This guide provides general information on obligations, responsibilities, and procedures in relation to the Danish tax authorities which apply to foreign enterprises or persons engaged in work related to preliminary surveys, exploration, and extraction of hydrocarbons in Denmark.

With effect from 1 January 1983 the tax liability in Denmark has been extended to cover enterprises and persons that are engaged in work related to preliminary surveys, exploration, and extraction of hydrocarbons in Denmark.

The extension of the tax liability will have significance only for enterprises and employees who are not simultaneously liable to tax according to the regular tax rules (the Danish Corporation Tax Act or the Danish Withholding Tax Act).

The rules are found in the Hydrocarbon Tax Act and the Act on Assessment and Collection of Hydrocarbon Tax.

This guide does not include the separate determined income from hydrocarbon extraction according to the Hydrocarbon Tax Act part II and III, which only concerns concessionaires having obtained permission from the Danish Ministry of the Environment to perform such activities.

The Danish Tax Agency (Skattestyrelsen) deals with obligations in relation to the administration and assessment of enterprises and persons being liable to tax according to part I and IV of the Danish Hydrocarbon Tax Act.

For further information, please contact us or visit our website:

Skattestyrelsen
Udland
Nykøbingvej 76
Bygning 45
DK-4990 Sakskøbing
Denmark

Phone +45 72 22 18 18
e-mail: hydrocarbon-tax@sktst.dk
Website: www.skat.dk/offshore

You can also download all forms and spreadsheets mentioned in this guide from www.skat.dk/offshore.