Category Archives: Uncategorized

The Danish Supreme Court has recently handed down two judgements regarding the 10-year condition in the tax scheme for researchers

In two judgments of the 2th of February 2024, the Supreme Court found that two taxpayers who wanted to apply for the tax scheme for researchers did not meet the 10-year condition, despite the fact that the taxpayers had de facto relocated from Denmark for more than 10 years. The taxpayers had only reported their […]

Minimum level of taxation for multinational enterprise groups and large-scale domestic groups is now being discussed in the Danish Parliament

The EU recently adopted a Directive that sets an effective minimum corporate tax rate for large multinational corporations. Minister for Taxation Jeppe Bruus presented the bill, which went through the first reading 14 November 2023. In October 2021, Denmark and 135 other states joined the OECD agreement on taxation of the digital economy. Among other […]

Criminal liability for omitted transfer pricing documentation

Denmark has since 1998 had a detailed Transfer Pricing legislation, which from its inception imposed a documentation obligation (TP-documentation) on larger groups of companies, transactions with tax heavens etc. The national legislation now appears in sections 37-52 of the Tax Control Act. The detailed requirements for TP documentation are set out in Executive Order no. […]

Tax news February 2022

  The latest news about the Danish tax system brought to you by Bachman/Partners Law Firm. New double tax treaty between Denmark and France The Danish Ministry of Taxation has announced that a new double tax treaty between France and Denmark has been signed.   The new treaty will benefit Danish companies and individuals based […]