponding to the number of full months in which no goods have been available for the tax year. The value of a free data communication link connected to a worker's computer, including one-time cost of establishment are taxed except when the worker from his computer has access to the company network. If two spouses who are living together at the income year, both covered by the first section. part or all of the income year, the amount of the taxable value of the phone, including data communication connection, for each spouse by 25 per cent. It is a condition of the reduction, the spouses' total taxable value of the goods before reduction constitutes a basic amount of at least 3,300 kr. (2010 level). The basic amounts in the 1st and 5th section. regulated by the Personal Tax Act § 20

PCS. 13. The value of the private use of a computer with accessories that are made available for use at work, are not taxed. The tax exemption for the first section. does not apply if the worker at lønomlægning compensated employer, etc. to put the equipment available. Have the employee compensated employer as mentioned in point 2., Included an amount equal to 50 per cent. of their new price in the calculation of the taxable income of the company or the income year in which the equipment is available. Have equipped only been available for part of the year, reduced the taxable value corresponding to the number of full months for which the equipment has not been available.

PCS. 14. 1, point 1. And paragraphs. 12 apply mutatis mutandis to the self-employed, as regards the phone, including data communication connection, which is part of the professional activity and is available for private use at the residence, at the cottage or the like. The value of a data communication link connected to the operator's computer, including one-time cost of establishment are taxed except when the operator from his computer has access to the corporate network. The value of a self-employed private use of a computer with accessories that are part of the professional activity and is used in connection therewith, is not taxed.

PCS. 15. The value of free board is not taxed if educational eat exercise is part of the employee's work and the staff eat with and get the same food as the people the staff dining coach with.

PCS. 16. The value of free tickets that give access to participate in a sporting or cultural event, not taxed if free pass States received by a person as part of an employment relationship. It is a condition for the tax exemption under the 1st clause. That the employee receives free pass States by his employer sponsoring the sporting or cultural event, and that free pass States included as a supplement to the employer's sponsorship contract with sporting or cultural institution or company.



§ 16 A. The computation of taxable income, dividends of stocks, shares and similar securities, cf.. However paragraph. 4.

PCS. 2. To benefit included:

1) Anything that the company distributed to current shareholders or members referred. However paragraph. 3.

2) Distribution of liquidation for the time from the beginning of the tax year in which the termination occurs, an end time of a UCITS with minimum tax, subject to Capital Gains Tax Act § 21, to the extent that the distribution does not exceed the minimum income, see. § 16 C, paragraph. 3.

3) The proportion of minimum income in accordance with § 16 C, paragraph. 3, is not distributed.

4) Dividend tax, paid by both a foreign state, the Faroe Islands or Greenland on shares belonging to a company, investment firm with minimum tax or a mutual fund except for a custodian mutual fund and does not accrue to the company, institution or investment fund.

5) The difference between the transfer price per. share and the new purchase price when a company is liable to tax under the Corporation Tax Act or the Funds Tax Act, has refrained tax equity securities referred to in the Capital Gains Tax Act § 4 C and within 6 months after the cession acquire tax-exempt portfolio shares in the same company. This only applies if the transfer price is higher than the new purchase price and is distributed dividends between cession and acquisition.


PCS. 3. The following distributions are treated under the rules on the taxation of gains and losses on the disposal of shares etc.:

1) The distribution of liquidation proceeds made in the calendar year in which the company is finally wound up unless the distribution is subject to paragraph. 2, no. 2, or one of the following conditions are met:

a) The recipient company owns at least 10 per cent. of the share capital of the company liquidated and distribution covered by the Corporation Tax Act § 2. 1, point c.

b) The receiving company owns less than 10 per cent. of the share capital is subject to tax on dividends, ref. company tax Act § 2. 1, point c, and has a controlling interest in the company is wound up, see. § 2. This does not apply if the receiving company is resident in a state that is a member of the EU or EEA and dividend tax should be waived or set up under the provisions of Directive 2011/96 / EU or a tax treaty with the State concerned, if there had been talk of subsidiary shares.

c) The receiving physical person resident outside the EU / EEA and has a controlling interest in the company is wound up, see. § 2.

d) The recipient company owns tax-exempt portfolio shares. See Capital Gains Tax Act § 4 C, in the company liquidated, and at least 50 per cent. of the assets of the company is wound up, consists of directly or indirectly owned subsidiary or group company shares, or within the last 3 years prior to the liquidation has been a transfer of such shares to the Company's direct or indirect shareholders or to a related company, see. § 2. 3.

2) Distribution by permission of the customs and tax administration, as regards:

a) The amount or a part thereof, payable upon the distribution of liquidation proceeds from limited liability companies and cooperatives preceding the calendar year in which the company is finally wound when special circumstances. There can not be granted to beneficiaries as mentioned in no. 1

b) Amounts distributed in connection with a reduction of share capital or share capital of a company that is not in liquidation.

3) Distribution as mentioned in no. 2, where the shares of the dividend-paying company is subject to Capital Gains Tax Act § 17 and the receiving company meet the conditions to receive tax-free dividends by the Corporation Tax Act § 2. 1, point c, or § 13 paragraph. 1 pt. 2

PCS. 4. The following distributions are not included in the taxable income of the recipient:

1) Bonus shares and friandele.

2) Distributions of amounts that are taxable for associations and companies for Corporation Tax Act § 5 B, paragraph. 4 and Merger Tax Act § 12 paragraph. 3.

3) The part of the minimum income from investment institutions with minimum tax, see. § 16 C, mentioned in § 16 C, paragraph. 4, no. 10, if the income received by persons, etc. which are taxable by withholding tax Act § 1 or estate Tax Act § 1. 2. The tax exemption does not apply if the recipient of income subject to capital gains Act § 13.

PCS. 5. A major shareholder as mentioned in Capital Gains Tax Act § 4, which receives dividends from the company in the form of the provision of a car, a summer residence, one yacht or permanent accommodation available, the calculation of taxable income include the value of the goods plus any private savings in relation to the goods. The goods valued in accordance with rules laid down in § 16 paragraph. 4, 5, 6 and 9, the 1st and 2nd section. shall not apply to dividends in the form of a permanent residence, provided for a majority shareholder as mentioned in § 16 paragraph. 9, last sentence.



§ 16 B. Refraining a shareholder or shareholder stocks, shares and related securities, including convertible bonds and subscription rights for such securities to the company that issued the securities included in the sales price in the person's taxable income. 1st clause. shall apply mutatis mutandis if the cession to a company over which the company that issued the securities in question, has a controlling interest, see. § 2. 2, in which the Company directly or indirectly owns more than 10 per cent. of the share capital.

PCS. 2. Gains and losses on the sale under subsection. 1 dealt with the following cases under the rules on gains and losses on the disposal of shares etc. other than the issuing company:


1) The sale of shares acquired by exercising a purchase option or subscription covered by § 28, and when the acquisition of shares is subject to the shares from the disposal or death of the employee sold at the company, which in this case is required to acquire these . It is a condition that the employee shareholder is not the main shareholder in the company after Capital Gains Tax Act § 4.

2) On disposal of shares, a company in liquidation in the calendar year in which the company is finally wound up, unless the following conditions are met:

a) The refrain end company holds 10 per cent. of the share capital of the company liquidated and distribution covered by the Corporation Tax Act § 2. 1, point c.

b) The refrain end company owns less than 10 per cent. of the share capital is subject to tax on dividends, ref. company tax Act § 2. 1, point c, and has a controlling interest in the company is wound up, see. § 2. This does not apply if the receiving company is resident in a state that is a member of the EU or EEA and udbytttebeskatningen should be withdrawn or set up under the provisions of Directive 2011/96 / EU or a tax treaty with the State concerned, if there had been talk of subsidiary shares.

c) The refrain end physical person resident outside the EU / EEA and has a controlling interest in the company is wound up, see. § 2.

d) The refrain end company holds tax-exempt portfolio shares. See Capital Gains Tax Act § 4 C, in the company liquidated, and at least 50 per cent. of the assets of the company is wound up, consists of directly or indirectly owned subsidiary or group company shares, or within the last 3 years prior to the liquidation has been a transfer of such shares to the Company's direct or indirect shareholders or to a related company, see. § 2. 3.

3) On disposal of shares etc. which are subject to Capital Gains Tax Act § 17, when it hived off company meets the conditions for receiving tax exempt dividend for Corporation Tax Act § 2. 1, point c, or § 13 paragraph. 1 pt. 2

4) On disposal of shares etc. which are subject to Capital Gains Tax Act § 19, or on the sale of investment certificates.

5) When a shareholder's disposal of shares admitted to trading on a regulated market for the company that issued them, see. However paragraph. 3.

6) The divestiture where Customs and Tax Administration permits.

PCS. 3. A shareholder's disposal of shares admitted to trading on a regulated market for the company that issued them, the seller when the cession not covered by paragraph. 2, no. 2-4, opposite the customs and tax administration indicate that the sale is subject to paragraph. 1. It is a condition that the expression appears before tax return deadline for the years where the transfer takes place.

PCS. 4 pcs. 1 does not include subscription rights, subject to § 28

PCS. 5. Notwithstanding paragraph. 1 is the amount that is taxable for associations and companies for Corporation Tax Act § 5 B, paragraph. 4 and Merger Tax Act § 12 paragraph. 3, tax-free to the recipient.



