DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf

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Instead, the balance is brought forward to the next year to be depreciated by 50%. In the third year, the balance is transferred to the ordinary balance of ma- chinery and equipment. Buildings Buildings can be depreciated on an individual basis using a straight-line method with an annual deprecia- tion rate of 4%. In general, buildings used for commercial purposes – except office buildings and residential property – are tax-depreciable. In certain cases an office building attached to a de- preciable building may be depreciated. Under certain conditions artistic adornment may be depreciated according to the same rules as apply to the adorned building. Expenses for rebuilding and improvement are deductible, if the annual expenses for rebuilding, im- provement and maintenance do not exceed 5% of the depreciation basis at the beginning of the year. The management company must pay the tax on th</a> The management company must pay the tax on th<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 8" href="http://viewer.zmags.com/publication/1d480326?page=8">6Audit requirementsAll limited compan</a> 6Audit requirementsAll limited compan<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 15" href="http://viewer.zmags.com/publication/1d480326?page=15">Calculation of the taxable income 13</a> Calculation of the taxable income 13<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 23" href="http://viewer.zmags.com/publication/1d480326?page=23">2. Capital income, e.g. net interest income and n</a> 2. Capital income, e.g. net interest income and n<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 1" href="http://viewer.zmags.com/publication/1d480326?page=1">Doing Business in Denmark 2010</a> Doing Business in Denmark 2010<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 26" href="http://viewer.zmags.com/publication/1d480326?page=26">24 Withholding taxesCountry</a> 24 Withholding taxesCountry<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 25" href="http://viewer.zmags.com/publication/1d480326?page=25">Value-added tax</a> Value-added tax<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 20" href="http://viewer.zmags.com/publication/1d480326?page=20">18 Calculation of the taxable income</a> 18 Calculation of the taxable income<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 14" href="http://viewer.zmags.com/publication/1d480326?page=14">12 Corporation TaxationFiling</a> 12 Corporation TaxationFiling<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 9" href="http://viewer.zmags.com/publication/1d480326?page=9">Establishment</a> Establishment<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 5" href="http://viewer.zmags.com/publication/1d480326?page=5">Business forms</a> Business forms<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 4" href="http://viewer.zmags.com/publication/1d480326?page=4">2 Business forms</a> 2 Business forms<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 3" href="http://viewer.zmags.com/publication/1d480326?page=3">Contents</a> Contents<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 13" href="http://viewer.zmags.com/publication/1d480326?page=13">dustrial, commercial or scientific processes. Pay</a> dustrial, commercial or scientific processes. Pay<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 6" href="http://viewer.zmags.com/publication/1d480326?page=6">4 Business formsFurther, share</a> 4 Business formsFurther, share<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 10" href="http://viewer.zmags.com/publication/1d480326?page=10">8 EstablishmentChoice of busin</a> 8 EstablishmentChoice of busin<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 28" href="http://viewer.zmags.com/publication/1d480326?page=28">Busch-Sørensen, Statsautoriseret revisionspartner</a> Busch-Sørensen, Statsautoriseret revisionspartner<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 16" href="http://viewer.zmags.com/publication/1d480326?page=16">14 Calculation of the taxable income</a> 14 Calculation of the taxable income<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 19" href="http://viewer.zmags.com/publication/1d480326?page=19">Instead, the balance is brought forward to t</a> Instead, the balance is brought forward to t<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 17" href="http://viewer.zmags.com/publication/1d480326?page=17">restated at cash values. Profits and losses arisi</a> restated at cash values. Profits and losses arisi<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 18" href="http://viewer.zmags.com/publication/1d480326?page=18">16 Calculation of the taxable income</a> 16 Calculation of the taxable income<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 2" href="http://viewer.zmags.com/publication/1d480326?page=2">IntroductionThe purpose of this publication</a> IntroductionThe purpose of this publication<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 22" href="http://viewer.zmags.com/publication/1d480326?page=22">20 Taxation of individualsTerrito</a> 20 Taxation of individualsTerrito<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 24" href="http://viewer.zmags.com/publication/1d480326?page=24">22 Taxation of individualsLoca</a> 22 Taxation of individualsLoca<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 7" href="http://viewer.zmags.com/publication/1d480326?page=7">Accounting requirements 5</a> Accounting requirements 5<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 11" href="http://viewer.zmags.com/publication/1d480326?page=11">Corporation Taxation</a> Corporation Taxation<a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 27" href="http://viewer.zmags.com/publication/1d480326?page=27"></a> <a title="DoingBusinessInDenmark_2010_til_bladre-pdf 150dpi.pdf page 12" href="http://viewer.zmags.com/publication/1d480326?page=12">10 Corporation TaxationDanish</a> 10 Corporation TaxationDanish