Statistical presentation

Data description

The statistics provide data on incomes and assessed taxes in companies etc. The statistics, that provide information to shed light on business cycles, is included in total overview of taxes.

The statistics comprise the computation of the Danish corporation tax for companies and foundations. The computation is simple since the corporate tax is proportional income tax without a lower limit. The computation takes into account all tax credits, tax reliefs and tax supplements for each company and is based on the taxable income, which is computed differently depending on type of company. The tax is also divided by industry and type. The division is based on the industry of the parent or management company and not of the kind of activity, which Statistics Denmark normally uses.

The statistics are based on current joint taxation rules. These rules mean that for all subsidiaries and affiliated companies all information of a fiscal nature are reported by their parent or management company. The tax for subsidiaries and affiliated companies is therefore zero in the statistics.

Classification system

The industries in the statistics follow the Danish industry nomenclature DB07. A full description of the industries can be found in Danish Industrial Classification 2007. Furthermore, it is possible to divide the statistics by company type.

Sector coverage

All sectors are covered.

Statistical concepts and definitions

Industries: A description of the company's activity. To determine the industries Statistics Denmark use Danish Industrial Classification, which is a 6-digit nomenclature based on the NACE. NACE constitutes the first 4 digits of the Danish Industrial Classification.

Type of ownership: Describes the type of company (limited company, private limited company etc.)

Corporation tax: The tax is calculated by the taxable income and then adjusted for dividends from subsidiaries, foreign interest and double taxation.

Corporation tax rate: Describes the per cent a company have to pay as tax from the taxable income

Taxable income: The income that a subject to the tax.

Statistical unit

Companies and foundations.

Statistical population

All companies and foundations - except sole proprietorship and some companies and foundations who are legally exempted from paying corporation tax.

Reference area

Denmark.

Time coverage

The statistics cover the period 1996 and onwards.

Base period

Not relevant for these statistics.

Unit of measure

Million DKK.

Reference period

Calendar year.

Frequency of dissemination

Annual.

Legal acts and other agreements

The legal authority to collect data is provided by section 8 of the Act on Statistics Denmark.

The statistics fall under Council Regulation 2223/1996 on national and regional accounts, Council Regulation 2516/2000 on common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions, Commission Regulation 995/2001.

Cost and burden

There is no direct response burden since the data are collected for other purposes.

Comment

Further information can be found at the Subject page for these statistics, or by contacting Statistics Denmark directly.