The Danish parliament is currently considering draft bill L 91 that includes measures for a reduction of the bottom individual tax bracket rate, with the first reading held 9 January 2020. The bill includes a reduction in the rate from 12.13% for 2019 to 12.11% for 2020 and 2021, with an increase to 12.12% for 2022 and future years. Note, under previously scheduled changes, the bottom rate is increased from 12.13% to 12.14% for 2020. Further to the bottom bracket rate changes, the draft bill includes measures to abolish the special reduced taxation for major shareholders on gains from the...