Denmark Tax News

Protocol to treaty between Belgium and Denmark enters into force

2 December 2013

Budget for 2014 – individual taxation

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Protocol to treaty between Denmark and Luxembourg signed

2 December 2013

Protocol to treaty between Denmark and India signed

2 December 2013

Treaty between Denmark and Kuwait enters into force

2 December 2013

Amendments to corporate income tax changes adopted

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Bills on corporate income tax changes published

27 June 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Treaty between Belarus and Singapore signed

24 June 2013

Withholding tax under EU Savings Directive to be abolished

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

Bill on additional depreciation adopted

3 September 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