Skatteudvalget 2015-16
L 71 Bilag 8
Offentligt
1576911_0001.png
Fra:
Rose Bjare, Peter [mailto:[email protected]]
Sendt:
7. december 2015 15:36
Til:
[email protected]
Cc:
Mads Fallesen;
[email protected]
Emne:
L71 - Ændringer til fondsbeskatningsloven samt lovforslag om Justering af erhvervsbeskatningen og
tilpasning i forhold til EU-retten m.v.
Til Skatteministeriet
Jeg skal i forbindelse med de igangværende ændringer af fondsbeskatningsloven opfordre Skatteministeren
til samtidigt at rette op på, at fondsbeskatningslovens § 4, stk. 2, hvorefter fondes fradrag for
vedtægtsmæssige uddelinger, der hverken er almenvelgørende/almennyttige, er betinget af, at
modtageren er skattepligtig til Danmark af uddelingen, må anses for et åbenbart brud på EU traktatens krav
om kapitalens frie bevægelighed. Fondsbeskatningslovens § 4, stk. 2, bør derfor ændres, således at der
også gives fradrag for uddelinger til modtagere, der er skattepligtige i udlandet af de modtagne uddelinger.
Manglende fradragsret rammer i dag en række medarbejderfonde mv. , hvor medarbejderen er
skattepligtig til udlandet.
Opfordringen skal samtidigt ses i lyset af foreliggende høringsforslag til lov om ændring af lov om
indkomstbeskatning af aktieselskaber m.v., aktieavancebeskatningsloven og forskellige andre love samt
ophævelse af lov om investeringsfonds (Justering af erhvervsbeskatningen og tilpasning i forhold til EU-
retten m.v.)
Med venlig hilsen / Best wishes
Peter Rose Bjare
Partner
Corporate Tax, Financial Services
KPMG ACOR TAX
Tuborg Havnevej 18
DK-2900 Hellerup, Copenhagen
Tel: +45 3945 1700
Mob: +45 3078 6733
[email protected]
www.kpmgacor.dk
Nu streamer vi også vores nyheder. Se det seneste indslag på vores TaxTube
her
KPMG Acor Tax – Leader in Tax Controversy and Dispute Resolution
The International Tax Review have just published it's yearly "Tax Controversy Leaders", which lists all of the world's best tax controversy
leaders for each jurisdiction. A total of 13 people from Denmark is mentioned in the newest edition, 3 of them being from KPMG Acor
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