Companies whose activities are exempt from VAT are often required to pay a payroll tax. This could involve activities such as medical treatments, teaching, financial transactions, insurance transactions, gambling, the transportation of people, and the publication of newspapers.
There are four payroll tax calculation methods. The appropriate method will depend on the company’s activities and organisational structure:
- Method 1: Pertains to organisations, funds, associations and guilds, companies offering gambling exempt from VAT, and public companies with no taxable profits. These are required to pay 6.37% of their payroll as a payroll tax.
- Method 2: Pertains to companies whose main activities involve finance and insurance, regardless of their organisational structure. These are required to pay 14.5% of their payroll as a payroll tax.
- Method 3: Pertains to companies that publish or import newspapers. These are required to pay 3.54% of their turnover.
- Method 4: Pertains to companies not covered by the other methods. These are required to pay 4.12% of their payroll plus/minus taxable profits or deficits without financial items (with certain adjustments).
Do you require advice about duties or a binding response from the Danish Tax Agency to confirm how your company activities should be treated with regard to duties as per a Danish Tax Agency assessment?
Contact us for a no-strings-attached discussion. It is free of charge. All you need to do is give us a call or send us an email. Call us today on (+45) 7930 1710 or send us an email at email@example.com, and we will get back to you quickly.
Duties related proceedings – proceedings against the Danish Tax Agency
If the Danish Tax Agency has contacted you with a view to initiating proceedings related to duties, it can be of huge significance to the outcome of the case if it is dealt with properly from the beginning. That’s why it’s a good idea to involve an advisor specialising in excise duties at the earliest possible stage, if only to clarify whether assistance is required.
Hejm Vilsgaard Advokater has a lot of experience with duties related litigation at every level of the court system. If the Danish Tax Agency has ruled in your duties case, we offer a free overview assessment of your case.
We will give you our honest assessment whether you have a strong case against the Danish Tax Agency. We also offer to discuss with you what we think would be the most appropriate way to proceed.
If you decide to lodge a complaint with respect to the ruling by the Danish Tax Agency at the National Tax Tribunal or to pursue the case through the courts, we will be pleased to provide an estimate of the fee for handling your case. Your expenses will usually be recoverable in accordance with the rules for cost reimbursement. This means that the Danish Tax Agency will cover 50% of costs if the case is lost or substantially lost. If the case is won or substantially won, the Danish Tax Agency covers 100% of costs.
Do you need to discuss a duty related matter?
Contact us for a free initial assessment of your case. We are ready to help you. All it takes is a phone call to (+45) 7930 1710, or send us an email at firstname.lastname@example.org. We will get back to you quickly.