§ 16 C. 11) When a UCITS with minimum taxation means an institution issuing tradable certificates for participants' deposits and who have chosen to institute income should be taxed in the participants. The Company must calculate a minimum income in accordance with paragraph. 3-8.

PCS. 2. Evidence of a UCITS with minimum taxation or departments herein must justify all participants to the same proportion of the annual return of each asset or liability of the institution or department herein. The relative returns are calculated according to the relationship between certificate denomination and face of all evidence in the institute or department herein. A UCITS may, notwithstanding the first sentence. choose that income must be taxed in the participants, even if traded or issued certificates without the right to dividend for the period from the income year end to the next date of adoption of the dividend respectively the time of the Institute's approval of the accounts for the previous tax year in which the institution does not make a real adoption of the dividend.


PCS. 3. Minimum income is the sum of the income year revenue referred to in paragraph. 4 with deductions for losses in accordance with paragraph. 5 and expenditure by paragraph. 6. If a UCITS with minimum tax expire or choose to change the tax status calculated minimum income for the period from the income year beginning, respectively, until the time of termination or transition to another tax status. The calculation of minimum income upon termination paragraph. 7, first paragraph. Shall not apply.

PCS. 4. The minimum income includes the following income:

1) Earned interest and annuities spread over the period to which the income relates.

2) Remuneration for securities lending.

3) Earned dividends in accordance with § 16 A net of any withholding tax and conferred refunded dividend tax selling prices in accordance with § 16 B and the borrower's payment to the lender of its lack of yield in the stock lending.

4) Gain on claims, see. Capital Gains Act § 14 paragraph. 1, to the extent that the gain is not subject to no. 10. The gain is calculated according to the Capital Gains Act § 26 paragraph. 5. However, the institution may choose to determine the gain of all accounts in foreign currencies using the average method. See Capital Gains Act § 26 paragraph. 4. Is the average method selected, the department not later choose to calculate profit after capital gains Act § 26 paragraph. 5.

5) Gain on debt subject to Capital Gains Act § 6

6) Gains on financial contracts subject to Capital Gains Act § 29. The gain is calculated according to the Capital Gains Act § 33.

7) Gain on sale of securities, subject to Capital Gains Tax Act, except shares, subject to Capital Gains Tax Act § 19. The gain is calculated according to the Capital Gains Tax Act § 25 and § 26 paragraph. 2-4 and 6

8) Gain on shares, subject to Capital Gains Tax Act § 19. The gain is calculated according to the Capital Gains Tax Act § 23 paragraph. 7.

9) Amounts carried over as a result of rounding down of minimum income, see. Paragraph. 7.

10) Gain on claims against Danish kroner acquired before 27 January 2010 and which at the time met the minimum coupon rate for Capital Gains Act § 38, cf.. Act no. 1002 of 26 October 2009, net losses on such claims. However, losses can only be deducted to the extent that the losses do not exceed the benefits.

PCS. 5. The total amount under paragraph. 4, no. 1-9, deducted losses etc:

1) Losses on claims subject to Capital Gains Act § 14 paragraph. 1, except for losses covered by paragraph. 4, no. 10, and losses on claims in Danish kroner acquired before 27 January 2010 and which at the time did not meet the minimum coupon rate for Capital Gains Act § 38, cf.. Act no. 1002 of 26 October 2009. For investment funds under the corporation tax Act § 1. 8, this does not apply losses on claims on companies with which a member of the association is affiliated, see. Capital Gains Act § 4, when the claim is also subject to Capital Gains Act § 4. The loss, see. 1st clause., Calculated according to the Capital Gains Act § 26, paragraph. 5, taking paragraph. 4, no. 4, 3rd and 4th section. Shall apply mutatis mutandis.

2) Loss on financial contracts subject to Capital Gains Act § 29. The loss is calculated according to the Capital Gains Act § 33.

3) Losses on disposal of securities that are subject to Capital Gains Tax Act, except shares, subject to Capital Gains Tax Act § 19. The loss is calculated according to the Capital Gains Tax Act § 25 and § 26 paragraph. 2-4 and 6

4) Losses on shares, subject to Capital Gains Tax Act § 19. The loss is calculated according to the Capital Gains Tax Act § 23 paragraph. 7.

5) Amount raised by paragraph. 8 due to a negative minimum income.

6) Amounts used for redemption of evidence, to the extent the amount attributable to income referred to in paragraph. 4, no. 1-9 acquired before or as a result of the redemption, see. However paragraph. 9.

PCS. 6. The Company may in the calculation of minimum income deduct the cost of administration, to the extent that the cost does not exceed any positive amount calculated in accordance with paragraph. 4, no. 1-9 and paragraph. 5.

PCS. 7. Minimum Income can be rounded down to the nearest amount divisible by 0.10 per cent. of insufficient evidence at face value. Amounts under the 1st clause. not be included in the minimum income, the transfer to minimum income in the following fiscal year. An installment payment is calculated always as the actual amount paid.

PCS. 8. A negative minimum income carried forward for deduction in the calculation of minimum income in the following fiscal year.


PCS. 9. Investment Institutions minimum tax, may choose to make an adjustment of the revenue losses and administrative expenses, see. Paragraph. 4-6 included in the calculation of minimum income as a result of the issuance of new securities and redemption of evidence. UCITS may not subsequently change the principle. If the UCITS chooses to make a regulation referred to in point 1., The investment department of accounting for the income year minimum income not deduct the amounts covered by paragraph. 5, no. 6. The regulation under the 1st clause. is as follows:

1) When issuing new evidence increases the revenue losses and administrative expenses until the time of the issues that must be considered when calculating the minimum income after emission. The increase in individual income, losses and administrative costs made by the ratio of the nominal value of all securities after the issue and the face value of all the evidence before the offering. Increasing loss does not happen if there is a mutual fund under the Corporation Tax Act § 1. 8, at the time the loss occurs. Affiliated members referred. Capital Gains Act § 4, is considered in this context for one member.

2) On redemption of certificates reduced the revenue losses and administrative expenses until the time of redemption, to be taken into consideration in the calculation of minimum income after redemption. The reduction of individual income, losses and administrative costs made by the ratio of the nominal value of all securities for redemption and the face value of all the evidence before redemption.

PCS. 10. The elections in paragraphs. 1 of the fiscal status of UCITS with minimum tax must be taken before the first of the Institute's income year in which the election applies. In a newly created UCITS the choice must be made in the establishment if it is to apply from the Foundation's first fiscal year. The election has only effect for income years commencing after the notification of the election is filed with customs and tax administration. For newly created UCITS see. 2nd clause., The choice, however, have effect earlier if the message forwarded to the customs and tax authorities within 3 months after its creation, however, before the end of the first of the Institute's income year in which the election applies. The Company must within the same deadline as stated in the 3rd and 4th section. submit notification to the customs and tax administration about whether the institute is based on shares referred. Capital Gains Tax Act § 21, or bond based, see. Capital Gains Tax Act § 22

PCS. 11. The Company must within 2 months of the Institute's approval of the financial statements, but not later than 6 months after expiry of the department of taxation, submit information to the customs and tax administration on the amount of minimum income and its composition and information about any difference if the amount actually attributable to participants exceeds minimum income. Furthermore, the Foundation before the first section. time limit specified submit information to the Customs and Tax Administration on minimum income and any merbeløbs of the Department's income in the year in which the minimum income originated.

PCS. 12. If notification under paragraph. 10 or information pursuant to paragraph. 11 not submitted on time, taxed participants of gains and losses on securities in the fund resulting from the tax years from the tax year prior to the lack of timely submission of information and then following 4 fiscal year, under the rules of the Capital Gains Tax Act § 19 first paragraph. applies equally, if not given timely and accurate information on minimum income, etc. and the composition thereof to participants CSD or bank etc. in this country, see. Tax Act § 10 A, and custodians or account operators in another country, see. Tax Act § 11 B, so that these can submit timely reporting. If the UCITS lack accurate and timely information for several consecutive years, maintained taxation under the Capital Gains Tax Act § 19, starting from the first year that lack accurate and timely information, into and out of the fourth year following the last year, missing timely and correct information.


PCS. 13. If a UCITS with minimum tax, see. Paragraph. 1, then choose the fiscal status of investment firm which. Capital Gains Tax Act § 19, the institution shall submit a notification to the customs and tax administration. The election has effect only for the Institute of fiscal year commencing after the message to select the fiscal status of investment is submitted to the customs and tax administration. Gains and losses on certificates of the Foundation, resulting from income years as of the income year in which the choice of status change applies to, and then the following 4 years of taxation are taxed under the rules of the Capital Gains Tax Act § 19

PCS. 14. The Minister for Taxation may lay down rules on disclosure-related basis. 11.



§ 16 D. The provisions of §§ 16 A and 16 B shall apply to income obtained and losses determined January 1, 1962 or later, and the legislation comes from that date instead of the provisions of the State Tax Act § 4 e and § 5 a dividend of stocks, shares and similar securities and gains and losses on these securities.



§ 16 E. If a company etc. covered by the Corporation Tax Act § 1. 1 pt. 1 or 2, and similar companies, etc. resident abroad, directly or indirectly provide loans to a natural person treated the loan after the general tax rules on withdrawals, non-refundable, provided there between the lender and the borrower is a compound covered by § 2 . 1st clause. shall not apply to loans granted as part of a normal business considerations, the usual loans from banks or loans to self-financing as set out in the Companies Act § 206 paragraph. 2. 1st and 2nd clauses. apply mutatis mutandis to collateral and the funds made available.

