Check your need for transfer pricing documentation in Denmark

Does the consolidated group to which the Danish tax payer belongs have less than 250 employees (annual average FTE typically used)?

Yes No

Does the consolidated group to which the Danish tax payer belongs have less than DKK 125 million in assets?

Yes No

Does the consolidated group to which the Danish tax payer belongs have less than DKK 250 million in annual revenue?

Yes No

If the Danish tax payer has intercompany transactions with jurisdictions which are not members of the EU/EEA or where Denmark does not have a double taxation treaty, the transfer pricing documentation submission obligation will be trickered for those specific transactions. Choose in the dropdown below the jurisdictions with which the Danish tax payer has intercompany transactions:

Sources for Double Taxation Treaties: Dobbeltbeskatningsoverenskomster | Skatteministeriet (skm.dk) + OECD BEPS MLI position paper for Denmark