{"id":3796,"date":"2019-07-19T18:12:25","date_gmt":"2019-07-19T20:12:25","guid":{"rendered":"https:\/\/govmin.gl\/undersoegelse-og-efterforskning\/start-udforskning\/tax\/"},"modified":"2024-10-10T14:39:56","modified_gmt":"2024-10-10T15:39:56","slug":"skat","status":"publish","type":"page","link":"https:\/\/govmin.gl\/da\/efterforskning-forundersoegelse\/opstart-af-efterforskning\/skat\/","title":{"rendered":"Skat"},"content":{"rendered":"<nav aria-label=\"breadcrumbs\">\n<p>Hjem<\/p>\n<\/nav>\n<h3>\n\t\t\t\t\tSkat<br \/>\n\t\t\t\t<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Type<\/th>\n<th scope=\"col\">Bel\u00f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Selskabsskat <\/strong><\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td><strong>Udbytteskat<\/strong><\/td>\n<td>36%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Udbytte er fradragsberettiget, hvorved selskabsskat og udbytteskat tilsammen udg\u00f8r 36 %<\/em><\/p>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"456\" height=\"329\" src=\"https:\/\/govmin.gl\/wp-content\/uploads\/2019\/07\/gl-tax.jpg\" alt=\"\" srcset=\"https:\/\/govmin.gl\/wp-content\/uploads\/2019\/07\/gl-tax.jpg 456w, https:\/\/govmin.gl\/wp-content\/uploads\/2019\/07\/gl-tax-300x216.jpg 300w\" sizes=\"(max-width: 456px) 100vw, 456px\" loading=\"eager\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h3>\n\t\t\t\t\tPersonskat<br \/>\n\t\t\t\t<\/h3>\n<p>\t\t\t\t\t\t\t\t\t\tSkattem\u00e6ssigt underskud<\/p>\n<p>Selskaber med tilladelse til efterforskning eller udnyttelse af r\u00e5stoffer kan fremf\u00f8re skattem\u00e6ssige underskud uden tidsbegr\u00e6nsning. Fremf\u00f8rte skattem\u00e6ssige underskud kan maksimeres i henhold til bestemmelser om ejerskifte. Skattem\u00e6ssige underskud kan ikke tilbagef\u00f8res.<\/p>\n<p><a href=\"https:\/\/aka.gl\/da\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Klik Her<\/a>Moms<\/p>\n<p>Gr\u00f8nland har ikke noget momssystem<\/p>\n<p><a href=\"https:\/\/aka.gl\/da\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Klik Her<\/a>Importafgifter<\/p>\n<p>Importafgifter\u00a0p\u00e5l\u00e6gges motork\u00f8ret\u00f8jer, k\u00f8dprodukter, alkohol, cigaretter mv., men ikke specifikke motork\u00f8ret\u00f8jer til brug i r\u00e5stofsektoren. Importafgifter er generelt ikke refunderbare.<\/p>\n<p><a href=\"https:\/\/aka.gl\/da\/Borger\/AFGIFT\/Afgiftslove\/Ind-og-udfoersel-af-varer\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Klik Her<\/a><br \/>\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t\t\tPrevious slide<br \/>\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t\t\tNext slide<\/p>\n<h3>\n\t\t\t\t\tSkattem\u00e6ssigt fradrag for<br \/>\n\t\t\t\t\tafskrivninger<br \/>\n\t\t\t\t\t<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Type<\/th>\n<th scope=\"col\">Effekt<\/th>\n<th scope=\"col\">Bel\u00f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Bygninger<\/strong><\/td>\n<td>Line\u00e6r metode<\/td>\n<td>Op til 5%<\/td>\n<\/tr>\n<tr>\n<td><strong>Skibe og fly<\/strong><\/td>\n<td>Line\u00e6r metode<\/td>\n<td>Op til 10%<\/td>\n<\/tr>\n<tr>\n<td><strong>Erhvervet r\u00e5stoftilladelse<\/strong><\/td>\n<td>Line\u00e6r metode<\/td>\n<td>25% hvert \u00e5r i 4 \u00e5r (*a)<\/td>\n<\/tr>\n<tr>\n<td><strong>Driftsmateriel<\/strong><\/td>\n<td>Saldoafskrivning<\/td>\n<td>Op til 30%<\/td>\n<\/tr>\n<tr>\n<td><strong>Driftsmateriel<\/strong><\/td>\n<td>Anskaffelsesomkostninger under kr. 50.000.