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Danish Government Proposes Amendments to Capital Gains and Dividends Taxation

|Proposed Changes|Denmark
Denmark

Denmark's Minister of Taxation Karsten Lauritzen has presented a bill to parliament that would amend the country's taxation of capital gains and dividends. The legislation includes an expansion of the participation exemption for dividends and capital gains received, and a reduction in the withholding tax on dividend payments.

Expanding the Participation Exemption

Currently, Denmark's participation exemption applies for capital gains and dividends received on shareholdings that represent at…

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