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 20.8 million (in 2025); Increase the ceiling on tax credits for R&D expenditure from DKK 25 million to DKK 35 million per group per year; and Introduce an option for companies to elect capitalization-based taxation instead of inventory-based...