A new Danish tax Act imposes increased fines for non-compliance with the reporting requirements for share-based incentive schemes.

The Ministry of Taxation has withdrawn an appeal filed with the Supreme Court concerning the scope of the Danish Tonnage Tax Act.

A recent audit by the Danish tax authorities found that 82 percent of the employees of an unlisted Danish company that had granted employees shares under the Danish employee share taxation regime failed to include capital gains on employee shares sold during the last three years in their taxable income on their annual tax returns.

Back in 2012, the Danish Parliament decided that all Danish companies' tax payments should be disclosed to the public. Since then, "Tax information for companies", also referred...

The notion of "beneficial owner" has in recent years been intensely debated in Denmark.

The CJEU has recently held that the Danish rules on exit taxation of cross-border transfers of assets within a company are contrary to EU law.

New rules on taxation of activities in Denmark's Exclusive Economic Zone widen the Danish territorial taxing powers, and foreign companies and persons covered by the rules may thus incur...

"All parties in the Danish Parliament, except for the Social Democrats, have agreed to introduce a tax amnesty scheme in 2011 for taxpayers with assets in tax haven countries."

A draft bill on the revision of the Danish list of protective measures was published on 20 November 2023. The draft bill may have tax consequences for companies with activities...

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

The Danish High Court has just handed down its judgment in the first ever Danish court case laying down the Danish tax meaning of beneficial ownership (the "ISS matter").

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

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.

Following a European Court of Justice judgment holding that the present Danish exit tax rules for companies are incompatible with the freedom of establishment in the EU/EEA, a bill has been presented amending the rules.

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...

Danish companies that are part of a group exceeding certain financial thresholds must file transfer pricing documentation in Denmark. Presently (and in the coming days), the Danish Tax Agency...

It now seems that the tax relief available under section 33 A of the Danish Tax Assessment Act will be abolished in the near future.

On June 16, 2012 Denmark and China signed a new double tax treaty with a view to increasing investments in both countries.

On 12 June 2024, the Government presented its new plan for entrepreneurs which contains numerous substantial improvements for the tax framework...

A revision of the so-called "blacklist" of non-cooperative jurisdictions was recently adopted by the EU Council. The revision may have tax consequences for Danish companies that still operate...