25 results found

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

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...

The Ministry of Taxation has withdrawn an appeal filed with the Supreme Court concerning the scope of the Danish Tonnage Tax Act.

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 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...

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

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

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.

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.

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.

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...

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 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...