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By Torben Waage, Jeppe Buskov, Michael Nørremark
Crowdfunding is on the rise all over the world, and figures from Europe show that the amount of funds raised via crowdfunding grew by as much as 146% from 2012 to 2014.
By Arne Ottosen, Michael Nørremark, Tobias Triton Frost
The Danish tax authorities have announced that negative interest rates are interest for tax law purposes.
By Jeppe Buskov, Jacob Madsen, Andreas Hallas, Oliver Machholdt
On 29 January 2014, The Danish Minister for Business and Growth presented a proposal to amend inter alia the Danish Alternative Investment Fund Managers Act (the "AIFMA").
By Arne Ottosen, Michael Nørremark
Following a European Court of Justice judgment holding that the present Danish exit tax rules for companies are incompatible with the freedom of establishment in the EU/EEA, a bill has been presented amending the rules.
By Arne Ottosen, Kristine Laursen
The majority of Danish tax disputes are settled within the administrative complaints system before the Danish National Tax Tribunal, which is an administrative appeals body that hears complaints in direct and indirect tax matters.
By Arne Ottosen, Christina Andersen
Considering the administrative and commercial advantages of concentrating an international group's bookkeeping and accounting records in one place, groups with branches or subsidiaries in Denmark should consider applying for permission to retain accounting records abroad.
By Arne Ottosen, Michael Nørremark, Stine Andersen
The CJEU has recently held that the Danish rules on exit taxation of cross-border transfers of assets within a company are contrary to EU law.
By Arne Ottosen, Henrik Lauritsen, Mette Porskær Winther
Danish taxpayers who have not declared deposits etc. in for example foreign banks, and who have not already been contacted by the Danish Tax Authority or other Danish authorities regarding the issue, have the possibility of voluntarily declaring the deposits against a reduced fine and without the risk of imprisonment.
By Mette Porskær Winther
The notion of "beneficial owner" has in recent years been intensely debated in Denmark.
By Jens Steen Jensen, Michael Budtz, Jens Hyldahl Bjerregaard, Susanne Scott Levinsen, Ulrik Hedegaard
The Danish Folketing finally enacted the bill on the maximum period of payment on 11 December 2012.
By Michael Nørremark, Henrik Lauritsen
A new Danish tax Act imposes increased fines for non-compliance with the reporting requirements for share-based incentive schemes.
By Arne Ottosen, Michael Nørremark, Jens Hyldahl Bjerregaard, Rasmus Højbo Schjoldager
The Danish Parliament, Folketinget, decided on Friday 14 December 2012 to abolish taxation on companies' gains on unlisted portfolio shares - the so-called entrepreneur tax ("iværksætterskat").
By Arne Ottosen, Michael Nørremark
We have previously informed about a bill proposing to introduce, inter alia, anti-avoidance rules regarding withholding tax on out-bound dividends from certain Danish holding companies.
By Helene Amsinck, Jens Lund Mosbek, Marianne Granhøj, Tina Brøgger Sørensen
This is a contribution to the European Employment Law Update - December 2012.
By Arne Ottosen, Michael Nørremark
Following the Santander judgment by the European Court of Justice and the EU Commission's letter of notice to the Danish Government earlier this year, foreign investment funds having suffered Danish withholding tax on dividends should file protective claims for refunds with the Danish tax authority.