Shareholder loans and ongoing payments get new tax rules
Official title (in Danish): Lov om ændring af ligningsloven, afskrivningsloven, opkrævningsloven og skatteindberetningsloven (Lempelse af beskatningen af aktionærlån og ændring af reglerne om beskatning af løbende ydelser)
In short
Reading time: 1 min- What changes:
- A shareholder is not taxed on new loan amounts, to the extent the shareholder has repaid earlier loans.
- Sellers of assets can, on request, get interest-free deferral of tax when the payment is an ongoing payment.
- Who: The rules apply to shareholders and companies where there is a loan to the shareholder. They also apply to parties who sell or buy assets in exchange for an ongoing payment. The act does not apply to the Faroe Islands or Greenland.
- When: The Act entered into force on 22 June 2025. Some parts entered into force on 1 January 2026.
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) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget udmønter dele af aftale om »Iværksætterpakken« af 21. juni 2024 mellem regeringen (Socialdemokratiet, Venstre og Moderaterne), Danmarksdemokraterne, Liberal Alliance, Det Konservative Folkeparti, Radikale Venstre og Dansk Folkeparti. Det foreslås, at en aktionær ikke beskattes af nye lånebeløb i det omfang, aktionæren har tilbagebetalt tidligere lån. Det foreslås videre at give mulighed for rentefri henstand, hvor vederlaget udgøres af en løbende ydelse. Endvidere foreslås det at følge op på en early warning fra Skattestyrelsen om fradrag for yderen af en løbende ydelse. Det foreslås, at loven skal træde i kraft dagen efter bekendtgørelsen i Lovtidende. Den del af lovforslaget, der følger op på en early warning, foreslås at have virkning fra fremsættelsestidspunktet. De øvrige ændringer skal have virkning fra den 1. januar 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 19 March 2025Status in the Danish Parliament: Fremsat
- Passed · 3 June 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 20 June 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 22 June 2025Status in the Danish Parliament: Stadfæstet
- Fully in force · 1 January 2026Status in the Danish Parliament: Stadfæstet