Denmark Gazettes Consolidated Text of Minimum Taxation Act

The Danish Official Gazette Sept. 10 published Executive Order No. 1089/2025, the consolidated text of the Minimum Taxation Act, with amendments under Act No. 750/2025, which entered into force July 1. The amendments include measures: 1) allowing group entities to recognize specified deferred taxes when calculating total adjustment amounts for deferred tax or simplified covered taxes in the jurisdiction; 2) adding provisions on securitization arrangements and entities; 3) limiting allocations of a pass-through entity’s accounting net income or loss based on the group entity’s proportionate ownership interest; 4) allowing the allocation to a foreign group entity of taxes included in ...