The Danish Financial Supervisory Authority has published its updated DKFIN taxonomy for financial statement reporting, which certain larger companies must use to tag their 2025 annual report. From financial year 2025, all financial undertakings subject to Inline XBRL reporting must also tag their financial statements using the Authority’s taxonomy, in line with the reporting executive order. Key changes versus the 2024 taxonomy include new tags reflecting the latest update to the reporting executive order, including metadata intended for submissions to the European Single Access Point (ESAP), and additional practice-related tags. The taxonomy also aligns tag names for enumerations relating to audit opinions with current legislation, adds references to relevant laws and executive orders for each tag, and introduces technical corrections such as removing the ability to mark certain tags as nil, correcting debit and credit for some tags, changing data types for various tags, and fixing minor errors. The taxonomy was consulted via the national consultation portal and relevant organisations from 10 to 23 October 2025, and is available on the Authority’s website as a ZIP file or for browser viewing as an embedded part of the Danish Business Authority’s taxonomy under the Annual Accounts Act.
Danish Finanstilsynet 2025-12-01
Danish Financial Supervisory Authority publishes updated DKFIN taxonomy for Inline XBRL financial reporting for 2025 annual reports
The Danish Financial Supervisory Authority has released its updated DKFIN taxonomy for financial statement reporting, mandating its use for certain larger companies' 2025 annual reports and all financial undertakings subject to Inline XBRL reporting. Key updates include new tags for the European Single Access Point, alignment with current legislation, and technical corrections. The taxonomy is accessible on the Authority’s website.