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Generic Tax Name Insurance tax - Tax on third-party insurance for motor vehicles
Tax name in the national language Afgift af ansvarsforsikringer for motorkøretøjer (Motoransvarsforsikringsafgiftsloven)
Tax name in English Tax on third-party insurance for motor vehicles etc.
Member State DK-Denmark
Tax in force since 1975/05/07
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law on tax on third‑party insurance for motor vehicles etc. (motoransvarsforsikringsafgiftsloven), see Statutory Notice No 216 of 12 March 2007.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

 
Tax object and basis of assessment

Third party insurance for motor vehicles, tractors, trailers, semi‑trailers, side‑cars and towed appliances registered in accordance with the Road Traffic Act. Tax is also payable on third‑party insurance for motor‑assisted cycles (mopeds).

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

The tax amounts to 42.9 % of the premium for third party insurance, exclusive of tax, and to 34.4 % of the premium for buses which are solely used for tourist and commissioned haulage under the law on bus haulage.

The tax amounts to DKK 230 annually for motor‑assisted cycles (mopeds) and electric motorcycles.

Commercial and delivery vehicles and trailers are exempt, if used for road haulage.

 
Tax due date

 
Tax collector

 
Special features

Declaration:

The tax is paid by the motor‑vehicle insurers, who must therefore present themselves for registration with the customs administration. Such companies must quote the amounts due for the previous month by the 15th of each month at the latest, and must pay the taxes for a given month by the 15th day of the following month.

 
Economic function







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Environmental taxes



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Tax revenue
ESA95 code d214ga

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,732.31 DKK 0.09
2011 1,746.24 DKK 0.10
2010 1,853.56 DKK 0.10
2009 1,897.68 DKK 0.11
2008 1,975.77 DKK 0.11
2007 2,103.71 DKK 0.12
2006 2,121.35 DKK 0.13
2005 2,045.10 DKK 0.13
2004 1,999.40 DKK 0.13
2003 1,945.70 DKK 0.14
2002 1,809.30 DKK 0.13
2001 1,503.30 DKK 0.11
2000 1,327.30 DKK 0.10

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