If the amount of a purchased asset is less than DKK 12,900 (this is the limit for 2016 - the amount limit is indexed each year) the cost can be deducted in one and the same year and must thus be registered on the tab "Deductions". If, on the other hand, the amount is greater than DKK 12,900 (2016 amount limit), it must be registered under "Investments".

There may be special cases where you can do it differently, but this is the absolute main rule. Should you enter an "too high" amount such as "Deduction", then b-indkomst.dk will make you aware of this, so it is difficult to do something wrong in this direction. Remember that you can place the cursor on top of the yellow "Help" on all pages and then you will be able to get help with the entry on that page.

Even if you move municipality during a calendar year, you can not choose which municipality you are taxable for. It is your population register address per. d. 5 September, which determines which municipality you are liable to tax. If your population register address on 5 September was in Aarhus, you should not change it.

Technically, you change your tax municipality on b-indkomst.dk by selecting "Edit" in the column "Edit income year setup". Here you then select the relevant municipality in the drop-down menu "Residence municipality".

As you have probably learned when creating a job, it is your primary address that is automatically selected as the first from address. If you are very bothered by - the rest of that year - having to change this to your new from address, then you can consider the following:

If you have moved address within the same municipality, then there is no problem in changing the address during an income year.

However, if you have moved from one municipality to another, then you must be aware that the address (municipality) you choose affects the calculation of your municipal tax. It is typically the address you have on 5 September that determines to which municipality you pay municipal tax.

However, there is not much difference in the municipal taxes, so it will probably not disturb too much in your B-income accounts if you change your address - and therefore also your municipality. But it can mean a small difference if you at  b-indkomst.dk  use a different tax municipality than the municipality you will pay tax to for the income year in question.

The address search in b-indkomst.dk speaks - via the API - together with Google Maps. Instead of typing "Tivoli Kbh", type the specific address that Google Maps would like to recognize. There may be a few cases where you can find what you are looking for if you use Google Maps on the web, but can not on b-indkomst.dk. But this is due to Google's API, which b-indkomst.dk does not have power over.

In general, it is important to remember to write the number on the road / street, as the distance is calculated accurately, which is not possible if you simply state eg "Roskildevej".

However, no floor / floor must be specified, as the calculation is made 2-dimensionally and there is no deduction for going up / down stairs :)

You can only create an income year once the tax rates for that year have been decided. The rates are part of the Finance Act and are therefore typically not fixed until the end of the year - sometimes not until mid-December. Even when the Finance Act itself has been passed, sometimes a few rates are missing, which only fall into place a little later. As soon as the tax rates for the coming year are fixed, you will be able to create the income year on b-indkomst.dk.

When you have B-income and buy an instrument to use it in connection with your B-income and the amount (for 2016) is over 12,900 DKK, well then you just have to create it as an investment on b-indkomst.dk. Here you can then choose to depreciate the amount by between 0% and 25% per year.

If you depreciate DKK 50,000 by 25%, it gives a depreciation the first year of DKK 12,500. As long as you have a B-income that is greater than the DKK 12,500 * (* = see below for exact amount), then you can write off with 25%. But if you e.g. has a driving deduction in connection with your B-income (or eg other smaller deductions), then you may find yourself in the situation that you - in the first instance - have a negative B-income overall. You must not do that, but in that case b-indkomst.dk will make you aware of it.

In your situation, you can then - very easily - change the depreciation rate to e.g. 15% or 20%, so that you do not have a negative B-income overall. The good thing about choosing a slightly lower depreciation rate is that you do not miss the depreciation. You simply save it and can depreciate by up to 25% in the next year (s).

* = In fact, you must earn a B-income that is higher than DKK 12,500 to be able to deduct DKK 12,500. This is because AM contributions of your B-income must first be paid before deductions can be calculated. The AM contribution is (for 2016) at 8%. Thus, you must (for 2016) earn a minimum: DKK 12,500 / (1-0.08) = DKK 13,587 to be able to deduct DKK 12,500 in your B-income. b-indkomst.dk, however, calculates this for you and draws your attention if you should run into problems in relation to your individual limit.

Yes, b-indkkomst.dk takes the basic deduction into account. But it is important that you read the entire answer below, because it is your entries that control how much of the basic deduction can be used in relation to your B income. If you also have A income, then the basic deduction will typically be used in relation to this income, but read along here:

It is absolutely correct that you do not have to pay tax on amounts that are below the basic deduction.

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As you can see on the "Overview" page, b-indkkomst.dk includes the basic deduction in the calculation of AM contribution and B tax.

