The Ministry of Taxation published its law programme for 2014 and 2015 on 7 October 2014 and the main measures of the law programme are summarized below:

Corporate taxation:

  • Amending the tonnage tax regime by including more ship types within its scope.
  • Amending the tax treatment of dividends received on unlisted portfolio shares.

Individual taxation:

  • Reducing the monthly minimum salary requirement for qualifying for the Danish expatriate regime by DKK 10,000.
  • Increasing the deductibility of labor union fees.

 Value Added Tax:

  • Making the VAT levied on hotel accommodation fully deductible for VAT purposes.
  • Obliging self-employed persons to give specified information on their input and output VAT transactions in their tax return.