Denmark: Taxation Ministry consults near-zero electricity tax
The consultation ends on 11 September 2025. The Danish Ministry of Taxation launched a public consultation on 4 September 2025 regarding a proposed law to reduce the general electricity tax to the EU minimum of 0.8 øre per kWh for the years
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Denmark announces 2026 Finance Bill, proposes reduced electricity and excise tax reliefs
The 2026 Finance Bill includes an electricity tax cut, excise duty removal on food products, VAT abolition on books, and tax adjustments for rural properties. Denmark’s government presented the 2026 Finance Bill on 29 August 2025, proposing tax
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Denmark consults tax-free share options for startup employees
Denmark seeks public feedback on a bill that would let smaller startups offer unlimited tax-free employee shares under relaxed eligibility rules. The Danish Ministry of Taxation has initiated a consultation on a bill that would widen access to
See MoreDenmark: Transfer Pricing documentation submission deadline set for FY 2025
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
See MoreDenmark: Tax authorities alert businesses about VAT return deadlines for August 2025
In 2025, monthly VAT filers must submit their June report by 18 August, while quarterly or semiannual filers must submit their second-quarter or first-half reports by 1 September. The Danish Tax Agency (Skat) has issued a reminder for companies
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Albania: Council of Ministers approve income tax treaty with Denmark
The agreement aims to enhance economic cooperation and combat tax evasion. The Albanian Council of Ministers approved an income tax treaty with Denmark on 23 July 2025. This announcement was made by the Albanian Telegraphic Agency (ATA) on the
See MoreDenmark updates DAC7 guidance for platform reporting obligations
Revised guidance outlines 2024 platform income reporting rules and updates for rental platforms. Denmark’s tax authorities have released revised guidance on implementing the Amending Directive to the 2011 Directive on Administrative Cooperation
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Denmark, Faroe Islands sign agreement for automatic exchange of tax information
The Danish Tax Agency announced on 8 July 2025 that it signed an agreement with the Faroe Islands to automatically exchange country-by-country tax reports. The Danish Tax Agency announced on 8 July 2025, it had signed a Competent Authority
See MoreDenmark and Italy sign OECD agreement on automatic exchange of digital platform income data
Denmark and Italy have joined the OECD’s DPI-MCAA to automatically exchange tax data on income earned through digital platforms, supporting improved compliance in the digital economy. Denmark and Italy have signed the Multilateral Competent
See MoreDenmark launches consultation on draft law to implement DAC9 requirements
Denmark has launched a public consultation on draft legislation to implement DAC9 with feedback due by 21 August 2025. The Danish Ministry of Taxation has opened a public consultation on draft legislation to implement Council Directive (EU)
See MoreDenmark proposes amendments to property tax rules
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
See MoreDenmark: Parliament approves green depreciation in tax reform
Denmark raises depreciation rate for eco-friendly investments to 108% for 2025–2026. Denmark's parliament passed Bill L 195 on 3 June 2025, modifying the Depreciation Act to reflect the government's earlier decision to boost tax deductions for
See MoreDenmark: Parliament approves changes to Pillar Two minimum tax, Pillar One Amount B, related measures
The Parliament approved Bill L 194A on 3 June 2025. Denmark’s parliament has approved Bill L 194A, amending the Minimum Taxation Act, Corporate Tax Act, and other laws on 3 June 2025. Minimum Taxation Act and Corporate Tax Act The
See MoreDenmark: Parliament simplifies transfer pricing rules, lowers documentation requirements
The revised rules, which will apply from the 2025 income year, are expected to exempt at least 1,500 companies that submitted documentation for the 2022 fiscal year. Denmark’s Parliament has passed amendments to Sections 39 and 40 of the
See MoreDenmark adopts DAC8 crypto-asset reporting rules
Denmark enacted Act No. 409 of 29 April 2025, aligning with EU Directive 2023/2226 (DAC8) to introduce new reporting and due diligence requirements for crypto-asset service providers. Denmark has published Act No. 409 of 29 April 2025 in the
See MoreDenmark updates VAT deduction timing, effective from July 2025
Businesses may claim VAT deductions up to six months after the supplier’s invoice date, within the VAT return currently due. This removes the requirement to adjust deductions back to the VAT return covering the invoice date. Denmark’s
See MoreDenmark: Supreme Court rules arm’s length pricing need not align with interquartile range
The case examined EET Group's taxable income from 2010 to 2012, focusing on revenue from goods sold to seven sales subsidiaries. Denmark’s Supreme Court issued a ruling on the arm's length pricing of transactions between the Danish EET Group
See MoreDenmark: New digital bookkeeping rules for VAT-registered entities from January 2026
The Danish Business Authority announced new rules under the Danish Bookkeeping Act that require companies to use digital bookkeeping systems capable of handling e-invoices, starting 1 January 2025. From 1 January 2026, this will also apply to all
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