Taxation of Bonds and Other Financial Instruments Held by Individuals

This article is in line with two previous articles published in this journal in 2009: “An Introduction to the Taxation of Financial Instruments” (Vol. 11, issue 1) and “Update: An Introduction to the Taxation of Financial Instruments” (Vol. 11, issue 4). The article concerns Bill 112, which passed in the Danish parliament on 1 June 2010 (Act 724 of 25 June 2010).