PCS. 2. The repayment of loans etc. that are taxed under paragraph. 1, included the refunded in the breakdown of the company's taxable income.



§ 16 F. (Repealed)



§ 16 G. taxable income amount by a plan dissolution or forfeiture accrues to the employer, when his taxable income is deducted from the service he grants scheme, unless the amount is taxed according Pension Tax Act § 24



§ 16 H. If a taxpayer subject to withholding tax Act § 1 or estate Tax Act § 1. 2, controls a foreign company, association, etc. (the Company), see. Paragraph. 6, the taxpayer must include the company's CFC income calculated in accordance with paragraph. 7-10 and Corporation Tax Act § 32 paragraph. 5, when the income is positive. 1st clause. shall apply only if the company has contracted the tax rate or tax base by the tax authorities of the State where it is established, including the provisions of a tax treaty or if the tax rules of that State is guided by where the controlling shareholder is resident, or conditions below are present:

1) The Company's total foreign income is less than ¾ of the tax calculated on the basis of the rate of Corporation Tax Act § 17 paragraph. 1, the company's total taxable income calculated in accordance with paragraph. 4 and 5 for the income year.

2) The company's CFC income, see. Paragraph. 4 and Corporation Tax Act § 32 paragraph. 5, for the same period amounts to more than half of the company's taxable income calculated in accordance with paragraph. 4. In assessing ignores taxable income from companies controlled by the company if the companies are based in the same country as the company. Instead involved taxable income in the companies in proportion to its direct or indirect ownership interests.

3) The taxpayer's shares, investment certificates, etc. of the company are not shares or investment certificates, etc. in investment by the Capital Gains Tax Act.


PCS. 2. The taxpayer can request exempted from taxation under paragraph. 1, in respect of companies which are resident in a foreign state within the EU or the EEA, if the taxpayer can prove that the company is actually established in the State in question and pursue the real economic activities relating to CFC income. It is a condition for exemption, it is possible via a DTC assistance directive or agreement on the exchange of information to verify the taxpayer's documentation on CFC income. The taxpayer is not taxed on the income of foreign companies referred to in paragraph. 1, to the extent that income must be included in a company's or a fund's taxable income for Corporate Income Tax Act § 31 A or § 32 or the Funds Tax Act § 12.

PCS. 3. A corporation or association, etc. are considered to be foreign if it is resident in a foreign state, the Faroe Islands and Greenland, including the provisions of a tax treaty. The income of the company is calculated according to the principle of territoriality, see. Corporation Tax Act § 8 ​​paragraph. 2, 1st-3rd section. PCS. 1 and 2 apply mutatis mutandis to the subsidiary's permanent establishments that are located outside the State in which the subsidiary is resident.

PCS. 4. The calculation of the company's CFC income and the company's total taxable income, taxable profits and deductible loss is calculated based on the actual purchase prices and the actual acquisition time unless market principle be used. Depreciable assets deemed acquired at actual cost and amortized with the total foreign tax depreciation. Choosing the company in a fiscal year with positive foreign income not to reduce this to the extent possible through the exercise of foreign depreciation options, or can a foreign depreciation basis is not determined, applied Corporation Tax Act § 31 A, paragraph. 8. Depreciation and other costs which the taxpayer's choice under Danish rules can be deducted in the income year shall be deducted if the company in the calculation of taxable income for foreign rules make similar deductions in the same income year. 1st-4th section. shall not apply if there is already established a Danish tax value for the assets and liabilities. If the company by income under foreign tax law has intervened in a transferring company acquisition costs and acquisition times indtrædes also in acquisition costs and acquisition times by the Danish income. If there is a transfer to another company where the receiving company for foreign rules joins the company's acquisition costs and acquisition times and the taxpayer after the handover controlling the receiving company included profit and loss not by the Danish income.

PCS. 5. The calculation of the company's total taxable income deficit for income before acquisition of control or for income without taxation under paragraph. 1, to the extent the company in the calculation of foreign income taking losses into account, and losses can be counted in accordance with Danish rules. Other losses included under Danish law. Transfer of losses from other companies as part of joint taxation for foreign rules made similar by the Danish income, subject to a maximum amount equal to the losses that can be calculated in accordance with Danish rules. Deductions for group contributions by foreign rules made similar by the Danish income. The deduction may not exceed the deficit can be calculated in accordance with Danish rules. Group contributions that are taxable under foreign rules are always treated by the Danish income. Losses in the company can only be carried forward for deduction from income earned by the same company.


PCS. 6 pieces. 1 shall apply if the taxpayer jointly with related or jointly with a fund or trust established by the taxpayer or his kin, funds or trusts established by these controls a foreign company referred to in paragraph. 1. The taxpayer shall be deemed to control a company if it directly or indirectly or jointly with related owns more than 50 per cent. of the share capital or controls more than 50 per cent. of the votes. As related considered the taxpayer's spouse, parents and grandparents, children and grandchildren and their spouses or estates of the persons mentioned. Stedbarns- and adoptive equated with real parentage. Equity and voting rights held by shareholders with whom the taxpayer an agreement on the exercise of control, or held by a company, association, etc. as mentioned in § 2. 1, 2nd sentence. (Transparency unit) in which the taxpayer participant included in the calculation in the second section.

PCS. 7. At the taxpayer's income excludes the portion of the company's CFC income corresponding to the average share of the total share capital, which the taxpayer owned for tax year. There will however be counted only income earned by the company in the part of the taxpayer's income year in which the taxpayer has control over the subsidiary.

PCS. 8. On disposal of the assets and liabilities acquired or generated before the taxpayer gained control of the company, the market value at the time when the taxpayer was given control of the company, used instead of the acquisition cost. Corporation Tax Act § 4 A, paragraph. 1, 2 and 3 shall. Apply mutatis mutandis. This applies only if the profits and losses on the assets and liabilities not previously included in the Danish income. When the company complying with paragraph. 1 without having met them in the preceding fiscal year, are considered assets for depreciation of the foreign tax depreciation in the preceding fiscal year, however paragraphs. 4, 3rd clause. Mutatis mutandis. Recycled depreciation can not exceed the amount by which the sum of depreciation made this year under the tax under this provision exceeds the actual depreciation of the date on which the taxpayer acquired control over the company. If there is a transfer to another company where the receiving company for foreign rules joins the company's acquisition costs and acquisition times and the taxpayer after the handover still controls the company receiving the same direct or indirect ownership included gains and losses not know the Danish income.

PCS. 9. For the taxpayer's income excludes the portion of the Company's losses carried forward, which is similar to what CFC income after paragraph. 1 pt. 2 represents in the total taxable income. The rest of the deficit lapse. The same applies to losses transferred from other companies as part of a joint taxation or other rules by which the deficit can be transferred. The company argued and losses transferred may not constitute more than an amount equal to the deficit calculated in accordance with Danish rules.

PCS. 10. CFC income after paragraph. 7-9 may not exceed the taxpayer's share of the company's total taxable income under paragraph. 4 and 5.

PCS. 11. Business Tax Act § 32 paragraph. 10 shall apply mutatis mutandis to taxpayers falling within paragraph. 1. In assessing whether the taxpayer must include the company's income, included also the foreign tax payable under foreign rules would be levied on the company in respect of income.

PCS. 12. Business Tax Act § 32 paragraph. 11 shall apply mutatis mutandis to taxpayers falling within paragraph. 1, however, is given only deductions for foreign taxes the portion of the year's total taxes, corresponding to the ratio between the income calculated in accordance with paragraph. 7-9 and its total taxable income calculated in accordance with paragraph. 4 and 5.

PCS. 13. For taxpayers subject to paragraph. 1 included dividends from companies etc. covered by paragraph. 1 not taxable income to the extent that the dividend does not exceed the Danish tax that the taxpayer must pay the income of the company.


PCS. 14. Has the taxpayer for a tax year paid Danish CFC tax under this provision shall be CFC-tax paid in cash in a subsequent income to the extent that the sum of foreign taxes paid on income subject to paragraph. 1, ref. Company tax Act § 32 paragraph. 11 and that actually paid the Danish CFC-tax as a result of this provision exceeds the sum of the Danish tax on income in accordance with paragraph. 1, ref. Company tax Act § 32 paragraph. 5, for them and for intervening years. To the extent that the taxpayer has received dividends, which are not included in the taxable income as a result of the paragraph. 4, included the cash payment to the taxable income in the income year in which the CFC tax is repaid.



§ 16 I. Taxpayers subject to withholding tax Act § 1 or estate Tax Act § 1. 2, which directly or indirectly controls a Danish or a foreign corporation or association, etc. (the company) directly acquiring shares through capital and venture funds must include the company's positive share income calculated in accordance with paragraph. 4 as CFC income when the company has a privileged position in the capital or venture fund. The taxpayer shall be deemed to control the company, etc. when either the terms of § 16 H, paragraph. 6 are met or the taxpayer is co-founder of the capital or venture fund or participate in the management or operation of the capital or venture fund or in companies owned by this. 1st clause. shall not apply if the taxpayer's shares, the company's shares or investment certificates, etc. subject to Capital Gains Tax Act § 19 on investment.

