Residual tax for 2009(Taxwatch (Tax news in english))
21-10-2009 15:04
Af
Hans-Henrik Nilausen
On September 21, the Danish tax authorities issued guidelines regarding individuals residual tax for the income year 2009. The new rules are part of the tax reform passed in May 2009.
According to the new rules voluntary payments of residual tax for the income year 2009 can be made as follows:
• By paying at the latest on December 31, 2009 and thereby avoiding any penalty interest
• By paying at the latest on July 1, 2010 together with an interest as of January 1, 2010 until payment.
If no voluntary payment has been made before July 1, 2010 the tax authorities will claim the residual tax together with a non deductible penalty interest.
Questions to this article can be directed to Hans-Henrik Nilausen at HHN@bdo.dk
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