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    Denmark Income Tax Rates 2015

    Individuals

    Taxable Income (EUR)

    Tax Rate (%)

    Up to 5,825

    0

    From 5,826 - 61,600

    37.9

    Over  61,600

    52.9

    In addition, a social contribution (a duty) of 8% is levied. However, this amount is deductible.

    Companies

    Taxable Income (EUR)

    Tax Rate (%)

    All taxable income

    23.5 (22.0 in 2016)

    VALUE ADDED TAX (VAT)

    25% unless specifically exempted (e.g. insurance, banking and certain financial activities).

    CAPITAL GAINS TAX (CGT)

    Individuals

    Generally included in the aggregate income subject to progressive rates ('income from capital' or 'other income' as the case may be).  No indexation applies.

    Companies

    Tax paid at company tax rate, i.e. there is no separate CGT.  Income and capital gains are generally pooled and taxed together.

    LOSSES

    Losses may be carried forward indefinitely.  No carryback is permitted.  For companies, the carry forward may be restricted upon changes in ownership or settlement with creditors.

    TREATY NETWORK

    Around 80 countries.

    WITHHOLDING TAX

    • Dividends: 27% or 0% when paid to a company, which owns at least 10%
    • Interest: 22% or 0% when paid to a company/individual
    • Royalties: 22%

    Various domestic exemptions and relief under either EU Directive or tax treaties apply.


    Doing Business Abroad - Tax Rates 2015 /2016

     
    Albania | Angola | Austria | Azerbaijan | Bahrain | Belgium | Bulgaria | Cameroon | Croatia | Cyprus
    Czech Republic | Denmark | Egypt | Estonia | Finland | France | Georgia| Germany | Greece
    Hungary | Ireland | Isle of Man | Israel | Italy | Jordan | Kazakhstan | Kenya | Kuwait | Latvia | Lebanon
    Liechtenstein | Lithuania | Luxembourg | Malta | Mauritius | Morocco | Netherlands | Nigeria
    Norway | Oman | Palestine | Poland | Portugal | Qatar | Romania | Saudi Arabia | Serbia | Slovakia
    Slovenia | South Africa | Spain | Sweden | Switzerland | Tanzania | Tunisia | Turkey | Uganda
    Ukraine | United Arab Emirates | United Kingdom | Yemen
    Contact Us
    Hans Olsen
    Crowe Horwath
    Strandvejen 58, 5 sal
    Hellerup 2900
    Denmark
    +45 39 29 25 00


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