The Danish parliament has approved Bill L 30 A, which provides for an increase in the allowed deduction for R&D expenses to support companies and investment in light of the COVID-19 pandemic. This includes a 27% increase for 2020 and a 25% increase for 2021, which combined with the standard deductions of 103% and 105% for 2020 and 2021 results in a 130% deduction for both years. Limits on the amount of R&D expense that can benefit from the increased deduction are also provided, including a limit of DKK 845 million in 2020 and DKK 910 million in 2021, which...