Act on the taxation of halibut-fishing at sea (No. 11 of 2012).

Companies and individuals who have quotas for deep-sea fishing for halibut shall be subject to taxation on their catch (DKK2.5 for each kg), which shall be paid on a quarterly-basis. National and non-national authorities which have not been granted allowable quota shall not be liable to taxation. Taxation shall be implemented at catch or at execution of its transfer to third party. Tax rate is adjusted commencing from the fourth quarter of 2013 (article 3, section 1). Exemption from taxation may apply to authorized to fish for exploratory purposes which are of significant biological or business nature.
Appendix - Comments (grl118128.pdf) and Revision of Report (grl118128A.pdf).