Denmark has published Law No. 1691 of 30 December 2024 in the Official Gazette, which contains various tax measures for 2025. The main measures of the law:
- Abolish the taxation of dividends received by companies on tax-exempt portfolio shares (unlisted shares with ownership below 10%);
- Increase the limit on deducting losses carried forward from DKK 9.5 million (in 2024) to approximately DKK 20.8 million (in 2025);
- Increase the ceiling on tax credits for R&D expenditure from DKK 25 milli…