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  • Article

    Material Changes In Favourable Danish Expatriate Tax Scheme

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

    New Methods In The Fight Against Sheltering The Assets Of Wealthy Danes In Tax Havens

    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.
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
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

    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

    Cross Border Mergers

    Two decisions by the Danish National Tax Tribunal have caused a change of Danish Merger Tax Act.
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Tax Amnesty

    "All parties in the Danish Parliament, except for the Social Democrats, have agreed to introduce a tax amnesty scheme in 2011 for taxpayers with assets in tax haven countries."
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • Article

    Danish Taxation On Offshore Wind Farms, Energy Islands And CO2 Storage Facilities

    New rules on taxation of activities in Denmark's Exclusive Economic Zone widen the Danish territorial taxing powers, and foreign companies and persons covered by the rules may thus incur...
    DenmarkTax
    Gorrissen Federspiel
    Gorrissen Federspiel
  • 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

    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

    Withholding Tax At Source On Interest Paid To Swedish Parent Company - Beneficial Owner

    The Danish National Tax Tribunal has made a ruling in a case concerning a Danish company's payment of interest to its Swedish parent company.
    DenmarkTax
    Kromann Reumert
    Kromann Reumert
  • 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
  • Showing 1–13 of 13 results

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