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.
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.
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.
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.
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·1 month 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.
Personal & Owner Taxation·Skat.dk·1 month 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·1 month 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.
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.
Tax Filing, Registration & Penalties·Skat.dk·2 months ago
For specified reporting streams, the last FTPs Gateway submission in 2025 format is 10 November. Testing runs from 13 November to 10 December, with 2026-format production files accepted from 14 December.
Tax Filing, Registration & Penalties·Skat.dk·2 months ago
Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.