Norderfriedrichskoog

Municipality in Schleswig-Holstein, Germany

Location of Norderfriedrichskoog
Nørre Frederikskog within Nordfriesland district

54°24′N 8°54′E / 54.400°N 8.900°E / 54.400; 8.900CountryGermanyStateSchleswig-HolsteinDistrictNordfriesland Municipal assoc.EiderstedtGovernment

• MayorJann Henning DircksArea

• Total5.31 km² (2.05 sq mi)Elevation

0 m (0 ft)Population

(2022-12-31)^[1]

• Total46 • Density8.7/km² (22/sq mi)Time zoneUTC+01:00 (CET) • Summer (DST)UTC+02:00 (CEST)Postal codes

25870

Dialling codes04864Vehicle registrationNF

Norderfriedrichskoog (Danish: Nørre Frederikskog) is a municipality in the district of Nordfriesland, in Schleswig-Holstein, Germany.

Former tax haven

In the 1990s, Norderfriedrichskoog became a popular 0% tax haven, and by 2003 the village, with a population of only 47, was home to over 500 companies, including Deutsche Bank, Eli Lilly and Company, Unilever, Lufthansa and E.On.^[2] The tax regime was changed by the federal government in 2004 to enforce a minimum percentage rate, thus removing Norderfriedrichskoog's competitive advantage.

References

^ "Bevölkerung der Gemeinden in Schleswig-Holstein 4. Quartal 2022" (XLS) (in German). Statistisches Amt für Hamburg und Schleswig-Holstein.
^ Jan Libbenga (2003-11-12). "Tax haven for German ICT firms to disappear". The Register.