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…
KFI reporting is how a branch of a foreign bank in Denmark sends Finanstilsynet its own quarterly accounts: income statement, balance sheet, lending by sector and industry, and a half-yearly credit-quality split. Finanstilsynet titles the return “regnskabsoplysninger for filialer af udenlandske pengeinstitutter” (accounting information for branches of foreign banks), and its August 2026 deadline list…
Skattestyrelsen published version 1 of the Skat Årsbrev 2026 on 29 June 2026. The annual letter lists the changes and clarifications that reporting entities must build into their eKapital reports on interest, securities and pension contributions for year-end 2026 (Årsultimo 2026) and for the ongoing and quarterly reporting that follows in 2027. Most of the…
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…
On 30 September 2026 Skattestyrelsen published the Indberetningsvejledning om Udlån årsultimo 2026 (S nr. 113), the guide that governs loan reporting to Skat for calendar year 2026. Section 13 of the Danish Tax Reporting Act (skatteindberetningsloven) requires businesses within the Act’s territorial scope that grant or intermediate loans in the course of their business to…
Skattestyrelsen published the Indberetningsvejledning om Indlån 2026 (S nr. 116) on 30 September 2026, the guide that sets out how deposit reporting to Skat works for calendar year 2026. Under section 12 of the Danish Tax Reporting Act (skatteindberetningsloven), banks, lawyers and others within the Act’s territorial scope that receive or intermediate deposits are subject…
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…
Skattestyrelsen published version 1.8 of its EIS reporting guide, the Indberetningsvejledning til etableringskontosystemet, on 28 September 2026, and it applies to every report an account-holding bank in Denmark makes from 1 October 2026, corrections for earlier years included. EIS reporting covers bank reporting of deposits and withdrawals on four tax-favoured account types: the etableringskonto (establishment…