DAC9 Implemented into Danish Law

DAC9 is linked to the OECD's GloBE Model Rules and European Union Minimum Taxation Directive (2022/2523) (2022) aimed at ensuring a global minimum tax for large multinational and domestic groups, which was implemented in Danish law through the Danish Minimum Taxation Act in 2023.

The Bill proposes to standardize the reporting method by introducing the form in Annex VII to DAC9 as the standard form to be used for submitting information on top-up tax pursuant to Section 53 of the Minimum Taxation Act (in Danish Minimumsbeskatningsloven). Annex VII to DAC9 is, with minor linguistic adjustments, identical to the OECD's standard form, the GloBE Information Return (GIR). Furthermore, it is proposed that the entity submitting the form must, at the time of submission, specify which information and with which jurisdictions such information will subsequently be exchanged.

The Bill also proposes implementing the remaining amendments to DAC9, which include the introduction of sanctions to enforce the submission of the GloBE Information Return (GIR), as well as updates to the legal basis for the exchange of information, including with respect to the information reported in these returns. The proposed amendments will not only ensure a proper legal basis for the exchange mechanism within the EU, but will also establish a legal basis for the possible conclusion of agreements on the automatic exchange of information on top-up tax with non-EU countries - such as the multilateral agreement to be concluded within the OECD framework (the GIR Multilateral Competent Authority Agreement or the GIR MCAA).

The entry into force of the GIR MCAA for each signatory country is contingent upon the respective countries submitting a number of notifications to the OECD after or in connection with the signing of the agreement, including notifications confirming that the necessary national legislation has been enacted. Denmark will not be bound by the agreement until the relevant notifications have been submitted. Denmark signed the GIR MCAA on 11 June 2025. By adopting the bill, the Danish parliament grants consent, pursuant to section 19 of the Danish Constitution, for the government to submit the necessary notifications on behalf of Denmark.

The implementation of DAC9 and the conclusion of agreements in accordance with the GIR MCAA or bilateral agreements will, in practice, result in the automatic exchange of information on top-up tax with countries with which such information is not currently exchanged.

Finally, the Bill also includes an update to the legal basis for the automatic exchange of information regarding financial accounts, aligning the Danish rules with the latest amendments to the Common Reporting Standard (CRS) as introduced by DAC8 and completed by DAC9.

Overall, it is proposed, where relevant, to implement DAC9 as closely to the original text of the directive as possible.

The amendments will enter into force on 1 January 2026, except for certain provisions (notably regarding electronic tax identification number (TIN) validation) which will enter into force on 1 January 2028.

For previous reporting, see Denmark Launches Public Consultation on DAC9 Implementation Bill (4 July 2025).

Bill L 23 is available here (in Danish only).

Report from Lenni Hangaard Jensen, Attorney-at-law at Kromann Reumert and PhD fellow at Aarhus University. Follow our reporting on this via our daily Tax News Service (subscribers only).