Company liquidation proceeds reporting to Skattestyrelsen follows the wind-up timetable. Section 28 a of skatteindberetningsloven, the Danish Tax Reporting Act, requires the distributing company, or whoever makes the distribution on its behalf, to report each recipient’s share of the liquidation proceeds in the calendar year the proceeds are paid out and before the company is…
KSERV reporting starts when a Danish bank sells a non-performing loan to a buyer that is not itself a credit institution. Sections 15 and 19 of the Danish act on credit servicers and credit purchasers (Act no. 1534 of 12 December 2023, in force since 30 December 2023) require the selling credit institution, and any…
Skattestyrelsen’s current DAC7 reporting materials set out the filing mechanics described below. The statutory requirements remain based on skatteindberetningsloven section 43 and executive order no. 1253 of 6 September 2022, as amended. DAC7 reporting in Denmark covers platform operators whose sellers rent out property or means of transport, sell goods or provide personal services. The…
Finanstilsynet’s KGFS return, “Boligudlån for kunder med høj gældsfaktor” (home loans to customers with a high debt-to-income factor), requires in-scope Danish banks, branches of foreign banks and mortgage banks to report quarterly new lending secured on owner-occupied homes and holiday homes. The return includes a total new-lending measure and separately identifies specified lending to customers…
Skattestyrelsen’s current reporting guide sets out the operational rules for cooperative capital distributions, including corrections to earlier years. The duty behind it is section 30 of skatteindberetningsloven, the Danish Tax Reporting Act: a cooperative association covered by section 1(1)(3) of selskabsskatteloven that distributes capital fund assets to current or former members reports those distributions to…
Liquidation proceeds reporting to Skattestyrelsen rests on section 28 a of skatteindberetningsloven, the Danish Tax Reporting Act. Section 28 a entered into force on 1 January 2024; the current liquidation proceeds reporting rules took effect from 1 January 2025 and apply to reporting concerning calendar year 2025 and later. For investment associations and similar entities,…
KOFS and KOFC were Finanstilsynet’s FIONA compilation names for individual and consolidated COREP own-funds reporting. The last reference period for those FIONA compilations was 31 December 2025; from the 31 March 2026 reference period, the e-Reg reporting module is COREPOF, with reporting level IND for individual reporting and CON for consolidated reporting. COREP is the…