Group taxation

In Denmark there is compulsory group taxation between Danish companies.

This means pooling of income from all companies included in the group taxtion.

There are some conditions, which must bee met.

Some of the most important are:
The parent company holds directly or indirectly through companies included in the group taxation more than 50% and the wotes of the shares in the subsidiaries.

International group taxation can bee choosed, but national group taxation is an obligation.
If international group taxation is chosen, it will be Necessaire to take all foreign companies into group taxation, and this will demand a great deal of considarations.