Formueforvaltningsomkostninger og skat i danske pensionsordninger

Brian M. Rasmussen

Student thesis: Master executive thesis


In this master thesis I will study the definition of expenses for asset management in the Danish Pension scheme. A fundamental princip in Danish tax law, is that fees that contribute to tax income are deductible. But as I will show later in the assignment it is only In some cases the expenses for wealth management are deductible, and in other cases they are not deductible. The Danish Tax Department has a definition, that is quite narrow. In their definition Investment advisers fees outside the banking system, are not allowed to get deductions in the tax. I will try to research in which cases the fees are deductibe, and when they are not. Furthermore I will study if it is the correct way, that the the Danish Tax System interpret the intentions with the law. In 2011 there was a law proposal to remove the possibility for deductions in the pension cheme. The law was changed at little, and the deduction theme, was postponed to 2014. I will study what happened - and why they not until now, have been able to remove the deductions.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2016
Number of pages49