Archive: Denmark
Setting tax policy: unintended consequences
January 24, 2013. Tags: Denmark, Financial Services, GAAR, tax policy
Setting tax policy is fraught with challenges, with well-intentioned ideas leading to unexpected outcomes. See which measures authorities can take to reduce their frequency and impact.
Czech Republic and Denmark: treaty enters into force
January 3, 2013. Tags: capital tax, Czech Republic, Denmark, income tax, treaty
On 22 December 2012, the Czech Republic–Denmark Income Tax Treaty (2011) entered into force. The treaty generally applies from 1 January 2013. From this date, the …
Denmark: draft bill on new anti-avoidance rules published
October 15, 2012. Tags: anti-abuse, anti-avoidance, Denmark, tax amendments, tax policy
On 3 October 2012, the Ministry of Taxation published a draft bill (L 10) introducing new anti-abuse rules. The purpose of the draft bill is to …
Switzerland and Denmark: Swiss Federal Administrative Court rules on the definition of beneficial ownership
September 10, 2012. Tags: beneficial ownership, corporate tax, Denmark, Switzerland
In a recently published decision of 23 July 2012 (A-1246/2011), the Swiss Federal Administrative Court decided a second case regarding the definition of beneficial ownership …
Denmark: law proposal exempting capital gains on certain portfolio shares published
September 7, 2012. Tags: capital gains, Denmark, tax exemption, tax law
On 30 August 2012, the Ministry of Finance published a law proposal according to which, capital gains on portfolio shares would become tax exempt. Details of …
Denmark: Budget for 2013 – plans announced
September 4, 2012. Tags: budget, Denmark, investment
On 27 August 2012, the Danish Government published a paper “På vej mod et stærkere Danmark” outlining the Budget for 2013 (the plan). The Government plans …
Germany and Denmark: treaty – Ministry of Finance annuls previous guidance on application of the treaty to income received by personnel working on ships registered in the Danish Ship Register
August 31, 2012. Tags: Denmark, Germany, income, treaty
In a recently published letter, dated 15 August 2012, the German Ministry of Finance announced the annulment of previously issued guidance dated 4 March 2002, …
China and Denmark: treaty signed
June 22, 2012. Tags: China, Denmark, income tax, treaty
On 16 June 2012, the China (People’s Rep.) and Denmark signed a tax treaty in Copenhagen. Once in force, the new treaty will replace the China …
Denmark: corporate tax amendments adopted and new rules on withholding tax refunds introduced
June 20, 2012. Tags: corporate tax, Denmark, tax amendments, withholding tax
On 13 June 2012, the Parliament adopted the bill (L 173) amending corporate tax. The bill was approved, except for that: In respect of the carry forward …
Denmark: Government publishes tax reform plan – corporate taxation
June 8, 2012. Tags: capital gains, corporate tax, Denmark, investment, tax reform
On 29 May 2012, the Government published a tax reform – Denmark at work – which mainly aims to create economic growth and more jobs, …
Treaty between Denmark and Hungary approved by Denmark
June 6, 2012. Tags: capital tax, Denmark, Hungary, income tax, treaty
On 24 May 2012, the Danish Parliament approved the Denmark–Hungary Income Tax Treaty (2011). Once in force and effective, the new treaty will replace the Denmark–Hungary …
Denmark: Social security charges from 2011
November 29, 2010. Tags: Denmark, News, social security
Danish social security charges “labor market contribution” (LMC) of 8 % will be considered purely as a tax from 1 January 2011. The result of this …
Loading ...