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Danish Supreme Court issues rulings on beneficial ownership

|Tax Alerts, Legislation & Policy, Na ...|Denmark, European Union
Denmark, European Union

  • On 9 January 2023, the Danish Supreme Court issued a ruling regarding two beneficial ownership cases. These cases were submitted to the Court of Justice of the European Union for a preliminary ruling by the Danish high courts.

  • This Alert summarizes the Supreme Court’s ruling in each case and its approach regarding beneficial ownership.

Executive summary

In February of 2019, the Court of Justice of the European Union (CJEU) ruled on several cases regarding the Danish withholding tax regime with resp…