Tull & handel·Toldstyrelsen·för 1 månad sedan
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.
Källskatteregler·Retsinformation·för 1 månad sedan
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.
Punktskatter & miljöskatter·Retsinformation·för 1 månad sedan
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.
Deklaration, registrering & skattetillägg·Skat.dk·för 1 månad sedan·2 dokument
Skattestyrelsen's business and personal payment guides now show the reminder fee rising from DKK 65 to DKK 160 from 14 September 2026.
Privat- & ägarbeskattning·Skat.dk·för 1 månad sedan
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.
Privat- & ägarbeskattning·Retsinformation·för 1 månad sedan
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.
Internationell skatt / skatteavtal·Retsinformation·för 1 månad sedan
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.
Privat- & ägarbeskattning·Skat.dk·för 1 månad sedan
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.
Internationell skatt / skatteavtal·Skat.dk·för 1 månad sedan
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.
Källskatteregler·Skat.dk·för 2 månader sedan
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.
Deklaration, registrering & skattetillägg·Skat.dk·för 2 månader sedan
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.
Deklaration, registrering & skattetillägg·Skat.dk·för 2 månader sedan
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.