Danish lawmakers have been asked to repeal the long-standing corporate tax exemption for state-owned and municipal ports from 1 January 2027, with smaller ports shielded under EU de minimis aid limits.
Denmark’s Minister for Taxation and Growth Jakob Engel-Schmidt presented Bill L 39 to parliament on 7 October 2026. The bill would bring state and municipal ports, including municipal autonomous ports not already organised as separate companies, within the scope of corporate income tax.
Tax treatment
Affected ports would be taxed at the standard corporate rate of 22% under a new provision, § 1, stk. 1, nr. 2 k, of the Corporate Tax Act. Their income would be calculated as if an independent taxable entity operated the port.
Why the change
The measure is intended to align Danish law with EU state aid rules. The European Commission considers a general port tax exemption to be incompatible state aid. The bill re-introduces Bill L 126 from the 2025–26 parliamentary session, which lapsed because of a general election.
Exemption for smaller ports
A port may stay exempt if the tax saving, together with any other de minimis aid, does not exceed EUR 300,000 (about DKK 2.24 million) over a rolling three-year period. A port that exceeds the limit becomes fully taxable from the start of that income year.
Transitional and restructuring rules
Ports entering the tax net may set opening tax values for specialised infrastructure at depreciated replacement value. State or municipal ports could also convert into limited companies, or transfer business branches to subsidiaries, tax-free with tax succession under the Merger Tax Act (§ 14 h and § 15 c).
Revenue impact
The state is expected to gain about DKK 50 million a year in net revenue, while municipalities would gain about DKK 5 million annually. The Danish Tax Agency (Skatteforvaltningen) estimates administration costs at DKK 0.4 million a year.
Effective date
The bill would apply to income years beginning on or after 1 January 2027.
