The Danish Official Gazette Oct. 4 published Executive Order No. 1176/2025, the consolidated text of the Capital Gains Act, with amendments through Act No. 369/2025, which entered into force April 11. The amendments include measures specifying that for acquisitions or transfers of claims or contracts by gift, inheritance, or advance payments of inheritance, and for which valuation has been carried out under Section 12a of the Estate Tax Act, the acquisition or transfer price is the market value of the claim or contract at the time of transfer. [Denmark, Official Gazette, 10/04/25]
Learn more about Bloomberg Tax or Log In to keep reading:
Learn About Bloomberg Tax
From research to software to news, find what you need to stay ahead.
Already a subscriber?
Log in to keep reading or access research tools.