EYDanish Government proposes new rules to align dividend taxation with EU law
|Tax Alerts, Legislation & Policy, Na ...|Denmark, European Union
Executive summary
On 14 April 2021, the Danish Government introduced Bill No. L 211 (the Bill) before Parliament to align Danish taxation of dividends paid to nonresidents with European Union (EU) law.
Under the Bill:
- Danish resident investment institutes classified as Investment Institutes with minimum taxation for Danish tax purposes will be subject to a 15% withholding tax on dividends from Danish…
