Who is eligible for Investorfradrag?
Funderbeam have confirmed with the Danish Tax Agency (the “Skattestyrelsen”), that qualifying individual Danish investors who invest in small and medium sized Danish enterprises are able to apply for this tax relief, in accordance with the Danish Investor Deductions Act.
This does only apply to investments that could be considered as investing in equity in the company in the first instance on an issue of securities (so that the investment funds are received by the company) and so is not applicable to any investment acquired via trading on the Marketplace.
How can I check this?
Proposed investors in Danish companies or securities should confirm their own tax treatment with the Danish Tax Agency (the “Skattestyrelsen”) as required, and, more broadly, any investor should also obtain independent tax advice before proceeding with taking part in any fundraising or making any investment.
Who is the “målselskab”?
Whilst Funderbeam performs a form of financial intermediary function, we are not an investment management firm, nor do we provide investment advice, nor operate a fund, nor do we pool investors’ assets. We are a fundraising Platform, with a trading element. We do not provide any tax advice, nor do we undertake to involve ourselves in any tax arrangements.
As a result, each Danish company is therefore responsible for reporting and enquiries associated with this. This FAQ is to assist Danish investors who have this query and to clarify the roles and responsibilities in these cases.
If there is any doubt or confusion, please contact a local tax representative prior to making any investments.