On 30 August 2016, the Danish government presented its tax reform plan for 2017 through 2025. The plan includes a number of major measures, including:
- The introduction of an equity investment allowance in 2019 in the form of a notional interest deduction that will be based on equity in excess of the amount existing at the end of 2018, with an annual rate based on the average two-year Central Bank interest rate capped at 3%;
- The introduction of an additional 50% deduction for qualifying R&…