On 9 January 2023, the Danish Supreme Court issued a ruling regarding two beneficial ownership cases. These cases were submitted to the Court of Justice of the European Union for a preliminary ruling by the Danish high courts.This Alert summarizes the Supreme Court’s ruling in each case and its approach regarding beneficial ownership.Executive summaryIn February of 2019, the Court of Justice of the European Union (CJEU) ruled on several cases regarding the Danish withholding tax regime with respect to dividends and interest paid by Danish companies to companies in other European Union (EU) Member States.1 These cases were submitted to the...