Denmark has published Law No. 1691 of 30 December 2024 in the Official Gazette, which contains various tax measures for 2025. The main measures of the law:

• Abolish the taxation of dividends received by companies on tax-exempt portfolio shares (unlisted shares with ownership below 10%);
• Increase the limit on deducting losses carried forward from DKK 9.5 million (in 2024) to approximately DKK 2…