Application or reapplication for fixed-term approval
Form no.
06.037 EN
About the form
Here you can:
- apply or reapply for a temporary approval for non-Danish associations to be regarded as transparent in relation to their tax liability.
- provide information about changes supporting the approval as a transparent entity.
You can apply for a temporary approval of transparency as from income year 2023 if you are:
-
a non-Danish association that is equated to Danish account-holding investment funds in terms of transparency with tax liability.
You will be requested to attach various documents, such as current articles of association, financial statements, members, including principal owners of transparent members, etc. We will only request information that is relevant for processing your application.
If you are unable to use the digital form, please contact us via skat.dk/contact.
The rules stipulating who can apply for a temporary approval of transparency appear from section 2(12) of the Danish Corporation Tax Act (Selskabsskatteloven), which is included in section 1 para (9) of Act no. 1179 of 8 June 2021.