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Although the deadline for payment of VAT has been extended for a large number of small and medium-sized businesses, they still have to report their sales to customers in other EU countries on a monthly basis.
Danish media have recently been occupied by a story that certain tax advisers market Danish limited partnerships as a useful element of international tax planning.
With effect from 1 January 2015, the monthly minimum salary requirement for using the 26 pct. tax scheme is being reduced to DKK 61,500.