Denmark - An introduction to the taxation of financial instruments
- D.A. Munch
- Derivatives & Financial Instruments, 2009 (Volume 11), No 1
- 1 February 2009
This article provides an overview of the taxation of financial instruments in Denmark. A wide range of such instruments is considered (options, forward contracts and swaps; bonds adjusted based on developments in prices etc; bonds; convertible bonds; shares in companies; shares in CFCs; shares in investment companies; shares in investment associations; share lending; and shares in transparent entities) from the perspective of individuals, companies and pension funds.