On 15 April 2020, the Prime Minister informed the president of the parliament that some of proposed legislation need to be postponed during COVID-19 pandemic. One of the proposed legislation is Bill L48, which provides the transpose in existing CFC rules in line with the EU Anti-Tax Avoidance Directive 2016/1164 (ATAD) into Danish legislation. On November 6, 2019, the Danish Ministry of Taxation introduced this draft Bill.
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