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Denmark has opened a public consultation on a draft bill to implement DAC9, which amends key tax laws to enable centralized filing of Top-up tax information returns under Pillar 2.
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DAC9 introduces standardized filing rules and templates for Top-up tax returns, requiring EU Member States to adopt implementing measures by 31 December 2025; Denmark’s comment deadline is 21 August 2025.
Source: Orbitax
