Denmark published the consolidated Income Tax Assessment Act, detailing exemptions, deductions, and rules for international compliance.
Denmark has gazetted the consolidated text of the Income Tax Assessment Act (Ligningsloven) on 5 December 2025.
The updated Act sets out the rules for calculating taxable income and includes provisions on exemptions, deductions, and specialised tax treatments.
Key measures cover exemptions for certain gifts, educational grants, and social benefits, alongside deductible expenses such as work-related travel and trade union fees. The Act also specifies tax rules for renewable energy plants, historical properties, and rental income from private residences.
The legislation provides frameworks for international tax compliance and anti-avoidance measures, including rules for controlled foreign companies. The consolidated text incorporates multiple amendments up to late 2025, ensuring alignment with Denmark’s current fiscal policies.
