https://lovsnak.dk/en/topic/tax-and-economy/New explanations on the topic: Tax and economyenWed, 04 Nov 2026 16:47:10 +0000https://lovsnak.dk/en/case/lov-20241-l-194-b/https://lovsnak.dk/en/case/lov-20241-l-194-b/Tue, 03 Nov 2026 08:44:39 +0000What changes: The act allows the Minister for Culture to authorise Copydan Verdens TV to pay grants, set in the Finance Act, to creative and performing artists who are financially affected by section 4 d of the VAT Act. The grant must be paid according to a distribution key agreed by Koda, Gramex and the artist organisations in Copydan Verdens TV. Copydan Verdens TV must report to the Ministry of Culture on the payments every year. Who: The rules apply to creative and performing artists who are financially affected by section 4 d of the VAT Act. When: The Act entered into force on 1 July 2025.https://lovsnak.dk/en/case/lov-20241-l-117-a/https://lovsnak.dk/en/case/lov-20241-l-117-a/Tue, 03 Nov 2026 08:44:07 +0000What changes: The act provides a deduction for labour costs for green renovation in the home or the holiday home. The service deduction can amount to up to DKK 13,300 per person per year (2010 level), and the deduction for green renovation can amount to up to DKK 6,500 per person (2010 level). When: The rest of the Act entered into force on 6 February 2025. Section 2 entered into force on 1 July 2025. Parts of the act apply from 1 January 2025.https://lovsnak.dk/en/case/lov-20241-l-177/https://lovsnak.dk/en/case/lov-20241-l-177/Tue, 03 Nov 2026 08:30:07 +0000What changes: The act introduces permanent alternatives to ongoing property values in the tax rules for agricultural, forestry and commercial properties. It also sets out rules on land tax and coverage charge for subdivision, and a right to an ad hoc property valuation for estate duty and gift duty in family transfers. Who: The rules apply to, among others, owners of agricultural and forestry properties and commercial properties, homeowners in the case of subdivision, and families transferring properties. When: The Act entered into force on 1 July 2025.https://lovsnak.dk/en/case/lov-20261-b-10/https://lovsnak.dk/en/case/lov-20261-b-10/Sun, 01 Nov 2026 03:41:21 +0000Proposed by: Danmarksdemokraterne (6 members, first named: Hans Kristian Skibby) What is proposed: The proposal calls on the Danish Parliament to require the government to introduce a bill that abolishes the current repair limit for electric cars. Who would be affected: The proposal is about electric cars that are damaged and must be assessed as either repairable or written off. When: The proposal has not been adopted yet. A proposal for a parliamentary resolution is not an act and does not change the rules by itself. If the Danish Parliament adopts it, it is usually a call on the government to act.https://lovsnak.dk/en/case/lov-20261-b-41/https://lovsnak.dk/en/case/lov-20261-b-41/Fri, 30 Oct 2026 23:24:04 +0000Proposed by: Uden for folketingsgrupperne (Jacob Harris and Cecilie Liv Hansen) What is proposed: The proposal calls on the Danish Parliament to require the government to introduce a bill so that citizens can have their own pension savings paid out in full or in part before the pension age, without the current special charge. Who would be affected: The proposal is about citizens who have pension savings. When: The proposal has not been adopted yet. A proposal for a parliamentary resolution is not an act and does not change the rules by itself. If the Danish Parliament adopts it, it is usually a call on the government to act.https://lovsnak.dk/en/case/lov-20261-b-5/https://lovsnak.dk/en/case/lov-20261-b-5/Fri, 30 Oct 2026 12:07:21 +0000Proposed by: Citizens' proposal – introduced in the Danish Parliament by 15 members from 15 parties and groups What is proposed: The proposal means that teaching in movement, health and wellbeing should remain exempt from VAT after 1 January 2026. Who would be affected: The proposal affects those who teach and those who take part in teaching in movement, health and wellbeing, for example yoga, mindfulness, dance, music and group classes. When: The proposal has not been adopted yet. A proposal for a parliamentary resolution is not an act and does not change the rules by itself. If the Danish Parliament adopts it, it is usually a call on the government to