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Can you summarize L 161 - Forslag til lov om ndring af ligningsloven og lov om spil (Midlertidig lempelse af BoligJobordningen i 2021, skattefritagelse af visse arbejdsgiverbetalte gavekort til oplevelseskonomi i 2021 og nedsttelse af procentsatsen for det srlige bidrag til hestevddelbssporten)?
Skatteministeriet > L 161 - Forslag til lov om ndring af ligningsloven og lov om spil (Midlertidig lempelse af BoligJobordningen i 2021, skattefritagelse af visse arbejdsgiverbetalte gavekort til oplevelseskonomi i 2021 og nedsttelse af procentsatsen for det srlige bidrag til hestevddelbssporten)
Short Summary
This proposed law aims to make temporary changes to the BoligJobordningen (Home Job Scheme) in 2021, provide tax exemption for certain employer-paid gift cards for experiences in 2021, and reduce the percentage rate for the special contribution to horse racing sports. The proposed changes to the BoligJobordningen include raising the deduction limit for service expenses to 25,000 DKK per person and increasing the deduction value for green renovation expenses. The proposed tax exemption for employer-paid gift cards applies to gift cards used for hotel services, restaurant services, and entertainment services, as long as the total value of such gift cards received as part of employment does not exceed 1,200 DKK. The proposed reduction in the special contribution to horse racing sports is from 8% to 6% of the stake on Danish horse racing bets. The law is expected to come into effect in 2021.
Whom does it apply to?
Individuals and entities subject to taxation in Denmark
What does it govern?
Amendment of the Tax Assessment Act and the Gambling Act
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
No penalties are mentioned.
Jurisdiction
Denmark