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.
