Common rules for collecting taxes, duties and interest
Official title (in Danish): Lov om ændring af opkrævningsloven og forskellige andre love (Ny opkrævningsløsning for visse krav, renteharmonisering, hæftelse for kildeskat efter solvent likvidation og sikring af rentekrav ved udbetaling af refusion af kildeskat til modtagere af udbytter, renter og royalties m.v.)
In short
Reading time: 1 min- What changes:
- The act introduces common rules for a number of taxes and duties that have until now been collected through the SAP38 system.
- The rules on interest and reminder fees will become more uniform.
- Coercive fines will come under the tax account.
- Fines will at the same time no longer be charged interest in the tax account.
- Compound interest is abolished for claims collected through the tax account.
- Decisions on sanctions against businesses can, as a general rule, be sent via Digital Post.
- Who: Citizens and businesses that pay taxes and duties to the tax authorities.
- When: The Act was scheduled to enter into force on 1 January 2025. This has not yet been confirmed.
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.
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 har bl.a. til formål at gennemføre dele af aftalen om »Initiativer til effektiv opkrævning og gældsinddrivelse i skattevæsenet« fra juni 2023, som blev indgået mellem regeringen (Socialdemokratiet, Venstre og Moderaterne), Socialistisk Folkeparti, Liberal Alliance, Det Konservative Folkeparti, Radikale Venstre og Alternativet. Som led i udmøntningen af aftalen foreslås der regler, der skal understøtte en ny opkrævningsløsning for skatter og afgifter m.v., der i dag opkræves via systemet SAP38. Derudover drejer det sig om harmoniserings- og forenklingstiltag i relation til bestemmelser om morarenter i skatte- og afgiftslovgivningen. Herudover foreslås der indført en midlertidig bagatelgrænse for opkrævning af småbeløb på motorområdet samt en forenkling af reglerne om skattevæsenets udsendelse af visse afgørelser om sanktioner over for virksomheder, så dette fremover kan ske via Digital Post. Lovforslaget indeholder også forslag, der ikke har ophæng i aftalen fra juni 2023. Der foreslås indført en regel, der gør det muligt at rette et krav vedrørende kildeskat mod et solvent likvideret selskab eller forenings selskabsdeltagere, medlemmer, likvidator eller bestyrelse. Derudover foreslås regler om sikring af rentekrav ved udbetaling af refusion af kildeskat til modtagere af udbytter, renter og royalties m.v. Det foreslås, at loven skal træde i kraft den 1. januar 2025, dog således at nogle dele sættes i kraft via en bekendtgørelse.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 6 November 2024Status in the Danish Parliament: Fremsat
- Passed · 19 December 2024Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 30 December 2024Status in the Danish Parliament: Stadfæstet
- Entered into force · 1 January 2025The date is in the source, but entry into force has not been confirmed yet – the case awaits manual review