The Danish parliament approved Bill L 23 on 27 November 2025, which provides for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 established new rules to facilitate the exchange of information with respect to Top-up tax information returns and the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523 (Pillar 2 GMT Directive). The new rules enable the central filing of the Top-up tax information return …