Denmark has published Law No. 779 of 4 May 2021 in the Official Gazette, which provides for the further extension of the interest-free loan (credit) scheme introduced for COVID-19 in relation to VAT and payroll tax payments for SMEs.
The extension includes that qualifying taxpayers may request an interest-free loan for payroll tax payments due in April 2021 and deferred payments due in May 2021, with the loans to be repaid by 1 February 2023 and 1 May 2023, respectively. The extension also…