Denmark’s Parliament (Folketinget) adopted two bills on 16 December 2025 - Bill L 79 A (registration tax) and Bill L 79 B (periodic taxes and certain energy-tax amendments). Both Acts enter into force on 1 January 2026.

Registration tax – zero-emission vehicles (L 79 A)

Under L 79 A, the phase-in of higher registration tax for zero emission vehicles is delayed by one year. The stated purpose …