Denmark modifies transfer pricing regulations: Act 194 A

08 July 2025|Tax Alerts, Transfer Pricing, Global|Denmark

On 3 June 2025, Denmark's Ministry of Taxation adopted Act 194 A, introducing a few important changes to transfer pricing rules that will primarily benefit small and medium-sized businesses by reducing documentation requirements for controlled transactions.
A new de minimis limit exempts companies with controlled transactions totaling less than DKK 5m from preparing transfer pricing documentation, effective from the income year 2025, although this does not apply to transactions involving intangib…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.