Corporate Tax in Denmark

Overview by
Tax Base For Resident and Foreign Companies
Resident companies are taxed on worldwide income, with foreign branches and foreign real estate of Danish companies exempted. Non-resident companies are taxed only on Danish-source income. A corporate entity is resident if it is registered in Denmark or if its place of management is in Denmark. The 28% tax rate applies to all forms of companies and branches.

Tax Rate

Corporate tax 25%
Tax Rate For Foreign Companies
Dividends received from a Danish or foreign company are tax-exempt where a company has owned 20% of the share capital for one year. The threshold for the eligible holding is 10%, in accordance with EU directive 2003/123.
Capital Gains Taxation
Capital gains are normally included in taxable income of companies. Long-term gains on shares are tax-free. Capital gains of individuals are taxed at 28% up to DKK 45,500 and 43% above.
Main Allowable Deductions and Tax Credit
For infomation on company deductions consult the  Deloitte Tax guide
Other Corporate Taxes
Registration duty, Real property tax, Stamp duty.

Country Comparison For Corporate Taxation

  Denmark OECD United States Germany
Number of Payments of Taxes per Year 9.0 14.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 135.0 199.3 187.0 215.0
Total Share of Taxes (% of Profit) 29.2 43.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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