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Skat paragraf 33a

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Skat paragraf 33a

Old 14th Aug 2019, 09:40
  #1 (permalink)  
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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.
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Old 17th Aug 2019, 05:55
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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.
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Old 19th Aug 2019, 16:11
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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?
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Old 19th Aug 2019, 18:56
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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.
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Old 19th Aug 2019, 19:19
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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".
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Old 19th Aug 2019, 19:54
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It is all about airside vs landside. If you are staying on airside, then you are, from a legal point of view, “not in the country”.
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Old 19th Aug 2019, 20:23
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Smile

Here comes the hard question.......................do you have any documentation for that?
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Old 20th Aug 2019, 05:14
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Thumbs up

Originally Posted by Stiga View Post
I think there is only one way to be sure, and this is to ask SKAT for a "bindende svar".
..............................
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Old 20th Aug 2019, 21:18
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Join Date: Mar 2014
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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"
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Old 21st Aug 2019, 07:06
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I guess that there is no such thing as a free meal - especially when it comes to SKAT
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Old 22nd Aug 2019, 15:39
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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"
This.... is absurd.
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