PCS. 2. The Company has a priority as referred to in paragraph. 1 when it is agreed that the Company's proportionate share of the results of the investment unit exceeds its proportionate share of the total participation capital. The total participation capital includes both paid-in capital and loan capital subscribed by the participants in the capital and venture fund.

PCS. 3. The capital and venture funds in paragraph. 1 means an investment entities that invest in stocks in order to completely or partially to acquire one or more companies, etc. in order to participate in the management and operation of these.

PCS. 4. The Company's equity income, see. Paragraph. 1, calculated as the sum of:

1) Dividends and selling prices for shares, etc. covered by the Capital Gains Tax Act, irrespective of ownership of the size.

2) Gains and losses on shares, etc. covered by the Capital Gains Tax Act, irrespective of ownership of the size.

3) Allowance for standard returns, see. Capital Gains Tax Act § 17 A, paragraph. 4, the company's subscribed capital as capital and venture fund.

PCS. 5. The calculation of gains and losses on disposal of shares etc., see. Paragraph. 4, used realization, see. Capital Gains Tax Act § 23 paragraph. 1.

PCS. 6. If share income in accordance with paragraph. 4 for a tax year shows a loss, such loss may be deducted from income under subsection. 4 for the following fiscal year. The deduction can only be transferred to a later tax year to the extent that it can not be accommodated in the prior-year income.

PCS. 7. When calculating the taxable income excludes the portion of the company's equity income equal to the average direct or indirect share of the company's total share capital, which the taxpayer owned for tax year. It included only equity income earned by the company in the part of the company's fiscal year in which the taxpayer has control over the company.

PCS. 8. Reduction is given according to § 33 paragraph. 1 and 7, the company's Danish and foreign taxes and taxes on its income as a result of § 16 H and Corporation Tax Act § 32. The tax credit shall not exceed that part of the total Danish and foreign taxes which proportionally falls on the company's equity income under subsection . 4.

PCS. 9. For taxpayers subject to paragraph. 1 included dividends from companies etc. covered by paragraph. 1 not taxable income to the extent that the dividend does not exceed the tax that the taxpayer must pay the income of the company.



§ 16 J. If a taxpayer for a tax year has paid tax on the excess return in a capital or venture fund, the tax can be paid in cash to the taxpayer in a subsequent income to the extent the excess return paid back to the other investors through an adjustment of income distribution in the capital - and venture fund.

PCS. 2. To the extent that the taxpayer has received dividends, which are not included in the taxable income as a result of § 16 H, paragraph. 13 or § 16 paragraph. 9, counted the cash payment to the taxable income in the income year in which the tax is refunded.




§ 16 K. 12) Taxpayers subject to withholding tax Act § 1 or estate Tax Act § 1. 2, which has founded and has contributed assets in a trust at a time when the taxpayer was fully liable to tax under any of those provisions, takes into account the Trust's income, see. Paragraph. 6, by calculating taxable income when the income of the trust is positive. 1st clause. shall apply to taxpayers subject to the said provisions depositor assets in a trust without pins. Taxpayers for probate Tax Act § 1. 2, enters the deceased's tax position for 1st and 2nd clauses.

PCS. 2 pcs. 1 shall apply to taxpayers who are subject to the provisions referred to in paragraph. 1, although they were not fully taxable on or incorporation date and date of contribution, if they have previously been fully taxable, and if the Foundation or the contribution of assets is made within the last 10 years prior to the full skattepligts reinstatement.

PCS. 3. Is there more founders or depositors in a trust allocated income in proportion to the market value of the contributed assets at origination. In subsequent deposits made a new calculation of income distribution based on the founders 'and depositors' share of the net assets of the Trust within the deposit and the market value of the assets on the subsequent deposits. In the income year in which the subsequent deposits made shall be solely allocated a proportionate share of the subsequent deposits corresponding to the component, the period from the deposit into the end of the tax year constitutes the income year.

PCS. 4 pcs. 1 and 2 shall not apply in the following cases:

1) The taxpayer establishes that it is an indispensable condition for the validity of the trust's existence, has been given final and irrevocable renunciation of wealth.

2) The taxpayer establishes that funds in trust exclusively in charitable or other nonprofit purposes in favor of a larger group of people.

3) The taxpayer establishes that the funds in the Trust applied for pension purposes for a wider circle of persons who are not covered by boafgiftslovens § 1. 2.

4) The taxpayer establishes that the trust is an investment firm which. Capital Gains Tax Act § 19

PCS. 5. Taxpayers referred to in paragraph. 1 and 2 takes into account the income of a trust if the trust is established or assets contributed by controlled companies, see. § 16 H, paragraph. 6, and the taxpayer would have been liable to tax on income if the taxpayer had established a trust or invested assets. It included only a share of the trust income equal to the taxpayer's direct or indirect ownership interest of the controlled company.

PCS. 6. Trus Tens income is calculated according to the rules that would apply to taxpayers as referred to in paragraph. 1 and 2. Withholding tax Act § 9 shall also apply to assets and liabilities acquired before the trust income covered by paragraph. 1 or 2. The deficit in the Trust are offset in the following indkomstårs income in trust by the rules that would apply to the taxable. Deficits can only be fed if it can not be deducted from income in the previous fiscal year.

PCS. 7. Reduction is given according to § 33 paragraph. 1 and 7, the trust Danish and foreign taxes. However, there is only killing the portion of the year's total taxes corresponding to the ratio of the taxpayer's share of income and total income. 1st and 2nd clauses. apply mutatis mutandis to taxes on trust income paid by trustforvalteren.

PCS. 8 pcs. 1-7 apply correspondingly to foundations and other similar devices, where it is not an indispensable condition for the validity device that is given finally and irrevocably waive assets.



§ 17. Interest on debt is not deductible in computing the taxable income to the extent that the debtor as a gift or inheritance has taken on debt to the heirs or their spouses or to foundations, endowments or similar, wholly or partially created in favor of certain families. Stepchildren and foster children treated with heirs.



§ 17 A. The computation of taxable income can be interest charges on taxes, customs and excise duties can not be deducted, but not interest on standing by § 36 of the law on the taxation of estates and gifts and § 12 of the Law on the taxation of profits from a sale of real estate.


PCS. 2. Interest on loans granted under the Act on loans for payment of property taxes for certain single-family houses and the Act on loans for payment of property taxes can not be deducted in computing the taxable income. The same applies to interest on loans granted by § 33 of the Act on contaminated soil.

PCS. 3. Interest on boligydelseslån granted under the Act on Housing Allowance for pensioners Law on individual accommodation assistance, can not be deducted in computing the taxable income.

PCS. 4. Interest due on late payment of customs and tax administration expenses for audit fees for Tax Control Act § 3 D, paragraph. 3, or collecting Act § 5 a paragraph. 3, can not be deducted in computing the taxable income.



§ 17 B. The amounts paid under the Act on municipal property tax § 29 A are not included in the calculation of the recipient's taxable income and does not call for amendment of the recipient's income assessments for previous assessment.



§ 17 C. Cost of custody fees, box rental, account statements and management in general on securities and bank deposits used to acquire, secure and maintain capital in accordance. Personal Tax Act § 4, or share income, cf.. Personal Tax Act § 4 a can not deductible in calculating taxable income.



§ 17 D. winnings that bortloddes of banks to holders of profit accounts under the Act on premium savings can not be deducted in the calculation of the bank's taxable income.



§ 17 E. (Repealed)



§ 18. Interest on loans taken against the security of life insurance policies subscribed in the period after 30 November 1939 can only be deductible in computing the taxable income in respect of that part of the loan amount that exceeds the insurance surrender value.

PCS. 2. The provision will not apply to insurance for which the premium payment extends over at least 10 years and if the surrender value is not arbitrarily increased by the extraordinary premium deposits.



§ 18 A. (Repealed)



§ 18 B. (Repealed)



§ 18 C. (Repealed)



§ 19 (Repealed)



§ 20. (Repealed)



§ 20 A. (Repealed)



§ 21 (Repealed)



§ 22 (Repealed)



§ 23 (Repealed)



§ 24 (Repealed)



§ 25 (Repealed)



§ 26 (Repealed)



§ 27 (Repealed)



§ 27 A. Taxpayers who must answer to ordinary income payment for the sale of patent law, copyright of literary and artistic works, right pattern or trademark or similar time-limited rights or the consideration for the disposal of a particular process, or the like (know-how ) may, if the consideration for the agreement not be paid in full in the divestment year, choosing in this and recent years only to recognize the payment amount after the original agreement could be demanded in the current year. Remuneration Amounts shall be no later than income in the year they are paid. It is a condition for application of the rules in the 1st-2nd section. that the taxpayer is the author of the divested right or know-how or to the right or know-how acquired as part of the taxpayer's livelihood or for speculative purposes.

PCS. 2. The same goes for companies and associations to be taxed on the remuneration referred to in paragraph. 1 under the Act on income taxation of limited companies, etc.. 1st clause. does not apply to transfers between affiliated companies, see. Corporation Tax Act § 31 C.



§ 27 B. (Repealed)



§ 27 C. (Repealed)



§ 27 D. (Repealed)



§ 27 E. Remuneration which a person receives from the disposal of research or development work may be included in the calculation of taxable income within a 10-year period starting with the tax year in which the transfer occurs. It is a condition that the transfer is made to a limited company with a view to further development of the above work and that all the consideration granted in the form of shares in that company.


