As Denmark signed the international agreement on automatic exchange of Country-by-Country Reports (CbC Reports), Danish businesses that are either the ultimate parent company or the surrogate parent entity of a group subject to CbC reporting should submit a CbC report to the Danish Tax Agency (Skattestyrelsen). Denmark has been a part to this agreement since 2016.

Please see our legal guide (in Danish) for further legal information.

Did you find the answers to your questions?

www.skat.dk is your access to the self-service system and guides on taxes and duties of the Danish Customs and Tax Administration