Global Daily Tax News, Denmark To Restore Tax Debts In Event Of Future Non-Compliance, (Jun 30, 2025)

The Danish Government has said taxpayers who have had tax debts waived under a prior agreement on Conditional Forgiveness of Public Debt will lose such benefits if they are later fined more than DKK50,000 (USD7,850) for certain tax violations.

In such cases, the tax liability waived will be reinstated.

The Minister for Taxation stated: "We have reached an agreement [with other political parties] that strikes an important balance: the hammer falls hard on those who abuse society's trust by committing crime after they have had their debt to the public forgiven. This also applies, for example, to tax economic crime, where we now say that a fine of DKK 50,000 will also mean that you have your forgiven debt reestablished."