Intelligence

Denmark has introduced significant changes to its property valuation and taxation regime through Act No. 615, extending indexed property valuations through 2027 and creating a unified category for agricultural, forest and nature properties. The legislation includes new binding ruling procedures, land tax relief for roof apartment projects, and extended deadlines for reassessments, fundamentally reshaping how property owners and investors navigate Danish real estate taxation.

On 26 August 2025, a draft bill was sent out, which, among other things, proposes to expand the scope of employee shares, etc. in start-ups and certain small and medium-sized companies.

On 4 April 2025, the Eastern High Court ruled in favour of Plesner, finding that two board members were entitled to tax deductions...

On 19 December 2024, Bill no. L 28 was passed which abolishes taxation on dividends received by companies on tax-exempt portfolio shares.

Den 19. december 2024 blev lovforslag nr. L 28 vedtaget, hvilket ophæver beskatningen af udbytter, som selskaber modtager af skattefri porteføljeaktier.

In this article, we dive into a significant land registration tax ruling affecting the "transfer" of assets between partnerships. It concerns a specific provision in the Danish Land Registration Tax...