Taxes in Europe Database v2
Statutory Notice No. 1209 of 28 November 2006 concerning stamp duties on non-life insurance documents.
This stamp duty was from 1. january 2013 replaced by Statutory Notice No. 551 of 18. June 2012 regarding tax on Non-life insurance.
The parties to the contract of insurance as contained in the document that is subject to stamp duty.
The foreign insurer's fiscal representative in Denmark.
The assessment is based on the type of insurance, the insurance premium or the insured sum.
The stamp duty must be paid no later than four weeks after the signing of the document. This time limit is extended to eight weeks if the document is signed outside Denmark
The duty is collected by the purchase of ordinary excise stamps, special excise stamps or stamped paper from the registration office or the Regional Customs and Tax Administration.
Danish insurance companies and foreign insurance companies with an authorized fiscal representative can pay the stamp duty on monthly declaration during the month following that in which the duty became payable or an amount equivalent to 1/12 of an amount estimated for the current accounting year.
revenue appears jointly with Registration tax