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.