Danish companies must submit comprehensive transfer pricing documentation, including master and local files and intercompany agreements, within 60 days of their corporate tax return to comply with section 39 of the Danish Tax Control Act.
Danish companies must submit transfer pricing documentation within 60 days of filing their corporate income tax return. For calendar-year taxpayers, the deadline is set for 9:00 AM CEST on 1 September 2025.
Companies need to prepare the master file, the local file, all significant intragroup agreements and any relevant advance pricing agreements (APAs) or tax treaties. This ensures compliance with the arm’s length principle under section 39 of the Danish Tax Control Act.
Earlier, Denmark’s Parliament passed amendments to Sections 39 and 40 of the Danish Tax Control Act to simplify transfer pricing compliance for Danish taxpayers.
