Denmark: Tax relief measures (COVID-19)

Denmark: Tax relief measures (COVID-19)

Proposed initiatives introduced in the Danish parliament aim to strengthen the liquidity of the Danish business sector in response to the coronavirus (COVID-19) pandemic.


There are measures to:

  • Postpone the payment deadlines for “A-tax” and social security contributions for all businesses for a period of four and one-half months
  • Extend “loan arrangements” (effectively, a refund of tax in the form of an interest-free loan) for the payment of A-tax for small and medium-sized enterprises (SMEs)
  • Allow a similar value added tax (VAT) “loan arrangement” for SMEs

Read a 2021 report prepared by the KPMG member firm in Denmark

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