toldskat.dk, (Customs and Tax Office - SKAT), (online. If you have any questions about paying corporation income tax on account or need help calculating the expected residual tax, please do not hesitate to contact me. address of the registration authority: Erhvervs-og Selskabsstyrelsen, Kampmannsgade 1, DK. The reduction must be made by 20 November 2021. If the company expects a loss for the income tax year 2021 and if an ordinary on-account tax rate is set for payment on 20 November 2021, the rate of on account tax can be reduced via E-Tax (TastSelv Erhverv on ). Denne selvbetjening er ikke optimeret til sm. Here the company must pay an interest surcharge which is expected to be 0.9%. Skat og moms Moms Indberet moms Indberet moms Skattestyrelsen. If the company choose not to pay a voluntary on-account tax now, and it later turns out that there has been a higher profit than expected, it will be the possible to make a voluntary payment on 1 February 2022 at the latest. Possibility of voluntary payment of the third instalment Therefore, it may be relevant to have the company’s expected residual tax calculated for the 2021 income year and pay as much as possible before the deadline. The vast majority of Danish banks currently charge a negative interest on deposits. If the company has surplus cash, or if the company’s loan interest rate is less than 5.6%, it will generally be advantageous to make a voluntary payment together with the ordinary on-account tax. Whether it makes sense to pay voluntarily before or after 20 November 2021 depends on the ratio of the Company’s loan interest rate/deposit rate compared to the interest rate that is attributed to any residual tax. Is it advantageous to make voluntary payment of residual tax? As the interest rate is not deductible, this corresponds to an interest rate of approximately 5,6 % before tax. If the company does not make a voluntary payment, an interest rate of 4.4% will be added to any residual tax. The residual tax rates for 2021 have not yet been set but are expected to be in line with the rates from 2020 and therefore these rates will be used in the following. If the company expects a larger profit and the ordinary on-account tax therefore has been set too low, the Company can make a voluntary payment on 20 November 2021. The deadline for payment of the second installment of the ordinary tax on account for the 2021 income tax is 20 November 2021. Second instalment of tax on account and possibility of payment of voluntary on-account tax Whether to make further payment of corporation income tax on account or reduction of the ordinary tax on account, depends on the expected result of the company. Therefore, we hereby send some useful information about this as well as the possibilities for payment of optional tax on account. Ordinary tax on account is payable twice a year in equally large amounts. extended until 31 December 2030.It is time for Danish companies to pay the second installment of ordinary corporation income tax on account for the 2021 income tax year. kWh for commercial charging of electric cars etc. It is proposed that the special scheme with repayment of electricity tax down to the process rate of 0.4 øre per. The refund includes both electricity used in charging stations, including fast chargers operated at the company's expense and risk, and electricity used to charge batteries at battery change stations. kWh, regardless of where and under what conditions the charging of the batteries for the electric cars etc. There is a partial refund of electricity tax down to the process rate of 0.4 øre per. If the value of the car exceeds DKK 300,000, you must pay tax on 23.5% of the first DKK 300,000 and 21.5% on the rest plus an environmental supplement. If the value of the car does not exceed DKK 300,000 as a maximum, you must pay tax on 23.5% of the value plus an environmental supplement. 60% discount on the registration tax in 2021 (gradually decreases to 20% until 2030.) Battery taxation deduction of DKK 1.700. Extra basic taxation deduction of DKK 80.000. This means that these vehicles are exempt from the additional CO2 supplement of DKK 250 per gram of CO2 /km. LCV’s above 3.000 kg have a fixed registration taxation fee.
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