Liquidation Proceeds Reporting to Skat: Section 28a for Danish Funds
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,…