Hydropower

• Model Hydropower Prospecting License
• Hydropower Act of 2018 (unofficial translation) - See Danish version
• Hydropower application guide for prospceting activities
• Greenland – overview of national regulation on hydropower activities

Large scale

• The Large-Scale Projects Act of 2012 (unofficial translation) - See Danish version

Environment

• EIM Process in Greenland

Public administration

• Unofficial consolidation of the Greenland Parliament Act on public accesss to documents in administrative files - See Danish version
• Greenland – constitutional overview - Self-Government
• Executive Order on fees for the authorisation and reimbursement of costs for case processing in connection with preliminary studies and exploitation of hydropower for energy production
  • See Danish version

Tax

Corporate and dividend tax

Type	Amount
Corporate tax	25%
Dividend tax	42%
Combined corporate and dividend tax	36% *

*Dividends can be deducted, whereby the total of Corporate Tax and Dividend Tax is 36%.

Personal tax in different municipalities

1. Kommune Kujalleq
2. Kommuneqarfik Sermersooq
3. Qeqqata Kommunia
4. Kommune Qeqertalik
5. Avanaata Kommunia

Location	Where	Amount
Residence of Greenland	Kommune Kujalleq	44%
	Kommuneqarfik Sermersooq	42%
	Qeqqata Kommunia	42%
	Kommune Qeqertalik	44%
	Avannaata Kommunia	44%
Residence outside of Greenland	Employees with no tax liability to Greenland in the previous 6 months: a flat rate regime in general without deductions and allowances	35%
Employer’s obligation	Payment of labour market contribution of gross salary	1,1%

Depreciation allowance

Type	Effect	Amount
Buildings	Straight line	Up to 5%
Ships and planes	Straight line	Up to 10%
Operating equipment	Declining balance	Up to 30%
Operating equipment	Acquisition costs below DKK 50,000	Up to 100%
	Acquisition costs below DKK 100,000*	Up to 100%

*Only applies to individuals receiving income from independent business activities.