Liquidation proceeds: new single-recipient filing, with two exclusions

The company paying out liquidation proceeds — or whoever pays out on the company's behalf — must report each recipient's share of proceeds covered by aktieavancebeskatningslovens § 2, stk. 1.Retsinformation Report in the calendar year the proceeds are paidRetsinformation, once the payout date is known but before the company is deregistered with ErhvervsstyrelsenSkat. Report even where the payout is below the capital contributed, where a subsidiary's proceeds go to the holding company, and where the recipient lives abroad; gains and losses belong on the recipient's årsopgørelse. No zero-report is due where equity is negative — report only positive proceeds.

File in TastSelv Erhverv under Øvrige indberetninger and then Værdipapirer, choosing between two methodsSkat. Enkeltindberetning covers one recipient at a timeSkat and is the simplest route, but it is closed where the company's shares trade on a regulated market or a multilateral trading facilitySkat, and where someone other than the liquidated company made the payout and therefore bears the reporting dutySkat. The alternative is filoverførsel, including via FTPs Gateway.Skat

Only file transfer carries the txt-format and fixed-data-structure requirementsSkat; use the excel template for it. Fourteen fields must be completed; the template example shows which, and section 4.1 of the reporting guide (AKSA) covers field combinations — fields 38–56 must not be completed where field 12 (ejerstatuskode) is 0Skat, meaning the investor lives in DenmarkSkat. For foreign recipients using the excel template, note field 12, which will most likely be 1; the previous instruction to also complete TIN details in fields 38–56 is goneSkat.

In the excel template complete one row per kapitalejer; via Enkeltindberetning file one report per kapitalejerSkat, splitting antal styk and proceeds by ownership share — a kapitalejer can be a person or a company. Correct an error with the same method used originally: a file transfer by a new file transfer; a single report by opening Enkeltindberetning again, re-entering the company and recipient details, and in the correction screen entering the wrong values first in the Nulstilling column and then the correct values in the Rettelse column before submitting.Skat Contact eKapital when in doubt.

Log in with MitID or TastSelv-kode; a company whose certificate is closed orders a TastSelv-kode, delivered by post in about six weekdays, and an adviser filing via Revisorordningen needs the client's AKSA authorisation. When generating the file, enter the logged-in party's details in the creation box, build it with the Dan fil button in the template, and upload it under the AKSA solution; reusing the same filename lets TastSelv Erhverv overwrite the old file and mark it Forældet. For a K/S, report on the K/S's CVR number — the system converts to the partners automatically.

For cases outside the two exclusions, Enkeltindberetning is the simplest route; for listed-share and third-party-payout cases, file transfer remains the routeSkat, and the foreign-recipient instruction no longer asks for TIN details in fields 38–56.

Legal basis: skatteindberetningslovens § 28a on the reporting duty and its timing; reports via AKSA and IFPA in TastSelv Erhverv.