05.046 Distributing investment fund

Purpose

You can use this form to inform the Tax Agency about the following:

• Choice of tax status as a distributing investment fund for non-Danish undertakings opting to follow the rules of section 16 C of the Danish Tax Assessment Act, see section 16 C(10) of the Tax Assessment Act.
• Information on minimum income etc., see section 16 C(11) of the Tax Assessment Act.
• Opt-out of tax status as a distributing investment fund, see section 16 C(13) of the Tax Assessment Act.
• Change of classification in connection with transition from bond-based to share-based or vice versa, see sections 21 and 22 of the Danish Capital Gains Tax Act as well as section 16 C(10), 5th sentence, of the Tax Assessment Act.

Complete form 05.046 (Virk.dk)

How to submit the form

You submit the above notificaiton and information on minimum income etc. online by completing and submitting the above form, see section 7 of the Excutive Order on the Duty of Disclosure and Documentation for Collective Investment Undertakings subject to Minimum Taxation.

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