On 13 June 2012, the parliament adopted the Bill (L 192) allowing additional depreciation for certain investments. The amendment is applicable from 30 May 2012.
The main amendments are summarized below:
| – | The taxpayer may opt to use the additional depreciation instead of the normally applicable depreciation provision in section 5 of the Danish Depreciation Tax Act for investments in operating equipment (excluding cars and ships) made between 30 May 2012 a… |