Tax·Domsdatabasen·2 weeks ago
A DKK 10 million loss on a purported convertible bond was not deductible: the issuance decision was never registered, so no company-law valid instrument existed at disposal.
Industry: Financial service activities, except insurance and pension funding · Legal and accounting activities
Payroll & Labour·Borger.dk·2 weeks ago
FerieKonto's 2026 form covers leave earned 1 September 2025–31 August 2026; early pay-out needs a written employer agreement, and days on public benefits reduce the claim.
Industry: Activities of households as employers of domestic personnel
Tax·Skat.dk·2 weeks ago
The virk.dk-only duty for public-sector sales becomes an optional system-to-system e-fakturering for B2B and B2G, with both sides needing a ready digital bookkeeping system.
Industry: Across industries
Payroll & Labour·Kollektive overenskomster·2 weeks ago
The staff ballot and FunktionærPension lock-in are gone; switches notified on or after 1 January 2026 need 3 months' notice to HK Privat and seven cost disclosures per employee.
Industry: Advertising agencies · Publishing activities
Tax·Toldstyrelsen·3 weeks ago
Import declarations for non-EU e-commerce goods to private buyers must carry product identifiers (C127/C128, plus C129 or Y081) in DMS Import under Supplerende dokumentation — all values, per item.
Industry: Other transportation support activities
Tax·Skat.dk·3 weeks ago
Even with no B-indkomst, property taxes, restskat, capital income or a changed forskudsopgørelse can trigger B-skatterater payable in TastSelv; the published IBAN/SWIFT route for paying from abroad is gone.
Payroll & Labour·Virk.dk – Samlet Betaling·3 weeks ago
Foreign employers that cannot use eIndkomst or ATP self-service and report for 10+ staff can now file ATP contributions on an Excel form via ATP's contact form.
Industry: Across industries
Tax·Skat.dk·3 weeks ago
The holiday-home benefit is now valued off the ejendomsværdi of 1 January of the year before the availability year, replacing the 1 October public assessment.
Industry: Across industries
Tax·Skat.dk·3 weeks ago
Form 22.046 now spells out monthly reporting for regular alcohol importers, temporary registration via 29.101 for 1–2 yearly imports, and EMCS registration for intra-EU excise movements.
Industry: Manufacture of beverages
Tax·Skat.dk·3 weeks ago
The 5.1 promille ceiling for valuing a free helårsbolig for controlling shareholders is 9,007,000 kr. for income year 2026 (9,200,000 kr. in 2025); 14 promille applies above it.
Tax·Domsdatabasen·3 weeks ago
Østre Landsret upheld the refusal to exempt or remit DKK 302m interest on unpaid dividend tax: foreseeable systemic interest is not relieved under opkrævningslovens § 8 or gældsinddrivelseslovens § 13, stk. 6.
Industry: Across industries
Tax·Toldstyrelsen·4 weeks ago·2 documents
Toldstyrelsen plans DMS updates 24 October (handling-fee focus, four errors expected fixed) and 28 November (most burdensome errors); the November removal list is due early October.
Industry: Across industries
Tax·Toldstyrelsen·4 weeks ago
Toldstyrelsen's 9 September 2026 code list adds Y128 for the authorised declarant's CBAM account number in D.E. 12 04 002 000.
Industry: Across industries
Tax·Toldstyrelsen·4 weeks ago
Toldstyrelsen holds a Teams briefing 28 September (register by 25 September) on the coming EUR 2-4 per-item fee, which unlike the EUR 3 duty also covers consignments above EUR 150.
Industry: Other transportation support activities
Tax·Toldstyrelsen·4 weeks ago
From 12 September DMS moves Y-codes to data element 12 04 (except Y128), rejects '0' in supplementary units with a transition to 12 October, and carries the H7 Y199 gap into the new section.
Industry: Across industries
Tax·Toldstyrelsen·4 weeks ago
Toldstyrelsen's DMS error log gains workarounds for stuck S2S filings, blocked warehouse write-offs and REX rejections; the F48/F49/F53 value-limit gap now also covers H6 and H7.
Industry: Across industries
Tax·Skat.dk·4 weeks ago
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
Industry: Manufacture of batteries and accumulators
Tax·Domsdatabasen·4 weeks ago
Højesteret affirmed that transfers from a company, assessed as salary, were not taxable where a final judgment declared them invalid and the amounts were repaid to the bankruptcy estate.
Tax·Skat.dk·4 weeks ago
From 1 January 2027 siblings join the closest person circle, so sibling gifts above the tax-free basic amount bear gift tax instead of personal income tax in rubric 20.