Abstract
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.
Originalsprog | Dansk |
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Tidsskrift | Trusts & Trustees |
Sider (fra-til) | 316-319 |
Antal sider | 4 |
ISSN | 1363-1780 |
Status | Udgivet - 2024 |
Emneord
- Det Juridiske Fakultet
- Foundation
- Enterprise Foundation
- Family Foundations