act.https://lovsnak.dk/en/case/lov-20261-b-40/https://lovsnak.dk/en/case/lov-20261-b-40/Fri, 30 Oct 2026 11:57:15 +0000Proposed by: Liberal Alliance (Katrine Daugaard and Alex Vanopslagh) What is proposed: The proposal calls on the Danish Parliament to require the government to submit a bill in the 2026-27 parliamentary year. The bill must amend the Payroll Tax Act so that zoological facilities and aquariums are exempt from payroll tax in the same way as museums. Who would be affected: The proposal concerns zoological facilities and aquariums. When: The proposal has not been adopted yet. A proposal for a parliamentary resolution is not an act and does not change the rules by itself. If the Danish Parliament adopts it, it is usually a call on the government to act.https://lovsnak.dk/en/case/lov-20241-l-194-a/https://lovsnak.dk/en/case/lov-20241-l-194-a/Fri, 30 Oct 2026 11:47:49 +0000What 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.https://lovsnak.dk/en/case/bek-2026-933/https://lovsnak.dk/en/case/bek-2026-933/Thu, 29 Oct 2026 03:45:24 +0000What it sets out: The executive order sets the limit for private and anonymous grants at DKK 26,500 for 2027. It also sets how many kroner per vote parties and candidates receive in party support in 2027. Who: The rules apply to parties, candidates outside the parties, and candidate lists that took part in the most recent elections to the Danish Parliament (Folketinget), regional councils and municipal councils. When: The executive order will enter into force on 1 January 2027.https://lovsnak.dk/en/case/lov-20251-l-64-c/https://lovsnak.dk/en/case/lov-20251-l-64-c/Thu, 22 Oct 2026 15:54:10 +0000What changes: Education for children and young people under 30 remains VAT-exempt; however, the VAT exemption for other teaching of a school-like or vocational nature no longer exists as a separate category. The act also changes the rules on interest and tax surcharges for companies. Who: The VAT exemption applies to education for children and young people under 30. Other parts apply to businesses, companies, associations, etc., and ships in foreign trade. When: The Act entered into force on 31 December 2025. Some parts entered into force on 1 January 2026. Some parts will enter into force on a date to be set later by the minister.https://lovsnak.dk/en/case/lov-20251-l-59/https://lovsnak.dk/en/case/lov-20251-l-59/Thu, 22 Oct 2026 15:54:04 +0000What changes: The act introduces a new scheme for pay, post-service pay and pension for new members of the Danish Parliament (Folketinget). The pay is 1.100.000 kr. a year (31 March 2026 level) and is adjusted every year on 1 April by the same percentage as ministers' pay. Who: The new scheme applies to members of the Danish Parliament who, at the earliest at the election after 31 December 2025, joined the Danish Parliament (Folketinget) for the first time. It only applies to those who have not been a minister. The Speaker of the Danish Parliament (Folketinget) is covered by a special scheme. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-60/https://lovsnak.dk/en/case/lov-20251-l-60/Thu, 22 Oct 2026 15:43:50 +0000What changes: The act introduces a new scheme for salary, severance pay and pension for future ministers. The salary will be on the same level as the average pay for managers such as permanent secretaries, and the pension will become an occupational pension. Who: The new scheme applies to ministers who are appointed as ministers for the first time after the election in March 2026 at the earliest, and who have not previously been a member of the Danish Parliament (Folketinget). For other ministers, the existing scheme continues to apply. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-25/https://lovsnak.dk/en/case/lov-20251-l-25/Thu, 22 Oct 2026 15:42:52 +0000What changes: The act expands the existing scheme under which businesses can get electricity tax refunded for charging electric cars. Biofuels are now exempt from CO2 tax regardless of use (previously only as motor fuel), and the volume-based packaging tax is 0 DKK in 2026 and 2027. Who: The act applies to, among others, businesses with charging stations, businesses that use traction electricity for electric trains for freight transport and are not VAT-registered, institutions with buses for transporting people living at home and persons with a lasting reduced ability to function who receive support for a car. