Denmark: Public consultation on proposal to implement DAC9

Deadline for feedback is August 21, 2025.

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July 31, 2025

Denmark's Ministry of Taxation on July 1, 2025, launched a consultation on a draft bill to implement DAC9* into domestic law, facilitating the automatic exchange of Pillar Two information between EU member states.

The draft bill specifies that in-scope groups must submit the top-up tax information return using the standard template from Annex VII of DAC9, aligning with the OECD's GloBE information return (GIR) template published on January 15, 2025.

The proposal would extend the exchange of Pillar Two information beyond EU countries to include non-EU countries that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Denmark signed on June 11, 2025.

The draft bill also outlines the dissemination approach for information exchange, detailing which jurisdictions receive specific sections of the information return. 

The deadline for public consultation feedback is August 21, 2025.

Read a July 2025 report prepared by KPMG’s EU Tax Centre

* Directive 2011/16/EU on administrative cooperation in the field of taxation

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