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  1. News
  2. /Denmark

Denmark news

Monday, 14 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

All jurisdictionsDenmarkFinlandIcelandNorwaySwedenEuropean Union
All topicsTaxAccounting & ReportingAuditLegal & CorporatePayroll & LabourFinancial Sector & MarketsIT, Cybersecurity & DataPublic Sector & Economy

Payroll & Labour·Retsinformation·4 days ago

SOSU teachers gain a fourth pay step from April 2027

The agreement also scales teaching-allowance thresholds for part-time staff and removes the weekly allowance above 21 teaching hours from April 2027.

Payroll & Labour·Retsinformation·4 days ago·2 documents

State-sector development goals must lead to concrete activities

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.

Tax·Domsdatabasen·5 days ago

Supreme Court ties exercised-option premiums to share sale proceeds

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.

Tax·Domsdatabasen·5 days ago

Supreme Court treats sparekasse’s mortgage-lender shares as trading stock

Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.

Tax·Skat.dk·6 days ago

DAC7 guidance clarifies the 2,000-rental test applies per property

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.

Legal & Corporate·Domsdatabasen·6 days ago

Board arbitration clauses bind an estate pursuing company liability claims

Højesteret upheld dismissal of a bankruptcy estate’s claim against two directors, distinguishing inherited company claims from rights arising only on bankruptcy.

Tax·Toldstyrelsen·1 week ago

DMS users must move most Y-codes for the 12 September update

Toldstyrelsen keeps Y128 in its existing field and explains how to correct pre-lodged imports. Separate export guidance centralises closure requests and suspends automatic invalidation.

Legal & Corporate·Retsinformation·1 week ago

Construction ID bill covers projects above DKK 100 million

Adopted bill L 19 requires site ID cards, recorded attendance and five-year data retention. The minister will set commencement for those duties; 1 January 2027 applies to a separate amendment.

Public Sector & Economy·Retsinformation·1 week ago

Adopted farm bill adds emissions accounts and five-year retention

Bill L 5 sets a calendar-year framework for emissions and fertiliser accounts from 2027, with transitional protection for earlier planning periods and further details delegated to ministerial rules.

Payroll & Labour·Retsinformation·1 week ago

Folketing approves a collective-agreement route for overseas hires

Adopted bill L 16 sets a DKK 322,000 annual salary threshold and employer certification conditions for a new residence-permit route, with commencement specified for 1 January 2027.

Financial Sector & Markets·Retsinformation·1 week ago

Adopted AML bill adds sanctions controls and independent testing

Bill L 9 extends written controls to financial sanctions and proliferation-financing risks. It also broadens independent testing, with a general commencement date of 15 September 2026.

Tax·Skat.dk·1 week ago·2 documents

Reminder fee will rise to DKK 160 on 14 September 2026

The fee rises from DKK 65 on the business Tax Account and the listed periodic vehicle-tax payments. The adopted amending bill specifies the same commencement date.

Tax·Skat.dk·2 weeks ago

Changing non-spouses’ interest deductions needs a binding debt agreement

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·2 weeks ago

Spiralsagen compensation receives a statutory Danish tax exemption

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·2 weeks ago

Denmark imposes repair duties for specified consumer goods

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.

Legal & Corporate·Domsdatabasen·2 weeks ago

Property-defect limitation can start before the formal takeover date

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.

Payroll & Labour·Retsinformation·2 weeks ago

Ukraine temporary residence restricted by mobilisation status

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.

Financial Sector & Markets·Retsinformation·2 weeks ago

Danish companies must shield themselves from sanctioned owners’ control

Law 727 requires protective measures approved by Erhvervsstyrelsen and suspends rights attributable to sanctioned owners. The authority can require independent assurance of company information.

Accounting & Reporting·Retsinformation·2 weeks ago

Danish foundations face revised related-party disclosures for 2027

Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.

Public Sector & Economy·Virk.dk – Samlet Betaling·2 weeks ago

VEU compensation during notice depends on continuing wage loss

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.

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Latest

  1. 4 days agoSOSU teachers gain a fourth pay step from April 2027
  2. 4 days agoState-sector development goals must lead to concrete activities
  3. 5 days agoSupreme Court ties exercised-option premiums to share sale proceeds
  4. 5 days agoSupreme Court treats sparekasse’s mortgage-lender shares as trading stock
  5. 6 days agoDAC7 guidance clarifies the 2,000-rental test applies per property