PCS. 2. The taxpayer decide how large a part of the consideration to be included in income for each year in the 10-year period provided. However paragraph. 3 and 4. The amounts included in income for one year, can not be subsequently transferred to another year. In the tax return must be given of the part of the remuneration that are not yet included in the taxable income.

PCS. 3. On disposal of the paragraph. 1 shall shares be one for the cession corresponding proportionate part of the consideration to be included in the calculation of taxable income last for the income year in which the cession occurs.

PCS. 4. Where the taxpayer's tax liability for withholding tax Act § 1 as a result of emigration, or becomes taxable under the provisions of a tax treaty resident of a foreign state, the Faroe Islands and Greenland, the remuneration referred to in paragraph. 2, 3rd clause., Included in the calculation of taxable income for the tax year in which the income tax obligation ceases, or where there is transfer of tax office.



§ 28. For persons as consideration receive rights to purchase shares or subscription rights to shares of the company where they are employed, enters the taxation of the received purchase or subscribe first at the time the purchase right respectively subscription rights exercised or sold. The same applies to the taxation of rights to purchase shares or subscription rights to shares received as part of an agreement on personal work in general, and the rights to purchase shares or subscription rights to shares that persons elected a member of, or assistant to the company's board, receives remuneration. The person deemed to have received a fee if he pays an amount that is lower than purchasing or drawing the court's market value calculated at the time the acquired unconditional right to the received purchase option or subscription. For purchase rights requires application of the rules in the 1st and 2nd clauses. That the received purchase includes a right for either the employee mm or the company that has provided the option to buy, to acquire or deliver the shares. Furthermore, the application of the rules in the 1st and 2nd clauses. subject to the company where the recipient is employed mm, either self-issued purchase rights or subscription rights or acquired purchase rights or subscription rights from a company that is affiliated with the company, see. Capital Gains Act § 4, paragraph. 2, and which issued purchase right respectively subscription rights. Taxation is based on purchasing law or drawing the court's value at the point of time of transfer. If the company has issued options or subscription rights, or the company in which the person pursuant to options or subscription rights to acquire shares within the person's use or disposal of the right part of a merger, divisions, transfers of assets or exchange of shares, considered the person not to have disposed of the agreement on the merger, division, transfer of assets or exchange of shares. If the received or warrants expire unused lapse taxation under § 16, cf.. State Tax Law § 4.

PCS. 2 pcs. 1 shall apply for rights to purchase shares or subscription rights to shares received from a company that is affiliated with the company in which the person is employed mm, see. Capital Gains Act § 4, paragraph. 2. It is a condition of the purchase right respectively subscription rights issued by the company that provides the option to buy respective subscription right.

PCS. 3. were granted options or warrants covered by paragraph. 1 or 2, and is also under the rules of the State Tax Act § 6, paragraph. 1, point a, deduction of related expenses, the portion of the deductible expense, corresponding to the purchasing law respectively, drawing the court's value on the exercise date, only deductible in calculating taxable income for the tax year in which the purchase right respectively subscription right is exercised. Is the purchase right or subscription right granted by a company that is affiliated with the company in which the beneficiary is employed mm, see. Capital Gains Act § 4, paragraph. 2, enters any taxation of the company in which the beneficiary is employed mm, first in the income year in which the purchase right respectively subscription right is exercised.


PCS. 4. Where the taxpayer's tax liability for withholding tax Act § 1, without simultaneous onset tax liability for withholding tax Act § 2. 1 pt. 1 or 2, the remuneration referred to in paragraph. 1, 1st and 2nd clauses., Included in the calculation of taxable income for the income year in which the tax liability ceases. Will the taxpayer under the provisions of a tax treaty resident of a foreign state, the Faroe Islands or Greenland, equated this by applying the rules in the first section. with termination of tax liability. Taxation is based on purchasing law or drawing the court's value at the time of tax liability end.

PCS. 5. If the taxpayer's tax liability for withholding tax Act § 2. 1 pt. 1 or 2 without the taxpayer while being liable to tax under PAYE Act § 1, the remuneration referred to in paragraph. 1, 1st and 2nd clauses., Included in the calculation of taxable income for the income year in which the tax liability ceases. Taxation is based on purchasing law or drawing the court's value at the time of tax liability end.

PCS. 6. The taxpayer can under the rules of Withholding Tax Act § 73e obtaining a suspension of payment of taxes and social security contributions calculated in accordance with paragraph. 4.

PCS. 7. Upon exercise or sale of options or warrants, after the occurrence taxation under paragraph. 4 or 5, the taxpayer may opt for such options or warrants to determine the taxable remuneration on the basis of the purchase or subscription court's value at this time. Access to recalculation under the 1st clause. is conditional on there by the emigration, etc. are filed tax return to the customs and tax administration, and that by the subsequent use or disposal filed tax returns this to the Customs and Tax Administration.

PCS. 8. If the options or warrants expire unused after the occurrence taxation under paragraph. 4 or 5, the obligation to pay tax and labor of these options and options. Lapse of tax and social security under the 1st clause. is conditional on there by the emigration, etc. are filed tax return to the customs and tax administration in tax return deadline, and that by the later expiration submitted notification to the customs and tax administration in tax return deadline.

PCS. 9. purchase rights and warrants, which occurred taxation under paragraph. 4 or 5, but again subject to tax in this country, the obligation to pay tax and social security of purchase rights and warrants are not exercised or sold by tax liability reinstatement. Those options or warrants are treated in accordance with paragraph. 1-3, since taxation at a later utilization or disposal on the basis of the purchase or subscription court's value at this time.

PCS. 10 rate of tax and social security under subsection. 7, or, the obligation to pay tax and social security under subsection. 8 and 9 shall be refunded any overpayment of tax and labor upon request with an interest rate subsidy of 6 per cent. year from the payment date. The interest subsidy are not included when calculating taxable income.



§ 28 A. (Repealed)



§ 28 B. (Repealed)



§ 28 C. (Repealed)



§ 29. If a self-employed more than 10 people as owners, some owners do not participate in the company's operations significantly, the entity for the latter owners prepare a joint tax accounts for the general tax rules. However, interest income and expenses. Under. § 5, distributed over the period of interest relates. Depreciation and amortization shall be made with the same rates for the owners see. However paragraph. 3, 2nd sentence.

PCS. 2. The joint tax balance is calculated for the calendar year, unless the National Tax Board allows the use of a different period.

PCS. 3. The common tax accounts compiled in accordance with paragraph. 1 and 2 to be used by the taxpayer on income. It does not apply to depreciation basis and depreciation rates, if the taxpayer has depreciated differently from the other owners.

PCS. 4. The owners of renewable energy installations or units of renewable energy plants using the rules of § 8 P paragraph. 2 and 3 shall not be included when calculating the number of owners in the paragraph. 1.




§ 30. In the calculation of taxable income, not benefits incurred by the employer for the treatment of the employee's misuse of drugs, alcohol or other drugs or to stop smoking. When calculating the taxable income nor the interest benefit, the employee obtains by employer providing a loan to cover the costs of treatment for addiction to drugs, alcohol or other drugs or smoking cessation. If the employer has chosen to take out insurance to cover the costs associated with these treatments, or if the employee has taken out such insurance and the employer covers the employee's healthcare costs, included similar non-insurance premium or the employer received amounts in determining the employee's taxable income .

PCS. 2. Tax exemption for payments to cover medical expenses incurred by the employer in treating the employee for abuse of medication, alcohol or other drugs, is limited to costs incurred in a period not exceeding 6 months from the first day of treatment except for expenses incurred during hospitalization hospital, clinic or similar. The same applies for tax exemption for interest benefit from a loan, insurance or amount to cover it, see. Paragraph. 1, to the extent that medical expenses are covered by the loan or insurance beyond that period.

PCS. 3. It is a condition for the tax exemption under subsection. 1, the expenditure incurred as part of the employer's general staff policy for all employees, including the insurance taken out by the employer offered to all company employees. The offer can be limited according to general criteria on length and number of hours worked.

PCS. 4. It is also a condition for the tax exemption for services incurred by the employer in accordance with paragraph. 1 to treating the employee for abuse of medication, alcohol or other drugs that there is a written medical certificate stating that the employee needs for treatment.

PCS. 5. It is a condition for the tax exemption for insurance premiums under paragraph. 1, 3rd clause. That the insurance terms state that the insurance only covers treatment in accordance with paragraph. 1 that meet the requirements of paragraph. 4.

PCS. 6 pieces. 1-5 apply correspondingly to services for treatment for abuse of medication, alcohol or other drugs or to stop smoking, given to people as part of an agreement for the provision of personal work in cases where the company's employees covered by an arrangement referred to in paragraph . 1 piece. 1-5 also corresponding apply for benefits for treatment for abuse of medication, alcohol or other drugs or to stop smoking, given to persons who are elected members of, or assistant to boards, committees, commissions, councils, boards or other collective bodies including parliament, regional and municipal councils. PCS. 1-5 shall also apply correspondingly to services for treatment for abuse of medication, alcohol or other drugs or to stop smoking, given to members of a trade union, pension fund or similar.



