Skattepligtig

Skattepligtig is a Danish term used in tax law to describe something that is subject to taxation. It refers to income, wealth, or transactions that fall within the scope of Danish taxation and must be reported to and assessed by the tax authorities (Skattestyrelsen). The concept applies to individuals and legal entities and is determined by rules on residence, source of income, and the nature of the item.

For individuals, most ordinary income such as wages, self-employment profits, capital income (interest, dividends, gains on assets) and rents are skattepligtige, though exemptions, deductions and tax credits may reduce the payable tax. Certain items may be skattepligtige only under certain conditions or for certain persons, while others are skattefri (exempt from tax). For companies, profits and certain assets or transactions may be skattepligtige for corporate income tax or other levies.

The determination of skattepligt depends on factors like residency status (residents taxed on worldwide income; non-residents taxed on Danish-sourced income), the location of the income or asset, and applicable tax treaties. In practice, the term helps distinguish taxable from tax-exempt material in tax returns, notifications, and assessments.

Overall, skattepligtig denotes the duty to pay tax on the involved item according to Danish tax law, with the exact liability governed by specific statutes, deductions, and rates set by the tax authority.