On 1 January 2020, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Denmark. On 30 September 2019, Denmark deposited its instrument of ratification for the MLI.
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Denmark: Business Authority delays OIOUBL 3 e-invoicing release to October 2025
The Danish Business Authority has announced that the release of the updated version of the Danish e-invoicing format, OIOUBL 3.0, will be delayed. The new release is now expected to be available in October 2025. The final release of the OIOUBL
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Denmark extends digital bookkeeping to more businesses starting March 2025
Denmark introduced executive orders BEK no. 297 and BEK no. 303 on 20Ā March 2025, extending the digital bookkeeping obligation to more businesses. The new rules apply to: Sole proprietorships with an annual turnover overĀ DKK 300,000 for
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Denmark launches consultation on extending tax liability on interest from controlled debt
The Ministry of Taxation in Denmark has opened a consultation on a proposed bill to amend the rules regarding limited tax liability on interest from controlled debt on 12 March 2025. The bill targets interest payments made by foreign entities
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Denmark introduces new tax reporting rules to align with EU minimum tax
The Danish Tax Agency has introduced new reporting requirements for corporate income tax returns in 2024, following the implementation of the Minimum Taxation Act. This act brings Denmark in line with the EUās Pillar Two directive, which enforces
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Denmark reviews draft bill on crypto-asset reporting
Denmark's parliament is reviewing draft bill L 151, submitted on 26 February 2025, to implement the EU's DAC8 directive. The bill introduces new reporting and due diligence requirements for crypto-asset service providers, aligning with the
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Denmark introduces tax refunds for CO2 capture
Denmarkās minister of taxation has signed a newĀ Executive Order No. 1504/2024 on 10 December 2024, offering tax refunds for CO2 capture and storage facilities. The order aims to simplify the refund process and promote carbon capture
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