Changes to minimum taxation and transfer pricing rules
In short
Reading time: 1 min- What changes:
- The act includes relief on who must prepare transfer pricing documentation.
- No documentation needs to be prepared if the controlled transactions total less than DKK 5 million in the income year.
- At the same time, the controlled receivables and debt must be less than DKK 50 million.
- However, this does not apply to transactions involving intangible assets.
- The rules that allow the Danish Tax and Customs Administration to require companies to submit an auditor's statement on the documentation have been repealed (that a rule stops applying).
- The rules on withholding of interest tax and royalty tax are changed to ensure that the tax is withheld.
- The purpose of the act is also to implement the OECD's guidelines from June 2024 and January 2025 on minimum taxation.
- When: The Act entered into force on 1 July 2025.
- Parts of the act apply to financial years beginning on 31 December 2023 or later.
- Parts of the act apply to income years beginning on 1 January 2025 or later.
- Parts of the act apply to income years beginning on 1 July 2025 or later. If the participants do not have matching income years, the provisions take effect when the first participant begins a new income year on 1 July 2025 or later.
- Parts of the act apply from and including the 2025 income year.
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
Official title (in Danish)Lov om ændring af minimumsbeskatningsloven, selskabsskatteloven, skattekontrolloven og forskellige andre love (Tilpasning til OECD’s administrative retningslinjer om minimumsbeskatningsreglerne, lempelse af reglerne om transfer pricing-dokumentation, aflønning af kvalificerede distributører i visse lande og justering af reglerne om omkvalifikation af transparente enheder, begrænset skattepligt af renter, indeholdelse af renteskat og royaltyskat, international sambeskatning og oplysningspligt m.v.)
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)
Formålet med lovforslaget er for det første at gennemføre OECD’s administrative retningslinjer fra juni 2024 og januar 2025 vedrørende minimumsbeskatningsreglerne. Disse retningslinjer stiller krav til de nationale gennemførelsesregler, som på visse punkter vurderes at burde fremgå af minimumsbeskatningslovens ordlyd. Derudover foreslås bl.a. en række ændringer af minimumsbeskatningsloven og selskabsskattelovens regler om international sambeskatning med henblik på, at samspillet mellem de to regelsæt ikke medfører utilsigtede skattemæssige konsekvenser. Der foreslås desuden en række lempelser vedrørende bl.a. afgrænsningen af de skattepligtige, der har pligt til at udarbejde transfer pricing-dokumentation. Der foreslås desuden regler, der tager højde for OECD’s rapport fra februar 2024 (beløb B rapporten) om forenkling af fastsættelsen af armslængdepriser på visse distributionstransaktioner, særligt i såkaldte lavkapacitetslande. For at imødegå skatteplanlægning følger lovforslaget derudover op på en early warning fra Skattestyrelsen om manglende hjemmel til indeholdelse af renteskat. Der foreslås bl.a. ændringer af reglerne om indeholdelsespligt af renteskat og royaltyskat med henblik på at sikre, at der sker indeholdelse af royaltyskat og renteskat. Der foreslås endvidere bl.a. justeringer af selskabsskattelovens § 2 C om omkvalifikation af transparente enheder og en ændring af listen over lande omfattet af reglerne om defensive foranstaltninger. Loven foreslås at træde i kraft den 1. juli 2025. Ændringerne af minimumsbeskatningsloven foreslås indført med virkning for regnskabsår, der påbegyndes den 31. december 2023 eller senere, hvilket svarer til den dato, hvorfra minimumsbeskatningsreglerne i øvrigt har virkning.
Source: Folketinget (ft.dk). Reproduced unchanged.
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- Introduced · 9 April 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
- In force · 1 July 2025Status in the Danish Parliament: Stadfæstet