In June this year the deadline for the company tax assessment notice for companies using the calendar year as the accounting year, was postponed to the 25th. of August 2023.

This means that the deadline for submitting Transfer Pricing documentation for the same companies for the income year 2022 has been postponed to 24th of October 2023.

New rules for the submission of transfer pricing documentation result in significant changes for multinational groups with activities in Denmark.

The amendments oblige the companies subject to the transfer pricing documentation requirements to prepare and submit an annual transfer pricing documentation for the transfer pricing.