ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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Denmark<br />
Tax <strong>policy</strong><br />
Jens Wittendorff<br />
jens.wittendorff@dk.<strong>ey</strong>.com<br />
+45 5158 2820<br />
1<br />
| Tax rates (2014–15)<br />
1.1 K<strong>ey</strong> <strong>tax</strong> rates<br />
2014 <strong>2015</strong> Percentage<br />
change<br />
Tax controversy<br />
Johannes Røll Larsen<br />
johannes.r.larsen@dk.<strong>ey</strong>.com<br />
+45 2529 3414<br />
Top corporate income <strong>tax</strong><br />
(CIT) rate (national and local<br />
average, if applicable)<br />
Top individual income <strong>tax</strong><br />
rate (national and local<br />
average, if applicable)<br />
24.5% 23.5% –4.1%<br />
56.2% 52% –7.5%<br />
Standard value-added <strong>tax</strong><br />
(VAT) rate<br />
25% 25% —<br />
Stay up to date with<br />
developments in Denmark<br />
by accessing EY's <strong>global</strong><br />
<strong>tax</strong> alert library at<br />
www.<strong>ey</strong>.com/<strong>tax</strong>alerts.<br />
EY k<strong>ey</strong> contacts<br />
2<br />
| <strong>2015</strong> <strong>tax</strong> <strong>policy</strong> <strong>outlook</strong><br />
2.1 K<strong>ey</strong> driver of <strong>tax</strong> <strong>policy</strong> change<br />
• <br />
made adjustments to <strong>tax</strong> <strong>policy</strong> to align with other Scandinavian countries, most<br />
especially Sweden.<br />
Content provision date<br />
1 January <strong>2015</strong><br />
70 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
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