Danish Tax Measures and Figures for 2025

Denmark has published Law No. 1691 of 30 December 2024 in the Official Gazette, which contains various tax measures for 2025. The main measures of the law:

• Abolish the taxation of dividends received by companies on tax-exempt portfolio shares (unlisted shares with ownership below 10%);
• Increase the limit on deducting losses carried forward from DKK 9.5 million (in 2024) to approximately DKK 20.8 million (in 2025);
• Increase the ceiling on tax credits for R&D expenditure from DKK 25 milli…