Skip to content
AboutDansk
Proposed

Bill: Price hedging for at least 3 years: taxation on realisation

Bill · L 81 (2026-27)Official title (in Danish)

Official title (in Danish): Forslag til lov om ændring af kursgevinstloven. (Indførelse af real­isa­tions­beskat­ning af visse længerevarende pris­sikring­skon­trak­ter)

In short

Reading time: 1 min
  • What is proposed: The bill proposes to ensure that gains and losses on certain price hedging contracts with a term of at least 3 years are taxed only when they are realised.
  • Who would be affected: Companies that produce or use goods in their core business and have entered into long-term price hedging contracts.
  • When: The bill has not been passed yet.

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.

If the bill is passed:

  • A gain or loss on a longer-term price hedging contract is included in the year in which the gain or loss is realised.
  • The contract must secure the price of physical deliveries of goods for at least 3 years.
  • The contract must concern goods that the company produces or uses in its core business.
  • The company may instead choose to use the inventory principle, collectively for all the contracts.

Sources and original

Official title (in Danish)Forslag til lov om ændring af kursgevinstloven. (Indførelse af real­isa­tions­beskat­ning af visse længerevarende pris­sikring­skon­trak­ter)

Read the official text (in Danish) →

Source: the Danish Parliament (ft.dk)

Translated from Danish · The Danish version and the original source apply.

Timeline

How to read the timeline

  • Filled dot: this has happened. The date and the source are shown below the point.
  • Empty dot: an upcoming step. The date may be known or not known yet.
  • Square: the case ended here, e.g. because the bill was rejected or withdrawn.
  • "The date is in the source, but entry into force has not been confirmed yet" (or just "not confirmed yet") means the date has passed, but the source does not yet show that the law or rule has entered into force. We only change the status when the source confirms it.
  1. Introduced · 4 November 2026
    Status in the Danish Parliament: Fremsat
    Folketingets Åbne Data – sagstrin: fremsættelse
  2. Passed
    Awaiting the Danish Parliament
  3. Enters into force
    The date is not known yet