Danish Government Coalition Policy Includes Individual Income Tax, Corporate Tax, and Other Tax Changes

Denmark has published the four-party government coalition policy (agreement), including certain tax reform measures. Some of the main measures include:

• Individual income tax reforms, including the repeal of the middle tax (7.5%) and the top-top tax (5%), resulting in a two-rate system with a basic tax for incomes up to DKK 777,900, above which the top tax rate of 15% would apply (note the middle tax and top-top tax were introduced in 2026, with the top tax rate reduced to 7.5%);
• A reduction…