Source tax: Children aged 13-17 are pre-registered
Official title (in Danish): Bekendtgørelse om ændring af bekendtgørelse om kildeskat
In short
Reading time: 1 min- What changes:
- The executive order changes the rule on pre-registering children.
- It also changes some references to other rules on debt collection.
- Who: The change on pre-registration applies to children who turn 13-17 during the income year.
- When: The executive order entered into force on 1 January 2025.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Children who turn 13-17 during the income year are pre-registered under the usual rules. Before, children who had not turned 15 by 1 January of the income year were only pre-registered if they were expected to have taxable income. That restriction has now been removed.
The executive order also changes references to rules on the collection of public debt.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Timeline
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- Issued · 11 November 2024
- Published in the Danish Law Gazette (Lovtidende) · 20 November 2024
- In force · 1 January 2025