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-54/https://lovsnak.dk/en/case/lov-20251-l-54/Thu, 22 Oct 2026 15:42:02 +0000What changes: The act adjusts the rules on property tax and assessments. The Danish Tax Agency (Skattestyrelsen) can in several cases set a provisional tax base. The rules on deferred-payment loans and supplementary loans are adjusted, and municipalities get budget certainty for their land tax revenues in 2024-2028. Who: The act applies first and foremost to owners of homes and other properties, and to the municipalities. The green check applies to pensioners. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-79-b/https://lovsnak.dk/en/case/lov-20251-l-79-b/Thu, 22 Oct 2026 14:45:38 +0000What changes: The act exempts zero-emission passenger cars used for commercial passenger transport from CO2 vehicle tax and green vehicle tax. Energy used for CO2 capture for geological storage is covered by the process tax rate. Who: The rules apply to owners of zero-emission passenger cars used for commercial passenger transport. They also apply to companies that use energy to capture CO2 for geological storage. When: The Act entered into force on 1 January 2026. Parts of the act apply from 1 January 2016.https://lovsnak.dk/en/case/lov-20251-l-64-b/https://lovsnak.dk/en/case/lov-20251-l-64-b/Thu, 22 Oct 2026 14:24:30 +0000What changes: Fishing will not pay CO2 tax in 2026-2028. The tax is phased in from 2029. Who: The exemption applies to fuel for fishing vessels of 5 tonnes and above. Pleasure craft are not included. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-82/https://lovsnak.dk/en/case/lov-20251-l-82/Thu, 22 Oct 2026 13:41:15 +0000What changes: When debt owed to the public sector has been forgiven, it can come back if the debtor is charged with a crime within five years and later convicted. Tax fines of at least 50,000 kr. also cause the debt to come back. Who: The rules apply to debtors who have received full or partial forgiveness of debt owed to the public sector. However, the debt does not come back when it is revoked because of a charge and conviction for a punishable offence, if the forgiveness was granted under section 13(6) and is justified by the debt arising from circumstances outside the debtor's control. When: The Act entered into force on 4 February 2026.https://lovsnak.dk/en/case/lov-20251-l-22/https://lovsnak.dk/en/case/lov-20251-l-22/Thu, 22 Oct 2026 13:40:45 +0000What changes: The act expands the documentation a parent can use to get the full child and youth benefit paid out. It also makes income of up to DKK 42,766 a year from selling social newspapers tax-free, if it comes from newspapers published by an approved association etc. However, the part of the sales price that exceeds DKK 250 per copy is taxable. The amount is adjusted every year. Who: The rules on the child and youth benefit apply to parents with joint parental responsibility, where the child is with one of them at least 9 out of 14 days. The tax exemption applies to persons who sell social newspapers from an approved association etc. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20241-l-171/https://lovsnak.dk/en/case/lov-20241-l-171/Thu, 22 Oct 2026 13:39:28 +0000What 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.https://lovsnak.dk/en/case/lov-20251-l-79-a/https://lovsnak.dk/en/case/lov-20251-l-79-a/Thu, 22 Oct 2026 13:38:46 +0000What changes: The act postpones the phase-in of a higher registration tax for zero-emission vehicles, such as electric cars. The effective rate is kept at 60 per cent, and the tax-free threshold is kept at approx. 419,300 DKK in 2026. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-1/https://lovsnak.dk/en/case/lov-20251-l-1/Thu, 22 Oct 2026 13:38:11 +0000What changes: The act sets out how much money the state will spend and receive in 2026, and how it is distributed. It also contains estimates of the state's expenditure for the three following years. