Tax·Skat.dk·3 weeks ago
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.
Tax·Domsdatabasen·3 weeks ago
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.
Tax·Skat.dk·4 weeks ago
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.
Payroll & Labour·Retsinformation·4 weeks ago
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 weeks ago·2 documents
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·1 month ago
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·1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Tax·Skat.dk·1 month 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.
Legal & Corporate·Domsdatabasen·1 month ago
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 month ago
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.
Legal & Corporate·Retsinformation·1 month ago
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.
Public Sector & Economy·Retsinformation·1 month ago
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.
Payroll & Labour·Retsinformation·1 month ago
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.
Financial Sector & Markets·Retsinformation·1 month ago
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.
Tax·Skat.dk·1 month ago·2 documents
Skattestyrelsen's business and personal payment guides now show the reminder fee rising from DKK 65 to DKK 160 from 14 September 2026.
Tax·Skat.dk·1 month 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·1 month 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.
Legal & Corporate·Retsinformation·1 month ago
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·1 month ago
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.