Government measures in key jurisdictions 4th edition - Flipbook - Page 43
Denmark
Tax
Has any new
legislation been
introduced in light of
Covid-19?
The Danish government has within the tax area adopted several measures to help secure small,
medium and large companies’ liquidity. Many of the measures implemented as an early response to
COVID-19 has either been phased out, or the deadline for application has expired. However the
following measures remain in force:
i.
The following postponements of the deadline for payment of VAT and specific taxes:
Salary period
Payment date for
small and medium
sized businesses
Payment date for
large businesses
April 2020
10 September 2020
31 August 2020
May 2020
12 October 2020
30 September 2020
June 2020
10 November 2020
30 October 2020
July 2020
10 August 2020
31 July 2020
August 2020
29 January 2021
15 January 2021
September 2020
31 March 2021
16 March 2021
October 2020
31 May 2021
17 May 2021
November 2020
10 December 2020
30 November 2020
December 2020
18 January 2021
30 December 2020
January 2021
10 February 2021
1 February 2021
February 2021
10 March 2021
1 March 2021
March 2021
12 April 2021
31 March 2021
April 2021
10 May 2021
30 April 2021
ii. extension of deadline for submission of tax return for 2019 to the
Danish Tax Authorities to 1 September 2020. The deadline extension applies to everyone,
iii. for some businesses, the payment deadline for payroll tax for the second quarter of 2020
is extended to 1 September 2020 and for the third quarter of 2020 the deadline is
extended to 16 November 2020.
The Danish Tax Administration has emphasized that some businesses must pay tax for the
contributions they received in relation to the compensation schemes. This applies for the following
compensation schemes:
- Compensation for loss of turnover (self-employed, freelancers, artists and cultural institutions),
- Compensation for cancelled events (event organizers),
- Compensation for expected fixed costs (i.e. rent),
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Government measures in key jurisdictions