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23 January 2019

Basically, a foreign parent company has four different models for improving the financial basis of a Danish subsdiariy:1. Guarantee for the subsidiary’s debt2. Loan to the subsidiary3. Capital contribution without issue of shares4. Capital contribution against issue of shares. 

/en-gb/insights/tax-and-vat/reconstruction-of-danish-subsidiaries
23 January 2019

Denmark levies withholding taxes on the following outbound payments: 

/en-gb/insights/tax-and-vat/danish-withholding-taxes–outbound-payments
15 January 2019

Subsistence allowances are amounts paid to cover the cost of food, accommodation and minor necessities in connection with business travels. Subsistence allowances can be paid tax-free, provided certain conditions are met. If these conditions are not met, however, a tax is levied on the allowances...

/en-gb/insights/tax-and-vat/tax-free-subsistence-allowances
20 December 2018

The tax authorities seem to be more successful in winning legal proceedings concerning untimely submission of TP documentation than cases concerning adjustment of intra-group prices. A new ruling confirms the high level of fines.

/en-gb/insights/taxwatch-insights/taxwatch-articles-2018/late-submission-of-tp-documentation-will-result-in-large-fines
20 December 2018

The Danish tax authorities no longer provide a notification, if a company has used an invalid VAT number when reporting to the EC sales list. Companies must check for error messages and correct errors

/en-gb/insights/taxwatch-insights/taxwatch-articles-2018/verification-when-reporting-to-the-ec-sales-list-concerning-vat
30 November 2018

In a recent ruling, the Supreme Court concluded that a married couple’s filing of Danish tax returns as non-residents constituted acts of gross negligence

/en-gb/insights/taxwatch-insights/taxwatch-articles-2018/gross-negligence-the-supreme-court-rules-against-taxpayers
30 November 2018

The Danish tax authorities cannot define non-existent intra group transactions and use the lack of description of such transactions in the TP documentation as grounds for increasing the taxable income

/en-gb/insights/taxwatch-insights/taxwatch-articles-2018/again-the-danish-tax-authorities-were-defeated-in-tp-cases
Displaying 41 - 50 of 94
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