On 6 September 2018, the Danish parliament approved Bill L 237 A to amend the Corporate Tax Act and various other laws.
One of the main measures of the bill is the amendment of the thin capitalization rules to extend the exemption for interest income that has been disallowed as a deduction for the payer pursuant to Denmark's thin capitalization rules to also cover interest income that has been disallowed as a deduction pursuant to the thin capitalization rules of another EU or EEA country. …