The Danish parliament is currently considering draft Bill L 28 for the implementation of the measures of the EU Anti-Tax Avoidance Directive (ATAD1) and the Directive as amended (ATAD2). The measures include:
- The replacement of the 80% of EBIT interest deduction limit with a 30% of EBITDA limit and an increase in the safe harbor limit from DKK 21.3 million to DKK 22.3 million, with excess interest expense allowed to be carried forward indefinitely and excess interest capacity allowed to be …