Tax·Domsdatabasen·5 days ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Tax·Skat.dk·6 days ago
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.
Tax·Toldstyrelsen·1 week ago
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
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
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.
Tax·Skat.dk·1 week ago·2 documents
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
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
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.
Tax·Retsinformation·2 weeks 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.
Tax·Skat.dk·2 weeks 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.
Tax·Skat.dk·3 weeks 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.
Tax·Skat.dk·4 weeks 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·Skat.dk·1 month 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·Skat.dk·1 month 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.