title: Act respecting the family allowance for children, No. 147, 19 March 1986, and Act respecting children's allowances and the advance payment of children's subsidies, No. 350, 4 June 1986.
abstract: In 1986, Denmark's family allowance scheme was modified by these two Acts with effect from 1 July 1987.  The regular allowance and the youth allowance were abolished by the second Act and replaced by the first Act with a single allowance "for children in the family" payable with respect to every child under the age of 18.  The new allowance is payable quarterly and set at DKr 1250 per quarter.  Payment of the allowance is taxable in Denmark, but no longer conditional on the child being permanently resident in Denmark.  Allowances are no longer dependent on the income of parents and are adjusted by a percentage fixed by law every year, rather than by the cost of living.
mesh_terms: D000385:Aid to Families with Dependent Children; D003710:Demography; D003718:Denmark; D019049:Developed Countries; D005060:Europe; D016656:Family Planning Policy; D005843:Geography; D007878:Legislation as Topic; D011153:Population; D011640:Public Policy; D012111:Residence Characteristics; D012537:Scandinavian and Nordic Countries
keywords: Denmark; Developed Countries; Europe; Family Allowances--legal aspects; Family Policy; Geographic Factors; Legislation; Northern Europe; Policy; Population; Residence Characteristics; Resident Status--legal aspects; Scandinavia; Social Policy; Spatial Distribution