Report on the Danish Tax Agency’s compliance checks of large company corporation tax


Report no. 1/2022

The purpose of the study is to assess whether the Danish Tax Agency is checking the tax returns of large corporations in a satisfactory manner. 

Rigsrevisionen finds that the Danish Tax Agency’s tax compliance checking of large corporations has not been entirely satisfactory. The consequence is a risk that not all errors with a potentially significant economic impact on the government and the companies are detected by the Danish Tax Agency. 

Rigsrevisionen initiated the study in October 2021.

Read the introduction and conclusion (PDF)