All disclosure deadlines for the 2019 income year are extended until 1 September 2020.
On 31 March, the Danish Ministry of Taxation announced that all disclosure deadlines for the 2019 income year are extended until 1 September 2020. In addition, the deadline for other disclosures following the submission deadline of the disclosure form is also extended until 1 September 2020. This applies to e.g. transfer pricing documentation, which must be prepared on an ongoing basis and be available no later than at the time of the disclosure deadline as well as to requests for payment under the Danish tax credit scheme for R&D-related costs.
The deadlines are extended automatically, so you will not need to apply for an extension to 1 September 2020.
For self-employed persons, a subsequent disclosure will imply both advantages and disadvantages, since interest accrual on possible residual tax has not been suspended.
Companies waiting to submit their information until 1 September will not face any significant disadvantages. The relevant companies and postponed deadlines are shown below in the following table:
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