Key implementation point
Tonnage tax shipping regime: similar analysis to Sweden required for Danish shipping groups.
Implementation detail
- 01 Denmark enacted in line with EU Directive, applying IIR, UTPR and QDMTT.
- 02 Danish tonnage tax (similar to Sweden) has specific GloBE exclusion analysis.
- 03 Denmark applies GloBE to periods beginning on or after 31 December 2023.
- 04 SKAT (Danish tax authority) issued supplementary guidance on transition year rules.
Enacted legislation
Lov om en ekstraskat for store multinationale koncerner
Official sources & further reading
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