The consultation addresses proposed changes to property tax rules, including retroactive preliminary assessments and loan scheme adjustments, and closes on 21 August 2025.
Denmark launched a public consultation on a draft bill proposing technical changes to property tax rules on 1 July 2025.
Key measures include expanded powers for the Tax Administration to issue preliminary tax assessments retroactively from 1 January 2024.
The bill also introduces a de minimis threshold in the supplementary loan scheme to prevent trivial loans and aligns it with the existing deferral scheme. Most changes are set to take effect from 1 January 2026.
The consultation closes on 21 August 2025.