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Denmark: Transfer pricing documentation, extension of deadline (COVID-19)

Denmark: Transfer pricing documentation

The Danish Minister for Taxation on 31 March 2020 announced a postponement of the tax return deadline for FY 2019 in response to the coronavirus (COVID-19) pandemic.

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The postponed deadline also applies regarding the rule for finalization of transfer pricing contemporaneous documentation for FY 2019 because the Danish transfer pricing rules require companies to prepare transfer pricing documentation contemporaneously—that is, the documentation must be ready no later than the date for filing the tax return.

Thus, this tax return due date extension means that the deadline for preparing the FY 2019 transfer pricing documentation for most companies will be 1 September 2020 (given the close connection between preparation of the tax return and the contemporaneously prepared transfer pricing documentation).


Read an April 2020 report prepared by the KPMG member firm in Denmark

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