Customs & Trade·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
Customs & Trade·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
Customs & Trade·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
Excise & Environmental Taxes·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
Personal & Owner Taxation·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.
Inheritance, Wealth & Gift 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.
Tax Courts & Tribunal Decisions·Domsdatabasen·1 month ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Industry: Financial and insurance activities
Capital Gains Tax·Domsdatabasen·1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Industry: Financial and insurance activities
E-Invoicing & Digital Tax Reporting Mandates·Skat.dk·1 month ago
The exclusion requires more than 2,000 rentals for one property in a calendar year; platform exemption depends on the entire business model having no reportable sellers.
Industry: Holiday and other short-stay accommodation · Other reservation service and related activities
Customs & Trade·Toldstyrelsen·1 month ago
From 12 September Y-codes belong in data element 12 04 except Y128 in 12 03, and pre-lodged IM/D declarations need review. Toldstyrelsen also logged error TMA-2648 on invalidating exited export declarations.
Industry: Across industries
Withholding Tax Rules·Retsinformation·1 month ago
Bill L 19, adopted 3 Sep 2026, puts ID cards, attendance registration and five-year retention on projects above DKK 100m excl. VAT. Commencement needs a ministerial order; a side amendment takes effect 1 Jan 2027.
Industry: Construction
Excise & Environmental Taxes·Retsinformation·1 month ago
Covered farms face mandatory emission and fertiliser accounts with five-year retention, while fertiliser traders face delivery reporting, under the new act in force 1 January 2027.
Industry: Agriculture, forestry and fishing · Wholesale trade, except of motor vehicles and motorcycles
Tax Filing, Registration & Penalties·Skat.dk·1 month ago·2 documents
Skattestyrelsen's business and personal payment guides now show the reminder fee rising from DKK 65 to DKK 160 from 14 September 2026.
Industry: Across industries
Personal & Owner Taxation·Skat.dk·1 month ago
Skattestyrelsen specifies the evidence needed to reallocate joint borrowers’ interest deductions. The allocation follows their internal debt agreement, even where the bank’s loan terms stay unchanged.
Personal & Owner Taxation·Retsinformation·1 month ago
The law adds compensation under the Danish and specified Greenland schemes to ligningsloven’s exemptions, with effect from 1 March 2026, and sets separate benefit-protection rules.
International Tax / Double Tax Treaties·Retsinformation·2 months ago
The revised list applies from 1 September 2026. Compared with the 2025 annex, list B adds Cameroon and removes Morocco; the participating-jurisdiction test remains set out in section 50.
Industry: Financial and insurance activities
Personal & Owner Taxation·Skat.dk·2 months ago
Skattestyrelsen directs private battery-balancing income to field 250 and box 20. Two rulings deny the renewable-energy allowance for standalone batteries; one confirms personal-income treatment.
International Tax / Double Tax Treaties·Skat.dk·2 months ago
Skattestyrelsen directs Danish-employer withholding applications to form 01.016, adds reporting instructions and highlights the connection between the foreign stay and the employer’s circumstances.
Industry: Across industries
Withholding Tax Rules·Skat.dk·2 months ago
Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.
Industry: Financial and insurance activities