On 29 June 2020, the Tax authority updated guidance to announce that the primary deadline of reporting cross-border arrangements (DAC6) are extended by six-months. The specific deadlines are declared through an Executive Order (BEK) No. 1049 of 29 June 2020, which was entered into force from 1 July 2020. According to the Order, the deadline to report arrangements, which was implemented between 25 June 2018 and 30 June 2020, is deferred from 31 August 2020 to 28 February 2021. Again, the 30-day deadline to report arrangements for the period between 1 July and 31 December 2020 begins on 1 January 2021. In addition, The new reporting deadline for periodic reporting on marketable arrangements is 30 April 2021.
Related Posts
Denmark extends limitation period for claiming dividend tax refunds
The Danish Tax Agency has extended the limitation period for claiming a refund of Danish dividend tax from 3 years to 5
Read MoreDenmark consults on digital bookkeeping rules
Denmark’s Business Authority has launched a public consultation on proposed changes to requirements for registered
Read MoreDenmark: Government reintroduces PIT, VAT relief amongst other measures
The Danish government has reintroduced a series of tax measures that were originally included in the 2026 Finance Act
Read MoreDenmark: Supreme Court clarifies limitation period for tax refund claims
The Danish Supreme Court (Højesteret) issued a ruling in Cases BS-36976/2025-HJR and BS-36974/2025-HJR on 11 June
Read MoreDenmark: Tax Authority denies automatic tax deferral on share exchange without proper asset valuations
Denmark’s tax agency issued a binding ruling on 4 June 2026 addressing the tax treatment of a proposed share exchange
Read MoreDenmark reduces corporate tax in government coalition agreement
Denmark has published the four-party government coalition policy agreement on 2 June 2026, setting out a broad package
Read More