OrbitaxOrbitax

Tax reform 2010 – corporate taxation

|Approved Changes|Denmark
Denmark

On 28 and 29 May 2009, the parliament passed the law proposals regarding the tax reform, which will generally enter into force on 1 January 2010. The new rules regarding dividends are effective for dividends which are distributed from 1 January 2010.

The main amendments are summarized below:

Taxation of dividends and capital gains on shares harmonized

Shares are classified into three different classes:

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.

Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.