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Can you summarize Del af L 161 - supplerende hring - Forslag til lov om ndring af ligningsloven og lov om spil?
Skatteministeriet > Del af L 161 - supplerende hring - Forslag til lov om ndring af ligningsloven og lov om spil
Short Summary
This legal document proposes amendments to the Danish Tax Assessment Act and the Gambling Act. The amendments include provisions for the following: 1) Exemption from taxation for amounts received in connection with COVID-19 relief packages that are repaid within 3 years of receipt. 2) Exemption from taxation for employer-paid COVID-19 tests, COVID-19 antibody tests, and personal protective equipment used to limit the spread of COVID-19. The exemption applies to employees, individuals receiving personal services, and individuals serving on boards or committees. 3) Reduction of the special contribution rate for horse racing. The purpose of these amendments is to support measures that limit the spread of COVID-19 in Danish society while maintaining economic activity. The amendments also aim to provide tax relief for individuals and entities affected by the pandemic.
Whom does it apply to?
Individuals and entities subject to Danish tax laws, including employers and employees
What does it govern?
Amendments to the Danish Tax Assessment Act and the Gambling Act
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
No penalties are mentioned.
Jurisdiction
Denmark