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The Danish tax authorities take a very restrictive position on the invoicing of directors' fees through consultancy firms, etc. and not as personal income belonging personally to the directors.

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.

Following adoption by the Danish Parliament on 8 May 2012, a Danish tax amnesty scheme is now open up to and including 30 June 2013.

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"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."

The Ministry of Taxation has withdrawn an appeal filed with the Supreme Court concerning the scope of the Danish Tonnage Tax Act.

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...

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.

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.

On 6 October, the Danish Parliament (Folketinget) published the legislative programme with the bills expected to be introduced during the coming parliamentary year.

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).

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

The Danish government has unveiled its legislative program for the 2026/2027 parliamentary year, introducing significant changes across corporate taxation, international tax rules, VAT, and administrative procedures. Key proposals include corporate tax rate reductions, modifications to minimum taxation laws aligned with OECD agreements, and reforms to cryptocurrency taxation aimed at creating more balanced and manageable tax treatment.

The political agreements between the Government and the parties in Parliament are aimed at aiding employers and employees in the coronavirus crisis. The agreements have not yet translated into acts or executive orders...

The Danish holding company regime, the investment company regime and the limited territoriality taxation applicable to Danish resident companies offer tax planning opportunities for multinationals and other cross-border investors.

The favourable tax scheme is changed materially in two ways - one change tightens the rules, and one change makes the scheme more attractive.