Denmark Tax Agency Clarifies Investments Eligible for Corporate Tax Regime

The Danish Customs and Tax Administration March 5 posted online Tax Council Binding Answer No. SKM2026.122.SR, clarifying investments eligible for the corporate tax regime. The taxpayer, a limited liability company, proposed to invest in unlisted shares through alternative investment funds taxed under the Share Capital Gains Taxation Act and structured as limited liability companies, and be able to buy back the shares, paying a redemption fee. The taxpayer inquired whether it was a tax-exempt investment company under the Act and whether investments in it would qualify for the corporate tax regime. Upon review, the Tax Council found that the taxpayer ...