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20251-l-26/https://lovsnak.dk/en/case/lov-20251-l-26/Thu, 22 Oct 2026 13:16:27 +0000What changes: The act gives state civil servants in Denmark, the Faroe Islands and Greenland, as far as possible, the same rules on employment and pensions. Civil servants in Greenland move to the act on civil servants and the act on civil servant pensions from 1 April 2026. Who: The act applies to around 230 state civil servants in Greenland and their surviving spouses and children. It also applies to state civil servants in Denmark and the Faroe Islands, and to civil servants of the Church of Denmark in Denmark, who were already covered before. Civil servants employed by the Greenland home rule government, the self-government and Greenlandic municipalities are not covered. When: The Act entered into force on 1 April 2026. Some parts will enter into force on a date to be set later by the minister.https://lovsnak.dk/en/case/bek-2025-1094/https://lovsnak.dk/en/case/bek-2025-1094/Thu, 22 Oct 2026 12:11:20 +0000What it sets out: The executive order sets out how income is increased in the advance registration for 2026, and how the withholding rate on the tax card for 2026 is calculated. When: The executive order entered into force on 15 September 2025.https://lovsnak.dk/en/case/bek-2024-1189/https://lovsnak.dk/en/case/bek-2024-1189/Thu, 22 Oct 2026 12:10:21 +0000What it sets out: The executive order sets the Danish Tax Council's mileage rates for 2025. The rates apply to deductions for travel between home and work and to tax-free allowances for business driving. Who: The rules apply to employees who drive to and from work or drive for business in their own car or vehicle, and to their employers. When: The executive order entered into force on 1 January 2025.https://lovsnak.dk/en/case/bek-2024-1181/https://lovsnak.dk/en/case/bek-2024-1181/Thu, 22 Oct 2026 12:10:16 +0000What changes: The executive order changes the rule on pre-registering children. It also changes some references to other rules on debt collection. Who: The change on pre-registration applies to children who turn 13-17 during the income year. When: The executive order entered into force on 1 January 2025.https://lovsnak.dk/en/case/bek-2025-1333/https://lovsnak.dk/en/case/bek-2025-1333/Thu, 22 Oct 2026 11:58:04 +0000What it sets out: The executive order sets the Danish Tax Council's rates for 2026 for the deduction for travel between home and work, and for the tax-free allowance for work-related driving in your own car, on a motorcycle, or on a bicycle and similar vehicles. When: The executive order entered into force on 1 January 2026.https://lovsnak.dk/en/case/bek-2025-1157/https://lovsnak.dk/en/case/bek-2025-1157/Thu, 22 Oct 2026 11:57:21 +0000What 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.https://lovsnak.dk/en/case/bek-2026-679/https://lovsnak.dk/en/case/bek-2026-679/Wed, 21 Oct 2026 14:35:29 +0000What changes: The rules on fees and commissions now apply to payments from and to third parties. Before, they applied to payments from and to anyone other than the customer or a person acting on the customer's behalf. The list of covered companies has also been adjusted, including for managers of alternative investment funds and investment advisers. Who: The rules apply to the companies mentioned in section 1, for example banks, mortgage credit institutions, securities dealers and investment advisers. The rules on disclosure and payment of fees and commissions apply to companies that provide discretionary portfolio management or independent investment advice. Investment management companies and managers of alternative investment funds are covered when they provide investment services or ancillary services under their licence. When: The executive order entered into force on 4 August 2026.https://lovsnak.dk/en/case/bek-2026-800/https://lovsnak.dk/en/case/bek-2026-800/Wed, 21 Oct 2026 12:26:10 +0000What changes: The rules now refer to the act on insurance business instead of the act on financial business. There are new definitions of own funds to cover the solvency capital requirement and of basic own funds to cover the minimum capital requirement, and minimum coverage is now calculated using basic own funds. The company can now choose whether the solvency and minimum coverage (instead of the solvency and minimum capital requirement) after stress are found by full recalculation or by an approximation method. The analyses must still follow the principle in Article 84, which is now called the look-through method (previously the transparency principle). The words saying that the analysis must be carried out for each individual risk category have been removed from this provision, and the risk categories (interest rates, shares, property and credit spreads) are now listed with references to articles in the Commission Delegated Regulation to Solvency II. Who: The rules apply to group 1 insurance companies that must carry out sensitivity analyses. When: The executive order will enter into force on 1 January 2027.https://lovsnak.dk/en/case/bek-2026-777/https://lovsnak.dk/en/case/bek-2026-777/Wed, 21 Oct 2026 08:02:46 +0000What it sets out: The executive order sets out what members of the regional councils receive in pay, allowances and other benefits as compensation for lost earnings, expenses, and retirement pay, and what the chair of the regional council receives in pension. Members of the regional council, except the chair, receive a fixed salary of 135,093 DKK a year, and the chair of the regional council receives 1,384,514 DKK a year. When: The executive order entered into force on 1 October 2026.https://lovsnak.dk/en/case/bek-2026-772/https://lovsnak.dk/en/case/bek-2026-772/Wed, 21 Oct 2026 07:43:17 +0000What it sets out: The executive order sets out how the preliminary income registration for an income year is calculated on the basis of earlier income. It also sets out how the withholding percentage on the tax card is calculated. When: The executive order entered into force on 15 September 2026. The executive order applies from and including the preliminary income registration for the income year 2027.https://lovsnak.dk/en/case/lov-20252-l-9/https://lovsnak.dk/en/case/lov-20252-l-9/Sun, 11 Oct 2026 13:09:27 +0000What changes: The act is meant to strengthen efforts against money laundering, terrorist financing and the financing of weapons of mass destruction. The maximum penalty for receiving stolen goods and money laundering in ordinary cases is raised from 1 year and 6 months to 3 years. Minors can get access to open a basic deposit account without the consent of their guardian. The minister sets the detailed rules, including the age limit, in regulations. There are also rules on transparency of fees and terms for card payments. Who: The rules apply to, among others, businesses and persons covered by the Money Laundering Act, and to minors who can get a basic deposit account. When: The Act entered into force on 15 September 2026. Some parts will enter into force on 20 November 2026.https://lovsnak.dk/en/case/lov-20251-l-23/https://lovsnak.dk/en/case/lov-20251-l-23/Sun, 11 Oct 2026 13:09:27 +0000What 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.https://lovsnak.dk/en/case/lov-20241-l-80/https://lovsnak.dk/en/case/lov-20241-l-80/Sun, 11 Oct 2026 13:09:27 +0000What changes: The act introduces common rules for a number of taxes and duties that have until now been collected through the SAP38 system. The rules on interest and reminder fees will become more uniform. Coercive fines will come under the tax account. Fines will at the same time no longer be charged interest in the tax account. Compound interest is abolished for claims collected through the tax account. Decisions on sanctions against businesses can, as a general rule, be sent via Digital Post. Who: Citizens and businesses that pay taxes and duties to the tax authorities. When: The Act was scheduled to enter into force on 1 January 2025. This has not yet been confirmed.https://lovsnak.dk/en/case/lov-20241-l-151/https://lovsnak.dk/en/case/lov-20241-l-151/Sun, 11 Oct 2026 13:09:27 +0000What changes: The Minister for Taxation can set rules requiring providers of crypto-asset services to report information about their customers' transactions in crypto-assets. The information is exchanged between EU countries. The exchange also covers information about e-money. Who: The rules apply to providers of crypto-asset services and to the tax authorities. When: The Act was scheduled to enter into force on 1 May 2025. This has not yet been confirmed. Some parts entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20252-l-3/https://lovsnak.dk/en/case/lov-20252-l-3/Sun, 11 Oct 2026 13:03:59 +0000What changes: From 1 January 2027, agricultural, forestry and nature properties are combined into one category: