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Delivering news, insights and free legal documents to players in the Danish venture capital and private equity industry.
The Omnibus Packages – EU postpones reporting obligations and transposition deadlines in the CSRD and CSDDD
In February, the EU unveiled the proposal for the Omnibus Simplification Package (the “Omnibus”), which includes a directive commonly referred to as the “Stop-the-Clock” directive, as it postpones certain reporting obligations and transposition deadlines, which has now been adopted.
CSDDDCSRDSustainabilityAmendment of Section 2C of the Danish Corporation Tax Act regarding reclassification of transparent entities
Section 2C of the Danish Corporation Tax Act regards the situation where a Danish corporate entity which is considered transparent for Danish tax purposes is treated as a tax opaque entity in the jurisdiction(s) of its owner(s).
Venture Capital
Report on advancing sustainable finance
The EU Commission advisory body, Platform on Sustainable Finance, has published a report on advancing sustainable finance focusing on technical criteria for new economic activities and first review of the Commission Delegated Regulation (EU) 2021/2139.
SustainabilityThe Danish FSA: Managers need to ensure truly sustainable investments
The Danish Financial Supervisory Authority (the “Danish FSA”) has initiated an inspection of three managers in September 2024.
SFDRSustainabilityThe Danish FSAThe Omnibus package and its impact on EU’s ESG regulation
Yesterday, the European Commission revealed the proposal for the Omnibus Simplification Package.
CSDDDCSRDDisclosure RequirementsSustainabilityThe Danish FSA has updated the report on fitness assessments
On 5 February 2025, the Danish FSA published a new and updated version of its report detailing its practice regarding the fitness assessment of board members, executive management members and key persons in financial businesses.
Danish RegulationGovernanceThe Danish FSAEU Commission calls for review of certain outbound investments
On 15 January 2025, the European Commission issued a recommendation urging EU Member States to review investments out of EU for risks of enabling technology transfers/leakage into third countries (‘outbound investments’).
Cross-BorderImpact & ESG
The Omnibus package and its impact on EU’s ESG regulation
Yesterday, the European Commission revealed the proposal for the Omnibus Simplification Package.
CSDDDCSRDDisclosure RequirementsSustainabilityEU Competitiveness Compass – ESG takeaways
29 January 2025, the EU Commission published its Competitiveness Compass which sets out a compass that will guide the work in the coming five years and lists priority actions to reignite economic dynamics in Europe, according to the communication.
CSDDDCSRDDisclosure RequirementsSFDRSustainabilityThe Omnibus Simplification Package and how it may impact EU’s ESG regulation
In the end of 2024, the European Commission President Ursula von der Leyen indicated that existing and future EU ESG reporting obligations may be consolidated into an “omnibus” regulation with the purpose of reducing reporting requirements.
CSRDDisclosure RequirementsSustainability
