GloBE Country Guide: Denmark

Summary

Status Enacted Law
LawOn April 30, 2024, the Danish Tax Ministry submitted a legislative proposal to amend the Danish Minimum Taxation Act. The purpose of the draft law is to update the Danish Minimum Taxation Act for the OECD’s Administrative Guidance.

Law No. 1535 of December 12, 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 + Transitional UTPR Safe Harbour. The April 2024 Draft Law includes the NMCE Simplified Calculations 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

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can sign up below

Already a Subscriber?

Legislation