On 30 August 2017, the Danish Ministry of Finance announced a draft bill to simplify the determination of whether payroll and related expenses are deductible. The need for the bill is the result of recent judgments of the Supreme Court that there is no basis to deduct wage costs relating to the establishment of new businesses or expansion of existing businesses. The intent of the draft bill is to extend the right to deduct payroll and related expenses and eliminate the administrative burden …