Dansk sambeskatning kontra tysk organschaft i et EU retlig perspektiv

Karen-Marie Andersen

Student thesis: Master thesis


As a result of own ties with Denmark and Germany and that Denmark and Germany are neighbors, it was found relevant in this thesis to understand these two countries taxation systems of several companies. As Denmark and Germany are neighbors, could it be, that the companies, which are part of a group, are interested in knowing the differences in being resident in Denmark or in Germany. The fact that Denmark and Germany are neighbors allows that companies can more easily see the advantage of settling for example in Germany, if it turns out that the company sees benefits in Germany's way of dealing with the taxation of several companies. It may also be that the establishment in Denmark makes a difference to a company rather than in Germany.
Direct taxes are handled in both countries differently. It is up to EU law, ensuring equal treatment between domestic and foreign companies.
The two countries have changed their regulations within a few years of 11 years. Denmark in 2005, Germany in 2013. Among other things, judgment Marks and Spencer has meant that countries had to change their rules to achieve compliance with EU law. The thesis explores both the differences in countries' rules, but also the individual rules against EU law. Various non-conformity with EU law in Denmark and Germany are likely to result in rule changes in the near future. Therefore, not only the current framework interesting to know for a company, but also the expectations of changes in the future.
The first two chapters examine joint taxation in Denmark and Germany. Subsequently compares both countries' rules in a table. A figure example gives you some idea. Subsequent chapter examines EU matters which may result in changes in the two countries' joint taxation systems. At the end the knowledge from both countries of their joint taxation are compared.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2016
Number of pages81