Denmark
Bekendtgørelse af kildeskatteloven
A20230133029
40 provisions
This provision states who must pay income tax to the state under the Danish withholding tax act.
Not in force Open & Chat
Esheria Regulatory Atlas
Tax law in Denmark
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
1,186 matching statutes
Denmark
Bekendtgørelse af selskabsskatteloven
A20220124129
22 provisions
This preamble says the law implements parts of several EU tax directives.
Not in force Open & ChatDenmark
Lov om en ekstraskat for visse koncernenheder (minimumsbeskatningsloven)
A20230153530
31 provisions
This provision says the law applies to Danish-based group entities in multinational or large domestic groups that meet a 750 million euro annual revenue threshold in at least 2 of the 4 years before the control year.
Not in force Open & ChatDenmark
Bekendtgørelse om forskudsregistrering og beregning af indeholdelsesprocent for 2021
B20200130405
5 provisions
This provision sets 2021 tax prepayment adjustments, including percentage increases for certain income amounts and rules for property value tax entries.
In force Open & ChatDenmark
Bekendtgørelse af skattekontrolloven
A20210198729
30 provisions
This provision says the tax control act implements parts of several EU tax cooperation directives and states that taxable persons in Denmark must give the tax authority annual income and owner-occupied home information, with an exception for information already reported by an independent third party.
Not in force Open & ChatDenmark
Lov om ændring af personskatteloven, ligningsloven og forskellige andre love (Udmøntning af dele af aftale om reform af personskat)
A20240048230
6 provisions
The text says state income tax is calculated as the sum of several tax components, and it sets a 7.5% tax rate with stated thresholds and a basic allowance.
In force Open & ChatDenmark
Bekendtgørelse af lov om beskatning af fonde og visse foreninger (fondsbeskatningsloven)
A20250020729
8 provisions
The provision says which foundations, associations, trusts, and similar entities are covered by this tax law, and sets income thresholds for part of the taxable income.
In force Open & ChatDenmark
Bekendtgørelse af selskabsskatteloven
A20200108429
20 provisions
This provision says the act contains rules on corporate taxation and related exemptions, including tax treatment of dividends, interest, royalties, permanent establishments, and certain exempt entities.
Not in force Open & ChatDenmark
Bekendtgørelse af lov om afgift af ledningsført vand
A20200017129
4 provisions
Denne bestemmelse siger, at der betales afgift af ledningsført vand, og at visse virksomheder skal registreres hos told- og skatteforvaltningen.
Not in force Open & ChatDenmark
Lov om ændring af skattekontrolloven (Regnskabsføring i fremmed valuta for visse udenlandske kulbrinteskattepligtige)
A20210219530
1 provisions
The law amends the Tax Control Act to add certain persons covered by the Hydrocarbon Tax Act § 3 to the relevant tax-control provisions, and it starts on 1 January 2022.
Not in force Open & ChatDenmark
Bekendtgørelse af lov om afgift af spiritus m.m. (spiritusafgiftsloven)
A20240041729
4 provisions
This provision introduces the spirits excise duty law and sets out core rules on excise duty, authorisation, registration, and rates.
In force Open & ChatDenmark
Bekendtgørelse af lov om afgift af lystfartøjsforsikringer (lystfartøjsforsikringsafgiftsloven)
A20200201929
4 provisions
The provision says a tax is charged on insurance for leisure yachts, with some exceptions, and insurers generally must register and pay it.
In force Open & Chat