<\/td>\n<td>Op til 100%<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Anskaffelsesomkostninger under kr. 100.000. (*b)<\/td>\n<td>Op til 100%<\/td>\n<\/tr>\n<tr><\/tr>\n<\/tbody>\n<\/table>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Lokalitet<\/th>\n<th scope=\"col\">Hvor<\/th>\n<th scope=\"col\">Bel\u00f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Bop\u00e6l i Gr\u00f8nland:<\/strong><\/td>\n<td>Kommune Kujalleq<\/td>\n<td>44%<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Kommuneqarfik Sermersooq<\/td>\n<td>42%<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Qeqqata Kommunia<\/td>\n<td>42%<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Kommune Qeqertalik<\/td>\n<td>42%<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Avannaata Kommunia<\/td>\n<td>44%<\/td>\n<\/tr>\n<tr>\n<td><strong>Fast bop\u00e6l uden for Gr\u00f8nland:<\/strong><\/td>\n<td>Ansatte i r\u00e5stofsektoren uden skattepligt til Gr\u00f8nland i de seneste 6 m\u00e5neder: <br \/>Generelt en proportionalbeskatning uden fradrag.<\/td>\n<td>35%<\/td>\n<\/tr>\n<tr>\n<td><strong>Arbejdsgivers forpligtelser:<\/strong><\/td>\n<td>Betaling af arbejdsmarkedsbidrag af bruttol\u00f8n<\/td>\n<td>0,9%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*a Hvis tilladelsesperioden p\u00e5 k\u00f8bstidspunktet er kortere end 4 \u00e5r, udg\u00f8r det skattem\u00e6ssige fradrag for afskrivninger k\u00f8besummen fordelt ligeligt over den resterende tilladelsesperiode<\/p>\n<p>*b G\u00e6lder alene for personer, der har indt\u00e6gter fra uafh\u00e6ngige erhvervsaktiviteter<\/p>\n<h2><a href=\"https:\/\/aka.gl\/da\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">For yderligere oplysninger om skattesystemet, herunder skatteblanketter, se Skattestyrelsens hjemmeside.<\/a><\/h2>\n<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hjem Skat Type Bel\u00f8b Selskabsskat 25% Udbytteskat 36% Udbytte er fradragsberettiget, hvorved selskabsskat og udbytteskat tilsammen udg\u00f8r 36 % Personskat Skattem\u00e6ssigt underskud Selskaber med tilladelse til efterforskning eller udnyttelse af r\u00e5stoffer kan fremf\u00f8re skattem\u00e6ssige underskud uden tidsbegr\u00e6nsning. Fremf\u00f8rte skattem\u00e6ssige underskud kan maksimeres i henhold til bestemmelser om ejerskifte. Skattem\u00e6ssige underskud kan ikke tilbagef\u00f8res. Klik HerMoms [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3737,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"iawp_total_views":285,"footnotes":""},"class_list":["post-3796","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/pages\/3796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/comments?post=3796"}],"version-history":[{"count":3,"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/pages\/3796\/revisions"}],"predecessor-version":[{"id":18496,"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/pages\/3796\/revisions\/18496"}],"up":[{"embeddable":true,"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/pages\/3737"}],"wp:attachment":[{"href":"https:\/\/govmin.gl\/da\/wp-json\/wp\/v2\/media?parent=3796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}