GloBE Country Guide: Denmark

Summary

Status	Enacted Law
Law	On December 19, 2025, the Danish Official Gazette published an Executive Order providing for GIR information reporting requirements. On December 17, 2025, the Danish Official Gazette published Law No. 1643 to amend the Minimum Tax Act for GIR filing/DAC9, QDMTT Design and changes to payment. On February 18, 2025, the Executive Order on registration requirements was published in the Official Gazette. On June 11, 2024, Law No. 684 was published in the Danish Official Gazette. This implements additional aspects of the OECD Administrative Guidance. Law No. 1535 of December 12, 2023
Effective Date	Accounting periods beginning on or after December 31, 2023
IIR	Yes (2024)
UTPR	Yes (2025)
QDMTT	Yes (2024)
Filing Deadlines	Standard
Safe Harbours	Yes, Transitional CbCR Safe Harbour + QDMTT Safe Harbour + Transitional UTPR Safe Harbour. The June 2024 Amending Law includes the NMCE Simplified Calculations Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Legislation

Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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