Policy Document

Act on the amendment of the Tax Assessment Act, the Law on the Child and Youth Allowance, and the Act on Income Tax (Law 920 of 18 September 2012)






Family & Children


Family Allowances

Main implications

This act imposes a reduction in the child and youth allowance for providers with a yearly income of more than 700,000 DKK: The amount of the reduction is equal to two per cent of the value of the taxable income exceeding 700,000 DKK. A tax deduction is established for single providers, who receive the extra child allowance. The rates are: for 2014: 2.6 %, basic amount: 8,400 DKK; 2015: 5.4 %, basic amount: 17,300 DKK; 2016: 5.6 %; basic amount: 17,900 DKK; 2017: 5.75 %; basic amount: 18,500 DKK; 2018: 6.0 %; basic amount: 19,300 DKK; 2019 and subsequent years: 6.25 %; basic amount: 20,000 DKK.

Benefits & Requirements

Coverage: Eligible groups or beneficiaries


Target group


Types of benefits guaranteed by this document


Read the Law

Original full text source in native language

Lovtidende A: Lov om ændring af ligningsloven, lov om en børne- og ungeydelse og personskatteloven (Skattereformen – forhøjelse af beskæftigelsesfradraget og topskattegrænsen, ekstra beskæftigelsesfradrag for enlige forsørgere, aftrapning af børne- og ungeydelsen for familier med høje indkomster m.v.); Skatteministeriet; Journalnummer 12-0173669

Original full text web source in native language


Comments & Clarifications

This is the first law that stipulates differences in the child allowance based on income.


Lene Tølbøll
Department of Sociology and Social Work
Aalborg University

Data collected in the framework of the Population Europe Research Finder and Archive (PERFAR)

Cite as

SPLASH-db.eu (2014): Policy: "Act on the amendment of the Act on Family Allowance for Children and the Advance Payment of Children’s Subsidies and the Act on the Child and Youth Allowance (Law 1398 of 23 December 2012)" (Information provided by Lene Tølbøll). Available at: https://splash-db.eu [Date of access].