IssuedTax
Changed requirements for identity information in country-by-country reporting
Official title (in Danish): Bekendtgørelse om ændring af bekendtgørelse om land for land-rapportering
In short
Reading time: 1 min- What changes:
- The executive order changes the identity information required for each group entity, permanent establishment, and the companies they belong to.
- It must include full name, tax jurisdiction, and CVR or SE number.
- The requirement to state the address is not in the new text.
- The footnote about the EU directives and the introduction on the legal basis (the rule in the law that gives the right to do something) in the Tax Control Act are also rewritten.
- For foreign entities etc., any tax identification number (TIN) must be stated.
- When: The executive order will enter into force on 1 January 2028.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Timeline
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- Issued · 9 September 2025
- Published in the Danish Law Gazette (Lovtidende) · 2 October 2025
- Enters into force · 1 January 2028In 423 days