What is sambeskatning (joint taxation)?

In short

Sambeskatning means Danish group companies are taxed as one: profits and losses across the companies are pooled before corporate tax is calculated.

In practice

Joint taxation is mandatory for Danish companies in the same group — a holding company and its operating company, for example. A loss in one company automatically offsets profit in another, and the administration company (typically the parent) settles the tax for the group.

Go deeper: Holding company: pros, cons — and when it makes sense

Related terms

• Holdingselskab (holding company)
• Datterselskab (subsidiary)
• Selskabsskat (corporate tax)
• See every term in the dictionary

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