Denmark expanded CbC reporting, requiring full entity details from 1 January 2028.
The Danish government has published Executive Order No. 1157 on 9 September 2025, broadening the scope of information that multinational enterprise (MNE) groups must report under existing country-by-country (CbC) reporting rules.
The key amendment requires MNE groups to provide more detailed identity information for each constituent entity and permanent establishment. This includes the full legal name, tax jurisdiction, business registration number (CVR/SE) and for foreign entities, any applicable tax identification number (TIN).
Under the international agreement on the automatic exchange of CbC Reports, which Denmark has participated in since 2016, Danish businesses that act as the ultimate parent company or surrogate parent entity of a group subject to CbC reporting are required to submit a CbC report to the Danish Tax Agency.
The amendment follows the EU’s DAC8 directive and aligns with OECD guidance for CbCR.
The new rules will come into force on 1 January 2028.
Earlier, A Danish executive order No. 1133 dated 27 August 2016 was issued to provide detailed rules on notification and submission of Country-by-Country (CbC) reports.
