Denmark Tax News

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Treaty between Belarus and Singapore signed

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Government plans to reduce corporate income tax rate

4 May 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

New anti-avoidance rules adopted

10 February 2013

Treaty between Czech Republic and Denmark enters into force

10 February 2013

Law exempting capital gains on certain portfolio shares adopted

10 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Draft bill on new anti-avoidance rules published

2 December 2012

Treaty between Hungary and Denmark enters into force

23 October 2012

Law proposal exempting capital gains on certain portfolio shares published

23 October 2012

Treaty between Switzerland and Denmark – Swiss Federal Administrative Court rules on the definition of beneficial ownership

23 October 2012

Draft bill proposing recharacterization of shareholder loans

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Bill on additional depreciation adopted

3 September 2012

Draft bill on additional depreciation published

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Corporate tax amendments adopted and new rules on withholding tax refunds introduced

29 July 2012

Treaty between China (People's Rep.) and Denmark signed

29 July 2012

Government publishes tax reform plan – Corporate taxation

25 July 2012

Treaty between Israel and Denmark enters into force

4 March 2012

Treaty between Denmark and Czech Republic – details

24 November 2011

Treaty between Denmark and Cyprus enters into force

15 September 2011

Election plans to reduce corporate tax rate

27 July 2011

Treaty between Denmark and Hungary – details

21 June 2011

Treaty between Denmark and Cyprus – details

30 March 2011