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The third issue of tax:watch 2019, a newsletter about Danish Tax and VAT
Guidelines have been issued for resumption of creditor companies’ tax liability on interest income, if a foreign group company’s (debtor) right to deduct the interest expenses has been limited as a result of rules on thin capitalization
The Court of Justice of the European Union rules in favour of the Danish Ministry of Taxation in several decisive cases concerning the concept of “beneficial owner”
In general, annual corporation tax returns must be filed no later than six months after the end of the financial year and by 1 August after the end of the financial year at the latest.
Danish companies, which are part of a group of Danish companies, are covered by the mandatory rules on national joint taxation. International joint taxation with foreign group companies, foreign permanent establishments and foreign real estate is voluntary.
When an individual comes to Denmark to work, several tax issues arise. In the following, we clarify some of them.
A foreign investor may invest directly in real estate in Denmark or through a Danish company. A direct investment involves that the foreign investor becomes liable to tax to Denmark but limited to income related to the investment
The Danish tax rules require that affiliated companies transact with each other on the same terms and conditions that they apply to unrelated parties. This is known as the “arm’s-length principle”. In order to comply with this requirement, it is therefore necessary to have established internal...
The second issue of tax:watch 2019, a newsletter about Danish Tax and VAT