Denmark
Overview of CbC reporting requirements
Denmark has fully implemented the BEPS Action 13 (CbC reporting) minimum standard and meets all of the terms of reference.
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: DKK 5.6 billion
Filing deadline: 12 months following the end of the reporting fiscal year
Local filing required: Yes, for reporting fiscal years commencing on or after 1 January 2017
The domestic legal and administrative framework
Denmark confirms that its rules have not changed and continue to be applied effectively. Denmark continues to meet all terms of reference.