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Introduction | Information
DENMARK
 
Denmark will not be the obvious choice for those looking for tax-efficiency, but the introduction of the Danish Holding Company in 1999 has created interest amongst investors. Since then it has been possible to route investments through a Danish Holding Company without evoking tax on dividends. This combined with Denmark’s 80 tax treaties means that, with proper structuring, companies can route dividends through the jurisdiction free of or subject to minimal withholding taxes.
Denmark set out to attract a large number of holding companies by eliminating withholding taxes and extending its tax treaty network. 500 holding companies have now been established in Denmark. Although not a cheap option – establishment costs are relatively high – it achieves the purpose.
- Ideal European base
- Onshore presence
- No dividend withholding tax
- Good for trading structures
- Of worldwide interest, not just Europe
- Civil law system
- Numerous tax treaties
- No capital duty
- Shelf companies available
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