Source: https://www.global-regulation.com/translation/denmark/610243/law-amending-the-pension-taxation-act-and-the-act-amending-the-various-tax-laws-%2528ceiling-for-deposits-to-installment-schemes-and-discontinuing-annui.html
Timestamp: 2019-04-18 10:34:02+00:00

Document:
(B)-(e) become points (c) to (f).
3. In section 2, no. 4 (c), (d), the words ' without prejudice to article will be. (d) ' is replaced by: ' without prejudice to article. (e) '.
5. In section 5 (A), paragraph 2 2. paragraph, the words ' Amount ': ' basic amount '.
6. In article 8, paragraph 1 1. paragraph, the words ' paragraph 15 (B), paragraph 5.0 ' to: ' section 15 B, paragraph 4 '.
7. section 8 (1) (8). 1, 2.-8. paragraphs, are hereby repealed.
8. In section 8, paragraph 1, no. 3, 2. paragraph, the words ' and not earlier than five years after the policy is created, see. However, section 15 (B), paragraph 1.0 ' to: ' and for pension schemes covered by paragraph 15 (A), not earlier than five years after the policy is created, '.
9. section 10 (1) (8). 1, 2. and (3). paragraphs, are hereby repealed.
10. In section 10, paragraph 1, no. 2, 4. paragraph, shall be replaced by ' not later than 10 years after the first policedag, that insured when the early retirement age ' to: ', later than first policedag 15 years after the insured when the early retirement age '.
11. In section 10, paragraph 1, no. 3, 1. paragraph, the words ' 10 years after the insured when the early retirement age ': ' 15 years after the insured when the early retirement age '.
12. In paragraph 11 (A), paragraph 1 1. paragraph, the words ' paragraph 15 (B), paragraph 6.0 ': ' paragraph 15 (B), (5) '.
13. In paragraph 11 (A) (1). 1, 1. paragraph, the words ' started, before the account holder when the early retirement age, see. section 74 of the Act on unemployment insurance, etc., ' to: ' created '.
14. section 11 (A) (1). 2, is repealed.
No. 3-6 is then no. 2-5.
15. In paragraph 11 (A) (1). 3, 2. paragraph, the words ' 4.-9. paragraph ' to: ' 3.-8. paragraph. ' 16. In section 11 (A) (1). 5, there will be (1). 4, the words ' and not earlier than five years after the account is created, see. However, section 15 (B), paragraph 1.0 ' to: ' and for the pen Sion words nin ger covered by paragraph 15 (A) not earlier than five years after the account is created, '.
17. In article 12, paragraph 1, no. 1, the words ' started, before the account holder when the early retirement age, see. section 74 of the Act on unemployment insurance, etc., ' to: ' created '.
18. Article 12, paragraph 1, no. 1, 2. paragraphs, are hereby repealed.
19. In article 12, paragraph 1, no. 3, 1. paragraph, the words ' 10 years after the account holder when the early retirement age ': ' 15 years after the account holder when the early retirement age '.
21. In paragraph 15 (A), (6) 1. paragraph, the words ' the ' to: ' 1,372,650 DKK 2,507,900 DKK (2010-level) '.
22. In paragraph 15 (A), (6) 2. paragraph, shall be replaced by ' the amount of $ 1,372,650. ': ' basic amount '.
23. In paragraph 15 (B), paragraph 1 1. paragraph, the words ' earlier than 5 years after the date of the policy or the account is created, and '.
24. In paragraph 15 (B) (2), (3). paragraph, the words ' and to the rules laid down in section 18 (3) and (4) '.
25. In paragraph 15 (B) (3) 1. paragraph, the words ' the ' to: ' 935,100 DKK 1,708,500 DKK (2010-level) '.
26. paragraph 15 (B), (4), is repealed.
(5) and (6) becomes paragraph 4 and 5.
27. In paragraph 15 (B), (5), 2. point, there will be (4) 2. paragraph and paragraph 15 (B) (6) 2. point, there will be (5) 2. paragraph, the words ' 187,000 DKK ' for: ' 341,700 KR. (2010-level) '.
