11 May 2016

Danish tax ruling may impact dividend taxation of private equity investors

The Danish tax authorities published a binding ruling on May 9 that tightens the Danish practice on beneficial ownership of dividends from Danish companies. The ruling may have adverse tax consequences on investments into Denmark by private equity funds and similar structures where portfolio investors are involved.

A Tax Alert prepared by Ernst & Young Denmark, and attached below, provides additional details.

———————————————
ATTACHMENT

Full text of Tax Alert 2016-0844

Document ID: 2016-0844