Income Tax

Being a business owner your taxable income is the company’s net income,i.e. the company’s profit after deduction of total operating costs.The key stone to the Danish tax system, the sequence, is the same as for pay earners:

Advance Tax Assessment Tax Return Notice of Assessment Itis likewise important to emphasize, that tax on a given amount earnedas pay earner is eventually identical to tax on a similar amount earnedas sole trader. The Big Difference The taxation difference between pay earners and sole traders shows in the way tax is collected. As a sole trader you obviously do not have an employer who automatically calculate and withhold your tax payable. You must, based on expected earnings of your company, notify the tax authorities about your taxable income. Advance Tax Assessment Thetotal tax, i.e. the tax implications you have reportet in the advanceassessment, is levied as so-called “tax not collected at source”. Thistype of tax is paid by monthly instalments either by giro transferforms forwarded by the tax authorities along with the advance taxassessment sheet or by PBS (Danish Payment System). Notice of Assessment At the end of the year a sole trader receives a tax return sheet just like any other pay earner. Butcontrary to that of the pay earner’s it is not pre-completed and youare under all circumstances obliged to complete and return it. Thecompany’s profit must be reported in a box on the tax return sheet. Your tax account sheet must be kept in your file. Thetax accounts show the company’s profit and loss account, the balancesheet and usually the owner’s private assets and external income isalso stated in the accounts. Special Scheme for Businesses Sole traders can choose to use the Special Scheme for Businesses when working out the tax accounts. TheSpecial Scheme for Businesses is a complex set of tax rules, which isoptional for the taxpayers to make use of. You can choose this option(on an annual basis) when you file your tax return. The Special Schemefor Businesses is an exception from the main rule that tax on acompany’s net income is calculated the same way as tax on earnedincome. Making use of it usually calls for the assistance of anaccountant.

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哥本哈根的可以在这里找
http://www.google.dk/#hl=da& ... fp=b5b1d44c33518649