The Danish Customs and Tax Administration Jan. 17 posted online a National Tax Court Decision in Case No. SKM2023.28.LSR, explaining the limited tax liability of a holding company in the event of liquidation. The taxpayer, a newly established holding company, received subsidiary shares from a Danish holding company in liquidation. The taxpayer sought clarification as to whether it was subject to limited tax liability on the liquidation proceeds distributed upon the Danish company’s liquidation. The National Tax Court held that the taxpayer wasn’t subject to limited tax liability, because the tax agency hadn’t established that the planned restructuring of the …