On 21 June 2023, the Danish Tax Agency (DTA) declared an extension of the deadline for submitting annual corporate income tax returns. The original deadline of 30 June 2023, has been postponed by eight weeks to 25 August 2023. The extension is a result of technical difficulties encountered with the “TastSelv Selskabsskat (DIAS)” information technology system, which taxpayers use to submit tax compliance materials. The deadline extension exclusively applies to taxpayers with annual corporate tax returns originally due on 30 June 2023. The DTA made this decision to ensure that all companies have ample opportunity to meet their reporting obligations despite the technical challenges faced with the DIAS system.
Along with the corporate tax return deadline, the deadline for transfer pricing documentation submission, which is linked to the annual tax return deadline, has also been extended by eight weeks to 24 October 2023. The original deadline for transfer pricing documentation is on 29 August 2023.
