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Lov om ændring af ar­bejds­mar­keds­bi­drags­lo­ven og forskellige andre love (Unges fritagelse for ar­bejds­mar­keds­bi­drag m.v.)

Act · L 117 B (2024-25) · Lov nr. 96 af 04.02.2025 · Skatte- og Vækstministeriet

In short

There is no easy-to-read version of this case – read the official text (in Danish).

Sources and original

Read the official text (in Danish) →

The case at the Danish Parliament (ft.dk)

Source: Retsinformation.dk

Translated from Danish · The Danish version and the original source apply.

Summary by the Danish Parliament (in Danish)

Lovforslaget udmønter en del af »Aftale om flere unge i fritidsjob« af 12. september 2024 mellem regeringen og samtlige partier i Folketinget. Det foreslås, at unge under 18 år fritages for arbe­jds­markeds­bidrag med virkning fra indkomståret 2026. Lovforslaget følger samtidig op på »Aftale om styrket forberedende grunduddannelse (FGU)« som en hovedvej for de 43.000 unge uden uddannelse og beskæftigelse af 21. november 2023 mellem regeringen og samtlige partier i Folketinget. Det foreslås bl.a., at udgifter til attester, gebyrer og lignende, skal være skattefrie for eleverne. Det foreslåede om skattefritagelse for visse udgifter afholdt af FGU-institutioner m.v., får tilbagevirkende kraft til den 1. august 2024.

Source: Folketinget (ft.dk). Reproduced unchanged.

Timeline

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  1. Introduced · 19 December 2024
    Status in the Danish Parliament: Fremsat
  2. Passed · 30 January 2025
    Status in the Danish Parliament: 3.beh./Vedtaget
  3. Stadfæstet · 4 February 2025
    Status in the Danish Parliament: Stadfæstet
  4. In force · 6 February 2025
    Status in the Danish Parliament: Stadfæstet