Denmark: R&D deduction temporarily increased to 130%

Denmark: R&D deduction temporarily increased to 130%

Legislation temporarily increasing the deduction for research and development (R&D) to 130% was passed by the Folketing (the Danish Parliament) in late December 2020.


The legislation addresses:

  • R&D activities conducted by a company for its own use as well as R&D activities that are intended at expanding the company's revenue base
  • R&D activities that establish new activities or that expand existing activities and when the R&D activities are intended to maintain existing activities
  • R&D activities generally intended for maintaining the company's competitiveness and income

For more information, contact a tax professional with KPMG Acor Tax:

Peter Rose Bjare | +45 5374 7025 |

Lars Terkilsen | +45 5374 7040 |

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