Denmark plans to raise reminder fees for late payment of certain taxes and duties from DKK 65 to DKK 160 from 1 April 2026, as part of a wider effort to finance the tax administration under the 2023–2027 Multi-Year Agreement. The bill also codifies a DKK 200 de minimis threshold for companies’ debts and repeals redundant rules in the Collection Act.
The Danish Ministry of Taxation has submitted Bill No. L 102 to the Folketing on 3 February 2026, proposing amendments to the Collection Act and various other laws to increase reminder fees in the collection of certain taxes and duties by the Customs and Tax Administration.
The proposal, tabled by Minister for Taxation Ane Halsboe-Jørgensen, is part of implementing the Multi-Year Agreement on the finances of the tax administration for 2023–2027. This agreement was originally concluded on 13 June 2023 between the government parties—Social Democrats, Venstre, and the Moderates—and eight other parliamentary parties.
On 14 November 2025, the parties agreed on a new financing proposal to adjust reminder fees and address the shortfall in financing the tax administration for 2026–2027.
Currently, a reminder fee of DKK 65 is charged for late payment of certain taxes and duties, a rate unchanged since 1992. The bill proposes updating this fee to DKK 160 to reflect 2026 levels, without changing the rules on when the fee is applied. The increased fee will apply to companies’ taxes and duties, including VAT and corporate taxes, and individuals’ and companies’ late payments of motor vehicle charges, including the green ownership tax and registration tax.
The bill also proposes codifying a monetary de minimis threshold for issuing reminder notices for a company’s tax and duty debt when the company already has debt under collection. Currently, the Tax Agency does not pursue debts under DKK 100 in such cases. Under the new law, the threshold would be raised to DKK 200.
Additionally, the bill seeks to repeal certain redundant rules on reminder fees, as the Collection Act already provides for applying fees to the same claims. A minor correction is also proposed for a cross-reference error in the Corporate Tax Act regarding residual tax and surcharges.
The law is proposed to take effect on 1 April 2026. Minister Halsboe-Jørgensen recommended the bill for favourable consideration by the Folketing.
