The Danish parliament is considering draft bill L 208, which would further extend the interest-free loan (credit) scheme introduced for COVID-19 in relation to VAT and payroll tax payments for SMEs. The extension includes that qualifying taxpayers may request an interest-free loan for payroll tax payment due in April 2021 and deferred payment due May 2021, with the loans to be repaid by 1 February 2023 and 1 May 2023, respectively. The extension also includes that qualifying taxpayers may request an interest-free loan for VAT payments due 1 June 2021 in respect of the first quarter of 2021, with the...