On 30 May 2012, the government published a draft bill (L 192) on additional depreciation (the Draft Bill) and opened a public hearing on it which will last until 4 June 2012. The main proposals in the Draft Bill 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...