2015
Tax assessment notice (full tax liability) CPR no. (civil reg. no.)
Spouse’s CPR no. (civil reg. no.)
Municipality where registered for tax purposes
Health contributions
Municipal tax
Church tax
Labour market contributions
4.0%
25.1%
0.85%
8.0%
Available in E-tax on
Assessment no.
43,400
30 March 2016
1
SKAT’s phone number
Website
+45 72 22 18 18
www.skat.dk/english
Tax rates for:
Personal allowance
Outstanding tax included
E-tax (TastSelv) www.skat.dk/tastselv
Your tax refund is DKK 1,305 The amount will be credited to your NemKonto on 12 April 2016. Information from SKAT The information we use to assess your income has been provided by your employer(s), bank(s) and others. In SKAT self-service system E-tax (TastSelv), under ’Skatteoplysninger’ (Tax information), you can see the information that we hold about you. The deadline for declaring information to SKAT is 1 May 2016. Use E-tax if you have any changes to make to your tax assessment notice. If we receive further information about you at a later point in time, you will receive a new tax assessment notice. According to section 16 of the Danish Tax Control Act (Skattekontrolloven), you have a duty to inform SKAT within four weeks from the receipt of this tax assessment notice if the assessment of your income or property value tax is too low. Failure to inform SKAT is punishable under the law, unless you are under the age of 15. The four-week deadline is calculated from the last tax return filing date at the earliest. Please note You can find more information at www.skat.dk/english. You are also welcome to call SKAT on +45 72 22 18 18 or visit your municipal Citizen Service Centre (Borgerservice).
Income assessment Personal income
Earned income etc. Personal income Total labour market contributions
Box
Before deduction of labour market contributions
Labour market contributions
After deduction of labour market contributions
11
300,000
24,000
276,000 276,000
24,000
Income from capital
2016.03
Interest income from bank deposits, bonds and mortgage deeds, etc. Interest payments on bank loans Income from capital
P 116_(full)
31
10,000
42
- 20,000 - 10,000
Tax assessment notice 2015
Civil reg. no. xxxxxxxxxx Box
Before deduction of labour market contributions
Assessment no. 1 Labour market contributions
Page 2
After deduction of labour market contributions
Assessed deductions
Trade union membership fees Deduction for transport between home and work Additional deduction calculated for transport between home and work Contributions towards unemployment insurance etc. Travelling expenses Employment allowance Assessed deductions
50 # 51 52 # 53
- 4,000 - 22,343 - 1,314 - 5,000 - 7,403 - 24,150 - 64,210
Taxable income
Personal income Income from capital Assessed deductions Taxable income
276,000 -10,000 - 64,210 201,790
Amounts which you have entered via E-tax are marked with a #. The additional deduction for transport between home and work has been calculated as 5.88% of DKK 22,343. The deduction is DKK l,314. The employment allowance is calculated as 8.05% of the income subject to labour market contributions of DKK 300,000. The allowance cannot exceed DKK 26,800. If you have made contributions towards company pension schemes, you will receive a statement from your pension fund informing you of the contributions you have made.
Tax calculation and tax assessment Breakdown of tax calculated etc.
Labour market contributions of 8.00% (see Assessment of income) Bottom-bracket tax 8.08% of 276,000 Health contributions 4.00% of 201,790 Municipal tax 25.10% of 201,790 Church tax 0.85% of 201,790 8.08% of 43,400 personal allowance, bottom-bracket tax 4.00% of 43,400 personal allowance, health contributions 25.95% of 43,400 personal allowance, municipal tax Tax relief for negative income from capital Tax calculated
24,000.00 22,300.80 8,071.60 50,649.29 1,715.21 -3,506.72 -1,736.00 - 11,262.30 - 400.00 89,831.88
Breakdown of provisional tax etc.
A-tax withheld Compensation for higher green taxes (the “green cheque”) Provisional tax
100,000.00 955.00 100,955.00
Provisional tax Tax calculated Overpaid tax
100,000.00 -89,831.88 11,123.12
Tax assessment, breakdown of overpaid tax
Overpaid tax Tax-exempt interest surplus 0.5% of (11,123.12 – 955.00) Interest on tax not paid on time Overpaid tax for 2015 incl. tax-exempt interest surplus
11,123.12 50.84 -9,868.96 1,305.00 1,305.00
How to receive your tax refund If you have entered a bank account via E-tax (TastSelv) specifically for refund of overpaid tax, the amount will be credited to this account.
Tax assessment notice 2015
Civil reg. no. xxxxxxxxxx
Assessment no. 1
Page 3
Additional information about the tax calculation You have not been granted a ’green cheque’ supplement because you income basis exceeds DKK 219,000. Relief for negative income from capital is calculated as 4% of the part of the negative net income from capital that does not exceed DKK 50,000. No tax-exempt interest surplus is calculated on voluntary payments and ’green cheque’ which are repaid as overpaid tax.
Asset information reported by banks etc. Deposits with banks, bonds and mortgage deeds held in a custody account DKK 100,000. Debt to mortgage credit institutions and banks DKK 100.
Appeal procedure If you do not agree with the tax assessment, including any additional interest charges and interest amounts, you have the right to appeal to the Danish Tax Appeals Agency (Skatteankestyrelsen). Please send your appeal to: Skatteankestyrelsen Ved Vesterport 6, 6. sal, 1612 København V Denmark The Tax Appeals Agency refers the appeal for determination to the Tax Appeals Agency, the tax board of appeals or the National Tax Tribunal (Landsskatteretten). The Tax Appeals Agency is a secretariat for the tax board of appeals and the National Tax Tribunal. Your appeal must reach the Tax Appeals Agency within three months at the latest of the date of decision you disagree with. If you did not receive a decision, the deadline is three months at the latest from the date when you received this tax assessment notice. If your appeal against the tax assessment could represent precedent or is linked to an appeal which is already being heard by the National Tax Tribunal, the Tax Appeals Agency may refer your appeal to the National Tax Tribunal. Your appeal must be in writing, giving the reasons why you disagree with the decision or tax assessment, and must be accompanied by the decision or this tax assessment notice and supporting documentation. The fee for making an appeal is DKK 400. If your appeal is upheld in full or in part, the fee will be reimbursed to you. If you have any questions regarding your tax assessment notice, or if you believe that a mistake has been made, please contact SKAT or your municipal Citizen Service Centre.