Bachmann\/Partners Advokatpartnerselskab has assisted a client in a principled case concerning whether a majority shareholder should be taxed on an amount for which the majority shareholder\u2019s company had been denied a tax deduction. In 2017, SKAT decided that the majority shareholder should be subject to dividend taxation on amounts for which the company had been denied deductions for the income years 2013 and 2014.
In 2023, the National Tax Tribunal changed SKAT\u2019s decision and found that there were no grounds for subjecting the majority shareholder to dividend taxation. The Ministry of Taxation brought the National Tax Tribunal\u2019s decision before the courts, and in a judgment of 10 April 2026, the District Court in Glostrup referred the case back to the Danish Tax Agency for renewed consideration. The case was heard by three judges at the District Court in Glostrup. <\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-10142","post","type-post","status-publish","format-standard","hentry","category-successful-cases"],"acf":[],"yoast_head":"\n