Naitonal Joint Taxation

Hjalte Tim Sylvestersen

Student thesis: Master thesis


This Thesis is to examine what the rules is when it comes to Joint taxation. The thesis will look on it in at theoretical perspective. The rules are regulated in the Danish Corporate Tax Act number 31. The rules have been through an historic change. Since it first saw the light back in 1903. The most groundbreaking change was made in 2005 with the law no. 426 of July 6 th 2005. From that point it have been mandatory to be part of the national joint taxation. The is exception, if at companies decides to be part of the international joint taxation. The thesis, when only concern the national taxation. The purpose with the joint taxation, is that no company is better or worse for been part or not part of one. But at joint taxation and the affiliated companies, will together get a liquidity benefit. A joint taxation income is based on the separate companies’ taxable incomes. The group will also benefit from loses made in previous year. There were made a rule in 2012, that stated that you cloud only used 7,5 Mio. DKK pr. Year (2010 index) This was in purpose of getting multinational companies to pay the bid of the danish welfare. If a company use previous years losses over 7,5 mio. DKK (2010 index), they can only use 60% of what ever incomes there is above that limit. The law was law number 591, dated 18th of June 2012. It also brought joint and severally liabilities for corporate taxes, royalties, withholding taxes, interest an dividends. This thesis will have a case that will showcase the practical approach to the rules.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2022
Number of pages72