The Danish government recently published the Legislative program for the parliamentary year 2024-2025], including legislation for various tax amendments. Some of the main amendments include:
- Abolishing the immediate deprecation of computer software, know-how, and patent rights;
- Increasing the deduction for R&D expenses to 114% in 2026, 116% in 2027, and 120% from 2028;
- Abolishing the taxation of dividends received by companies on tax-free portfolio shares;
- Introducing a VAT zero-rate for…