GloBE Country Guide: Denmark

Summary

Status Draft Law
LawDraft Minimum Tax Act of June 23, 2023
Effective DateAccounting periods beginning on or after December 31, 2023
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursYes, Transitional CbCR Safe Harbour + QDMTT Safe Harbour

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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