latest news and updates

With a new judgment rendered in December 2023 the application of Ligningsloven (LL) clause 33A has changed.

LL clause 33A is often used in foreign based projects and employments and is therefore relevant for many of our clients, who have employees staying outside of Denmark for periods of time.

As 2023 is coming to end, the deadline for payment of taxes related to 2023 without any interests or surcharges applied is as well.

This year in particular marks a change due to the general developemnt in interest levels in Denmark. The rate of interest and surcharge has gone up dramatically since last year and it is, therefore, highly worthwhile to consider payment of outstanding taxes before the year comes to an end.

The year-end statement (“Årsopgørelse”) for the income year 2023 will be available on March 13.

The deadline for corrections of incorrect reports for the income year 2023 is coming up – remember that this might also concern your duties as an employer.

It is that time of the year, and as an employer you are highly involved in making the year-end reconciliation on Danish tax for your employees a smooth and compliant process.

If your employees travel for work, it will not come as a surprise that you need to apply for or renew their A1s to ensure that they are covered sufficiently in regards to social security, and that you are compliant with EU regulations.

In December 2023, France has signed a new double tax treaty with Denmark, which comes into force from January 1st 2024.

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.