Company liquidation proceeds reporting to Skattestyrelsen follows the wind-up timetable. Section 28 a of skatteindberetningsloven, the Danish Tax Reporting Act, requires the distributing company, or whoever makes the distribution on its behalf, to report each recipient’s share of the liquidation proceeds in the calendar year the proceeds are paid out and before the company is…
Skattestyrelsen published version 1 of the Skat Årsbrev 2026 on 29 June 2026. The annual letter lists the changes and clarifications that reporting entities must build into their eKapital reports on interest, securities and pension contributions for year-end 2026 (Årsultimo 2026) and for the ongoing and quarterly reporting that follows in 2027. Most of the…
On 30 September 2026 Skattestyrelsen published the Indberetningsvejledning om Udlån årsultimo 2026 (S nr. 113), the guide that governs loan reporting to Skat for calendar year 2026. Section 13 of the Danish Tax Reporting Act (skatteindberetningsloven) requires businesses within the Act’s territorial scope that grant or intermediate loans in the course of their business to…
Skattestyrelsen published the Indberetningsvejledning om Indlån 2026 (S nr. 116) on 30 September 2026, the guide that sets out how deposit reporting to Skat works for calendar year 2026. Under section 12 of the Danish Tax Reporting Act (skatteindberetningsloven), banks, lawyers and others within the Act’s territorial scope that receive or intermediate deposits are subject…
Skattestyrelsen published version 1.8 of its EIS reporting guide, the Indberetningsvejledning til etableringskontosystemet, on 28 September 2026, and it applies to every report an account-holding bank in Denmark makes from 1 October 2026, corrections for earlier years included. EIS reporting covers bank reporting of deposits and withdrawals on four tax-favoured account types: the etableringskonto (establishment…
Liquidation proceeds reporting to Skattestyrelsen rests on section 28 a of skatteindberetningsloven, the Danish Tax Reporting Act. Section 28 a entered into force on 1 January 2024; the current liquidation proceeds reporting rules took effect from 1 January 2025 and apply to reporting concerning calendar year 2025 and later. For investment associations and similar entities,…