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...

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

Denmark has recently entered into several information exchange agreements with low-tax countries (“tax havens”).

In the first Danish decision on "beneficial ownership" to dividends distributed out of Denmark in a cross-border structure, the Danish Tax Tribunal held against the Danish Tax Authority and recognized a Luxem-bourg holding company as the beneficial owner of the dividends.

Danish taxpayers who have not declared deposits etc. in for example foreign banks, and who have not already been contacted by the Danish Tax Authority or other Danish authorities regarding the issue, have the possibility of voluntarily declaring the deposits against a reduced fine and without the risk of imprisonment.

On 4 May 2023, the Danish Supreme Court gave final judgments in the last two of the so-called "Danish Cases". Ruling on interest payments and accruals to group companies...

On 8 October 2008 the Danish Minister of Taxation presented a bill to amend Danish tax legislation on investment funds making it easier for foreign investment funds to obtain status as share-based distributing investment funds.

On 3 October 2012, the Danish Ministry of Taxation presented a bill containing - inter alia - anti-avoidance rules regarding withholding tax on dividends.

Considering the administrative and commercial advantages of concentrating an international group's bookkeeping and accounting records in one place, groups with branches or subsidiaries in Denmark should consider applying for permission to retain accounting records abroad.

On 9 January 2023, the Danish Supreme Court gave final judgements in the first two of the so-called "Danish Cases" to reach the Court. Ruling on dividends distributed to holding companies...

Mange tech-virksomheder er bekendt med skattekreditordningen, som blev indført for at understøtte vækst og udvikling.

Today, the Danish Supreme Court upheld the judgment given by the Danish High Court in March 2022 in yet another case in the so-called "beneficial owner" group of cases.

The new Danish legislative package, which will enter into force on January 1, 2012, consists of four new statutes: the Gaming Act (spilleloven), the Gaming Tax Act (spilleafgiftsloven), the Danish Game Act (loven om Danske Spil A/S), and the Gaming Distribution Act (spiludlodningsloven).

The new practice of the Danish Tax Agency and the National Tax Court has changed the VAT treatment of real estate sales in Denmark.

The Supreme Court recently delivered a judgment in a test case concerning claims for compensation and gifts, including the taxation thereof, between former unmarried cohabitants.

Today, the Supreme Court delivered its judgment in a landmark transfer pricing case concerning whether EET Group A/S had acted on arm's length terms in its transactions...

Siden 1.9.2017 har det været muligt at oprette en fremtidsfuldmagt, der kan hjælpe mentalt eller fysisk svækkede personer, når de ikke længere selv kan disponere...

"On February 5 the Danish Parliament passed bill no. L 23 significantly amending the Danish tax regime for investment companies and investment funds."

Following on from our February E-bulletin, the CJEU has now issued its decision in the Danish case of "ATP Pension Service A/S".

On 27 April 2023, the Danish Parliament adopted a new Act, introducing a cap on revenues from electricity production (the "Market Revenue Cap Act" (indtægtsloven)).