The European Commission has formally requested Denmark to change its taxation of dividends distributed to foreign investment institutes with minimum taxation (investeringsinstitutter med minimumsbeskatning).

In Denmark, dividends distributed to funds registered as "investment institutes with minimum taxation" are exempted from tax, but only if the institute is Danish. The Commission considers that the Danish tax rules discriminate against "investment institutes with minimum taxation" from other Member States. This breaches the freedom to provide services and the free movement of capital as set out in the EU Treaties. 

European Commission nr. MEMO/13/375, 25 April 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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