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 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 & Chat