However, it is you who controls how much of the basic deduction can benefit your B income.

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Almost everyone with B income actually also has A income. And if you have A-income, the basic deduction will be used according to your A-income. It is therefore very important that you enter your expected A income (and expected pension/SU and expected deductions in your A income) as accurately as possible when you create the income year.

If you indicate, for example, that you have no A income, then your full basic deduction will be able to go to your B income. If it turns out that you actually had A income, yes, you will probably get a back tax, because your basic deduction will then automatically be used in relation to your A income and – because you indicated when you created your income year – that you had no A income, our system will calculate based on this information and include your basic deduction in relation to your B income.

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SO: It is very important that you correctly enter your A income, pension/SU and deductions (in your A income) when you create an income year. If you are in doubt, we recommend that you be a little cautious/conservative. This means that you state a slightly higher A income, a slightly higher pension/SU and slightly lower (or no) deductions in your A income than expected.

Expenses for courses and tuition are always operating expenses and must thus be registered on the "Deductions" tab. This is because "Investments" in b-indkomst.dk must be understood as the purchase of material things, eg instruments, equipment or other "physical" assets.

But you should be aware that SKAT is very skeptical when it comes to deductions for course expenses. The starting point is that there is no deduction because courses and education are considered the establishment of a new income base. For example, book expenses in connection with university educations are not deductible for the same reason. It is thus only expenses for courses and teaching that go under the term “continuing education” or updating or maintenance of already existing competencies that are deductible.

SKAT approves that you depreciate your equipment from the year in which it is used - and where the income is. There has been no significant impairment from December 2015 to February 2016, and moreover, the equipment is not something you have been able to use privately. In this case, you must therefore record your expenditure on equipment (acquisition cost) in the 2016 income year.

But otherwise the main rule is that if equipment is not used during the work in the year of purchase, then a valuation of the value of the equipment must be made at the time / in the later year when it is used. This is because if you have used equipment for private purposes first, then it is used and thus impaired when you start using it at the time of income acquisition.

You should only receive payment with the amount you need. You must not have other people's salary / fees paid out. Then you risk being considered either an employer or as part of a partner company (I / S), and in this case you are neither one nor the other. So the instructor has to pay your fees separately.

The production and sale of CDs can have many different accounting implications. Therefore, it is difficult to provide one accounting solution that can be used by all. Some have had all the costs of manufacturing subsidized, others have not received any subsidy. Some produce physical CDs, others publish only digitally. Some sell 10 CDs in one year, others sell the entire edition in one or two years. These differences present challenges of various kinds.

Most people with their own publication can refrain from VAT registration. As a starting point, income from the sale of goods is subject to VAT, and the same applies to the sale of music publishing digitally. However, VAT registration of the company can be omitted if the turnover, ie. the income from the sale does not exceed DKK 50,000 within a 12-month period.

b-indkomst.dk cannot, from a purely accounting point of view, accommodate all the above-mentioned situations in relation to the production of CDs and sales. So it's a small account that you may have to keep next to.
 

Our good partner, DMF, has prepared a guide on how to do in relation to the release of a CD. You can find the instructions here:

https://www.dmf.dk/medlemsservice/skatteraadgivning/cdsalgogskat/

In addition, it may be a good idea to contact your association, a tax adviser or SKAT in relation to the publication of a CD and the accounting techniques therein.

You can make a payment to SKAT using e.g. Dankort via SKAT's website:

https://www.skat.dk/dk/data.aspx?oId=49

If you drive to / from a fee job in someone else's car or you get a lift, then you can take the so-called low driving deduction. This deduction also applies to A-income recipients. 

If this is the case, then on b-indkomst.dk, when you create the job, simply select: "Passenger in car / MC".

So no, you do not have to drive in your own car to get a driving deduction. But you MUST drive in your OWN car if you are to have the high driving deduction. You can achieve the low driving deduction - on an equal basis with everyone else with "normal" wage income.

Whether you need to keep a logbook using the low rate; there is no requirement for this, but SKAT can make extra demands that you must make it probable that you have made the transport to / from a fee job, in the case of long distances and especially if it is several days in a row to the same place. But otherwise you are well on your way if you use b-indkomst.dk's system. You may want to consider adding your own excel sheet where you note the mileage at start and finish.

The short answer is: Yes, you can deduct the mentioned expenses. Especially with regard to food expenses, however, it is a prerequisite that you have a gaming job that is at a long distance from your place of residence. In that case, the expense can be described as "business". You do not need a CVR number for it. However, you need to remember documentation of the expenses you are deducting.

