Customs & Trade·Toldstyrelsen·5 days ago
Commission Implementing Regulation (EU) 2026/2327 imposes the duty after an expiry review under Article 11(2) of Regulation (EU) 2016/1036.
Industry: Wholesale trade, except of motor vehicles and motorcycles
Customs & Trade·Toldstyrelsen·5 days ago·2 documents
Webshops pay in principle but pass it to consumers at checkout or via the carrier; the fee is non-refundable and applies regardless of goods value.
Industry: Across industries
Tax Filing, Registration & Penalties·Skat.dk·5 days ago
Companies can now report liquidation proceeds one recipient at a time via Enkeltindberetning — unless the shares are listed or someone else paid out — while file transfer keeps the txt requirement.
Industry: Across industries
Customs & Trade·Toldstyrelsen·5 days ago
MitID administrators assign the new CBAM-klarerer, informationsansvarlig, læseadgang role in TastSelv Erhverv; it sees import data and embedded emissions without editing rights.
Customs & Trade·Toldstyrelsen·5 days ago
Import declarations need a unit-and-qualifier element, correction workarounds change, and a 24 October DMS update rejects faulty declarations and is expected to fix ten known issues.
Industry: Across industries
VAT / GST / Indirect Tax·Toldstyrelsen·5 days ago
The EU handling fee on non-EU e-commerce goods must be included in the VAT base — a definite yes replacing the earlier undecided answer — with declarations accepted from 1 November 2026.
Industry: Across industries
Customs & Trade·Toldstyrelsen·5 days ago
Security documents for single guarantees issued from 1 November 2026 cover Montenegro and Moldova; earlier TC32 papers cannot be used for those destinations.
Industry: Other transportation support activities
Personal & Owner Taxation·Skat.dk·5 days ago
The 2027 pensioner green check stays at DKK 875 with the 7.5% taper now off mellemskattegrundlaget above DKK 512,700; the DKK 280 supplement and DKK 240 per-child amounts are unchanged at higher income limits.
Personal & Owner Taxation·Skat.dk·1 week ago
A child forskudsopgørelse is issued for capital income above 10,000 kr. or aktieindkomst above grundbeløbet; the automatic skattekort needs wage income, and young people's own TastSelv access runs to age 17.
Personal & Owner Taxation·Skat.dk·1 week ago
From income year 2026, SU recipients in 25 yderkommuner and 10 small islands deduct travel to their uddannelsessted — unless an ungdomskort or mileage allowance already covered the trip.
Tax Filing, Registration & Penalties·Skat.dk·2 weeks ago
Without a Danish skattepersonnummer (cpr-nummer), owners living outside Denmark apply within three months before takeover; existing cpr-holders correct their forskudsopgørelse instead.
Customs & Trade·Toldstyrelsen·3 weeks 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·3 weeks 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·3 weeks 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·3 weeks 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·3 weeks 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·3 weeks 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·3 weeks 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·3 weeks 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.