On 7 September 2021, the Danish government proposed to make permanent the current temporarily increased deduction for research and development expenses of companies under an economic and social plan.
An increased deduction of 130% of R&D spending is currently available but is expected to end after 2022. The proposal would permanently extend the increased deduction of 130%. The tax base of the increased deduction would be capped at DKK 50 million (approximately USD 7.9 million).
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