28. In paragraph 15 (B), (5), 4. item, which becomes paragraph 4 4. paragraph, the words ' Paragraph. 6, 6.-10. paragraph. ': ' paragraph 5, 6.-9. paragraph. ' 29. In paragraph 15 (B), paragraphs 6, 8. point, there will be (5), 8. paragraph, the words ' article 18, paragraphs 3 and 4, as well as '.
30. paragraph 15 (B), paragraphs 6, 9. point, there will be (5), 9. paragraphs, are hereby repealed.
33. In paragraph 15 (D), paragraph 4 4. paragraph, and article 18, paragraph 1 1. paragraph, shall be replaced by ' paragraphs 2-9 ': ' paragraph 2-8 '.
34. section 15 D, paragraph 6, is repealed.
37. In article 16, paragraph 2, 1. point, there will be (3) 1. paragraph shall be added after ' (1) ': ' and 2 '.
38. In article 16, paragraph 2 2. point, there will be (3) 2. paragraph shall be added after ' savings in pension purposes, ': ' or installment savings in pension purposes '.
39. Article 18, paragraphs 2 to 4 is replaced by the following: ' (2). Contributions etc. to capital insurance in pension and savings in pension purposes can be for a total of no more than be deducted from income year with that in section 16 (1) of the said amount. Contributions etc. to rate insurance in pension purposes, installment savings in pension purposes and discontinuing annuities can for an income year total no more than be deducted with it in section 16, paragraph 2, the amounts referred to. Are there by an employer, etc. made payments into schemes as referred to in 1. and 2. point for the owner, without prejudice. section 19 shall be deducted from the tax deductible amount after 1. and 2. point with these deposits except social contributions. Deduction for contributions, etc., to the endowment in pension purposes and to savings in pension purposes and contribution as mentioned in paragraph 29 (A), paragraph 2, may not exceed the amount that the owner's personal income in that income year constitute without any deduction for contributions. The excess portion of contributions can neither be transferred to deduction by income statement for the spouse or carried forward for deduction by income statement for a later income year.
(3). Deductibility of capital contributions to a pension scheme with periodic payments to be spread over a period of 10 years, so that the contribution can be deducted by 1/10 of the Endowment this year and each of the following 9 years. However, this does not apply for temporary annuities and pension schemes with ongoing payments covered by 15 (A).
41. In article 18, paragraph 5, 6. paragraph, the words ' and made deposits to installment savings in pension purposes '.
42. In article 18, paragraph 6, the words ', for installment savings in pension purposes in the income year in which the payment takes place '.
43. Article 18, paragraph 8, shall be repealed.
Paragraph 9 becomes paragraph 8.
44. In article 18 A, paragraph 1 1. paragraph, the words ' a pension scheme with periodic payments or to a rate or rate savings in pension insurance purposes ' to: ' a pension scheme with periodic payments apart from a temporary annuity '.
45. In section 18 (A) (1), (3). paragraph, the words ' or the agreement with the Bank '.
46. In article 18 A, paragraph 3, 1. paragraph, the words ' a pension scheme with periodic payments or a rate or rate savings in pension insurance purposes ' to: ' a pension scheme with periodic payments apart from a temporary annuity «, and», financial institution ' shall be deleted.
47. section 19 (1), (3). paragraphs, are hereby repealed.
48. In article 19, paragraph 1, 4. point, there will be 3. paragraph, point (d) ' shall be replaced by ': ' (e) '.
49. In section 19 (1), 6. point, there will be 5. paragraph, shall be replaced by ' article 18, paragraph 8 ': ' paragraph 15 (B), paragraph 6 '.
50. Article 21 is replaced by the following: ' article 21. Is there an income year of a worker's employers paid respectively of a pension fund used larger amounts than those laid down in section 16 (1) for the purposes of pension, endowment savings in pension contribution purposes or as mentioned in section 29 (A), paragraph 2, of the worker, the excess amount shall be included when determining the employee's taxable income for that income year as personal income.
