Skat paragraf 33a
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Join Date: Aug 2019
Location: Denmark
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Skat paragraf 33a
Hej guys.
Jeg søger kontakt med danske piloter som arbejder i udlandet og opfylder dansk skattelovgivnings paragraf 33a.
Mit spørgsmål er om de dage man flyver ind og ud samme dag ifm. duty, tæller med i 33a beregningen.
Jeg søger kontakt med danske piloter som arbejder i udlandet og opfylder dansk skattelovgivnings paragraf 33a.
Mit spørgsmål er om de dage man flyver ind og ud samme dag ifm. duty, tæller med i 33a beregningen.
Join Date: Jul 2017
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Hi Stiga
Yes, all days you are in Denmark counts. Even if you are going back to Denmark, and lands 2 minutes to midnight (2358 local) it counts as a whole day in these 6 weeks within 182 days. Best is to stay away from Denmark as much as possible as long you are on ligningslovens §33a.
Yes, all days you are in Denmark counts. Even if you are going back to Denmark, and lands 2 minutes to midnight (2358 local) it counts as a whole day in these 6 weeks within 182 days. Best is to stay away from Denmark as much as possible as long you are on ligningslovens §33a.
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Paragraf 33a
Hi again.
Danish paragraf 33a says 42 days allowed in 6 month. Just to clarify, I'm based in ALC and are sometimes flying ALC-CPH-ALC. Does these days count or not?
Danish paragraf 33a says 42 days allowed in 6 month. Just to clarify, I'm based in ALC and are sometimes flying ALC-CPH-ALC. Does these days count or not?
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Correct regarding 42 days (equal 6 weeks * 7 days). All days you set your feet in Denmark counts, but I don't think that a short turn around in CPH counts. But if you are staying overnight at a hotel in CPH as part of your ALC-CPH-ALC, then it counts.
My best advice is that you dont use your credit card to buy something in CPH Airport, if you have a short turnaround (that is if you have the time to go to Lagkagehuset, or JoeJuice). Dont leave any electronic fingerprint, then you will be good to go.
The reason, why I believe that a short turnaround don´t count, is that the airport is a part of your working place, where as, as soon you leave the airport then you are not working anymore - seen from SKATs point of view.
My best advice is that you dont use your credit card to buy something in CPH Airport, if you have a short turnaround (that is if you have the time to go to Lagkagehuset, or JoeJuice). Dont leave any electronic fingerprint, then you will be good to go.
The reason, why I believe that a short turnaround don´t count, is that the airport is a part of your working place, where as, as soon you leave the airport then you are not working anymore - seen from SKATs point of view.
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Thanks a lot again. You are absolutely correct.
Hehe, Lagkagehuset...........................
In my oppinion, I can't see why a flight to CPH should count. When I fly CPH, I do NOT pass customs or passport control. Furthermore, it is allways me flying up there and F/O flying back to ALC. Because of this, I STAY in the aircraft and do NOT touch the apron. This means that I'm staying on "Irish grund".
I think there is only one way to be sure, and this is to ask SKAT for a "bindende svar".
Hehe, Lagkagehuset...........................
In my oppinion, I can't see why a flight to CPH should count. When I fly CPH, I do NOT pass customs or passport control. Furthermore, it is allways me flying up there and F/O flying back to ALC. Because of this, I STAY in the aircraft and do NOT touch the apron. This means that I'm staying on "Irish grund".
I think there is only one way to be sure, and this is to ask SKAT for a "bindende svar".
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You are incorrect. Even entering danish airspace flying for example from Sweden - Belgium will count as entering Denmark. At least that what I gather from the following; correct me if I'm wrong.. Taxdaddy will always find a way to take your money..
https://skat.dk/skat.aspx?oid=1977318
"Flypersonel, der under deres udlandsophold flyver til og fra danske, færøske og grønlandske destinationer, opfylder ikke kravet om ophold uden for riget, og LL § 33 A kan derfor ikke anvendes.
Det danske luftrum er en del af riget, og arbejdet udføres derfor i Danmark, når flypersonel flyver gennem dansk luftrum på vej til og fra destinationer udenfor riget.
Det arbejde, der udføres i dansk luftrum, anses for at være nødvendigt arbejde her i riget i direkte forbindelse med udlandsopholdet, og udlandsopholdet afbrydes derfor ikke, med mindre flyet lander på destinationer indenfor riget. Det gælder også for en enkelt landing"
https://skat.dk/skat.aspx?oid=1977318
"Flypersonel, der under deres udlandsophold flyver til og fra danske, færøske og grønlandske destinationer, opfylder ikke kravet om ophold uden for riget, og LL § 33 A kan derfor ikke anvendes.
Det danske luftrum er en del af riget, og arbejdet udføres derfor i Danmark, når flypersonel flyver gennem dansk luftrum på vej til og fra destinationer udenfor riget.
Det arbejde, der udføres i dansk luftrum, anses for at være nødvendigt arbejde her i riget i direkte forbindelse med udlandsopholdet, og udlandsopholdet afbrydes derfor ikke, med mindre flyet lander på destinationer indenfor riget. Det gælder også for en enkelt landing"
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"Flypersonel, der under deres udlandsophold flyver til og fra danske, færøske og grønlandske destinationer, opfylder ikke kravet om ophold uden for riget, og*LL § 33 A*kan derfor ikke anvendes.
Det danske luftrum er en del af riget, og arbejdet udføres derfor i Danmark, når flypersonel flyver gennem dansk luftrum på vej til og fra destinationer udenfor riget.
Det arbejde, der udføres i dansk luftrum, anses for at være nødvendigt arbejde her i riget i direkte forbindelse med udlandsopholdet, og udlandsopholdet afbrydes derfor ikke, med mindre flyet lander på destinationer indenfor riget. Det gælder også for en enkelt landing"
Det danske luftrum er en del af riget, og arbejdet udføres derfor i Danmark, når flypersonel flyver gennem dansk luftrum på vej til og fra destinationer udenfor riget.
Det arbejde, der udføres i dansk luftrum, anses for at være nødvendigt arbejde her i riget i direkte forbindelse med udlandsopholdet, og udlandsopholdet afbrydes derfor ikke, med mindre flyet lander på destinationer indenfor riget. Det gælder også for en enkelt landing"
