Item request has been placed! ×
Item request cannot be made. ×
loading  Processing Request

Denmark: Danish Foundations

Item request has been placed! ×
Item request cannot be made. ×
loading   Processing Request
Read More Add to Saved list
  • Author(s): Feldthusen, Rasmus Kristian
  • Source:
    Feldthusen , R K 2024 , ' Denmark: Danish Foundations ' , Trusts & Trustees , bind 30 , nr. 6 , s. 316-319 .
  • Document Type:
    Electronic Resource
  • Online Access:
    https://researchprofiles.ku.dk/da/publications/denmark-danish-foundations(a89c785c-59cc-4c0e-8451-1c52dd8bcd43).html
    https://doi.org/10.1093/tandt/ttae033
  • Additional Information
    • Publisher Information:
      2024
    • 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.
    • Subject Terms:
      dk/atira/pure/core/keywords/TheFacultyOfLaw; Det Juridiske Fakultet; Foundation; Enterprise Foundation; Family Foundations; article
    • Availability:
      Open access content. Open access content
      info:eu-repo/semantics/closedAccess
    • Note:
      Danish
    • Other Numbers:
      DAV oai:pure.atira.dk:publications/a89c785c-59cc-4c0e-8451-1c52dd8bcd43
      1479135918
    • Contributing Source:
      UNIV OF COPENHAGEN
      From OAIster®, provided by the OCLC Cooperative.
    • Accession Number:
      edsoai.on1479135918
HoldingsOnline