Denmark postpones deadlines for certain annual corporate income tax returns and transfer pricing documentation

he Danish Tax Agency (DTA) has postponed the deadline for submitting the annual corporate income tax return from 30 June 2023 to 25 August 2023. As the transfer pricing compliance deadline is linked to the annual corporate tax return deadline, the transfer pricing documentation submission deadline is also extended by eight weeks — from 29 August 2023 to 24 October 2023.

In a press release, the DTA explains that the deadlines needed to be extended due to a technical issue with the information technology system “TastSelv Selskabsskat (DIAS),” which taxpayers use to submit tax compliance materials.

Note that the deadline extension only applies to taxpayers with the annual corporate tax returns due 30 June 2023.

For additional information with respect to this Alert, please contact the following:

EY Godkendt Revisionspartnerselskab, Copenhagen

• Sune Hvelplund

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.