agricultural, forestry and nature properties. Owners of a property that was valued as an owner-occupied home, but from 1 January 2027 is valued as an agricultural, forestry or nature property, can choose to have the property continue to be valued as an owner-occupied home. The valuations for 2026 and 2027 are simplified by setting the land value in some of the years by adjusting an earlier valuation, and the valuations are carried out under special rules. Allotment garden plots get a more lenient tax base. Who: The rules apply to owners of properties in rural zones, homeowners who receive 2026 and 2027 valuations, and allotment garden plots. They also apply to land tax (grundskyld) in multi-storey apartment buildings where the top floor is converted into flats. When: The Act entered into force on 1 July 2026. Parts of the act apply from and with the valuation as of 1 March 2021. Parts of the act apply from and with the calendar year 2024, provided that the Danish Tax Agency has notified the owner of a valuation under sections 5 or 6 of the Property Valuation Act as of 1 January 2023 or a later valuation date. Parts of the act apply from and with the valuation date 1 January 2027. Parts of the act apply from and with 1 January 2027.https://lovsnak.dk/en/case/lov-20251-l-65/https://lovsnak.dk/en/case/lov-20251-l-65/Sun, 11 Oct 2026 13:03:59 +0000What changes: Fines are increased for individuals who enter or leave the Danish customs territory with cash or other liquid assets worth 10,000 euros or more and intentionally or through gross negligence fail to report this correctly to the Danish Tax Agency. The Danish Tax Agency may also dispose of goods that cannot be sold as soon as the case regarding customs and excise duties has been finally decided. Financial advisors lose access to eSkatData, while registered credit intermediaries gain the opportunity to use it. Who: The act affects individuals who travel into or out of the Danish customs territory with liquid assets worth 10,000 euros or more, as well as financial advisors and credit intermediaries. When: The Act entered into force on 1 March 2026. Some parts entered into force on 1 July 2026.https://lovsnak.dk/en/case/lov-20251-l-64-a/https://lovsnak.dk/en/case/lov-20251-l-64-a/Sun, 11 Oct 2026 13:03:59 +0000What changes: The act expands the possibility to offer tax-free employee shares to more new, small businesses. At the same time, the limit on how large a part of the salary can be given as tax-free employee shares is abolished if the employee receives a certain basic salary. Who: The rules apply to new, small businesses and their employees. When: The Act entered into force on 1 July 2026.https://lovsnak.dk/en/case/lov-20251-l-24/https://lovsnak.dk/en/case/lov-20251-l-24/Sun, 11 Oct 2026 13:03:59 +0000What changes: The general electricity tax is reduced to the EU minimum rate. Who: Households and businesses that are not VAT-registered. VAT-liable businesses are not affected by the reduction. When: The Act entered into force on 1 January 2026.https://lovsnak.dk/en/case/lov-20241-l-1/https://lovsnak.dk/en/case/lov-20241-l-1/Sun, 11 Oct 2026 13:03:59 +0000What changes: The act sets out the state's revenues and expenditures for 2025. When: The Act entered into force on 1 January 2025.https://lovsnak.dk/en/case/bek-2026-536/https://lovsnak.dk/en/case/bek-2026-536/Sun, 11 Oct 2026 13:03:59 +0000What changes: Credit institutions with a balance sheet total of DKK 2 billion or less can now meet the requirement for a recovery plan by submitting their capital raising plan. Previously, the threshold was DKK 1 billion. It is also new that Finanstilsynet will designate each year no later than 30 June the credit institutions that may use simplified obligations. Who: The rules apply to credit institutions, mortgage credit institutions, a ship financing institution and fund brokerage companies. When: The executive order entered into force on 1 July 2026.https://lovsnak.dk/en/case/lov-20252-l-4/https://lovsnak.dk/en/case/lov-20252-l-4/Sat, 10 Oct 2026 19:09:46 +0000What changes: The act raises the commuting deduction – the tax deduction for travel between home and work – for the entire tax year 2026. This also applies to travel that took place before the act entered into force. When: The date of entry into force is not yet known.