Market Intelligence

The Danish Act on Commercial Foundations has undergone significant amendments through Act No. 729 of September 1, 2026, introducing substantial changes that affect foundation governance and operations.

This quarterly newsletter examines three current real estate legal developments in Denmark: a new ruling on exemption from registration fees in corporate restructurings, a landmark judgment on short-term rental limits and 'shadow hotels,' and updated property valuation and tax regulations. The newsletter also provides an overview of recent transactions in the Danish market, contextualizing developments within current market conditions and future trends.

Denmark is implementing several significant labor law reforms, including the EU Pay Transparency Directive to strengthen equal pay enforcement, new regulations for platform workers...

A recent ruling by the Danish National Tax Tribunal found that corporate reorganisation of a sole proprietorship into a partnership company qualifies for registration fee exemption under section 6 a of the Danish...

The General Court has ruled on whether EU law permits Member States to require 100% ownership as a condition for VAT grouping, examining a Danish case involving a life insurance company and its administration subsidiary.

The Danish Supreme Court has ruled on whether an individual can be taxed on corporate transfers that were later declared invalid under company law and repaid to the bankruptcy estate. The case examines the fundamental tax principle of when income is finally acquired, challenging the Tax Agency's position that such taxation could only be reversed through formal rectification procedures.