Denmark Tax Agency Posts Decision Clarifying Payroll Tax Liability of Foreign Branch Company

The Danish Customs and Tax Administration Feb. 23 posted online National Tax Court Decision No. SKM2023.98.LSR, clarifying the payroll tax liability for a non-resident company operating a branch office in Denmark. A company established in Great Britain, and engaged in the management of investment funds, established a branch in Denmark with one employee. The company sought clarification as to whether its activities in Denmark subjected it to payroll tax. The tax council found the company was subject to payroll tax. The National Tax Court upheld the decision, finding that: 1) the services provided by the company were subject to payroll ...