Denmark is at the forefront of the green transition, and the newly agreed framework for the Green Investment Window is a step toward strengthening Danish businesses in their shift toward a more sustainable economy.
This announcement was made by the Denmark Ministry of Taxation on 30 January 2025.
The Green Investment Window is part of the Green Tax Reform Agreement from June 2022, which set aside DKK 1.1 billion to support industrial green investments. The initiative will take effect retroactively from 1 January 2025, and run until 31 December 2026.
Under this agreement, companies investing in climate-friendly production between 1 January 2025, and 31 December 2026, will benefit from an increased depreciation basis of 108%. This means they can deduct more than 100% of their expenses for eligible green investments. A total of DKK 1.1 billion (2025-level) has been allocated to support this initiative.
Danish Tax Minister Rasmus Stoklund emphasized the significance of the agreement, stating:
“I am pleased that we have reached a broad agreement that accelerates the green transition while creating more green jobs. Through tax policy, we must support and recognize businesses investing in Denmark. By facilitating green investments, we not only strengthen Danish companies but also secure future jobs and production in a more sustainable society.”
