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Bech-Bruun

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Stricter German rules on late payment

Germany - October 13 2014 In order to counter a general issue of bad terms of payment and late payment both on the part of public authorities and many undertakings, the

New decision regarding the scope of the Danish expat tax scheme

Denmark - July 24 2018 A new ruling by the National Tax Tribunal excludes the use of the expat tax scheme when a non-resident employee has been employed by the non-Danish

Brexit's impact on marketing authorisation holders of centrally authorised medicines

European Union, United Kingdom - June 12 2017 The European Medicines Agency and the European Commission have recently published a Q&A document pointing out the direct consequences of Brexit with

The Intel case: The European Court of Justice refers the case back to the General Court

European Union - September 15 2017 The European Court of Justice has in its judgment of 6 September 2017 set aside the judgment of the General Court of the European Union in the Intel

New regulation on foreign insurers’ membership of the Danish Guarantee Fund for Non-life Insurance Companies

Denmark - May 22 2017 Gable Insurance, whose insurances were mediated in Denmark by Husejernes Forsikring, went into bankruptcy proceedings in November 2016. In light of

Danish differential tax rules for mutual investment funds in conflict with EU law

Denmark, European Union - July 24 2018 On 21 June 2018, the Court of Justice of the European Union (CJEU) delivered its ruling in the case of Fidelity Funds against the Danish Ministry of

New decision regarding the scope of the Danish expat tax scheme

Denmark - July 24 2018 A new ruling by the National Tax Tribunal excludes the use of the expat tax scheme when a non-resident employee has been employed by the non-Danish

A step towards more clear and uniform rules for beneficial ownership

European Union - July 24 2018 On 1 March 2018, Advocate General Kokott issued her opinion in the Danish beneficial owner cases currently pending before the Court of Justice of the

New Danish Tax Control Act

Denmark - July 24 2018 On 7 December 2017, the Danish parliament adopted a new Tax Control Act (skattekontrolloven) as well as a new Reporting Act (skatteindberetningsloven

The most recent developments in the transfer pricing area in Denmark

Denmark - July 24 2018 During the past years, there has been an increased focus on transfer pricing. This has, among other thing, resulted in the Danish tax authorities