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Denmark Tax 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.

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Latest

  1. 5 days agoSupreme Court ties exercised-option premiums to share sale proceeds
  2. 5 days agoSupreme Court treats sparekasse’s mortgage-lender shares as trading stock
  3. 6 days agoDAC7 guidance clarifies the 2,000-rental test applies per property
  4. 1 week agoDMS users must move most Y-codes for the 12 September update
  5. 1 week agoConstruction ID bill covers projects above DKK 100 million

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.

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.

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.

Tax·Retsinformation·2 weeks ago

Denmark revises the CRS participating-jurisdiction list

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

Household battery balancing income falls outside the solar allowance

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

Foreign-salary relief requires a choice between § 33 A and treaty rules

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

Interest and royalty tax refunds move to a five-year limitation period

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

eKapital sets November closures and tests for 2026 reporting

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

Tax-account payment plans require filing before 16:00 the day before

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.