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 />
2.3 Tax <strong>policy</strong> <strong>outlook</strong> <strong>for</strong> <strong>2015</strong> — summary<br />
Corporate income <strong>tax</strong> burden<br />
X<br />
Lower No change Higher<br />
Personal income <strong>tax</strong> burden<br />
X<br />
Lower No change Higher<br />
VAT/GST/sales <strong>tax</strong> burden<br />
X<br />
Lower No change Higher<br />
2.4 Tax <strong>policy</strong> <strong>outlook</strong> <strong>for</strong> <strong>2015</strong> — detail<br />
Corporate income <strong>tax</strong>es<br />
• Besides the lowering of the general CIT rate, legislative<br />
initiatives have been made to mitigate base erosion.<br />
Additional agreements on in<strong>for</strong>mation exchange have been<br />
<br />
<br />
Taxes on wages and employment<br />
• There is a political goal to make it more attractive to live in<br />
<br />
have been put in place to make it more attractive to<br />
<br />
• Changes have also been made to the expatriate <strong>tax</strong> regime<br />
in order to make it more attractive.<br />
2.5 Fiscal stimulus in <strong>2015</strong><br />
<br />
<br />
<br />
<br />
<br />
2.6 Political landscape<br />
• A general election <strong>for</strong> Parliament will be held no later<br />
<br />
<br />
yet clear.<br />
• <br />
<br />
development of the <strong>tax</strong> <strong>policy</strong>.<br />
VAT, GST and sales <strong>tax</strong>es<br />
• No changes are anticipated.<br />
72 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
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