Ægteskabudengrænser.dk

Hi there,

I have a tax related question. (hope it is not complicated to answer)

How does personfradrag really work?

I'm reading my spouses Årsopgørelse tax card for 2011. I don't see this "Deductible" money (of 42,900 DKK) being simply deducted from the owed tax.

Rather, I see percentages of it going against the percentages of the other taxes. For example:

3,64 % af 42.900 personfradrag, bundskat
8,00 % af 42.900 personfradrag, sundhedsbidrag
25,19 % af 42.900 personfradrag, kommuneskat

Then there is another section that says: Ligningsmæssige fradrag

Ok. Clear enough, but if I add all these "fradrag" amounts, it does not add up to 42.900DKK.

Where is the rest?

Hope I can get a simple answer, this tax stuff is giving me a headache!

Thanks for your time!

It's not so complicated.

You take all the income, deduct the 42.900 kr (and, if any, the other deductions).

THEN you calculate the tax, for example 40%, of what's left.

For example: brut income 242.900 kr. minus 42.900 kr.= 200.000 kr. Tax to be paid: 40% of 200.000 = 80.000 kr.

Don't bother about the 3,64% etc. you don't need that for anything, it's just info.

Truthfully, the reason I ask is because I want to know if she is going to get my unused fradrag.

I hardly worked in 2011. I used around 4500 DKK of my own personal fradrag.

In my wife's Årsopgørelse (2011) you can see that she got some of mine to offset the tax she owes for 2011, in a section called: Modregnet skatteværdi af personfradrag, bundskat, ægtefælle

But if I add up my used 4500DKK fradrag plus the around 11000 DKK she got in her Årsopgørelse (2011) from MY fradrag, I don't see where the rest of the 42900 DKK is?

My question then would be, do we have to request this from Skat? Or where did it go?

It's not possible to answer from your 'loose' information.

However, if you think there may be mistakes, all you have to do is go to 'Borgerservice' with your papers and ask. If there are any mistakes, it will be corrected.

Thanks MH, will do!