Chapter 1	Scope and so on
Chapter 2	National taxation
Chapter 3	International taxation
Chapter 4	The entry into force, etc.

Confescation of co-taxation of companies and so on.

Purline to section 31 B (3). 1, in the field of income taxation of limited liability companies, etc. (The Corporate Tax Code), cf. Law Order no. 149 of 9. 1 January 2015 :

Chapter 1

Scope and so on

§ 1. The notice shall apply to companies and so on which form part of a national or international level of cooperation, cf. company tax tents section § 31 and 31 A.

Paragraph 2. Fixed properties and fixed operating sites are equated with companies and so that the publication shall apply mutatis mutable to fixed properties and fixed operating sites, where the notice is applicable to that end.

§ 2. Except as otherwise stated in section 3 to 16, the Administration Company shall be responsible for submitting communications, information, etc., in accordance with the provisions of this notice.

Paragraph 2. Notifications, information, etc., in accordance with the provisions of this notice, digital will be administered by the use of the digital channels, as shown by SKAT, cf. however, section 7 (4). Article 10 (2) and section 10 (1). 4.

Chapter 2

National taxation

§ 3. Notice of the presence of the company, etc., of the management company, cf. corporate tax relief section 31 (1), 6.

Paragraph 2. Attention, compound. 1 shall be submitted no later than one month after the appointment of the management company.

§ 4. If a new administration company is designated, cf. corporate tax relief section 31 (1), 6, the new administration company shall submit a notification of the designation and the date of its entry.

Paragraph 2. Attention, compound. 1 shall be submitted no later than one month after the appointment of the new management company.

§ 5. If a company and so on is entered in a collection of taxation, notification shall be made on the date of entry into force of the company. In addition, notification shall be made on the income period for the partiet company and so on which is to be included in the tax on income. In addition, notification shall be submitted on the basis of the fact that a company enters the collection of taxation.

Paragraph 2. If a company and so on is subject to a level of taxation, notification shall be made on the date of withdrawal of the company. In addition, notification shall be made on the income period for the performers and so on which are to be included in the tax on income. In addition, it shall be notified of the reason why the company and so on shall be subject to the tax.

Paragraph 3. Messages, etc., after paragraph. 1 and 2 shall be submitted no later than one month after the date of the undertaking and so on entering.

§ 6. For each income, a statement must be made for the group, cf. section 31 C, as well as changes thereto, including a statement on which companies and so on which form part of the tax on non-taxation are not included in the tax, and the reasons for it.

Paragraph 2. In the event that there is no agreement between the companies and so on which are included in the group accounts and the companies, etc., which are part of the tax, must be reported as well.

Paragraph 3. To the extent the information referred to in paragraph 1 1 and 2 of a yearly report are received in the Danish Business Authority, the company and so on shall refrain from submitting the information.

Paragraph 4. Information etc. in accordance with paragraph 1. 1 and 2 shall be submitted by no later than in the case of the submission of tax return.

§ 7. The management company shall provide information on each income for each income :

1) taxable income before the distribution and distribution of deficits for each of the co-tax companies and so on,

2) the total use of losses from previous years, and

3) the remaining deficit at the end of each of the collectitious companies, etc. ..

Paragraph 2. The Management Board shall, at the request of SKAT, submit a specification of the proportion of the eligible losses to be used by each company, etc. in the same taxation, and the specification of tax-taxable income, subjecting, etc. for each company in the area of taxation. It is not a requirement that the submission of specifications at the request of SKAT after 1 is not required. Pkton, digital happens.

Paragraph 3. Taxable, after the tax burden, shall provide information on the distribution of profits and losses between the tax-based companies and so on, including information on the manufacturing deficit of the individual company and so on.

Paragraph 4. If the company and so on has chosen to disregard deficits, such information shall also be lodged with each company and so on, including the submission of the provision of the discharges from the deficit and a statement of the amount to be made of the amount which : is disregarded and carried out according to section 12 of corporate tax law.

Paragraph 5. Information etc. in accordance with paragraph 1. 1-4 must be submitted at the latest in the time of the submission of tax return.

Chapter 3

International taxation

§ 8. section 3-7 shall apply mutatis mutias to international intertaxation with the changes resulting from company tax havens § 31 A.

§ 9. Foreign companies, etc., shall at the start of the year ' s result from foreign currency to Danish kroner on the start of international taxation shall apply to paragraph 1. 2.

Paragraph 2. Accounts for foreign companies, etc., settled in foreign currency, may be converted solely to Danish kroner under Danish rules, including the provisions of section 3 C (c) of the tax control. 3-14. Where the tax control is used, section 3 C (s) of the tax control shall be used. 3 14 shall be deemed to be the currency of the currency and the rate of the central bank ' s exchange rate for the conversion of the result regardless of section 3 C (c) of the tax control Act. 3, 3. on time, if the notification is submitted at the latest, the choice of the choice of international co-taxation is carried out.

§ 10. The administration company in an international concoction, cf. Whereas section 31 A of company tax shall ensure that the accounting, etc. relating to the foreign companies, etc. covered by international taxation, are organised in such a way as to provide the basis for the balance of results and balance of the accounts ; the equation of the management company and that the accounting records, etc. relating to the foreign companies, etc. covered by international taxation, are kept in accordance with the provisions in force in this country.

Paragraph 2. If one or more of the accounts of the foreign companies concerned covered by international co-taxation is not designed in such a way as to provide the basis for the equation, the management company shall be responsible for the establishment of the equation. it shall be accompanied by a special appendices of the profit and loss account of the annual accounts of the foreign companies concerned, and so on, to show a result in accordance with Danish law.

Paragraph 3. The accounts attached to the tax return must be drawn up in Danish, Norwegian, Swedish, English, German or French. SKAT may request a financial statement to be translated into Danish.

Paragraph 4. On application, accounting documents, documents, etc., which may be of relevance to the equation, shall be submitted to SKAT, in addition to the request for information, in the case of the request, which is of relevance to the equation. It is not a requirement that the submission of accountancy material and documents, etc., shall be submitted at the request of 1. Act. is digitally done.

§ 11. If a foreign company and so on in international taxation is entered, information on the calculation of entry values shall be made according to section 31 A (a) of the company tax bill. 7-9, including the extent to which the relevant assets are acquired from corporate affiliates. This information must be submitted at the latest in the time of the submission of tax return.

§ 12. The re-election of international co-taxation must be reported in the context of the timely submission of income tax for the income year after the last income in the binding period.

§ 13. If the income of the administration company in revenue is to be increased as a result of ordinary or full retaxation, cf. company tax tenment section 31 A, paragraph. A statement must be made on the basis for calculating the amount to be increased by the administration company ' s income. The decision must be issued at the latest in the time of the timely submission of the tax return on the income in which the amount of the repayment amount is to be taken into account.

§ 14. § 36, paragraph. 1, no. 3-5, and paragraph. 2 and 3, in the notice. 593 of 12. In June 2006, laying down requirements for the fiscal year and so on for larger enterprises (the minimum requirement for larger enterprises) shall apply mutatis munotis.

§ 15. If the information and others referred to in section 8-14 are not presented, this may be considered that insufficient information has not been provided, cf. corporate tax havens in section 31 B (3), 3.

Chapter 4

The entry into force, etc.

§ 16. The announcement shall enter into force on 2. April 2015.

Paragraph 2. At the same time, notice No 977 of 26. August 2014 on co-taxation of companies and so on.

Paragraph 3. The announcement will take effect from the year 2014.