Payroll & Labour·Retsinformation·1 month ago·2 documents
The employee and immediate manager must both approve fund applications. Employer co-financing is also required under the DKK 190.3 million competence-fund agreement.
Industry: General public administration activities
Tax·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
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
Tax·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
Legal & Corporate·Domsdatabasen·1 month ago
Højesteret upheld dismissal of a bankruptcy estate’s claim against two directors, distinguishing inherited company claims from rights arising only on bankruptcy.
Industry: Across industries
Tax·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
Legal & Corporate·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
Public Sector & Economy·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
Payroll & Labour·Retsinformation·1 month ago
A new permit route lets certified employers hire listed-country nationals at DKK 322,000+ into agreement-covered full-time jobs, with union objection rights, control access and first certification for three years.
Industry: Across industries
Financial Sector & Markets·Retsinformation·1 month ago
Obliged businesses must add proliferation-financing risk and sanctions compliance to written controls with independent testing; laundering penalties rise and courts go cashless above DKK 15,000.
Industry: Across industries
Tax·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
Tax·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.
Tax·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.
Legal & Corporate·Retsinformation·1 month ago
Manufacturers must repair covered goods on request unless repair is impossible. Separate sales-law changes add a one-off 12-month extension of the defect-notification period after repair.
Industry: Manufacturing · Repair of personal and household goods · +1 more · Wholesale and retail trade; repair of motor vehicles and motorcycles
Legal & Corporate·Domsdatabasen·1 month ago
Højesteret counted from the buyer’s earlier possession date, subject to suspension until knowledge of the claim. Both seller and estate-agent claims were time-barred when proceedings began.
Industry: Across industries
Payroll & Labour·Retsinformation·1 month ago
The amendment applies to applications submitted from 25 June 2026. It restricts grants and extensions under Denmark’s special Ukraine residence scheme, with earlier applications protected.
Industry: Across industries
Financial Sector & Markets·Retsinformation·1 month ago
Law 727 requires protective measures approved by Erhvervsstyrelsen and suspends rights attributable to sanctioned owners. The authority can require independent assurance of company information.
Industry: Across industries
Accounting & Reporting·Retsinformation·1 month ago
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Industry: Across industries
Public Sector & Economy·Virk.dk – Samlet Betaling·1 month ago
A dismissal does not itself end VEU eligibility during the notice period. Employers cannot claim compensation where an employee released from duties attends training without lost working time.
Industry: Across industries