Pillar 2 Compliance: Denmark
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Select a Country Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece
P2Dash: Australia Articles Pillar Two Dashboard: Denmark Articles
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On June 3, 2025, the Danish Parliament passed Bill 2024/1 LSV 194 A to amend the Danish Minimum Tax Act for the June 2024 and January 2025 OECD Administrative Guidance.

On February 3, 2025, the Danish Ministry of Finance issued draft legislation (Bill 2024-4606) for consultation. This is to amend the Danish Minimum Tax Act for the June 2024 and January 2025 OECD Administrative Guidance.

On June 11, 2024, Law No. 684 was published in the Danish Official Gazette. This implements additional aspects of the OECD Administrative Guidance.

On April 30, 2024, a Draft Law to amend the Danish Minimum Taxation Act was submitted to the Danish Parliament. This implements additional aspects of the OECD Administrative Guidance.

English Translation of the Danish Global Minimum Tax Law

On June 23, 2023, the Danish Ministry of Taxation issued the draft Minimum Tax Act to give effect to the GloBE rules.

The Ministry of Taxation and the Ministry of Industry, Business and Financial Affairs have sent a questionnaire to Danish MNEs expected to be within the scope of the Pillar Two GloBE Rules.
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