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Good offer Denmark STANDARD
Denmark is among the Scandinavian countries, located in the Northern Europe, bordered by Switzerland and Germany. Denmark is a member of EU, but not part of the Eurozone, and has its own currency - the Danish krone. The preferential tax regime for holding companies allowed to use such kind of companies as an effective tax planning tool. The EU directive on subsidiaries and holding companies extends to the Denmark thanks to EU membership.
Holdings in Denmark may be exempt from paying taxes on dividends, which are received from foreign subsidiaries, in the event that:
- Danish holding controls at least 25% of the subsidiary’s shares;
- The period of dividends distribution on it, is for at least 12 months;
- Subsidiary is not considered as financial one and not located in the territory of the country with low taxation.
In that case, if subsidiary is located outside the EU, but is in a country with which Denmark signed an agreement on avoidance of double taxation, tax payment on dividends is not required.
Holdings are exempt from tax:
- On the capital gains from the sale of shares in foreign subsidiary, if it were the holders of the shares for at least three years;
- On withholding if holding pays dividends to foreign parent company, regardless of the level of taxation in the country where it is registered (for example, the classic offshore). Offshore Denmark has the following advantages:
- High reputation of the company, registered in respectable jurisdiction;
- Large number of agreements on avoidance of double taxation;
- Possibility to minimize the tax payments;
- Ability to open a bank account anywhere in the world.
There are the most popular types of companies in Denmark:
Joint-stock companies (A / S)
Limited Liability Company (APS, SMBA)
Limited Partnership (K / S)
As for A/S and ApS, there are requirements to the size of the share capital, which amounts 500 000 DKK and 80 000 DKK. The share capital must be fully paid at the time of registration, after which it became the company’s property. Directors of the Company may be private persons (at least one) with no residency requirements - in the case of ApS. For A/S it is necessary at least one director with Danish citizenship. The founders may be private or legal persons without citizenship requirements, minimum number – is one founder. It is necessary company’s soviet for A/S management (minimum three people), the majority of which must have the Danish residency. The Director may also be part of the company’s soviet. Companies must have Danish legal address and use local audit services, combines the functions of auditor and accountant. It is necessary to submit the financial statements.
For partnerships (K/S) there is no capital requirements. Partnership establishment requires minimum two partners – private or legal persons with any residency. The general partner with unlimited liability is liable for all company`s obligations by own assets and must be resident of one countries with which Denmark signed an agreement on avoidance of double taxation. His interest in the partnership capital should not be less than 51%. Limited partners (at least one) are responsible only within their contribution to the partnership. It is necessary the presence of director, which may be general partner - private or legal person. The Partnership is not considered as tax subject at the corporate level in the case if company does not conduct business across Denmark. That is the size of paid taxes depends from the tax regime of those countries, the residents of which are partners.
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