Skatteudvalget 2019-20
SAU Alm.del Bilag 287
Offentligt
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Fra:
"Rose Bjare, Peter" <[email protected]>
Dato:
7. april 2020 kl. 07.32.28 CEST
Til:
"[email protected]" <[email protected]>
Cc:
Tina Grønlund <[email protected]>, Mads Fallesen <[email protected]>
Emne: Overbeskatning af gældseftergivelser, der indeholder renter
Kære Morten Bødskov
c.c. Folketingets Skatteudvalg
I min vedlagte henvendelse til dig af 28. februar 2020, og omdelt til Folketingets Skatteudvalg (SAU Alm. del
bilag 174), anmodede jeg dig om at bekræfte, at virksomheder, der opnår en gældseftergivelse både kan få
deres rentefradrag beskåret og de samme renter beskattet som en kursgevinst, dvs. en form for
dobbeltbeskatning af de samme renter.
Jeg anmodede dig samtidig om at oplyse baggrunden for denne dobbeltbeskatning.
Jeg har endnu ikke modtaget noget svar fra dig.
Min henvendelse til dig skete forud for, at Danmark blev lukket ned og iværksættelse af omfattende
hjælpepakker til lukningstruede virksomheder.
Uanset de omfattende hjælpepakker kommer vi desværre til at se ud i nyt landskab af gældseftergivelser til
virksomheder, der ikke er i stand til at betale deres gæld.
Spørgsmålet om, hvorvidt disse virksomheder risikerer at blive dobbeltbeskattet af gældseftergivelser, som
indeholder renter, er derfor meget mere aktuel end nogen kunne forestille sig.
Jeg vil derfor gerne vide, om spørgsmålet har prioritet, og hvornår der kan forventes svar på spørgsmålet?
Med venlig hilsen / Kind regards
Peter Rose Bjare
Partner
Corporate Tax, Financial Services
KPMG ACOR TAX
Tuborg Havnevej 18
DK-2900 Hellerup, Copenhagen
Tel: +45 3945 1700
Mob: +45 5374 7025
[email protected]
www.kpmgacor.dk
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 SAU, Alm.del - 2019-20 - Bilag 287: Henvendelse af 7/4-20 fra KPMG Acor Tax om overbeskatning af gældseftergivelser, der indeholder renter
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