Denmark: Danish Foundations
Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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Denmark: Danish Foundations. / Feldthusen, Rasmus Kristian.
I: Trusts & Trustees, 2024, s. 316-319.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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TY - JOUR
T1 - Denmark: Danish Foundations
AU - Feldthusen, Rasmus Kristian
PY - 2024
Y1 - 2024
N2 - In this article, the unique structure of Danish Foundation law is described. Danish law has two pieces of legislation, one for non-enterprise foundations and the other for enterprise foundations. Enterprise foundations play a huge role in Denmark as long-term owners of some of its largest companies, for example, Novo Nordisk, Mærsk, Carlsberg, etc. This article describes the special rules on enterprise foundations as well as the tax implications of setting up a Danish (enterprise) foundation and explains how they are taxed on their income and distribu- tions. The author also refers to Finnish, Norwegian and Swedish foundation law, where relevant.
AB - In this article, the unique structure of Danish Foundation law is described. Danish law has two pieces of legislation, one for non-enterprise foundations and the other for enterprise foundations. Enterprise foundations play a huge role in Denmark as long-term owners of some of its largest companies, for example, Novo Nordisk, Mærsk, Carlsberg, etc. This article describes the special rules on enterprise foundations as well as the tax implications of setting up a Danish (enterprise) foundation and explains how they are taxed on their income and distribu- tions. The author also refers to Finnish, Norwegian and Swedish foundation law, where relevant.
KW - Det Juridiske Fakultet
KW - Foundation
KW - Enterprise Foundation
KW - Family Foundations
M3 - Tidsskriftartikel
SP - 316
EP - 319
JO - Trusts & Trustees
JF - Trusts & Trustees
SN - 1363-1780
ER -
ID: 400217914