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5.6. Qualification of Specific Income Categories for Tax Purposes

Dividend

Dividend income includes amounts distributed proportionate to the shareholding in the distributing entity.  

Royaltieses

Royalty income includes payments of any kind received as consideration for the use or the right to use of any patent, trademark, design or model, drawing, secret formula, or manufacturing method or as consideration for information on industrial, commercial, or scientific experience. The term do not include payments made for use of rights to literary, artistic, or scientific work (cultural royalties).

Capital Gains

Capital gains include gains from the disposal of shares in a Danish company, redemption of intercompany debt instruments, disposal of investment property, etc.