likvidationsprovenu

  • Company Liquidation Proceeds Reporting to Skat: Who Files and When

    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…

  • 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,…