Employee benefits with a concrete connection to work (trivial limit)
7.000
7.300
Tax exemption for Christmas gifts
900
1.000
Employee benefits without a specific connection to work (trivial limit)
1.300
1.400
Free car
Percentage of calculation basis ≤ DKK 300,000.
23 %
Percentage of calculation basis > DKK 300,000.
22 %
Calculated, however, from a minimum of 160,000 plus environmental surcharge (equalization tax on diesel cars and private use tax on parrot plates are deducted from the environmental surcharge)
Free phone
Value of free phone
3.200
3.300
Minimum total amount for taxation for married couples, to obtain 25% discount
4.200
4.400
Summer residence
Weeks 22 - 34: % per week of the property value
0,50 %
0,50 %
Other weeks: % per week of the property value
0,25 %
0,25 %
Pleasure boat
Percentage per week of acquisition cost
2 %
2 %
Main shareholder's free accommodation
Largest amount of purchase price incl. possibly improvements or public assessment
5 %
5 %
Plus property value tax base < 9,200,000
5,1 promille
5,1 promille
Plus property value tax base > 9,200,000
1,4 %
14,0 Promille
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