Denmark Posts Bill to Amend Various Tax Laws

The Danish Government Nov. 6 posted Bill No. LSF 64, to amend various tax laws. The bill includes measures to: 1) expand the employee share regime for new and small and medium-sized enterprises (SMEs) by removing the 50 percent salary cap, setting a minimum base salary of 193,200 Danish kroner (US$29,837), and extending eligibility to firms under 10 years old with up to 150 employees and turnover below 200 million kroner (US$30.9 million); 2) suspend and phase in the carbon dioxide tax for commercial fishing vessels; 3) exempt VAT for the education of children and youth under 30 to align ...