You are warmly invited to join a webinar organised by Borenius (Taxand Finland), Bech-Bruun (Taxand Denmark), Selmer (Taxand Norway) and Skeppsbron Skatt (Taxand Sweden) on 20 January 2021.

The webinar will run from 9am to 10am CET.

Tax consolidation in the Nordics is based on group contributions in Finland, Sweden and Norway, and on the group consolidation regime in Denmark. Both of these systems involve challenges in cross-border situations. Following the Marks & Spencer ruling by the ECJ, the Nordic countries have implemented regimes to allow for a limited cross-border group relief. However, in practice, the efficient use of cross-border losses may require other strategies, such as structural or functional changes in the MNE group.

We will focus on the following topics while providing a practical approach with case examples:

• Short overview of tax consolidation in the Nordics
• Use of final cross-border losses
• Other strategies to use cross-border losses