Income from shareholdings

(corp. taxation)

If the Danish company own at least 10% of the share capital dividends and capital gains from sale of the shares are exempt from taxation
  1. if the subsidary is within the EU or in a country with which Denmark have a double taxation agreement and
  2. the dividend received does not constitute as an deductible expense for distributing Company.
Capital Gains from realization and changes in value of shares below 10% ownerships and other securities will be taxed. Losses can be deducted in computation of the taxable income.