§ 30 A. When calculating the taxable income taxpayers who are self-employed, deduct the cost of treatment of addiction to drugs, alcohol or other drugs or to stop smoking for themselves and a spouse who largely run the company but who receive part of the company's profits, see. withholding tax Act § 25 A, paragraph. 3, in accordance with paragraph. 2-6. The right to deduct is subject to

1) the person to whom the processing relates to participate in the company's operations with a personal work of considerable degree and

2) any employees in businesses run by the self-employed, excluding companies subject to the Personal Tax Act § 4, paragraph. 1 pt. 9 or 11, with at least two owners as part of corporate general staff policy at least simultaneously with the establishment of the scheme for the self-employed are offered an equivalent system of tax exemption for employer-paid treatment for addiction to drugs, alcohol or other drugs or smoking cessation, see. § 30. If according to § 30 paragraph. 3, 2nd sentence., Is provided for general seniority requirements, the self-employed and a spouse meet a similar length of service requirements.


PCS. 2. The right to deduct under subsection. 1 includes services incurred for treatment for abuse of medication, alcohol or other drugs or smoking cessation. If the self-employed have chosen to take out insurance to cover the costs associated with such treatment or quitting smoking and for any employees in the company has taken out a similar insurance according to § 30 paragraph. 1, 3rd section., The insurance premium deductible. If the employees of a company are insured as mentioned in § 30 paragraph. 1, 3rd section., And the self-employed or a spouse subject to withholding tax Act § 25 A, paragraph. 3, for insurance purposes can not be covered by insurance may be deducted from benefits mentioned in the 1st and 2nd section. Provided that these services similar to the services of the employees in question is covered by the insurance.

PCS. 3. The deductibility of expenses for medicine, held in conjunction with a treatment for addiction to drugs, alcohol or other drugs, is limited to costs incurred in a period not exceeding 6 months from the first day of treatment except for expenses incurred during hospitalization, clinic or the like. The same applies to the deductibility of insurance premiums to the extent that medical costs are covered by the insurance beyond that period.

PCS. 4. It is a condition of the right to deduct, payments made under subsection. 2, first sentence., For treatment for abuse of medication, alcohol or other drugs that there is a written medical certificate stating that the need for treatment.

PCS. 5. It is a condition for the deductibility of insurance premiums under paragraph. 2, point 2. That the insurance terms state that the insurance only covers treatment in accordance with paragraph. 2, first sentence. Meeting the requirements of paragraph. 4.

PCS. 6. In determining the taxable income of a spouse who is not mainly operates the business but who receive part of the company's profits, see. Withholding Tax Act § 25 A, paragraph. 3, excluded services from the other spouse or payments from insurance policies referred to in paragraph. 1, 2, 4 and 5. § 30 paragraph. 2 shall apply accordingly.



§ 31. In the calculation of taxable income, not benefits to cover the costs associated with training and courses, where benefits received from an employer as part of employment relationships or under a contract to provide personal services in general and the benefits are covered by paragraphs. 3. Benefits referred to in paragraph. 3 to cover expenses associated with training and courses are also included not when they are received upon termination of employment. 1st clause. shall also apply to benefits covered by paragraph. 3, which is given to persons who are elected members of, or assistant to boards, committees, commissions, councils, boards or other governing bodies, including parliament, regional and municipal councils, given to members of a union, unemployment insurance or pension fund and given to workers as part of their own choice competency under the collective agreement. The same applies to benefits covered by paragraph. 3 that people receive from the state job center, or which students receive from the Employers' Education Contribution. The same applies to benefits covered by paragraph. 3 provided by an educational institution or pursuant to § 73 b of the Act on active employment for persons participating in training under the Act on vocational training programs etc. The same applies to the award of the scholarship under the Act on Universities (University Act) or Act on grants for certain foreign students for short to medium term education. The same applies for grants for tuition, as provided under the Act on State adult education support, as well as subsidies for tuition fees, as provided under the Act on support for adult education (VUS), including aid granted in accordance with § 23 paragraph. 3 and 4,. Paragraphs. 2 of the Act on the state's adult support. The same applies for grants for tuition fees, as provided by § 73 b of the Act on active employment for persons involved in education, which is subject to the Danish state's adult support or the Act on reimbursement and subsidies for transport by participation in vocational adult education and training .

PCS. 2 pcs. 1 shall not apply when training or course purely private nature of the recipient.

PCS. 3. The following services are included in accordance with paragraph. 1 not to taxable income:


1) School or tuition. Benefits to cover the cost of acquiring a driving license for regular car can not be granted tax-exempt, unless the employer etc., See. Paragraph. 1, has a duty to organize the supply pursuant to applicable law.

2) Benefits to cover books and material costs, which are relevant to the program or course.

3) subsidies to cover the costs of accommodation, food and small, see. Paragraph. 4.

4) The universal subsidies, if the compensation does not exceed the rate in paragraph. 5.

PCS. 4. Expenses for lodging, food and small needs can be covered tax by the employer, etc., See. Paragraph. 1, when the recipient of the service because of the distance between home and place of education or training place are not able to stay on his normal residence. When the stay in education or training place takes at least 24 hours, rates in § 9 A, paragraph. 2, no. 1 and 4,. § 9 A, paragraph. 3, the usual expenditure on accommodation, food and small needs in education or training place used instead of the actual costs. The rate in the second section. for food and small can be used only in the first 12 months of their stay in education or training center. Notwithstanding the 1st clause. the employer, etc., see. paragraph. 1, tax cover the actual cost to diet when diet consumed in education or training center.

PCS. 5. There can for the carriage back and forth between normal residence and the educational institution or school or between the workplace and the educational institution or training place in their own car or motorbike at the normal transport reimburse travel expenses calculated on the basis of the rate, the National Tax Board acting in accordance with § 9 C . 1. The same applies to carriage between education or training places or within the same education or training place. The employer etc., See. Paragraph. 1 may be tax free to cover the real costs of other services. Have the student or student access to one of the employer, etc., See. Paragraph. 1, paid travel on public or private transport, included compensation paid by the 1st and 2nd section. to the taxable income for the part of the journey where there is access to free transport. Have the student or the student received travel expenses in accordance with § 9 B for the same distance, included compensation paid by the 1st and 2nd section. to the taxable income. Have the student or the student received travel expenses in accordance with § 9 B of travel for an education or a course that can not later be surpassed for compensation for 1st and 2nd clauses. for transport in connection with the same education or training.

PCS. 6. Expenses covered by paragraph. 3, not covered by an employer, etc., see. Paragraph. 1, can not be deducted on income, unless this follows from the general tax rules.



§ 31 A. (Repealed)



§ 32. (Repealed)



§ 32 A. (Repealed)



§ 32 B. (Repealed)



§ 32 C. (Repealed)



§ 32 D. Minister for Taxation lays down rules on:

1) Taking a census of taxpayers and estates.

2) In which municipality a taxpayer or a taxable estate must be valued at state tax.

3) Tax return and tax assessment and collection of, and interest etc. of tax in the following cases:

a) Where a person during the year of changes in tax conditions.

b) Where a person under the provisions of a tax treaty is a resident of a foreign state, the Faroe Islands or Greenland.

c) Subject. estates.



§ 32 E. (Repealed)



§ 32 F. In the calculation of the limitation period for claims of tax on profits subject to property gains tax law and depreciation Act §§ 9, 21 and 40, apart from the time in which the customs and tax administration because of the taxpayer's residence abroad has been out of able to make the claim before a Danish court.



§ 33. Tax paid to the foreign state, to Greenland or the Faroe Islands and charged on income from sources there, be it by direct assessment or by deduction, deductible from the income taxes to the state and municipalities, should be answered by this income in Denmark. Such deduction shall not exceed that part of the total Danish tax by the ratio of the foreign state in Greenland or the Faroe Islands taxable share of the income and the whole of Denmark taxed income falls on the first part of income.


PCS. 2. If the foreign state, the Greenland or the Faroe Islands have signed an agreement for the avoidance of double taxation must, however, not deductible for a higher amount of tax than that which that State, Greenland or the Faroe Islands after the agreement has an unconditional claim to receive.

PCS. 3. When the transferring company which is resident in this country in connection with mergers, divisions or transfers of assets transfers assets to a permanent establishment or fixed property, which is located in another state that is a member of the European Union, to a recipient company resident in another Member State, the amount of the Danish tax on the transfer. The Danish tax reduction under subsection. 1 and 2 or by the rules of the double taxation agreement with the Member State in which the permanent establishment or the immovable property is situated, with the tax as that State would have levied on profits or capital gains of the permanent establishment or the assets at the transfer if the merger, division or supply not covered by Directive 2009/133 / EC.

PCS. 4. When transferring company which is resident abroad and the taxation in this country is considered to be a transparent entity, in connection with mergers, divisions, transfers of assets or exchange of shares transfers assets and liabilities to a receiving company is the definition of a company in a Member State under Article 3 of Directive 2009/133 / EC, established the Danish tax on the transfer. The Danish tax reduction under subsection. 1 and 2 or by the rules of the double taxation agreement with the Member State of the tax which that Member State could have levied on profits or capital gains of the transferring company at the handover if the company was not included in the concept company in a Member State under Article 3 of Directive 2009 / 133 / EC.

