Strengthened tax control ‒ second stage


The Danish Ministry of Taxation recently announced the second stage of a push to strengthen Danish tax control. A new report describes the new initiatives taken by the Danish tax authorities to ensure that the right tax is paid by taxpayers.

In April 2020, the Danish Parliament unanimously agreed on the first stage of a tax control reform focused on money laundering, VAT and the fight against tax havens. Read about the first stage here: Denmark: New measures introduced to curb the use of tax havens

In the second stage now being rolled out, the Danish Ministry of Taxation is focusing on the following additional areas:

  • Stricter control of companies
  • Increased control of complex cases and organised fraud
  • Increased focus on new trends and digitisation

An extra 250 officers are now being assigned to work with these areas in addition to the 250 new officers assigned in the first stage of the tax control reform. Towards 2024 the Danish tax authorities expect to take on another 500 new officers.

The new report mentions that cases regarding conduit companies and tax havens will be a priority going forward. Additionally, there will be focus on global data received from DAC6 (mandatory disclosure rules), etc. when the Danish tax authorities determine if a case should be opened. 

Some of the new initiatives involve e.g. a newly established taskforce specialised in organised fraud to handle complex potential fraud cases which involve significant amounts of money. Furthermore, the digitisation and transactions with cryptocurrencies will be subject to increased controls. 

For an overview of the recent Danish tax developments, take a closer look here: Danish tax year 2020 in review