Liquidation proceeds to be paid to individuals may qualify as a dividend payment according to an enacted bill.

The favourable tax scheme is changed materially in two ways - one change tightens the rules, and one change makes the scheme more attractive.

With data from banks and the Danish Payments System, the Danish Tax Administration (SKAT) has investigated foreign credit cards with an unnatural consumption in Denmark, and so far the "Credit Card Project" has revealed a large volume of unknown assets in tax havens.

I december 2023 indgik regeringen sammen med flere politiske partier en aftale om ændringer i personskatten, herunder boafgiften.

During the summer the Danish government has published a new action plan on regulation of multinational companies based in Denmark and in foreign countries.

So far, the lending of securities traded on a regulated market has not been considered a dis-posal for Danish tax purposes, provided that a number of conditions were met, including a maximum lending period of six months.

The European Court of Justice recently ruled that the Danish rules entailing an immediate levy of exit taxes on and collection of such taxes from corporate taxpayers when assets and liabilities are transferred cross border constitute an infringement of EU freedom rights.

The Danish tax authorities take a very restrictive position on the invoicing of directors' fees through consultancy firms, etc. and not as personal income belonging personally to the directors.

The Danish tax authorities have announced that negative interest rates are interest for tax law purposes.

Tidligere i år skrev vi om en eventuel ændring i boafgiftsloven, hvor regeringen sammen med flere politiske partier foreslog ændringer i personskatten...

Some important changes to Danish tax and company law have been introduced in the recent years.

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...

The Danish Parliament, Folketinget, decided on Friday 14 December 2012 to abolish taxation on companies' gains on unlisted portfolio shares - the so-called entrepreneur tax ("iværksætterskat").

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...

Denmark's Skat settled its £1.4 billion Cum-Ex claim against a former Barclays director and four companies, amidst ongoing High Court proceedings, with defendants maintaining denial of fraudulent involvement.

Two decisions by the Danish National Tax Tribunal have caused a change of Danish Merger Tax Act.

Following adoption by the Danish Parliament on 8 May 2012, a Danish tax amnesty scheme is now open up to and including 30 June 2013.

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.

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.

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