On 30 May 2012, the government published a draft bill (L 192) on additional depreciation (the Draft Bill) and opened a public hearing on it which will last until 4 June 2012. The main proposals in the Draft Bill are summarized below:
| – | The taxpayer may opt to use the additional depreciation instead of the normally applicable depreciation provision in section 5 of the Danish Depreciation Tax Act for investments in operating equipment (… |