On 25 January 2024, the Danish parliament approved bill L 92, which amends the list of jurisdictions subject to the defensive measures for non-cooperative jurisdictions. The defensive measures include a restriction on the deduction of payments to non-cooperative jurisdictions as well as an increased withholding tax of 44% on dividend payments to non-cooperative jurisdictions. The defensive measures also apply where payments are made to persons that are not the beneficial owner and passed on …