Tagged: Management Remuneration

2 Jan 2020Taxation / VATUpdates

Amendments to the Danish Tax Assessment Act and the Danish Act on Taxation of Capital Gains on Shares are Adopted

The amendment act entered into force on 1 January 2020. According to the amendment act, carried interest is taxable as personal income not only where the carried interest originates from returns on shares but also where the carried interest originates from other sources of income.

Management Remuneration
7 Nov 2019Taxation / VATUpdates

Guidance Signal Excluding Certain Alternative Investment Funds from VAT Exemption on Management Fees is Adopted by the Danish Tax Agency

On 7 November 2019 the Danish Tax Agency presented its guidance signal concerning the rules on VAT exemption for management fees for management of investment undertakings.

Danish RegulationManagement Remuneration
2 Oct 2019Taxation / VATUpdates

Proposal to Adjust the Danish Rules on Taxation of Carried Interest

The Danish Government has presented a proposal for an amendment of various acts, including the Danish Tax Assessment Act and the Danish Act on Taxation of Capital Gains on Shares.

Management Remuneration
22 May 2019ArticlesEuVECA

The New EuVECA Conflict of Interest Rules

On 22 May 2019, the European Commission’s proposed delegated regulation supplementing the EuVECA Regulation was published in the Official Journal of the EU. It clarifies the conflicts of interest rules governing EuVECA managers and what measures to be taken by EuVECA managers to detect, prevent and control conflicts of interest.

Conflict of Interests (COI)Disclosure RequirementsGovernanceManagement Remuneration
23 Mar 2019ELTIFs

ESMA Consults on Regulatory Technical Standards Under the ELTIF Regulation

On 28 March 2019, the European Securities and Markets Authority (ESMA) issued a Consultation Paper on draft Regulatory Technical Standards (RTS) under article 25 of the ELTIF Regulation.

ESMAKID / PRIIPSManagement RemunerationRegulatory Technical Standards
8 Mar 2019Taxation / VAT

Guidance Signal Excludes Certain Alternative Investment Funds From VAT Exemption on Management Fees

On 8 March 2019, the Danish Tax Agency published a draft guidance signal for public hearing. If implemented, the guidance signal will exclude certain alternative investment funds from VAT exemption on management fees.

Danish RegulationManagement Remuneration

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