Lov om ændring af forskellige skattelove (Udvidelse af definitionen af aktieombytning, skattemæssigt transparente enheder, SE- og SCE-selskabers flytning af hjemsted)

This legislative proposal aims to update Danish tax laws to better align with modern corporate structures. It focuses on expanding the definition of share exchanges, addressing tax-transparent entities, and regulating how European Company (SE) and Societas Europaea (SCE) entities move their registered offices. The changes will affect corporations undergoing restructuring, specifically those involving share swaps or cross-border mobility. Businesses operating under SE or SCE frameworks will see adjustments in how their relocation and tax status are treated under Danish law.