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ligningsloven § 2

§ 2 of ligningsloven is a transfer pricing adjustment rule — controlled transactions (nr. 1–6) must use prices and terms matching what independent parties would have agreed (the arm's length principle).

Scope

  • Both domestic and cross-border controlled transactions are covered (nr. 1–3 domestic, nr. 4–6 foreign)
  • Covers parties with bestemmende indflydelse (>50% ownership or voting rights), group-connected entities, and permanent establishments
  • Trusts are addressed separately in the related § 2 A

Key Takeaway

§ 2 is Denmark's primary transfer pricing provision, ensuring intra-group transactions are priced at arm's length. § 2 B further references OECD Transfer Pricing Guidelines for qualifying distribution transactions.

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