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
Bekendtgørelse om ændring af bekendtgørelse om kildeskat
B20240118105
1 provisions
This amendment changes parts of the withholding-tax regulation, starts on 1 January 2025, and makes one rule in § 1, no. 3, inapplicable to income years before 2026.
Not in force Open & ChatDenmark
Lov om ændring af lov om fremme af vedvarende energi (Tydeliggørelse af dansk rets anvendelse på anlæg omfattet af loven i den eksklusive økonomiske zone og afskaffelse af kompensation for indfødningstarif for fremtidige havvindmølleparker)
A20240067130
1 provisions
The law says Danish law applies to installations in the exclusive economic zone, subject to international law, but not to Danish tax laws and duties; for court and administrative jurisdiction, such installations are treated as lying where they are nearest unless the minister decides otherwise.
Not in force Open & ChatDenmark
Bekendtgørelse af årsregnskabsloven
A20260040229
33 provisions
Loven gælder for erhvervsdrivende virksomheder, og de skal for hvert regnskabsår aflægge årsregnskab efter loven.
In force Open & ChatDenmark
Bekendtgørelse af lov om afgift af ansvarsforsikringer for motorkøretøjer m.v. (motoransvarsforsikringsafgiftsloven)
A20200215329
2 provisions
Insurance companies must register and report to the tax authority, keep accounts, and pay the motor liability insurance tax on covered policies; some policies are exempt and some rates/deadlines differ.
In force Open & ChatDenmark
Lov om afgift af CO2e-emissioner fra kvoteomfattede sektorer (emissionsafgiftsloven)
A20240061930
5 provisions
This provision sets an emissions tax on certain greenhouse-gas releases and requires affected companies to register, keep records, report, and pay the tax to the customs and tax administration.
Not in force Open & ChatDenmark
Lov om gennemførelse af tillægsaftaler til den dansk-grønlandske dobbeltbeskatningsaftale
A20240164930
1 provisions
This provision makes the 2024 Denmark–Greenland tax treaty amendments apply in Denmark, updates a related Greenland self-government law reference, and sets rules for dividend withholding tax, mutual agreement procedures, and treaty benefit denial.
In force Open & ChatDenmark
Lov om ændring af minimumsbeskatningsloven og ligningsloven (Gennemførelse af OECD’s administrative retningslinjer om minimumsbeskatningsreglerne og ændring af listen over lande, der er omfattet af defensive foranstaltninger)
A20240068430
3 provisions
This provision is the preamble to an amending act for the minimum taxation and income tax laws.
Not in force Open & ChatDenmark
Bekendtgørelse om identifikation og indberetning af finansielle konti med tilknytning til udlandet
B20200033405
7 provisions
This provision defines key terms used in the regulation about reporting financial accounts with foreign ties.
Not in force Open & ChatDenmark
Bekendtgørelse af lov om afgift af cfc og visse industrielle drivhusgasser
A20200044829
3 provisions
This text announces the official publication of the law on tax on CFCs and certain industrial greenhouse gases.
Not in force Open & ChatDenmark
Bekendtgørelse om fradrag i efterløn
B20230083605
8 provisions
For members going on early retirement, the unemployment insurance fund must make a final calculation of all pensions and related values at the member’s early-retirement age.
Not in force Open & ChatDenmark
Bekendtgørelse om ændring af momsbekendtgørelsen
B20240107505
1 provisions
This amendment mainly requires a buyer to prove residence or usual stay outside the EU to the company and the Danish Tax Agency, and to provide extra documentation if the ID shown does not contain that information.
In force Open & ChatDenmark
Bekendtgørelse om en midlertidig kompensationsordning for selvstændige mv. ramt af én eller flere COVID-19-relaterede restriktioner
B20200143405
6 provisions
This provision sets a temporary compensation scheme for certain self-employed people and related persons affected by COVID-19 restrictions.
Not in force Open & ChatDenmark
Bekendtgørelse om merværdiafgift (momsbekendtgørelsen)
B20210224605
17 provisions
This preamble says the VAT order implements and supports several EU VAT rules and lets the Tax Administration grant extra time limits for charitable-event permits in special cases.
Not in force Open & ChatDenmark
Lov om ændring af ejendomsvurderingsloven og forskellige andre love (Ansættelse af grundværdier for erhvervsejendomme m.v.)
A20210029130
12 provisions
This is the preamble to an amending act for the Property Valuation Act and related laws.
In force Open & ChatDenmark
Lov om ændring af lov om rentefrie lån svarende til indberettet A-skat og arbejdsmarkedsbidrag i forbindelse med covid-19, lov om rentefrie lån svarende til angivet moms og lønsumsafgift og fremrykket udbetaling af skattekreditter m.v. i forbindelse med covid-19 og lov om midlertidig udskydelse af angivelses- og betalingsfrister m.v. på skatteområdet i forbindelse med covid-19 (Udvidelse af A-skattelåneordningen og momslåneordningen og udskydelse af betalingsfrister for A-skat og arbejdsmarkedsbidrag som følge af covid-19 m.v.)
A20210077930
5 provisions
Virksomheder kan søge told- og skatteforvaltningen om et rentefrit lån svarende til visse rettidigt indberettede beløb for A-skat og arbejdsmarkedsbidrag.
In force Open & ChatDenmark
Bekendtgørelse om ændring af bekendtgørelse om skatteindberetning m.v.
B20240124205
1 provisions
This amendment lowers one euro threshold from 500,000 to 100,000 and updates the information/documents listed for estate tax reporting.
In force Open & ChatDenmark
Bekendtgørelse om en skattefri seniorpræmie
B20250169405
4 provisions
This provision sets out how employment information is collected and checked when calculating the employment requirement for the tax-free senior premium.
In force Open & ChatDenmark
Bekendtgørelse om fri proces
B20200072405
1 provisions
Rules for legal aid applications: the applicant must submit specified tax documents and information, usually through digital self-service, and Civilstyrelsen can require extra information or grant dispensation in special cases.
Not in force Open & ChatDenmark
Lov om gennemførelse af dobbeltbeskatningsoverenskomst mellem Kongeriget Danmark og Den Demokratiske Folkerepublik Algeriet
A20230135430
1 provisions
This law makes the Denmark–Algeria tax treaty apply in Denmark, lets the multilateral convention be applied to that treaty, and gives the tax minister power to set when the law starts.
In force Open & Chat