Lov om midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag og midlertidig forhøjelse af standardfradraget for dagplejere

Some withholding taxpayers get later payment deadlines for withheld A-skat and labour market contributions.

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Jurisdiction: Denmark
Instrument: Act or statute
Citation: A20230060430
Status: In force
Version: Undated source snapshot
Language: da
Updated: 11 Aug 2023
Official source: View official record ↗

church tax commencement deductions municipal tax correction payment deadlines payroll withholding social contributions withholding tax

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Some withholding taxpayers get later payment deadlines for withheld A-skat and labour market contributions. Certain withholding agents must pay withheld A-tax and labour market contribution by the specified due dates for July and August 2023. Some withholding agents are exempt from sections 1 and 2 if the finance minister has set rules for accelerated settlement of withheld A tax and labour market contribution. The law also increases the standard deduction percentage for childminders by 8 percentage points for income year 2023 and enters into force on 1 June 2023. The minister sets the calculated correction of municipal final tax and church tax under subsection 2, using information for income year 2023 available by 1 May 2025.

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Provisions of Lov om midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag og midlertidig forhøjelse af standardfradraget for dagplejere

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AI-assisted research summary: Some withholding taxpayers get later payment deadlines for withheld A-skat and labour market contributions.

Lov om midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag og midlertidig forhøjelse af standardfradraget for dagplejere Lov om midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag og midlertidig forhøjelse af standardfradraget for dagplejere VI MARGRETHE DEN ANDEN, af Guds Nåde Danmarks Dronning, gør vitterligt: Folketinget har vedtaget og Vi ved Vort samtykke stadfæstet følgende lov: Midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag For indeholdelsespligtige, der omfattes af opkrævningslovens § 2, stk. 5, er den sidste rettidige betalingsdag for indeholdt A-skat og arbejdsmarkedsbidrag for juni 2023 den 31. oktober 2023, og for juli 2023 er den sidste rettidige betalingsdag den 12. februar 2024, jf. dog

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AI-assisted research summary: Certain withholding agents must pay withheld A-tax and labour market contribution by the specified due dates for July and August 2023.

§ 3. For indeholdelsespligtige, der omfattes af opkrævningslovens § 2, stk. 6, er den sidste rettidige betalingsdag for indeholdt A-skat og arbejdsmarkedsbidrag for juli 2023 den 10. november 2023, og for august 2023 er den sidste rettidige betalingsdag den 29. februar 2024, jf. dog
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§ 3.
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AI-assisted research summary: Some withholding agents are exempt from sections 1 and 2 if the finance minister has set rules for accelerated settlement of withheld A tax and labour market contribution. The law also increases the standard deduction percentage for childminders by 8 percentage points for income year 2023 and enters into force on 1 June 2023.

§ 3. For indeholdelsespligtige, for hvem skatteministeren i medfør af kildeskattelovens § 56 har fastsat regler om fremrykket afregning af indeholdt A-skat og arbejdsmarkedsbidrag, finder §§ 1 og 2 ikke anvendelse. Midlertidig forhøjelse af standardfradraget for dagplejere For indkomståret 2023 forhøjes procentsatsen efter ligningslovens § 9 H, stk. 3, 9. pkt., med 8 procentpoint. Ikrafttræden m.v. Loven træder i kraft den 1. juni 2023. Ved opgørelsen af den kommunale slutskat og kirkeskat for indkomståret 2023 efter § 16 i lov om kommunal indkomstskat korrigeres den opgjorte slutskat for den beregnede virkning af de ændringer i udskrivningsgrundlaget for kommuneskat og kirkeskat for 2023, der følger af
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AI-assisted research summary: The minister sets the calculated correction of municipal final tax and church tax under subsection 2, using information for income year 2023 available by 1 May 2025.

§ 4. Den beregnede korrektion af den kommunale slutskat og kirkeskat efter stk. 2 fastsættes af indenrigs- og boligministeren på grundlag af de oplysninger vedrørende indkomståret 2023, der foreligger pr. 1. maj 2025. Loven gælder ikke for Færøerne og Grønland. Under Vor Kongelige Hånd og Segl

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Lov om midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag og midlertidig forhøjelse af standardfradraget for dagplejere

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Provisions of Lov om midlertidig udskydelse af betalingsfrister for indeholdt A-skat og arbejdsmarkedsbidrag og midlertidig forhøjelse af standardfradraget for dagplejere

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