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In Denmark, all ETFs are taxed yearly by unrealized returns. On the other hand, some Danish investment funds are taxed by realized gain, if they fulfill some criteria of paid out dividends. The dividend paid out will be: earned dividends realized taxable gains From, majinvest.dk, 2021-05-09. Model description To model this behavior only the price of the fund is relevant, i.e. dividend from the underlying stocks can be ignored, because these dividends have to be paid out. As a model for realize...