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On 8 October 2008 the Danish Minister of Taxation presented a bill to amend Danish tax legislation on investment funds making it easier for foreign investment funds to obtain status as share-based distributing investment funds

TAXATION OF GAINS ON UNITS IN INVESTMENT FUNDS

Under Danish law the tax treatment of gains on units in an investment fund depends on the tax status of the investment fund.

For individuals gains on units in an investment fund are taxed as share income if the investment fund qualifies as a...

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