Daily Tax Report: International
August 29, 2022, 5:00 a.m.
On August 19, the Danish Customs and Tax Administration published decision No. SKM2022.396.SR online, explaining the tax treatment of transfers to a non-profit foundation. A taxpayer and his children were sole shareholders of holding companies that held equity interests in a group of companies. The taxpayer requested clarification on the tax consequences of the group’s restructuring plans, including the transfer of shares in the newly created holding company to a non-profit foundation, cash transfers and the removal of dividend restrictions on certain shares. The tax agency clarified that because the fund is a nonprofit foundation, not a family fund that grants preferential rights…
Danish tax agency explains tax treatment of transfers to non-profit foundation, lifting of dividend restriction and latest update
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Denmark’s tax agency explains the tax treatment of transfers to a non-profit foundation, the lifting of the dividend restriction and more
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