Dividend Tax and Dividends in Denmark in 2026
After a Danish limited liability company (ApS or A/S) pays corporate income tax, it can distribute the remaining profits as dividends to its shareholders. For individual (physical person) shareholders who are tax resident in Denmark,...
Why is it important to apply interest on intercompany loans and shareholder loans in Denmark?
In this blog, we examine why it is important to apply interest on intercompany loans and shareholder loans in Denmark in 2026. For loans between related parties, if the interest rate set does not correspond...
Controlled Foreign Company (CFC) rules in Denmark for 2026
Controlled Foreign Companies (CFC's) have become tightly regulated in Denmark as more corporations look to minimise their tax liability by offshoring their subsidiaries to lower-tax countries. As corporations increasingly do business across multiple continents, the...
Transfer Pricing rules in Denmark for 2026
Transfer Pricing rules in Denmark have changed many times over the last couple of years. It is mandatory for larger companies in Denmark to submit Transfer Pricing documentation each year. It was required to prepare...
Controlled transactions in Denmark in 2026 – What is your obligation as a majority shareholder?
Majority shareholders, who are physical persons and limited or fully tax residents in Denmark, must submit a special declaration each year to the Danish Tax Agency relating to controlled transactions between themselves and their controlled...


