Danish transfer pricing landscape: Insights into control mechanisms and legislative changes enacted on 3 June 2025

10 June 2025|Tax Alerts, National/Federal Taxation, Transfer Pricing, Global|Denmark

On 3 June 2025, the Danish Parliament enacted a bill that makes adjustments to transfer pricing regulations, including a new de minimis limit exempting companies with controlled transactions below DKK 5m from documentation requirements, effective from the income year 2025.
The thresholds for defining small groups without documentation obligations have been increased from DKK 250m to DKK 391m for the annual turnover limit, and from DKK 125m to DKK 195m for the balance sheet total.
Nonetheless, larg…

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