On 13 June 2012, the parliament adopted the Bill (L 192) allowing additional depreciation for certain investments. The amendment is applicable from 30 May 2012. The main amendments 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 (excluding cars and ships) made between 30 May 2012 and 31 December 2013. –   Investments may only be added to the depreciation base with an increased value provided that: –   the equipment is only used...