PCS. 5. Where a company or association, etc. after the Corporation Tax Act § 5, paragraph. 7 and 8, income statement should include profit on assets and liabilities, the amount of the Danish tax under subsection. 1 and 2 or by the rules of the double taxation agreement with the tax as that State, Greenland or the Faroe Islands could have levied on profits or capital gains of a permanent establishment or a fixed property if the permanent establishment or the property was disposed of at the same time.

PCS. 6. If a person after Withholding Tax Act § 10 paragraph. 1, income must include return on assets, reduced the Danish tax under subsection. 1 and 2 or by the rules of the double taxation agreement with the tax as that State, Greenland or the Faroe Islands could have levied on profits or capital gains of a permanent establishment or a fixed property if the permanent establishment or the property was disposed of at the same time.

PCS. 7. Tax paid to a foreign state, the Faroe Islands or Greenland of taxed companies that are not taxable under the Corporation Tax Act § 1, may only be deducted from the Danish tax under subsection. 1. Danish taxes collected from jointly taxed foreign companies for Corporation Tax Act § 2, are included in the foreign taxes by 1 point. The rules in any DTCs are not used. Where a number of companies that are domiciled in the same country, in the joint taxation, calculated those companies' income overall. The total income for the fourth section. also includes Danish companies' permanent establishments that are located in the same country which are included in the joint taxation when relaxed on the profits of the permanent establishment for credit method. Selects a taxed company has incurred losses that are deducted from other companies 'taxable income and which are not matched by recent years' profits, not utilizing all its deductions on income to a foreign state, the Faroe Islands or Greenland, included the hereby increased foreign tax payment for the income year when calculating under subsection. 1.

PCS. 8 pcs. 1 shall not apply with respect to earned income, subject to § 33 A or of § 5 or § 8 of the Act on taxation of seafarers.

PCS. 9. Shipping Tax paid to a foreign state, which exceeds the Danish tax levied on income from the foreign state, see. Paragraph. 1, point 2., Can be carried forward for deduction of tax in the following fiscal year. A forward freight tax, cf.. 1 section. You can only be deducted in a subsequent year to the extent that the plus in this year paid freight tax does not exceed the Danish tax, which this year falls on the foreign income. As freight tax is considered the tax on gross profits from international shipping.




§ 33 A. Have a person who is liable to tax under PAYE Act § 1, during residence outside the kingdom for at least 6 months without any interruption of stay than necessary work in the kingdom in direct connection with the stay abroad, vacation, etc. of the total duration of no more than 42 days the profession earned income from personal work in service conditions, reduced the total income tax by the amount proportionately on the foreign income. The reduction does not include the portion of wage income attributable to work in this country. The calculation of the said six-month period considered staying on board a Danish ship registered in the Danish International Register of Shipping, see. Act on taxation of seafarers to be staying outside the kingdom. Ceases tax liability under Withholding Tax Act § 1 before the expiry of the 6-month period, the regulations of this provision also apply to earned income acquired during the period in which the liability is passed, if the conditions of the first section. otherwise fulfilled.

PCS. 2 pcs. 1 shall not apply to earned income by service outside the realm of the Danish government or other Danish public authority, if the transferee of the said wage receiving benefits under § 7, no. 15, or § 9 A. The same paragraph. 1 does not apply to earned income acquired from the Danish government or other public authority whose salary is set under a collective agreement and it is not expressly stated in this agreement, pay is determined by reference to relief under paragraph. 1.

PCS. 3. Have a DTC for a person who is sent by the Danish government or other public authority, plus Denmark the right to tax income, reduced the total income tax by half of the amount proportionately on the foreign income. The same applies to people sent to perform system export of the Danish government or other Danish public authority.

PCS. 4. The Minister can lay down rules on deferred collection of tax.

PCS. 5 pieces. 1-4 apply correspondingly to estates subject to estate tax Act § 1. 2.



§ 33 B. (Repealed)



§ 33 C. (Repealed)



§ 33 D. 13) Surplus or deficit in a permanent establishment of a foreign state are treated in accordance with paragraph. 2-4, the Danish tax treaty with that State means that Denmark must mitigate double taxation of the profits of the permanent establishment after eksemptionsmetoden. With a permanent establishment in a foreign state comparable real estate in a foreign state. If a person or a company, etc.. has several permanent establishments in the same State, they are considered for this purpose as a permanent establishment. As deficits are also considered the use of reserves to investment funds and deposits of establishing accounts for advance depreciation of an asset. By eksemptionsmetoden understood that Denmark must reduce the Danish tax on the portion thereof that the ratio between the profits of the permanent establishment and the total taxed income falls on the first part of income regardless of the amount of tax paid to the foreign state.

PCS. 2. If a person or a company, etc.. the determination of taxable income deducted the losses of a permanent establishment in a foreign state must be in subsequent years, where there is a surplus of it, or where the permanent establishment or part thereof is sold or ceases happen recapture of an amount equal to the previously deducted deficits. In subsequent years should be the determination of taxable income included an amount equal to the deducted deficit pending tax of an amount equal to the deducted deficit. However, it must not constitute more than an amount equal to the profits or income of the permanent establishment, as included in the income or tax calculation for the same income year.

PCS. 3. A person or a company, etc.. deficit in a permanent establishment in a foreign state, such loss can only be deducted in the calculation of taxable income to the extent that the deficit exceeds the profits or income of the permanent establishment for previous accounting periods, which are not entered in the calculation under paragraph. 2 or this paragraph.

PCS. 4. The rule in paragraph. 2 on the recapture of previously deducted deficits and rule in paragraph. 3 on the limitation of the deductibility of losses does not apply to the extent that the surplus or profits for subsequent respectively previous assessment matched the person's or company's negative income by another company in the same tax year.


PCS. 5. 13) the company ceases to be subject to tax in accordance with § 1, ref. Company tax Act § 5, paragraph. 7 must be deducted deficits that are not matched by recent years' profits included in the calculation of taxable income. PCS. 1, 2nd-4th section. shall apply mutatis mutandis. 1st clause. shall not apply if the company immediately after the termination of the tax liability included in the joint taxation under the Corporation Tax Act § 31 A.

PCS. 6. 13) Any deficit that is not recaptured after paragraph. 1-4, included in the calculation of the previous owner's taxable income if the permanent establishment has been sold to a company that the previous owner alone or with group companies, etc. within five years after the sale gains control of the meaning. Capital Gains Act § 4, paragraph. 2. The same applies if a property within five years after the sale restored by the previous owner or a therewith associated company, see. Capital Gains Act § 4, paragraph. 2.

PCS. 7. 13) paragraph. 2 shall not apply to disposals, the termination when a company merges under the rules of the Merger Tax Act, if the deficit for the permanent establishment by foreign rules is transferred to the recipient company and the receiving company profits are taxed in this country under the general rules. In that case made recaptured losses and deduction limitation under subsection. 2 and 3 at the receiving company.



§ 33 E. 14) (Repealed)



§ 33 F. When calculating the maximum reduction of Danish tax, either under the rules of the Assessment Act § 33 or under provisions of the foreign state, with Greenland and the Faroe Islands entered into an agreement for the avoidance of double taxation, provides that calculation of the income derived from abroad, deducted the expenses considered to relate to such income, see. however paragraph. 3.

PCS. 2. Expenses not attributable to either the Danish or the foreign income must be distributed according to the ratio between the Danish and the foreign gross income, see. However paragraph. 3.

PCS. 3. If an exporter makes loans to its decreases in credit sales of goods etc., The interest expenses. as mentioned in § 5, paragraph. 1, related not flow out of the calculation of foreign income.



§ 33 G. Where in the taxable income of a taxpayer subject to withholding tax Act § 1 or estate Tax Act § 1. 2, includes dividends in accordance with § 16 A from the companies whose shares are subject to Capital Gains Tax Act § 19 and who are or have been resident abroad, customs and tax administration upon application canceling the taxable part of the tax. There can not be remitted an amount greater than the amount by which the sum of the amount by which the dividend-paying company provided the tax on the portion of income that is the basis for dividends and the amount that the taxpayer has provided tax of the dividend corresponding portion of the income exceeds the sum of the amounts that should have been provided, in tax, respectively, the dividend-paying company and the taxable if the dividend-paying company should have been taxed in the country of the basis for dividends lying income .

PCS. 2. If the foreign state, the Greenland or the Faroe Islands have signed an agreement for the avoidance of double taxation must, however, not in the calculation of the amount to be remitted see. Paragraph. 1, could be recognized higher amount of tax than those that state, Greenland or the Faroe Islands after the agreement has an unconditional right to receive.



§ 33 H. The calculation of taxable income, a company or a foundation, etc., Which is taxable under Corporation Tax Act § 1 or the Funds Tax Act § 1, choose to ignore the loss of business in this country or in a foreign state, the Faroe Islands or Greenland, including losses carried forward from previous assessment. Disregarding such a large part of the total loss to the taxable income equal to the total positive income from foreign states, the Faroe Islands and Greenland, subject to double taxation relief under § 33 or an equivalent provision in a tax treaty. The amount to be ignored transferred instead to later income under the rules of Corporation Tax Act § 12. If disregarding a smaller amount than the total deficit, the fund distributed proportionally to each loss-making sources. Jointly taxed companies, ref. Company tax Act § 31 and § 31 A, regarded as a single unit by using 1-4. section.


PCS. 2. For a person who is liable to tax under PAYE Act § 1, the rules in paragraphs. 1 mutatis mutandis to the deficit included in the business plan.