(2). Is there an income year of worker's employers paid a greater amount than that stipulated in section 16, paragraph 2, for discontinuing the annuities, installment or installment savings in pension insurance purposes for the worker, the excess amount shall be included when determining the employee's taxable income for that income year as personal income.
51. paragraph 21 (A) shall be replaced by the following: ' article 21 a. amount was paid into an endowment or savings in pension purposes, and cannot be deducted in determining taxable income, without prejudice. section 18 (2) 1. item, or which must be included in determining the taxable income of the basic regulation. Article 21, paragraph 1, may be refunded or transferred to another scheme covered by Chapter 1, without that this is considered a taxable payment. A transfer after 1. paragraph have effect for the income year in which the payment has been carried out on endowment, etc. 1. and 2. paragraph shall apply mutatis mutandis to the cases referred to in section 18 (2), (3). and (4). PT.
(2). Amounts that are paid into an installment in the pension insurance purposes, installment savings in pension purposes or discontinuing the annuity, and that cannot be deducted in determining taxable income, without prejudice. Article 18, paragraph 2 2. item, or which must be included in determining the taxable income of the basic regulation. Article 21, paragraph 2, may be refunded or transferred to another scheme covered by Chapter 1, without that this is considered a taxable payment. A transfer after 1. paragraph have effect for the income year in which the deposit has been made at the rate of insurance, etc.
(3). Is made, payments, etc., as mentioned in paragraph 1 or 2, the abolition of the scheme will be refunded an amount equal to the deposit, etc. with accrued interest during that income year. The accrued interest, which are duty-free may not exceed 500 us $.
(4). Repayment is done at the request of the owner of the system. If there is a tax adjustment of the amount in question prior to the request for repayment, can the tax be recovered with customs and tax administration.
52. paragraph 21 (B) is repealed.
53. In paragraph 22 (A), paragraph 1 1. paragraph, the words ' section 18(2). 8.0 ': ' paragraph 15 (B), paragraph 6, ', and ' section 19, paragraph 1, point 5, ' shall be replaced by: ' articles 19, paragraph 1, 4th paragraph, '.
54. In article 25, paragraph 1, no. 1, the words ' 10 years after the early retirement age has been reached, the ' to: ' 15 years after the early retirement age is reached.
55. In article 25, paragraph 1, no. 1, the words ' without prejudice to article. However, section 26, paragraph 1, '.
57. section 26 (1), is repealed.
58. In article 29, paragraph 3, 1. paragraph, the words ' 5,300 DKK ' for: ' 9,700 USD (2010-level) '.
59. In article 30, paragraph 6, the words ' section 11 (A) (1). 3.0 ' to: ' section 11 (A) (1). 2 '.
60. In paragraph 33 (A), (2) 1. paragraph, the words ' section 29 (1), (2). and (3). paragraph ' to: ' article 29, paragraphs 1, 2 and 4. item ' 61. In section 37 shall be replaced by ' article 26, paragraph 1, 2 or 3 ' to: ' section 26 (1) or (2) '.
63. In paragraph 41, paragraph 1, no. 6 and 8, the words ' if the transfer takes place before the early retirement age is reached, see. section 74 of the Act on unemployment insurance, etc., '.
64. section 43 (1) and (2) are hereby repealed.
Paragraph 3 becomes paragraph 1.
65. In article 43, paragraph 3, which becomes paragraph 1, shall be replaced by ' section 2, nr. 4 (a), ' to: ' section 2, nr. 4 (a) and (b) '.
66. In article 43, paragraph 3, which becomes paragraph 1, the words ' section 11 (A) (1). 5.0 ': section 11 (A) (1). 4 '.
67. In article 52, paragraph 2, shall be replaced by ' section 2, nr. 4 (d), ' to: ' section 2, nr. 4, point (e), '.
68. In section 64 (1), (2). paragraph, shall be replaced by ' article 18, paragraph 2 2. paragraph, ' to: ' section 18 (2), (3) section, '.