Ang. your question about deductions for purchased equipment, then you may well deduct it if you use it in connection with your B-income jobs. BUT if you also use it privately / in another context, then it will only be partially deductible. For example, if you use it 20% in connection with your B-income jobs, then you will be able to deduct 20% of the expense in your B-income fees.

Overall, you can not have more deductions than you have B-income - you must not have a net-negative personal income on B-income. But don't worry, b-indkomst.dk keeps an eye on (also) and makes you aware if this should be the case.

When you have personal B-income and are not registered for VAT, you must take the entire amount as a starting point - ie including VAT.

Fully deductible

If you have purchased something that is fully deductible, then the deduction percentage should be set to 100.

Example 1: You buy saxophone blades, which you all use in connection with your fee jobs. The deduction percentage can be set here to 100.

Partly deductible

If what you have bought is used for purposes other than in connection with your fee income, then the cost of what you bought will only be partially deductible.

 
Example 2: You buy a computer so you can make music events, do marketing, website, etc. But you also use the computer privately. In this case, you can, for example, deduct 10% of the computer cost if you estimate that you use it approx. 10% in connection with your fee income. If this is the case, set the deduction rate to 10.

As a starting point, it is the time of payment that determines which income year tax is to be paid in. So if you play a job e.g. at the end of December 2016, when you first receive the fee in 2017, the job must therefore be registered for tax purposes in 2017. You must therefore register the job in b-indkomst.dk in the income year 2017.

It is precisely to avoid mistakes that it is not possible to enter a payout date that is in the following income year.

If it is to be done 100% correctly, then for tax purposes there is no such thing as "travel money". Toll is to be regarded as a fee. If you enter it as such, you can of course also take the associated driving deduction.

If you do as you write - that is, "night" the two things against each other (you do not note the driving allowance in some places and then do not take the driving deduction either), then you are actually cheating a little in tax. This is because AM contributions must be paid before the deduction is calculated. You therefore pay 8% (2016 rate) AM contribution before you can take the driving deduction.

Thus, if you want a travel allowance that corresponds exactly to the cost you have - including payment of AM contributions, then you must actually make this calculation:

Travel costs are estimated at DKK 1,000. To this is added the 8% that must be paid in AM contributions before the driving deduction can be taken. This is done as follows: 1,000 / (1-0,08) = 1,087 DKK. Thus, 8% of 1,087 = 87 DKK can be paid and there is thus exactly 1,000 DKK to cover the transport.

When you create the job, in the drop down menu called "Means of transport" simply select "Not used own means of transport". Thus, the address fields disappear.

AM contributions must be paid by KODA and Gramex, but not by library revenue nor by grants.

Therefore, in the case of library income and scholarships, remember to check the box "Library fees, scholarships, prizes / art support or other b-income from which no AM contribution must be paid?".

When you create the job, in the drop down menu called "Means of transport" simply select "Not used own means of transport". Thus, the address fields disappear.

There are two ways to create such a travel deduction:

1: The easiest way is probably to create a "job", which is then the practitioner and where the fee is 0, but where you just use the "job" to register the run.

2: You can create the run together with the job - it is i.a. therefore there is a start and end date for the job. The dates are not so crucial in the tax sense as long as they are within the same calendar year.

Overall, the expenses called operating expenses can be deducted and they are defined as "the expenses incurred to acquire, secure and maintain the year's income". In addition, there is the same rule for the tax depreciation of fixed assets.

Note that deductions for expenses presuppose that there is income with which the expenses are related. There must be a business purpose in incurring the expenses.

Some expenses are only partially deductible. For example, if you buy equipment that you also use privately, the cost of this equipment will only be partially deductible. If, for example, you use the equipment 20% in connection with your B-income jobs, then you will be able to deduct 20% of the expense. In the first instance, you must assess for yourself how much you use the equipment in connection with your B-income fees - and thus what percentage can be deducted.
 
The sum of your deductions and depreciations in field 29 of the annual statement must not exceed your B-income after deduction of your AM contributions (currently 8%) - you must therefore not have a deficit in personal income. But don't worry, b-indkomst.dk (also) keeps an eye on this and makes you aware if that should be the case.

It is highly recommended to press "Help" on the page you are on when you are logged in. Here, there is always help available for exactly the page you are on. There is thus also help available for the question asked here.

