Denmark 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
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Denmark 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
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Denmark: 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
See MoreDenmark introduces bill for temporary green asset depreciation incentives
Denmark’s Ministry of Taxation has introduced Bill L 195 on 9 April 2025 to establish a temporary increase in the depreciation basis for certain new green assets, as part of the green investment window linked to the Agreement on Green Tax
See MoreDenmark proposes tax reform to align with OECD guidelines and simplify transfer pricing rules
The Danish Minister of Taxation introduced Bill L 194 to align with the OECD’s Minimum Tax Guidelines and ease transfer pricing (TP) documentation on 9 April 2025. The Bill aims to implement OECD administrative guidance under Pillar Two,
See MoreDenmark updates list of jurisdictions for automatic exchange of financial information
Denmark issued Executive Order No. 366 on 7 April 2025 , published in Official Gazette A on 9 April 2025. This order updates the list of jurisdictions that participate in the automatic exchange of financial account information, in line with
See MoreDenmark: Business Authority delays OIOUBL 3 e-invoicing release to October 2025
The Danish Business Authority has announced that the release of the updated version of the Danish e-invoicing format, OIOUBL 3.0, will be delayed. The new release is now expected to be available in October 2025. The final release of the OIOUBL
See MoreDenmark extends digital bookkeeping to more businesses starting March 2025
Denmark introduced executive orders BEK no. 297 and BEK no. 303 on 20 March 2025, extending the digital bookkeeping obligation to more businesses. The new rules apply to: Sole proprietorships with an annual turnover over DKK 300,000 for
See MoreDenmark launches consultation on extending tax liability on interest from controlled debt
The Ministry of Taxation in Denmark has opened a consultation on a proposed bill to amend the rules regarding limited tax liability on interest from controlled debt on 12 March 2025. The bill targets interest payments made by foreign entities
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