Global Daily Tax News, Denmark Vows To Improve Legal Certainty In Tax Matters, (Jul 6, 2026)

Denmark's Ministry of Taxation and Economic Growth has launched a government-wide review aimed at improving legal certainty in tax matters.

The work follows a number of recent cases that have threatened public trust in the tax administration, said Minister for Taxation and Growth Jakob Engel-Schmidt. These cases involved the Danish Motor Vehicle Authority, the Danish Tax Authority, and the Danish Valuation Authority, he said.

Engel-Schmidt stated: "It is no secret that I have been extremely critical on behalf of a large number of citizens since I took over the keys to my new ministry. It is absolutely crucial that Danes can trust that the Tax Administration, [that the agency] takes good care of their information, and acts in accordance with fundamental legal principles. The cases of the security breach in the Motor Vehicle Register; the TV2 documentary Operation X, which showed the hardship faced by innocent citizens who had been exposed to identity theft; and homeowners who are being wrongfully doubly taxed, or have their complaints not addressed, unfortunately show to me with all clarity that legal certainty for citizens and businesses must be strengthened. I am now starting this work."

The Minister has asked the directors of the seven departments within the tax authority to appoint a legal certainty coordinator, who will advocate for taxpayers and seek to effect a change in culture at the agencies.

In the near term, the Ministry will initiate a probe of operations at the Motor Vehicle Authority and has asked that the aforementioned authorities prioritize management of taxpayers' complaints.

As well as calling for cooperation from tax officials, the Ministry said it is seeking input from stakeholders on how to improve legal certainty in tax matters.

The Minister said addressing the issues will take time, but stated: "My goal is that we always put citizens and businesses at the center of what we do. Otherwise, I fear that trust in us will erode. That is why I am also willing to take action to do what is necessary. Whether it is about financing, new legislation, or something completely different. Based on dialogue with stakeholders, I will present further initiatives that strengthen legal certainty."