Esheria Regulatory Atlas

Tax law in Denmark

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

1,186 matching statutes

• Denmark

  Lov om ændring af lov om kommunal ejendomsskat, ejendomsvurderingsloven og forskellige andre love (Fastsættelse af dækningsafgiftspromiller, stigningsbegrænsning for foreløbig opkrævning af dækningsafgift, tilpasninger vedrørende de nye ejendomsvurderinger og grundlag i dækningsafgiftsprovenuopgørelser m.v.)

  A20210261430

  5 provisions

  This law amends municipal property tax and property valuation rules, including local tax-rate limits, temporary billing rules, and a fee for certain valuation requests.

  In force Open & Chat

• Denmark

  Bekendtgørelse af lov om indskud på etableringskonto og iværksætterkonto

  A20250130729

  11 provisions

  The provision lets eligible full-tax-liable persons deduct qualifying deposits made to establishment or entrepreneur accounts, subject to timing and amount limits.

  In force Open & Chat

• Denmark

  Lov om ændring af ejendomsvurderingsloven og forskellige andre love (Lempelse af ejendomsbeskatningen, videreførelse af den midlertidige indefrysningsordning for grundskyld, tilpasninger vedrørende tilbagebetalingsordningen og beregningsgrundlaget for grundskyld m.v.)

  A20200106130

  5 provisions

  This provision is a preamble stating that the law amends the property valuation act and several related laws.

  In force Open & Chat

• Denmark

  Bekendtgørelse af lov om inddrivelse af gæld til det offentlige

  A20210270729

  14 provisions

  This provision says the law applies to the public collection and recovery of debts, with some exceptions and related rules for special claims.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse af lov om afgift af hermetisk forseglede nikkel-cadmium-akkumulatorer (lukkede nikkel-cadmium-batterier)

  A20220082029

  5 provisions

  This provision sets tax rules for hermetically sealed nickel-cadmium batteries, including rates, registration, reporting, and some exemptions.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse af lov om inddrivelse af gæld til det offentlige

  A20240106329

  15 provisions

  This provision says the law applies to public collection and enforcement of certain claims, and the Minister for Taxation may extend it by rules to other claims established by law.

  In force Open & Chat

• Denmark

  Bekendtgørelse om vejledning af en sigtet under en administrativ straffesag, der bliver behandlet af Skatteforvaltningen

  B20250051105

  2 provisions

  Skatteforvaltningen must tell a suspect in certain tax/customs/fee criminal cases that they can ask for a court-appointed defender, and it must do so in writing no later than when the suspicion is notified, unless a listed exception applies.

  In force Open & Chat

• Denmark

  Bekendtgørelse af lov om afgift af kvælstof indeholdt i gødninger m.m.

  A20200109829

  5 provisions

  The law imposes an excise duty on nitrogen contained in certain fertilizers and requires some businesses to register as warehouse keepers with the tax authority.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse af lov om afgift af svovl

  A20200047929

  6 provisions

  The text says sulfur tax is charged on certain goods if they contain more than 0.05% sulfur, and sets the rate at 23.0 DKK per kg sulfur.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse om behandling af ansøgning om og betingelserne for overgang til tidlig pension

  B20210158105

  4 provisions

  This provision sets rules for how Udbetaling Danmark handles applications for early pension and what applicants must do in the process.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse om ændring af bekendtgørelse om efterlønsbevis, udskydelsesreglen og skattefri præmie m.v.

  B20210193005

  1 provisions

  The regulation changes rules on when work counts for early pension and tax-free premium, including special rules for work in the UK, EEA, Switzerland, and certain work outside the EEA.

  Not in force Open & Chat

• Denmark

  Lov om ændring af afskrivningsloven, ligningsloven, pensionsafkastbeskatningsloven og lov om afgift af svovl (Forhøjelse af grænsen for straksafskrivning m.v., midlertidig forhøjelse af afskrivningsgrundlaget for nye driftsmidler, forlængelse af den midlertidige forhøjelse af fradrag for udgifter til forsøgs- og forskningsvirksomhed og forlængelse af bundfradrag i svovlafgiften)

  A20210067230

  3 provisions

  The provision changes depreciation rules and amounts, including a higher threshold and a temporary special depreciation option for certain new business assets.

  Not in force Open & Chat

• Denmark

  Lov om ændring af sømandsbeskatningsloven (Bedre vilkår ved anvendelse af refusionsordningen for sandsugere)

  A20220028930

  1 provisions

  This act amends the seafarers’ tax rules, including a new deduction for certain workers on stone-fishing vessels and sand suction vessels, and a new definition of when certain transport counts as sea transport.

  Not in force Open & Chat

• Denmark

  Lov om ændring af lov om inddrivelse af gæld til det offentlige, kildeskatteloven, opkrævningsloven og skatteforvaltningsloven (Gennemførelse af aftale om initiativer til effektiv opkrævning og gældsinddrivelse i skattevæsenet m.v.)

  A20230156530

  2 provisions

  This provision is an amending preamble that changes several tax-collection and debt-collection laws.

  In force Open & Chat

• Denmark

  Bekendtgørelse af skatteforvaltningsloven

  A20240105329

  14 provisions

  This provision states which authorities administer tax and valuation laws and sets out Skatterådet’s decision-making role and the Minister for Taxation’s appointment and supervisory powers.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse om udbetaling af skattefri godtgørelse til ulønnede bestyrelsesmedlemmer eller til frivillige, ulønnede medhjælpere, der yder bistand som led i foreningens skattefri virksomhed

  B20240118505

  2 provisions

  A forening may pay tax-free reimbursements to unpaid board members and volunteers for certain expenses, subject to set caps and conditions.

  In force Open & Chat

• Denmark

  Bekendtgørelse om synsvirksomheder

  B20230140905

  12 provisions

  Vehicle-inspection businesses may only perform inspections if they have a permit from the Danish Road Traffic Authority, and they may not commercially repair vehicles.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse af lov om afgift af spiritus m.m. (spiritusafgiftsloven)

  A20240001629

  4 provisions

  The provision describes excise duty rules for spirits and related alcohol products, including who must be authorised or registered and who may handle them.

  Not in force Open & Chat

• Denmark

  Bekendtgørelse af lov om afgift af øl, vin og frugtvin m.m. (øl- og vinafgiftsloven)

  A20240041629

  7 provisions

  This preamble says the act implements parts of several EU alcohol excise directives and notes some earlier amendments were not correctly incorporated into a 2024 consolidation, while later 2024 changes are not yet included because they start on 1 July 2024.

  In force Open & Chat

• Denmark

  Bekendtgørelse af lov om afgift af spildevand

  A20250035229

  4 provisions

  Denne del beskriver, hvem der skal betale afgift af spildevand, hvem der skal registreres, hvilke undtagelser der gælder, og hvordan nogle satser og godtgørelser beregnes.

  In force Open & Chat