Denmark
Bekendtgørelse om partiel substanstest
B20220064405
2 provisions
Parent companies that choose the partial substance test must file the required information, and filings under §§ 2-9 must be made digitally as directed by the tax authority.
Esheria Regulatory Atlas
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
B20220064405
2 provisions
Parent companies that choose the partial substance test must file the required information, and filings under §§ 2-9 must be made digitally as directed by the tax authority.
Denmark
A20230050329
48 provisions
This text defines an unemployment insurance fund and says the employment minister recognizes such funds after application if the stated conditions are met, though the sentence is cut off.
Denmark
B20240128805
2 provisions
Slagterivirksomheder og visse eksportører skal betale en produktionsafgift for danske kvæg/kalve, andelene skal opkræves, indberettes og afregnes som beskrevet, og for sent betalte beløb får rente.
Denmark
A20240169230
2 provisions
This provision is an amendment act that changes several tax laws, including the rules in fondsbeskatningsloven.
Denmark
A20240020829
48 provisions
This text defines an unemployment fund and says the Employment Minister recognizes unemployment funds on application if they meet the stated conditions.
Denmark
A20230075130
1 provisions
This law amends the social frikort trial rules by extending the trial period and raising the tax-free earning limit for 2023-2024.
Denmark
A20210183629
17 provisions
Skattepligtige personer, der driver selvstændig erhvervsvirksomhed, may use virksomhedsordningen for business income, except where the income is capital income under the cited personskatteloven rule or is konkursindkomst.
Denmark
A20200121429
6 provisions
The law sets a NOx-related tax on emissions from combustion and requires certain businesses to register with the tax authority.
Denmark
A20210022329
34 provisions
This preamble says the law on sickness benefits is being promulgated and states who can receive sickness benefits.
Denmark
A20210271129
6 provisions
This preamble says the Act concerns collection of taxes and duties, and explains which later amendments are included or not included in this version.
Denmark
A20250177530
1 provisions
The law changes how electricity tax refunds and electricity value are calculated for 2026 and 2027, and the act starts on 1 January 2026.
Denmark
A20250009729
28 provisions
This preamble says the sick pay law is hereby promulgated and explains who sick pay is for.
Denmark
B20210268605
1 provisions
Aftermarket diesel particle filters must be approved and marked under specified rules to qualify for exemption from particle emissions tax; the change applies to passenger cars and vans and starts on 1 January 2022.
Denmark
B20240105205
18 provisions
This provision sets rules for public debt collection and how creditors and the collection authority must handle transferred claims.
Denmark
A20230128429
4 provisions
The provision says electricity consumed in Denmark is taxed, but lists several exemptions and gives the tax authority power to decide taxability in some cases.
Denmark
B20250094305
23 provisions
This provision says the regulation applies to insurance companies, certain pension funds, insurance holding companies, financial holding companies with mainly insurance shareholdings, and some foreign branches.
Denmark
A20230001329
4 provisions
Afgift af ledningsført vand skal betales af registrerede virksomheder og visse ejere af ejendomme, og nogle aktører skal registrere sig hos told- og skatteforvaltningen.
Denmark
A20250164230
2 provisions
This amendment changes rules for child and youth benefit and related tax law, including new conditions about where a child lives and when a similar rule applies during long-term psychiatric placement.
Denmark
B20200093805
3 provisions
This preamble says the regulation is issued under section 10(5) and 10(6) of the Danish Tax Administration Act.
Denmark
B20210210305
2 provisions
A association may reimburse certain expenses to unpaid board members and volunteers within set tax-free limits.