When you are about to create or edit a job and press the small blue arrow or the text in the field "Transport", you can choose 4 different options:

• "No transport / not used your own means of transport used" - you choose this option if you have had B income without transport. You also choose this option if, for example, you have taken the train or other transport in connection with your paid job. In these cases, you create your deduction on the "Deductions" page instead.

• "Your own car or motorcycle" - if you have driven to/from a paid job or e.g. a test/preparation for this in your own car or motorcycle, then you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Your own bike, moped or EU moped" - if you have driven to/from a paid job or e.g. test/preparation for this on your own bike, moped or EU moped, you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Passenger in car/MC" - you can choose this option if you have not driven in your own car/MC and if you do not have a documented expense - for example, if you have been a passenger in another person's car - then you can you still apply the "low" driving allowance.

NOTE: It is ONLY this type of driving deduction that ends up in "Heading 51 - transport" on the Annual statement page.

When you have driven your own car or motorbike, you are entitled to the high driving deduction. This deduction is approx. twice as high as the "normal" driving deduction (which A-income recipients can use) and in addition there is also a deduction from the first kilometer driven, contrary to the "normal" driving deduction. Of course, we always ensure that the updated and correct rates are built into the system, so that you automatically get the high deduction if you have driven in your own car/motorcycle.

Yes, the Danish tax legislation is extremely complex. Fortunately, we have it under control. :)

Yes you can. Below you can read which deduction you can get and how b-indkkomst.dk automatically calculates it for you.

It is highly recommended to press "Help" on the page you are on when you are logged in. Here, there is always help available for exactly the page you are on. There is thus also help available for the question asked here.

When you are about to create or edit a job and press the small blue arrow or the text in the field "Transport", you can choose 4 different options:

• "No transport / not used your own means of transport used" - you choose this option if you have had B income without transport. You also choose this option if, for example, you have taken the train or other transport in connection with your paid job. In these cases, you create your deduction on the "Deductions" page instead.

• "Your own car or motorcycle" - if you have driven to/from a paid job or e.g. a test/preparation for this in your own car or motorcycle, then you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Your own bike, moped or EU moped" - if you have driven to/from a paid job or e.g. test/preparation for this on your own bike, moped or EU moped, you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Passenger in car/MC" - you can choose this option if you have not driven in your own car/MC and if you do not have a documented expense - for example, if you have been a passenger in another person's car - then you can you still apply the "low" driving allowance.

NOTE: It is ONLY this type of driving deduction that ends up in "Heading 51 - transport" on the Annual statement page. Remember, however, that box 51 in the annual statement from SKAT also includes the driving you may have in connection with any A income. So if you have transport deductions in connection with your A income, you must add the amount that is automatically calculated for you on b-indkkomst.dk regarding transport deductions for your B income on top of the amount that relates to your A income.

Yes, the Danish tax legislation is definitely not easy. Fortunately, we have it under control in relation to your B income and our system always works with the updated rates, which you therefore do not have to deal with. :)

SKAT has the habit of continuously changing their system. And with regard to section 51, it is rubbish for fee recipients (who are passengers in another person's car/use the low deduction). Previously, users could simply enter the amount themselves in box 51 in the annual statement. You can't do that anymore.

But no, you must not put the amount in box 29, it will be wrong. If you do that, you will get too high a deduction, as the tax value of box 29 is higher than the tax value of box 51.

So you have to get your transport deduction (as a passenger in another person's car) into box 51.

You can (at least at the time of writing) change the distance that SKAT calculates based on the work address you enter. Here you can perhaps "fumble" a little, so that you will hit your total deduction in section 51. In other words, calculate backwards/try your way forward a little so that you hit the deduction that appears on our page "Annual statement" for section 51. Alternatively you can enter all the addresses where you have been a passenger.

NOTE: It is ONLY this type of driving deduction that ends up in "Heading 51 - transport" on the Annual statement page. Remember, however, that box 51 in the annual statement from SKAT also includes the driving you may have in connection with any A income. So if you have transport deductions in connection with your A income, you must add the amount that is automatically calculated for you on b-indkkomst.dk regarding transport deductions for your B income on top of the amount that relates to your A income.

Yes, the Danish tax legislation is definitely not easy. Fortunately, we have it under control in relation to your B income and our system always works with the updated rates, which you therefore do not have to deal with. :)

In relation to documentation, you can very easily, on the "Jobs" page, download a csv file in which all addresses, etc. are found. There is thus good documentation in relation to SKAT. In addition, you can generate a pdf for each individual page in the system + generate a combined pdf for all the pages. So yes, it is absolutely possible to provide SKAT with the documentation they may ask for.