Tax policy

Introduction

Copenhagen Airports A/S (in short: CPH) recognises the role that tax contributions play in the Danish society and considers payment of taxes a fundamental part of CPH’s corporate responsibility. 

CPH is committed to acting with integrity in meeting tax obligations, and to maintaining transparency with tax authorities and stakeholders. We provide timely, complete, and relevant information required for proper enforcement of tax laws.

Where appropriate, CPH seeks proactive dialogue with the Danish tax authorities and consults external experts to ensure clarity on complex matters and to support efficient case handling

CPH does not engage in aggressive tax planning and will only optimise tax positions where commercially justified and aligned with genuine business activity. Government‑sponsored tax incentives may be used only when aligned with business objectives and legislative intent.

The tax policy is reviewed yearly with subsequent approval by the Board of Directors, latest in March, 2026. It contains descriptions of the following:

1. Accountability and governance
2. Transparency and stakeholder engagement
3. Tax risk management
4. Approach to tax planning and use of incentives
5. Approval and review