By Michael Vorndran, Nord Advisory AS, Oslo, Norway
The Danish Ministry of Taxation declared in a press release on 31 March that all tax filing deadlines for the 2019 income year will be postponed until 1 September.
The extension applies to employees with an annual tax assessment deadline of 1 May, small businesses with a tax assessment deadline of 1 July, self-employed persons or persons with income from abroad with a tax assessment deadline of 1 July, and companies and other legal entities with a tax assessment deadline of 31 March and later.
This extension also includes transfer pricing documentation which must be available by the deadline.
The deadline is automatically extended meaning no application for extension is necessary.
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