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News and changes in finance, payroll and HR

Here we present recent changes regarding deadlines, VAT, tax, new regulations and other information within finance, payroll and HR

2017

2016

Payroll & Finance - Q4

  • Deadline for filing of corporate tax returns in 2016
  • Advance tax for companies in 2016
  • Extraordinary dividends
  • Transfer pricing and small corporations

Read the payroll & Finance news for Q4 2016 ►

Payroll & Finance - Q3

  • Reintroducing more favourable rules for taxation of share-based remuneration
  • New rules on posting come into force on 18 June 2016
  • Who is RUT, and why should you know RUT?
  • Company law compliance in connection with annual closing of financial statements
  • Tax account

Read the payroll & Finance news for Q3 2016 ►

Payroll - Q2

  • Reimbursement of sickness benefits – mandatory digital self-service for employees
  • Is your company fully up-to-date with the ACF system?
  • Dismissal with dignity

Read the payroll news for Q2 2016 ►

Finance - Q2

  • Deadline for filing company tax returns
  • The new Auditors Act
  • Holiday pay obligation for executives
  • Entrepreneur companies (IVS)
  • Assessment of private consumption
  • Deadlines for filing tax returns
  • Refund of electricity tax - new requirements for companies

Read the finance news for Q2 2016 ►

Payroll - Q1

  • New rates and thresholds for 2016
  • New law involving essential changes to post-employment, non-competition and non-solicitation clauses

Read more about payroll news for Q1 2016 ►

Finance - Q1

  • Voluntary payment of tax on account by 1 February 2016
  • New Executive Order concerning filing of annual reports from 1 January 2016
  • SKAT on mobile phones and tablets
  • Illegal shareholder loans
  • A fine of DKK 5,000 will be levied
  • New guidelines from SKAT on VAT deduction in holding companies
  • Audit exemption – unchanged practice on grounds of invalidity
  • Deduction for wage costs in connection with household services for 2016 and 2017
  • Supreme Court judgment concerning VAT on secondment of employees

Read more about finance news for Q1 2016 ►

2015

Payroll - Q4

  • Remember to delete the 70-year rule in employment contracts before 1 January 2016
  • OK from the Danish Supreme Court to shortened notice of holiday already at the conclusion of employment
  • The new EU regulation on personal data will have an impact on you
  • Travelling employees – get a grip on your control obligation – it may be expensive not to

Read more about payroll news for Q4 2015 ►

Finance - Q4

  • Reintroduction of bill on voluntary tax on account, the tax account, etc.
  • Voluntary payment of tax on account in November 2015
  • Increased digitalisation at the Danish Business Authority from 15 September 2015
  • The new Danish Financial Statements Act 2015
  • VAT on courses – draft of new guidelines
  • Potential full VAT deductions for shares acquired by "active" holding companies
  • Guidelines from SKAT regarding joint taxation
  • Equalisation scheme for maternity/paternity contributions for self-employed persons
  • How does the preliminary tax assessment work?

Read more about finance news for Q4 2015

Payroll - Q3

  • Fast-track scheme: New rules for work and residency permits
  • Company cars and holiday use abroad can reduce the tax value of a free car
  • Annual leave - how does that work?
  • Company cars and speeding tickets - new rules
  • Working across Oresund
  • The good exit interview

Read more about Payroll news for Q3 2015 ►

Finance - Q3

  • Remember to hand in your annual reports
  • Interest on liaison accounts
  • Corporate income tax returns
  • Voluntary advance tax
  • Check your 2015 preliminary income statement
  • Campaign contributions
  • Reporting about companies basic registrations at SKAT
  • Public register of shareholders

Read more about Finance news for Q3 2015 ►