Verotus·Skat.dk·3 viikkoa sitten
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.
Verotus·Domsdatabasen·3 viikkoa sitten
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.
Verotus·Skat.dk·4 viikkoa sitten
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.
Palkkahallinto ja työoikeus·Retsinformation·4 viikkoa sitten
The agreement also scales teaching-allowance thresholds for part-time staff and removes the weekly allowance above 21 teaching hours from April 2027.
Palkkahallinto ja työoikeus·Retsinformation·4 viikkoa sitten·2 asiakirjaa
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.
Verotus·Domsdatabasen·1 kuukausi sitten
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.
Verotus·Domsdatabasen·1 kuukausi sitten
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Verotus·Skat.dk·1 kuukausi sitten
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.
Juridiikka ja yhtiöoikeus·Domsdatabasen·1 kuukausi sitten
Højesteret upheld dismissal of a bankruptcy estate’s claim against two directors, distinguishing inherited company claims from rights arising only on bankruptcy.
Verotus·Toldstyrelsen·1 kuukausi sitten
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.
Juridiikka ja yhtiöoikeus·Retsinformation·1 kuukausi sitten
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.
Julkinen sektori ja talous·Retsinformation·1 kuukausi sitten
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.
Palkkahallinto ja työoikeus·Retsinformation·1 kuukausi sitten
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.
Rahoitusala ja markkinat·Retsinformation·1 kuukausi sitten
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.
Verotus·Skat.dk·1 kuukausi sitten·2 asiakirjaa
Skattestyrelsen's business and personal payment guides now show the reminder fee rising from DKK 65 to DKK 160 from 14 September 2026.
Verotus·Skat.dk·1 kuukausi sitten
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.
Verotus·Retsinformation·1 kuukausi sitten
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.
Juridiikka ja yhtiöoikeus·Retsinformation·1 kuukausi sitten
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.
Juridiikka ja yhtiöoikeus·Domsdatabasen·1 kuukausi sitten
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.