- Tax Calendar
- Personal Tax Rates
- Corporate Tax Rates
- Interest Rates
- Depreciation
- Personal Income
- Capital Gains
- Deductions
- Employee Benefits
- Indirect Taxes and Fees
Indirect Taxes and Fees
2023 |
2024 |
|
Afgifter af dødsboer og gaver/Indirect Taxes on Estates and GIfts
|
||
Bottum deduction for estate tax |
321.700 |
333.100 |
Bottum deduction for gift tax, close relatives |
71.500 |
74.100 |
Bottum deduction for gift tax, childre-in-laws |
25.000 |
25.900 |
Estate- and gift tax for inheritance to close relatives |
15% |
15% |
Rate for stocks and companies transferred to heirs, who fulfills the requirements for succesion etc. |
15% |
15% |
Additional estate tac, not close relatives |
25% |
25% |
Gift tax for some other transfers |
36,25% |
36,25% |
Klageafgift eller gebyr/Fee for Filing a Complaint
|
||
Binding advance message, own regards |
400 |
400 |
Fee for request for resumption |
2.600 |
2.700 |
Fee for filing a complaint to the tax authorities | 1.100 | 1.200 |
Moms/VAT |
||
VAT rate |
25% |
25% |
Minimum limit for VAT registration (Special rules for blind people and artists) |
50.000 |
50.000 |
Limit for VAT regulation obligation |
100.000 |
100.000 |
Lønsumsafgift/Payroll Tax |
||
VAT free company |
4,12% |
4,12% |
Financial company |
15,3% |
15,3% |
Lottery, organisations, fonds and associations |
6,37% |
6,37% |
Publications or importation of papers |
3,54% |
3,54% |