' (3). Premium tax after pension taxation Act § 50, paragraph 3, of the pending the entry into force of this law up-to-date version of that provision to be paid, to the extent that the premiums or contributions referred to in that provision exceeds a basic amount of EUR 9,700 USD (2010-level) '.
(1). The law shall enter into force on the day after publication in the Official Gazette.
(2). § 1, nr. 1-6, 12, 21, 22, 24-33, 35-53, 58, 65, 67 and 68, and § 2 shall take effect as from the income year 2010, see. However, paragraphs 9 and 11.
(3). § 1, nr. 7, 8, 13-16, 20, 23, 59 and 66, have effect from 1 January. July 2009. § 1, nr. 9, 17, 18 and 64, have effect as from the 1. January 2010.
(4). § 1, nr. 10, 11, 19, 54 and 56, have effect for pension schemes, there the day after publication in the Official Gazette is not taxed.
(5). Have a pension institution in the period from the 1. March 2009 to the 13. March 2009 failed to rectify the tax scheme in accordance with the kapitalpensions until the entry into force of this law up-to-date version of pension taxation Act § 25 (1) (8). 7, finds pension taxation Act section 38 apply, as if the owner turned 70. year or first policedag then was on 14. March 2009. Where it is established by the tax adjustment in connection with the termination of a kapitalpensions system covered by 1. item, to kapitalpensions the scheme's value is less than the value of the scheme kapitalpensions the date on which the scheme should have been taxed, less the value of any delophævelser in the past period, leaving this loss of value in the retirement tax, where the tax owed the adjustment is made by 1. April 2009. The values referred to in 2. section, shall be calculated according to the tax in accordance with the pension taxation law. Exceeds the value of the loss, the guilty pen Sion levy may be paid out as negative amounts exceeding pen sion of poison. Tax calculation after pen Sion taxation section 38 may in the cases mentioned regardless of pen Sion be tax nings lo friend's § 39, paragraph 2, subject to appeal to the Customs and tax administration not later than 6 months from the date of receipt of the decision.
(6). § 1, nr. 55, 57 and 61, have effect for deposits on endowment insurance in pension and savings in pension purposes shall be made in the tax year 2010 or later.
(7). § 1, nr. 62, has effect for requests for transfers, going on 20. March 2009 or later, see. However, 2. point Is the agreement of the parties behind a collective agreement before the 22. April 2009 agreed that the worker has the possibility of an increased pension payout in the first 10 years or more after retirement after a pre-determined key, find the pending the entry into force of this law up-to-date version of pension taxation Act section 41 (1) (8). 1, apply to transfers in accordance with the established key, until the next general agreement renewal occurs.
(8). § 1, nr. 63, has effect for transfers made to the 1. July 2009 or later.
(9). Is that related to a pension plan governed by the pending the entry into force of this law up-to-date version of pension taxation Act section 8 or section 11 (A) or a temporary annuity that is created before the tax year 2010, and where the premium or contribution period is at least 10 years, agreed deposits in excess of the threshold value of pension taxation Act section 16, paragraph 2, as amended by this Act, section 1, no. 36, premiums or contribution to the scheme can be split, so that premiums or contributions in respect of the income year 2010 and later income year in excess of the threshold value, which also included any deduction or bortseelsesberettigede amount subject to paragraphs 10 and 12, admitted to the pen Sion scheme of continuous payments, apart from a temporary annuity. Pension taxation Act section 18 A of the pending the entry into force of this law shall continue to apply in their up-to-date version pension schemes as referred to in 1. item created on 22. April 2009 or later. Exceeds the deposits in pension schemes as referred to in 1. item not the threshold value of pension taxation Act section 16, paragraph 2, as amended by this Act, section 1, no. 36, considers 2. paragraph apply mutatis mutandis. Pension taxation Act section 21 (A), paragraph 2, as amended by this Act, section 1, no. 51, shall not apply to pension schemes as referred to in 1. and (3). item created on 22. April 2009 or later. Pension taxation Act section 32 does not apply to deposits in excess of the threshold value of pension taxation Act section 16, paragraph 2, as amended by this Act, section 1, no. 36, on schemes as referred to in 1. and (3). item created on 22. April 2009 or later.
