The European Financial Reporting Advisory Group (“EFRAG”), published the draft revised European Sustainability Reporting Standards (“ESRS”).
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityIn July, the EU Commission adopted a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts (the “Delegated Act”).
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityThe Danish Financial Supervisory Authority (DFSA) has compiled a report summarizing its recent thematic reviews of sustainable financial products, key legal requirements, and central expectations.
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityOn 26 August 2025, a draft bill regarding amendments to section 7p of the Danish Tax Assessment Act was submitted for consultation.
Venture CapitalThe Danish Business Authority reannounced that new restrictions on public access to information regarding beneficial owners in the Danish Business Register will be implemented.
Beneficial OwnershipKYC / AMLThe report presents ESMA’s analysis and key findings from the CSA, along with its overall assessment of market participants’ adherence to applicable rules and standards.
ESMASFDRSustainabilityOn 11 June 2025, the Danish Parliament adopted the bill (L 193B) for implementing the AIFM Directive II into Danish law.
AIFMDAIFMD reviewCross-BorderDanish RegulationRisk ManagementOn 9 April 2025, the Danish Government presented a proposal for amendments in the Danish financial regulation, including the Danish Alternative Investment Fund Managers (“AIFM”) Act.
AIFMDAIFMD reviewCross-BorderDanish RegulationRisk ManagementThe work performed by the Platform on Sustainable Finance has focused on developing technical criteria for new economic activities and reviewing activities included in the Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852.
SustainabilityThe Danish Financial Supervisory Authority (the “DFSA”) has conducted a thematic review of six pension companies and investment managers and their engagement information (active ownership).
SFDRSustainabilityOn 29 April 2025, a majority of the Danish Parliament agreed on the “stop-the-clock” directive which will go to a formal vote in the fall to adopt the proposal into Danish legislation.
CSDDDCSRDSustainabilityThe Danish Financial Supervisory Authority (FSA) has published a thematic report on how managers of alternative investment funds and investment management companies market their investment funds.
KID / PRIIPSMarketingThe Danish FSAThe consultation focuses on identifying and removing barriers to enhance the integration and modernization of EU capital markets.
ComplianceCross-BorderOn April 29, 2025, on the day where major parts of France, Spain, and Portugal suffered severe utility breakdowns, the Danish Parliament adopted the bills for implementing the NIS2 Directive and the CER Directive.
CERCritical SectorsCybersecurityNIS2In 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.
CSDDDCSRDSustainabilitySection 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 CapitalThe 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 Financial Supervisory Authority (the “Danish FSA”) has initiated an inspection of three managers in September 2024.
SFDRSustainabilityThe Danish FSAYesterday, the European Commission revealed the proposal for the Omnibus Simplification Package.
CSDDDCSRDDisclosure RequirementsSustainabilityOn 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 FSAOn 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’).
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