Customs & Trade·Toldstyrelsen·5 days ago
Goods traded between the EU and Armenia qualify for reduced duty and tariff quotas from 10 October 2026 under an interim deal running to 11 October 2028; invoice declaration or EUR.1 proves origin.
Industry: Across industries
Customs & Trade·Toldstyrelsen·5 days ago
New customs FAQ of 9 October 2026: a fixed fee per item on all non-EU B2C parcels from 1 November 2026, paid per declaration or monthly with deferment plus guarantee.
Industry: Across industries
Corporate & Income Tax·Retsinformation·6 days ago·2 documents
L 37, tabled 7 October 2026, curbs gambling ads around live sport and schools, adds retailer licensing, and cuts the excess-tax allowance supplement to 0.2 points from 2027.
Industry: Across industries
Corporate & Income Tax·Retsinformation·6 days ago·2 documents
L 39, tabled 7 October 2026, ends port tax exemption from 2027 after a Commission state-aid request, keeping only a EUR 300,000 de minimis shelter with eAIR reporting.
Industry: Support activities for transportation
Tax Filing, Registration & Penalties·Retsinformation·6 days ago·2 documents
L 38, tabled 7 October 2026, puts wrong-levy interest on a statutory footing, bans pledging tax refunds and lets recovery run alongside plate seizures from 1 January 2027.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles · Rental and leasing activities · +1 more · Land transport and transport via pipelines
VAT / GST / Indirect Tax·Retsinformation·6 days ago·2 documents
Bill L 36 scraps the coffee duty, zero-rates books, adds gym and music deductions and lifts senior and childminder relief.
Industry: Across industries
Excise & Environmental Taxes·Retsinformation·6 days ago·2 documents
Bill L 40 extends the kilometre toll to 3,501-11,999 kg vehicles from 5 January 2027, exempts small zero-emission vans and allows sleeper berths.
Industry: Freight transport by road
Tax Filing, Registration & Penalties·Skat.dk·6 days ago
Guidance for form 07.058 now states the PAL-exemption deadlines: 1 May in the fourth year normally, 31 December in the fourth year under the Denmark-Germany treaty.
Payroll Tax & Employer Contributions·Virk.dk – Samlet Betaling·1 week ago·3 documents
AFU guidance replaces the employer-registration test with a posting test tied to the employee’s usual workplace, and the foreign-employer page drops the Switzerland exclusion.
Industry: Across industries
Tax Filing, Registration & Penalties·Skat.dk·2 weeks ago
Filers who cannot use TastSelv can now submit form 04.069 digitally without logging on to skat.dk, which speeds up processing; the PDF remains a fallback with a longer skat.dk contact path.
Capital Gains 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
E-Invoicing & Digital Tax Reporting Mandates·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
Customs & Trade·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
Personal & Owner Taxation·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.
Expenses & Benefits-in-Kind Tax Treatment·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
Excise & Environmental Taxes·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
Expenses & Benefits-in-Kind Tax Treatment·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 Filing, Registration & Penalties·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
Customs & Trade·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