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.

The report should be submitted electronically to the Danish Tax Agency (Skattestyrelsen) in a fixed XML file format according to the OECD guidelines.

Please see the CbC reporting guide of the Danish Tax Agency (please note that this guide is in Danish) and the guide on XML file format (oecd.org) which is also a user guide to businesses subject to Country-by-Country reporting.

How do you submit the report?

Please submit the report by logging on to E-tax for businesses (TastSelv Erhverv) -> Skat (Tax) -> Land for land (CbC) (Country-by-Country (CbC))

Please see Notification of CbC Reporting below for information on submitting notification of CbC reporting.

According to section 3B(14) of the Danish Tax Control Act (Skattekontrolloven), Danish businesses that are part of a multinational enterprise (MNE) group with a consolidated group turnover equal to or exceeding DKK 5.6 bn. per income year must notify the Danish Tax Agency before the end of the current income year of which of the group enterprises will be obligated to submit a CbC Report for the following income year.

Please see the CBC notification guide of the Danish Tax Agency.

How do you submit the notification?

Please submit the notification of CbC Reporting by logging on to E-tax for businesses (TastSelv Erhverv) -> Skat (Tax) -> Land for land (CBC)).

Only the management company has to submit a notification on behalf of the joint taxation group.

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