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Danish transfer pricing landscape: Insights into control mechanisms and legislative changes enacted on 3 June 2025

|Tax Alerts, National/Federal Taxation, T ...|Denmark
Denmark

  • On 3 June 2025, the Danish Parliament enacted a bill that makes adjustments to transfer pricing regulations, including a new de minimis limit exempting companies with controlled transactions below DKK 5m from documentation requirements, effective from the income year 2025.
  • The thresholds for defining small groups without documentation obligations have been increased from DKK 250m to DKK 391m for th…

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