Denmark's transfer pricing documentation rules require in-scope multinational groups to submit their group-wide master file (fællesdokumentation, BEK § 4) and country-specific local file (landespecifik dokumentation, BEK § 5) to Skattestyrelsen by October 29, 2026, the deadline fixed at 60 days after the annual disclosure deadline (oplysningsfristen). The regime rests on ligningsloven § 2 (LBK 1735/2021) and skattekontrolloven kapitel 4 §§ 37-40 (LBK 12/2024), with the documentation content set by Executive Order BEK nr 401 of 28 April 2016, and is enforced by the Danish Tax Agency (Told- og Skattestyrelsen).
Danish MNE groups with cross-border controlled transactions, Danish permanent establishments of foreign MNE groups, and Danish mid-cap groups above the small-group exemption must submit the two-part documentation in OECD XML or PDF via the TastSelv Erhverv portal by October 29, 2026, or face administrative fines from DKK 250,000 per year of delay under skattekontrolloven, reducible to DKK 125,000 if sufficient documentation is eventually filed.
- Deadline : October 29, 2026 (obligation due: master file and local file submission, 60 days after the disclosure deadline)
- Who : Danish MNE groups, Danish PEs of foreign MNEs, and Danish mid-cap groups above the small-group exemption with cross-border controlled transactions
- What : Submit the master file and local file to Skattestyrelsen via TastSelv Erhverv in OECD XML or PDF
- Otherwise : Administrative fines from DKK 250,000 per year of delay, reducible to DKK 125,000 if sufficient documentation is eventually filed, per skattekontrolloven
- Official source : skattekontrolloven (LBK nr 12 af 2024), retsinformation.dk
What is due on October 29, 2026
For income years beginning on or after 1 January 2021, taxpayers must submit, not merely retain on request, their TP documentation to Skattestyrelsen no later than 60 days after the disclosure deadline (oplysningsfristen) under skattekontrolloven § 39; October 29, 2026 is that submission date. From income year 2025, an extension of the disclosure deadline automatically extends the TP documentation deadline, so any postponement of the oplysningsfrist moves this date with it. The documentation comprises the group-wide master file (fællesdokumentation, BEK § 4) and a country-specific local file (landespecifik dokumentation, BEK § 5) for each Danish group company.
| Date | Step |
|---|---|
| 2016-04-28 | BEK nr 401 (TP documentation order) signed |
| 2021-01-01 | Mandatory submission effective, 60 days after the disclosure deadline |
| 2025-01-01 | Disclosure-deadline extension carries over to the TP documentation deadline |
| 2026-10-29 | Master file and local file submission due |
Who is covered
The obligation reaches Danish MNE groups with cross-border controlled transactions, Danish permanent establishments of foreign MNE groups with intra-group cross-border transactions, and Danish mid-cap groups above the small-group exemption; ultimate parent entities of Danish-headed MNE groups coordinate the master file and local file submission to Skattestyrelsen. Controlled transactions (skattekontrolloven § 37) cover those between consolidated or affiliated parties, controlling and controlled parties, a head office and its permanent establishment, and hydrocarbon-related parties.
The small-group exemption (skattekontrolloven § 40) applies only to groups with fewer than 250 employees and either total assets below DKK 125m or annual turnover below DKK 250m, except where the counterparty is established in a country without a TP-relevant double taxation agreement. Separately, MNE groups with consolidated turnover of at least DKK 5.6 bn must file a country-by-country report in OECD XML and notify Skattestyrelsen of the reporting entity under skattekontrolloven § 3B(14), a distinct obligation covering the same large-group population.
What to do before October 29, 2026
- Assemble the group-wide master file (fællesdokumentation) per BEK § 4, covering global operations, ownership and TP policies
- Prepare the country-specific local file (landespecifik dokumentation) per BEK § 5 for each Danish group company, with the arm's length analysis of its controlled transactions
- Ensure the documentation is in OECD XML or PDF format accepted by the TastSelv Erhverv portal
- Confirm the controlled-transactions disclosure was filed on tax return fields 503a, 503b, 505a, 542 and 542a (skattekontrolloven § 38), since the 60-day clock runs from that disclosure deadline
- If the disclosure deadline was extended, recompute the documentation deadline under the 2025 carryover rule before filing
- Submit the master file and local file via TastSelv Erhverv within 60 days of the oplysningsfrist
What happens otherwise
Non-compliance triggers administrative fines from DKK 250,000 per year of delay under skattekontrolloven, reducible to DKK 125,000 if the taxpayer eventually submits sufficient documentation. Skattestyrelsen enforces the regime and has increased scrutiny of local file completeness and of the consistency between the master file and the local file. Continuous, per-jurisdiction monitoring surfaces this kind of recurring deadline the moment it applies.
