See more details
To qualify as an equity-based investment company, an investment fund must meet the following requirements:
first notification
The first notification to the Danish Tax Authority must be made by October 31st before the calendar year in which the registration becomes effective.
Therefore, the first notification for 2025 must be filed by October 31, 2024.
annual report
As defined by Danish regulations, investment funds must invest at least 50% of their assets in equities. To demonstrate compliance, investment funds must produce asset tests on at least four equally distributed dates during the calendar year and submit this asset test information annually to the Danish Tax Authority by July 1 of the following year. .
Therefore, asset test information for the 2025 Notice must be submitted by July 1, 2026.
Certification as opaque
For Danish tax purposes, the fund must qualify as opaque (or opaque). Generally, corporate-based investment funds must meet this requirement, while funds structured on a contractual basis may require separate evaluation.
A list of funds that have applied for this fund tax regime and will be considered equity-based investment companies from 2024 (Liste over aktiebaserede investeringsselskaber 2024) is available on the website of the Danish Tax Authority.
