A draft bill (L 227) for an increase in the deduction for R&D expenditure in Denmark has been submitted to the Danish parliament. The bill provides that the deduction for R&D will be increased from the current 100% to 101.5% for 2018-19, 103% for 2020, 105% for 2021-22, 108% for 2023-25, and 110% for 2026 and future years.