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Denmark proposes nonresident taxation on interest related to Danish real estate and expanded withholding tax obligation

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Denmark

  • From 1 July 2025, Denmark proposes to tax interest incurred on loans related to Danish real estate that nonresident companies pay to affiliated nonresident companies; a tax is also proposed for capital gains on loans financing real estate in Denmark.
  • Further, the scope of the withholding tax obligation would be expanded in relation to interest and capital gains stemming from loans and royalties.
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