Denmark Gazettes Consolidated Text of Share Capital Gains Taxation Act

The Danish Official Gazette Sept. 17 published Executive Order No. 1098/2025, the consolidated text of the Share Capital Gains Taxation Act, with amendments that entered into force April 11. The amendments include measures: 1) clarifying the capital gains taxation of gains and losses from share disposals that must be included in individual or corporate taxable income; 2) expanding the scope to include cooperative certificates, negotiable investment certificates, specified ownership shares, and convertible bonds; 3) setting rules for the tax treatment of gains and losses under the realization or inventory principle, including loss carryforward provisions and restrictions on intra-group convertible bonds; ...