Government measures in key jurisdictions 5th edition - Flipbook - Page 45
Denmark
Litigation
•
The Danish courts are open, however, the Danish government has recommended
that the Danish courts follow certain guidelines due to Covid-19. Each court has the
authority to decide whether they wish to follow the guidelines issued by the Danish
government.
•
Amongst other things, it is recommended that the courts only handle cases, where
they at all times are able to keep a distance of two metres. As it is difficult to handle
the same amount of cases when following the guidelines issued by the Danish
government, it is generally recommended that the courts limit the handling of nonurgent cases.
Are the courts
operating?
The Danish government has within the tax area adopted several measures to help
secure small, medium and large companies’ liquidity. Many of the measures implemented
as an early response to Covid-19 has either been phased out, or the deadline for
application has expired. However, new measures have been implemented continuously.
The following measures are in force at the moment:
Tax
Has any new
legislation been
introduced in light
of Covid-19?
i.
The following postponements of the deadline for payment of A-tax and labour market
contributions (in Danish: AM-bidrag) (postponements regarding the payment of VAT are also
applicable):
Salary period
Payment date for
small and medium
sized businesses
Payment date for
large businesses
August 2020
29 January 2021
15 January 2021
September 2020
31 March 2021
16 March 2021
October 2020
31 May 2021
17 May 2021
November 2020
10 December 2020
30 November 2020
December 2020
18 January 2021
30 December 2020
January 2021
10 February 2021
29 January 2021
February 2021
10 March 2021
26 February 2021
March 2021
12 April 2021
31 March 2021
April 2021
10 May 2021
29 April 2021
ii. Interest free loan scheme for loans to small and medium-sized businesses
corresponding to the A-tax and labour market contributions (in Danish: AM-bidrag)
the businesses reported on time for August and December 2020. The application
period is from 3 February to 31 March 2021.
iii. The deadline for tax return filing has been extended to 31 January 2021 for
companies with a tax return filing deadline in October 2020.
•
As 1 March 2021 is the deadline for several extended VAT deadlines from 2020, a new
VAT loan scheme has been proposed by the Danish government. The scheme (if
adopted) will enable small and medium-sized businesses to obtain interest-free loans
corresponding to the amount of VAT that they have to file on their VAT return and pay
on 1 March 2021.
Government measures in key jurisdictions
45
