Category: Taxes, accounting and bookkeeping. Country: Denmark.
We specialise in the set-up, management and administration of Danish Holding Companies primarily for professional intermediaries in Denmark and Internationally. Our unique business philosophy and fixed fee policy provides the professional service required by our clients. About Denmark: According to an analysis by Economist Intelligence Unit, Denmark, for the second year in a row, ranks top as the best country in the world in which to operate a business. However it is the competitive holding rules that make Denmark an attractive place to establish a tax effective holding structure and French real estate structure. Denmark offers quick, informal and cost-efficient establishment procedures, no resident requirements for members of the Executive Board (CEO) and Supervisory Board, shareholders and board meetings can be held electronically, dividends can be distributed on an interim basis, no notarial deeds and no duty in the connection with share transfers. Finally, Denmark has one of the largest networks of double tax treaties consisting of more than 80 countries. Standard tax rate in Denmark is 25%. Danish Holding Companies: Since 1999, Denmark has offered a very attractive holding regime. The holding regime provides the possibility of no taxation on inbound or outbound dividend or interest payments. Capital gains arising from the sale of shares in a foreign company are not taxed if they are held for at least three years.
French real estate held by a Danish structure: A Danish company holding real estate in France will generally not be subject to Danish tax on income or gain deriving from such real estate. Accordingly, many French real estate structures have been established in Denmark recently. A recent binding ruling has confirmed the Danish position. The Danish aircraft structures: Aircrafts registered in Denmark and owned or operated by a Danish corporate entity can be leased/rented to another operator anywhere in the world with a Danish VAT rate of 0% on the lease rental. This construction can be very advantageous for primarily EU based owners of aircrafts. Disclaimer: The above is provided as an overview only and should not be relied upon in any way. Nordic Business Solutions specialize in the set-up management and administration of Danish Holding Companies, for advice on Danish and International Tax we recommend one of our professional associates.
Address: Nordic Business Solutions Lyngbyvej 20 2100 Copenhagen e-mail: info@nordicbsolutions.com
tel.: +45 87 88 44 96 fax: +45 69 80 20 12
