Tax
International Tax
International tax law is becoming increasingly complex to navigate. At DAHL, we provide competent advice on various aspects of international tax law.
We have a specialised team that has in-depth knowledge and experience in advising on international tax law. Our advice covers all aspects of international tax law, and we assist in conducting tax cases from the National Tax Tribune and up to the Supreme Court.
We can assist you, if you need advice on e.g., …
Withholding tax
One of our areas of advice is, among others, the tax aspects in connection with a foreign company founding a permanent establishment in Denmark. In this regard, a number of questions arise: Does withholding tax have to be paid to Denmark? What does withholding tax have to be paid of? How much must be paid in withholding tax? Will the employees be limited to tax liability in Denmark? Does the foreign company have a withholding obligation to Denmark? When will the double taxation situation be dealt with? We can help answer and evaluate these questions and many others.
Foreign workers in Denmark
Another of our areas of advice is aimed at Danish companies that employ or hire foreign workers. Here, the question often arises as to whether the foreign workers are to be regarded as either (i) wage earners (where the employer must withhold A-tax and labour market contribution), (ii) temporary workers (where the employer in Denmark must withhold 30% in work-rental tax and labour market contribution) and (iii) self-employed (where the "employer" does not have to withhold taxes). The tax authorities are increasingly controlling foreign labour, which is why there are many tax cases in this area.
Moving to and from Denmark
A third of our areas of advice are the tax law aspects that arise when foreign persons move to Denmark, or when foreign persons move from Denmark. In this regard, our advice includes, among other things, when the person is considered to have established full tax liability to Denmark - or when the person is no longer fully liable to tax in Denmark, including what is required to cease tax liability to Denmark. In both cases, a valuation of the persons' assets must be prepared at the time of moving in and moving out. We assist with this.
We also advise on a number of other aspects within international tax law, including:
- Double taxation situations – both individuals and companies
- Tax consequences for Danish companies with a permanent establishment abroad
- Tax consequences for foreign companies with a permanent establishment in Denmark
- Financing structures for foreign investors
- Foreign investors' purchase of real estate, shares, etc. in Denmark
- The BEPS regulation
- Transfer pricing cases
- Limited tax liability to Denmark – e.g., Beneficial Owner cases
- Cross-border share-based salary schemes
If you or your company need advice on international tax law, please reach out to our specialists.
Did you read?
- How to establish a subsidiary in Denmark
- Do I have to pay tax on dividend from shares in Denmark?
- The General Anti-Abuse Rule (GAAR) in Denmark
- Beneficial Owner in Denmark
- Danish property value tax on foreign real estate property
- Social security cover when working in Denmark
- Social security cover when living in Denmark but working abroad
- Tax on pension in Denmark
- Moving to Denmark: Danish tax rules - Q&A