Denmark’s Parliament (Folketinget) adopted two bills on 16 December 2025 - Bill L 79 A (registration tax) and Bill L 79 B (periodic taxes and certain energy-tax amendments). Both Acts enter into force on 1 January 2026.
Registration tax – zero-emission vehicles (L 79 A)
Under L 79 A, the phase-in of higher registration tax for zero emission vehicles is delayed by one year. The stated purpose is to keep the effective rate at 60% and maintain the tax-free threshold at approximately DKK 419,30…