The Danish parliament is currently considering draft Bill L 28 for the implementation of the measures of the EU Anti-Tax Avoidance Directive (ATAD1) and the Directive as amended (ATAD2). The measures include:

• The replacement of the 80% of EBIT interest deduction limit with a 30% of EBITDA limit and an increase in the safe harbor limit from DKK 21.3 million to DKK 22.3 million, with excess int…