Denmark vs Ukraine

22

18%

In general, six months after the end of the fiscal year.

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

Income for the next fiscal year was received on November 20th.

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

0/27/22

27/27/22

15/15/15

25

20

Capital gains are constrained by the normal corporate income tax rate.

Capital gains are subject to the standard corporate income tax rate of 18%.

20.36%

14.22%