Fixed format for large groups' information on supplementary tax
Official title (in Danish): Lov om ændring af minimumsbeskatningsloven, skattekontrolloven og lov om gensidig bistand ved inddrivelse af fordringer i forbindelse med skatter, afgifter og andre foranstaltninger samt administrativt samarbejde på beskatningsområdet (Indførelse af standardskema til indberetning af oplysninger om ekstraskat, indførelse af indenlandsk ekstraskat på statsløse enheder og opdatering af bestemmelser om udveksling af oplysninger om ekstraskat og finansielle konti m.v.)
In short
Reading time: 1 min- What changes:
- Large groups must use a fixed format when reporting information on supplementary tax.
- The supplementary tax is part of the rules on a global minimum tax for large groups.
- The format was developed by the OECD.
- Authorities in EU countries must automatically exchange the information.
- Sanctions will apply if the format is not used.
- Who: Group entities in multinational and large national groups that are covered by the minimum taxation act.
- When: The Act was scheduled to enter into force on 1 January 2026. This has not yet been confirmed.
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)
Formålet med lovforslaget er at implementere EU-direktivet DAC9 i dansk ret. DAC9 er knyttet til OECD’s GloBE-modelregler og minimumsbeskatningsdirektivet om sikring af en global minimumsskat for større multinationale og nationale koncerner, der blev gennemført i dansk lovgivning ved minimumsbeskatningsloven i 2023. Det foreslås at indføre et standardskema, der skal anvendes til at indgive oplysninger om ekstraskat i henhold til minimumsbeskatningslovens § 53. Det foreslås samtidig, at den, der indgiver skemaet, i forbindelse med indgivelsen skal præcisere, hvilke oplysninger og med hvilke jurisdiktioner der vil skulle udveksles efterfølgende. Det foreslås derudover at gennemføre de øvrige ændringer af DAC. Det omfatter bl.a. indførelse af sanktioner for at gennemtvinge anvendelse af standardskemaet og opdatering af hjemmelsbestemmelser, herunder i forhold til udveksling af oplysninger om ekstraskat og de yderligere CRS-oplysninger, der blev vedtaget med DAC8. Loven foreslås at træde i kraft den 1. januar 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 8 October 2025Status in the Danish Parliament: Fremsat
- Passed · 27 November 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 16 December 2025Status in the Danish Parliament: Stadfæstet
- Entered into force · 1 January 2026The date is in the source, but entry into force has not been confirmed yet – the case awaits manual review