During the period 2004-2009, Denmark introduced a number of rules to counter advantages obtained through different types of hybrid mismatch. The Danish approach was to introduce linking rules which in this context means rules that are linked to the tax treatment in foreign countries, in order to eliminate the possibility for mismatch. The linking rules are presented in the report on Hybrid Mismatch Arrangement  that were published in March 2012 and can be viewed on pages 15, 17-19 for a more detailled discription. Overall, the rules can be divided into 3 groups: 
   1) Rules that adresses classification of hybrid entities. 
   2) Rules that adresses double dip, 
   3) Rules that adresses financial instruments. 
By Act no 1726 of 27 December 2018, the preexisting hybrid mismatch rules were amended and complemented (with effect from 1 January 2020) in order to implement the hybrid mismatch rules contained in the ATAD Directive (Directive 2016/1164/EU as amended by Directive 2017/952/EU).