§ 34. The Minister of Taxation shall lay down detailed rules for the implementation of this Act and is authorized to bear the associated costs.

Taxation, September 7, 2015
PMV
Jens Brøchner
/ Søren Schou

Official notes

1) The Act contains provisions implementing parts of Council Directive 2009/133 / EC of 19 October 2009 on a common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of an SE or SCE's registered office between Member States Official Journal 2009, no. L 310, page 34, as amended.
Act contains provisions implementing parts of Council Directive 2011/96 / EU of 30 November 2011 on a common system of taxation applicable to parent companies and subsidiaries of different Member States Official Journal 2011, no. L 345, page 8, with amended. The Act contains provisions implementing parts of Council Directive 2003/49 / EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States Official Journal 2003 no. L 157, page 49, as amended.

2) The amendment of § 6 B, paragraph. 1 and § 6 B, paragraph. 1 pt. 2, the repeal of § 6 B, paragraph. 1, no. 3, and amendment of § 6 B, paragraph. 2, applies to debt taken July 1, 2010 or later, see. § 22 paragraph. 11 of Law no. 268 of 25 March 2014.

3) § 3 of Law no. 574 of 18 June 2012 were § 7 F, paragraph. 1, no. 6, repealed, and no. 7-12 were then no. 6-11. The repealed provision shall continue to apply for subsidies granted before 1 July 2012, see. § 4, paragraph. 3 of Law no. 574 of 18 June 2012.

4) Act no. 1501 of 23 December 2014, effective for expenses payable or paid January 1, 2015 or later, see. § 2. 2 of Law no. 1501 of 23 December 2014.

5) A former tenant farmer who owns payment entitlements for lease termination could be attributed to the former landlord without tax consequences if the rules of the Assessment Act § 7 Y paragraph. 2, as amended by § 10, no. 4, of Law no. 202 of 27 February 2015 had been in force, may transfer the remaining payment to the former landlord without tax consequences if done free of charge and under the ceiling Assessment Act § 7 Y paragraph. 2, as amended by § 10, no. 4, of Law no. 202 of 27 February 2015. It is a condition that the lease is entered into before 1 January 2006. A former lessee, on 1 January 2006 or later has transferred any payment to the former lessor may choose to apply the rules in the 1st and 2nd clauses. if the conditions are otherwise satisfied. § 13 paragraph. 11 of Law no. 202 of 27 February 2015.

6) The amendment of § 7 Å paragraph. 3, have effect as from 1 January 2015.

7) The change in § 8 F, see. § 3, no. 1 of Law no. 1376 of 16 December 2014 applies to payments for tax year 2014 and later, see. § 4, paragraph. 6, see. § 4, paragraph. 6 of Law no. 1376 of 16 December 2014.

8) The amendments to § 8 V, paragraph. 2, no. 5 and paragraph. 4, 3rd paragraph., With effect from 1 January 2015 in accordance. § 2. 3 of Law no. 997 of 30 August 2015.

9) changes in § 9 C. 3, 2nd, 4th, and 5th section., With effect from the income year 2015, as. § 7 paragraph. 3, point 1. Of Law no. 1374 of 16 December 2014.

10) In § 16 paragraph. 4, 13 sections., Is a reference to § 2 of the Law on road taxation of vehicles etc. It is a mistake caused by lack of consequential amendments to the Assessment Act, as the law on road taxation of vehicles etc. was amended by § 3 of Law no. 1386 of 21 december 2009. the correct reference should be to § 2 of the Act on road taxation of vehicles etc. Impact the fix will be made earliest convenience.

11) If a fiscal investment before January 1, 2013 has decided taxation under the Assessment Act § 16 C, paragraph. 13, cf. Consolidation Act no. 1017 of 28 October 2011, finds the previous rules apply, see. § 15 paragraph. 10 of Law no. 433 of 16 May 2012 as amended by § 23, no. 2 of Law no. 1354 of 21 December 2012.

12) § 16 K effect for trusts and foundations, accruing or which made deposits 1 July 2015 or later, see. § 8 paragraph. 3 of Law no. 540 of 29 April 2015.


13) § 33 D, paragraph. 1 and paragraph. 5-7, in the wording of this came into force on 8 June 2005 and applies to losses related to income years commencing December 15, 2004 or later, see. § 15 paragraph. 1 and paragraph. 2, first sentence. Of Law no. 426 of 6 June 2005. The lodges a company an application for conversion of the fiscal year December 15, 2004 or later, so that the 2005 income year beginning before 15 December 2004 are considered income year commenced december 15, 2004 or later, see. § 15 paragraph. 2, point 2. Of Law no. 426 of 6 June 2005. If a group has chosen international joint taxation, see § 33 D apply to the profits and losses of permanent establishments where a tax treaty means that Denmark should ease after eksemptionmetoden , ref. company tax Act § 31 A, paragraph. 12. Is a permanent establishment tax liability ceased as a result of § 1, no. 5 of Law no. 426 of 6 June 2005, the deficit in the permanent establishment arose before tax liability termination is not fed. The company's income increased by profits of the permanent establishment in subsequent years, as long as there is a recapture. Recapture of permanent establishments where relaxed after credit principle, calculated as an amount equal to 28 percent of the genbeskatningspligtige deficit at the time of tax liability end. Recapture, as mentioned in Note 6. section. Reduced by the tax value of recent years' profits less any credit relief and tax value of any recapture after this notes 11 and 12 points. Where a number of permanent establishments of the same country, calculated these permanent establishments balances are summarized. The tax return must contain the statement of retaxable. Even Stated balances form by dispatching a tax assessment part of this. Genbeskatningsreglerne Assessment Act § 33 D, see. Legislative Decree no. 995 of 7 October 2004, shall continue to apply until genbeskatningssaldiene been recovered. As far as the deficit is the deduction for tax year 1992 and later income years that commenced December 6, 1995 or earlier, the § 33 D as inserted by Act no. 219 of 1 April 1992 and as amended by § 3 of the law no. 312 of 17 May 1995, continue to apply. The transitional rule in this note is § 15 paragraph. 9 of the Law no. 426 of 6 June 2005.


14) § 33 E is repealed for losses relating to income years commencing December 15, 2004 or later, see. § 15 paragraph. 2, first sentence. Of Law no. 426 of 6 June 2005. The lodges a company an application for conversion of the fiscal year December 15, 2004 or later, so that the 2005 income year beginning before 15 December 2004 are considered income year commenced december 15, 2004 or later, see. § 15 paragraph. 2, point 2. Of Law no. 426 of 6 June 2005. The Act came into force on 8 June 2005, cf. Act § 15 paragraph. 1. Where a joint taxation permitted under the previous version of the Corporation Tax Act § 31, cf.. Act no. 1 l 1 of 19 February 2004, as amended by § 10 of Law no. 221 of 31 March 2004, § I of Law No . 465 of 9 June 2004, § 33, no. 8 of law no. 1384 of 20 december 2004, a foreign subsidiary ceased in the next fiscal year, beginning on december 15, 2004 or later, increased the parent company's income with profits in the foreign subsidiary in subsequent years, as long as there is a recapture. If another subsidiary meets the conditions for participating in the joint taxation under the previous rules, the regulations of the Assessment Act § 33 E, see. Legislative Decree no. 995 of 7 October 2004, extending the recapture of this second subsidiary mutatis mutandis so that the parent company where applicable recaptured by profits in this second subsidiary. By the inclusion of profits in subsequent years measured income in accordance with the general tax rules with the exceptions in this law existed under the scheme. Where a number of companies from the same country, calculated those companies' income overall. The deficit in subsequent years can be whatever Assessment Act § 15 is not fed. Tax paid to a foreign state, Greenland or the Faroe Islands and Danish charged at a Corporation Tax Act § 2 can be deducted from the Danish tax under Assessment Act § 33 paragraph. 5, without. Legislative Decree no. 995 of 7 October 2004. The tax value of net profit after credit relief is distributed proportionately between the profit-making companies. Recapture accounts. company as an amount equal to the Corporate Income Tax Act § 17 paragraph. 1, mentioned percent of the genbeskatningspligtige deficit at the time of sambeskatningsophøret. Recapture reduced by the tax value of recent years' profits less credit easing. The tax return must contain the statement of retaxable. Even Stated balances form by dispatching a tax assessment part of this. Measures that would trigger recapture under the rules of the Assessment Act § 33 E, see. Legislative Decree no. 995 of 7 October 2004, triggering still recapture until genbeskatningssaldiene been recovered. At the recapture except recapture according to § 33 E, paragraph. 3, included an income equivalent to recapture divided by the Corporate Income Tax Act § 17 paragraph. 1, said percentages that apply to the income year in which the recapture occurs. As far as the deficit is deducted from other companies' taxable income for the tax year 1992 and later income years that commenced December 6, 1995 or earlier, the § 33 E as inserted by Act no. 219 of 1 April 1992 and amended by § 3 of law no. 312 of 17 May 1995, continue to apply. For transactions giving rise to recapture regarding deficits are deducted from other companies' taxable income in the income year commenced December 6, 1995 or earlier, the company may choose to apply § 33 E as amended by § 2, no. 12 of Act No. 487 of 12 June 1996. the transitional rule in this note is § 15 paragraph. 8 of Law no. 426 of 6 June 2005.

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