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  • Article

    Tax Fraud Related To Reclaim Of Danish Withholding Tax

    Since August 2015 the Danish Tax Authorities have been investigating a possible tax fraud case related to the reclaiming of Danish WHT. Repayments of WHT on dividends based on the application of the respective Double Tax Treaty...
    DenmarkTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Danish List Of Non-Cooperative Tax Jurisdictions Proposed To Be Revised

    A bill has been proposed to the parliament to revise the Danish list of protective measures. The bill may have tax consequences for companies with activities in Bahamas, Belize, Seychelles...
    European UnionTax
    Kromann Reumert
    Kromann Reumert
Article

Denmark Intends To Terminate Tax Treaty With Russia

On 20 April 2023, the Danish Minister for Taxation published a draft bill allowing the Danish Government to terminate the tax treaty between Denmark and Russia.
DenmarkTax
Kromann Reumert
Kromann Reumert
  • Article

    Last Chance For Tax-Exempt Distributions?

    We have previously informed about a bill proposing to introduce, inter alia, anti-avoidance rules regarding withholding tax on out-bound dividends from certain Danish holding companies.
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Ophævelse Af Udbyttebeskatningen På Selskabers Unoterede Porteføljeaktier

    Den 19. december 2024 blev lovforslag nr. L 28 vedtaget, hvilket ophæver beskatningen af udbytter, som selskaber modtager af skattefri porteføljeaktier.
    DenmarkTax
    Andersen Partners
    Andersen Partners
  • Article

    Draft Bill On Revised Danish List Of Non-cooperative Tax Jurisdictions Has Been Published

    A draft bill on the revision of the Danish list of protective measures was published on 20 November 2023. The draft bill may have tax consequences for companies with activities...
    GlobalTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Abolition Of Dividend Taxation On Companies' Unlisted Portfolio Shares

    On 19 December 2024, Bill no. L 28 was passed which abolishes taxation on dividends received by companies on tax-exempt portfolio shares.
    DenmarkTax
    Andersen Partners
    Andersen Partners
  • Article

    More Jurisdictions Added To EU's Blacklist

    A revision of the so-called "blacklist" of non-cooperative jurisdictions was recently adopted by the EU Council. The revision may have tax consequences for Danish companies that still operate...
    European UnionTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Beneficial Ownership: Final Judgments In "Danish Cases" - Interest

    On 4 May 2023, the Danish Supreme Court gave final judgments in the last two of the so-called "Danish Cases". Ruling on interest payments and accruals to group companies...
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Beneficial Ownership: Final Judgements In "Danish Cases" - Dividends

    On 9 January 2023, the Danish Supreme Court gave final judgements in the first two of the so-called "Danish Cases" to reach the Court. Ruling on dividends distributed to holding companies...
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • Article

    The Supreme Court Finds In Favour Of The Ministry Of Taxation In Another "Beneficial Owner" Case

    Today, the Danish Supreme Court upheld the judgment given by the Danish High Court in March 2022 in yet another case in the so-called "beneficial owner" group of cases.
    DenmarkTax
    Plesner
    Plesner
  • Article

    New Danish Anti-Avoidance Rules On Withholding Tax On Dividends

    On 3 October 2012, the Danish Ministry of Taxation presented a bill containing - inter alia - anti-avoidance rules regarding withholding tax on dividends.
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Doing Business In Denmark

    A guide for overseas businesses wishing to take their business to Denmark.
    DenmarkCorporate/Commercial Law
    Ebl Miller Rosenfalck
    Ebl Miller Rosenfalck
  • Showing 1–13 of 13 results

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