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Regulations On The Tax Credit For Disability

Original Language Title: Forskrift om skattefradrag for uføre

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Regulations on the tax credit for disability-2014 Date-12-19-1860 Ministry Ministry of finance published in the 2014 clips 18 effective date 19.12.2014 with effect for revenue years 2015, 2016 and 2017 last edited by-2016-01-04-2 Change applies to Norway Pursuant LAW-2014-12-19-87, LAW-2012-12-07-76, LAW-1999-03-26-14 Announced at 08.01.2015. 16:00 short title regulations on the tax credit for disability legal authority: established by the Ministry of finance 19. December 2014 with authorization in law 19. December 2014 Nr. 87 of the transitional rule to law 7. December 2012 No. 76 part V of changes in tax law.
Changes: modified by regulations 19 June 2015 Nr. 713, 17 des 2015 Nr. 1709, 4 jan 2016 Nr. 2. section 1. Scope the regulation applies to the calculation of the tax deductions for income years 2015, 2016 and 2017 for disabled people as for the income year 2015 will get a significant drop in income after tax, as a result of the transition to a new disability and changed the taxation of disability benefits.

§ 2. Who is covered by the transitional rules Transitional rules apply to a) taxpayers who have received disability pension from the national insurance scheme in 2014 and new disability benefit from the national insurance scheme by 2015, because the ervervsevnen is set down by at least 2/3, and b) taxpayers who have received disability pension from the State's pension fund in the 2014 and 2015 because the ervervsevnen is set down by at least 2/3, but without filling the criteria for disability performance from the national insurance scheme.

Taxpayers who, after 1. January 2015 gets the right to disability pension with effect from before 1. January 2015, are not covered by the transitional rules.

§ 3. Criteria for tax credit it is a condition for the tax credit that the taxpayer a) have received the tax limitation for tax law § 17-1 the first paragraph letter a for tax year 2014, and would get the tax limit for tax year 2015 after § 4 second paragraph letter b, and b) has higher capital expenditures than capital income in both the 2014 and 2015. The taxpayer is married, the starting point in the ektefellenes total capital expenditure and capital revenue. The spouses must have at least one dime more in capital expenditures than capital income.

§ 4. The calculation of the change in income after tax for the tax year 2015 the purpose of the calculation is to arrive at change in the taxpayer's income after taxes as a result of the transition from the disability pension and pension tax rules to disability social security and payroll taxation.
Change in income is calculated by comparing a) gross income less settled income tax and social security tax for the tax year 2015, and b) gross income less settled income tax and social security tax for the tax year 2015 calculated with the disability pension and pension tax rules instead of disability social security and payroll taxation. The disability pension is set to received disability pension from the national insurance scheme and the State's pension fund for 2014, up aligned with 2.1 percent. If the taxpayer receives disability benefit for share by 2015, should it be reduced pension disability adjusted accordingly. By the tax calculation applied the tax policies for the disability pension for tax year 2014, but with rates and amount limits as for the income year 2015.

By calculation after the second paragraph letter b, it is a condition that the taxpayer receives the tax limitation for tax law § 17-1 first paragraph, LITRA a. Is income after tax by letter a lower than estimated income after tax by letter b, be given tax deductions under section 5.

§ 5. Fradragets income tax files For the year 2015 be tax-deductible to the decline in income after tax calculated according to the rules in section 4, excluding the 4 $ 100. The maximum tax credit is $ 100 000.
For the tax year 2016 and 2017 deduction with, respectively, 67 percent and 33 percent of the deduction provided for income the year 2015.
The tax deduction is not granted with a higher amount than the sum of the settled income taxes and social security tax. Unused amount cannot be brought forward to the later allowance or transferred to the spouse.

section 6. Deductions upon termination of the disability benefit taxpayers who fill 67 years during the 2015, get a tax deduction for the tax year 2015, calculated under section 4 and section 5, but not the deduction for income years 2016 and 2017.
Taxpayers who fill 67 years during the 2016, the deduction under section 5 the second paragraph for the income year 2016, but not the deduction for the tax year 2017.
Taxpayers who go from disability to work during the 2016 or 2017, tax deductions out the transition period.

section 7. Særregel for meldepliktige For former taxpayers living together as for the tax year 2014 was resembled as spouses after the tax law § 2-16, the right of a spouse taxation for inntekståret 2015. It applies only when the conditions for the tax credit after this regulation is fulfilled and the couple are still living together. If one of the samboerne requires it, are they going to still told them as single people.

section 8. Entry into force these regulations shall enter into effect immediately with effect for revenue years 2015, 2016 and 2017.