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In forceTax

Lov om ændring af lig­nings­lo­ven og lov om aktiv so­ci­al­po­li­tik (Skat­te­fri­ta­gel­se af kulturpas og bortseelse fra kulturpas i for­mu­e­op­gø­rel­sen ved kon­tant­hjælps­be­reg­ning)

Act · L 178 B (2024-25) · Lov nr. 564 af 27.05.2025 · Skatte- og Vækstministeriet

In short

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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)

Med lovforslaget foreslås skattefritagelse af værdien af ydelser, der i indkomstårene 2025 og 2026 modtages i form af et kulturpas. Videre foreslås det, at uddelinger fra mang­foldighed­spuljen og værdien af kulturpasset ikke skal indgå i formueopgørelsen for ret til kontanthjælp og derfor ikke vil medføre fradrag i kontanthjælp m.v. Skattefritagelsen af værdien af ydelser, der i indkomstårene 2025 og 2026 modtages i form af et kulturpas, træder i kraft dagen efter bekendtgørelsen i Lovtidende.

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

Timeline

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  1. Introduced · 26 March 2025
    Status in the Danish Parliament: Fremsat
  2. Passed · 22 May 2025
    Status in the Danish Parliament: 3.beh./Vedtaget
  3. Stadfæstet · 27 May 2025
    Status in the Danish Parliament: Stadfæstet
  4. In force · 29 May 2025
    Status in the Danish Parliament: Stadfæstet