fredag 9. oktober 2026
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SkattToldstyrelsenfor 3 uker siden
Toldstyrelsen's DMS error log gains workarounds for stuck S2S filings, blocked warehouse write-offs and REX rejections; the F48/F49/F53 value-limit gap now also covers H6 and H7.
SkattSkat.dkfor 3 uker siden
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
SkattDomsdatabasenfor 3 uker siden
Højesteret affirmed that transfers from a company, assessed as salary, were not taxable where a final judgment declared them invalid and the amounts were repaid to the bankruptcy estate.
SkattSkat.dkfor 4 uker siden
From 1 January 2027 siblings join the closest person circle, so sibling gifts above the tax-free basic amount bear gift tax instead of personal income tax in rubric 20.
Lønn og arbeidslivRetsinformationfor 4 uker siden
The agreement also scales teaching-allowance thresholds for part-time staff and removes the weekly allowance above 21 teaching hours from April 2027.
Lønn og arbeidslivRetsinformationfor 4 uker siden2 dokumenter
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.
SkattDomsdatabasenfor 1 måned siden
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.
SkattDomsdatabasenfor 1 måned siden
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
SkattSkat.dkfor 1 måned siden
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.
Juridisk og selskapsrettDomsdatabasenfor 1 måned siden
Højesteret upheld dismissal of a bankruptcy estate’s claim against two directors, distinguishing inherited company claims from rights arising only on bankruptcy.
SkattToldstyrelsenfor 1 måned siden
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.
Juridisk og selskapsrettRetsinformationfor 1 måned siden
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.
Offentlig sektor og økonomiRetsinformationfor 1 måned siden
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.
Lønn og arbeidslivRetsinformationfor 1 måned siden
A new permit route lets certified employers hire listed-country nationals at DKK 322,000+ into agreement-covered full-time jobs, with union objection rights, control access and first certification for three years.
Finanssektor og markederRetsinformationfor 1 måned siden
Obliged businesses must add proliferation-financing risk and sanctions compliance to written controls with independent testing; laundering penalties rise and courts go cashless above DKK 15,000.
SkattSkat.dkfor 1 måned siden2 dokumenter
Skattestyrelsen's business and personal payment guides now show the reminder fee rising from DKK 65 to DKK 160 from 14 September 2026.
SkattSkat.dkfor 1 måned siden
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.
SkattRetsinformationfor 1 måned siden
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.
Juridisk og selskapsrettRetsinformationfor 1 måned siden
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.
Juridisk og selskapsrettDomsdatabasenfor 1 måned siden
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.
