Danish Tax Agency must obtain a statement from Independent Research Fund Denmark before granting approval under section 8 H of the Danish Tax Assessment Act (Ligningsloven), confirming whether the applying foundation, association, etc., allocates funds to research.
Applications for approval under Section 8 H of the Danish Tax Assessment Act must be submitted to Danish Tax Agency. Applications must be made for each calendar year, and Danish Tax Agency must receive the application no later than 1 October of the calendar year for which approval is sought.
The application form and guidelines are available at:
Danish Tax Agency's website - Guidance (in Danish)
Danish Tax Agency's website - Application form (in Danish)
Independent Research Fund Denmark, Allan Hegelund, tlf. +45 72 31 83 30
Danish Tax Agency, Dennis Macapaz Christensen, tlf. +45 72 37 45 41 and Mads Søgaard Kristiansen tlf. +45 72 37 90 83.