Paragraph 10. Is that relating to pension schemes covered by the pending the entry into force of this law up-to-date version of pension taxation Act § § 8 or 11 A or discontinuing annuities that were created before the tax year 2010, see. However, paragraph 11, made capital contributions, which are tax deductible and the deduction according to the rules of distributed pen Sion be tax nings lo friend's section 18 of the pending the entry into force of this law up-to-date version, can those deductions allocation amounts relating to 2010 and later income year continue to be deducted from the respective income year. Similarly for pension schemes covered by the pending the entry into force of this law up-to-date version of pension taxation Act § § 8 or 11 A and discontinuing annuities that were created before the tax year 2010, see. However, paragraph 11, and where the premium or contribution period has expired at the latest in 2009. Exceed the relevant allocation amount deducted together not the threshold value of pension taxation Act section 16, paragraph 2, as amended by this Act, section 1, no. 36, the taxpayer can choose to make a deduction up to the mentioned threshold until all premiums (contributions) and deposits is brought to the deduction. Elections in each income year is not binding on the following income year. Is premium or contribution period has not expired at the latest in 2009 can deduct the allocation amounts relating to 2010 and later income year continue to be deducted from the respective income year, provided the remaining premiums or contributions from the 1. January 2010 happens to a pension scheme with periodic payments, apart from a temporary annuity. In the opposite case, 3. and (4). paragraph apply mutatis mutandis. Deduction of distribution amount corresponding to the remaining premiums or contributions are considered in cases governed by 5. articles that relate to the last part of the right to deduct the allocation process.
Paragraph 11. Paragraph 10 shall not apply to capital contributions and pension arrangements with a shorter premium or contribution period than ten years agreed on 22. April 2009 or later. For capital contributions and pen Sion agreements with a shorter premium or contribution period than ten years agreed on 22. April 2009 or later, apply to the right to deduct the allocation amounts relating to 2010 and later income year associated with overdue premiums and contributions for 2009 will lapse, unless an amount equal to the deduction referred to the allocation amount is transferred to a pen Sion words ning with ongoing payments, apart from a temporary annuity. The transfer must take place no later than 30 June 2005. December 2009. On behalf of the pen sion of talking with a shorter premium or contribution period than ten years agreed on 22. April 2009 or later, apply also to the right to deduct the allocation amounts relating to 2010 and later income year associated with grants and contributions for 2010 and later repealed, unless that pen Sion up spa rer divides the annual deposit, so that at the rate Commission or the pen discontinuing annuity shall be paid an amount equal to not more than the threshold value of pen Sion taxation Act section 16, paragraph 2, as amended by this Act, section 1, no. 36, less any deductions or other bortseelsesbeløb associated with deposits of installment pen sion or discontinuing the annuities. Pen Sion taxation § 18 A of the pending the entry into force of this law shall continue to apply in their up-to-date version pen Sion schemes as referred to in 1. section 21 (A), paragraph (2), as amended by this Act, section 1, no. 51, shall not apply to the pen, pension schemes, as mentioned in 1. point Pen Sion taxation Act section 32 does not apply to the right to deduct the allocation amount lapsed as mentioned in 2. and (4). PT.
Paragraph 12. Contributions to pension schemes covered by the pending the entry into force of this law up-to-date version of pension taxation Act section 8 and section 11 (A) and for discontinuing the annuities that are made by an employer, see. pension taxation Act § 19, shall be taken into account regardless of the threshold value of pension taxation Act section 16, paragraph 2, as amended by this Act, section 1, no. 36, not by determining a worker's taxable income for the tax year 2010 and the following year, in so far as these are mandatory payments according to a collective agreement concluded in the 22. April 2009. 1. articles apply up to and including the year in which the next general agreement renewal occurs.

References: § 50
 § 1
 § 2
 § 1
 § 1
 § 1
 § 25
 § 39
 § 1
 § 1
 § 1
 § 8
 § 8
 § 18
 § 19