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how to have a happy and compliant year-end

2023 is almost over, but you still have time to implement or check up on your efforts to have a happy and compliant year-end.

Employers

  • Adjust new rates for tax free allowances for 2023, e.g., Per Diem allowances and Mileage allowance
  • Review if rates on tax free payouts have been followed throughout 2023
  • Make sure that unused holiday is agreed to be transferred or paid to the employee (maximum of five days)
  • Adjust for the new requirements of the salary for employees on the expat scheme (if necessary)
  • Apply or re-apply for A1 certificates for cross-border employees
  • Review reports for payroll and align for potential changes no later than February 2024
  • Prepare reports for eKapital on stock incentive plans
  • If it has been a year of growth be mindful of deadlines changing on withholding tax and VAT

Individuals

  • Payment of outstanding tax for 2023 before 31st December to avoid day-to-day interest applied from 1st January 2024
  • Update your 2024 preliminary tax assessment (“Forskudsopgørelse”) so you are set for correct tax withholding in 2024
  • Consider (extra) contributions to deductible pensions
  • Prepare for changes to year-end statement for 2023 when it becomes possible in February (so it will be included on the first edition)
  • Consider if you should opt for the extended information scheme with deadline for changes on July 1st rather than May 1st
  • Prepare an overview of shares/stocks which have been traded during the year, and which are not automatically reported to the Danish authorities
  • Secure documentation for foreign taxed income in order to seek relief of taxation in Denmark

In General

  • A new double tax treaty between Denmark and France enters into force from January 1st 2024

Latest news

EFTA Court clarifies when a minor activity must be disregarded in social security coordination

On the 3rd of July, 2026, the EFTA Court clarified how a minor activity should be treated when authorities decide which country’s social security system applies to a person working across borders. In Case E-26/25 the Court held that an activity generating less than 0.5% of a person’s income creates a strong presumption that it is marginal and must be disregarded, a point that matters to any employer whose staff hold an A1 certificate across two or more European Economic Area (EEA) states.

Interior of the European Parliament chamber in Strasbourg

EU agrees digital declaration system for posted workers: what it means in practice

On the 23rd of June, 2026, the European Parliament and the Council of the European Union reached a provisional agreement on a regulation establishing an EU-level digital declaration system for posted workers. The agreement is one of the first concrete outputs of the “One Europe, One Market” roadmap and is intended to reduce administrative burdens for businesses while improving enforcement of the EU Posted Workers Directive (Directive 96/71/EC, as amended by Directive 2018/957/EU).

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