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← 🇩🇰 Folketinget/LOV72003L0048DNK_29254

Lov om aendring af forskellige skattelove (Rentebeskatningsdirektivet, rente/royaltydirektivet, koncerninterne lan, fraflytterbeskatning, omregning til helarsindkomst, bruttobeskattede personer)

Stage enactedUpdated 5d ago

This Danish law amends several tax acts to implement EU directives on interest taxation and related financial matters. It aims to harmonize rules for taxing interest income within the EU and address issues like profit shifting. The changes affect individuals and companies dealing with cross-border interest payments, royalties, and intra-group loans. It also updates rules for taxation of individuals moving abroad and annual income calculations.