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The Danish government recently proposed extending the Special Act on displaced persons from Ukraine ("Special Act") until March 2026. The government's proposal to extend the Special Act is in line with the European Council's decision to extend the Temporary Protection Directive for Ukrainian nationals. The proposal will be sent for external hearing in the upcoming months and then to the Danish parliament for final voting. The government has also recommended that until the parliament decides on the extension of the Special Act, processing of asylum applications filed by Ukrainian nationals who currently hold permits under the Special Act is suspended, as these individuals will not be required to obtain asylum if the Special Act is extended. The immigration authorities are expected to render a decision regarding this recommendation soon.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.