Cooperative Capital Distributions to Skat: The Section 30 Filing
Skattestyrelsen’s current reporting guide sets out the operational rules for cooperative capital distributions, including corrections to earlier years. The duty behind it is section 30 of skatteindberetningsloven, the Danish Tax Reporting Act: a cooperative association covered by section 1(1)(3) of selskabsskatteloven that distributes capital fund assets to current or former members reports those distributions to…