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The Danish Government announced on 28 September 2023 that it will extend the Special Act on displaced persons from Ukraine ("Special Act") until March 2025. Individuals who hold Danish temporary residence permits pursuant to the Special Act are eligible to apply for an extension of their permits until March 2025. Denmark's decision is in line with the European Commission's proposal to extend the Temporary Protection Directive (TPD) for the protection of individuals fleeing the armed conflict in Ukraine, which was implemented in Denmark through the Special Act in March 2022. More information, including guidelines and instructions for how to extend permits issued pursuant to the Act, will be announced online.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.