International treaty

Denmark: tax treaties

Tax treaties and related documents between the UK and Denmark.

• From: HM Revenue & Customs
• Published: 1 March 2011
• Last updated: 8 December 2020 — See all updates

Documents

Synthesised text of the Multilateral Instrument (MLI) and the 1980 UK - Denmark Double Taxation Convention - in force

PDF, 386 KB, 36 pages

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1980 UK-Denmark Double Taxation Convention as amended by the 1996 Protocol - in force

PDF, 88.4 KB, 39 pages

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Details

2018 UK-Denmark Double Taxation Convention

The 1980 UK-Denmark Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 October 2018 and in Denmark from 1 January 2020 and are effective for:

• taxes withheld at source, from 1 January 2020
• Corporation Tax, from 1 April 2021
• Income Tax and Capital Gains Tax, from 6 April 2021
• all other taxes levied by Denmark, for taxable periods beginning on or after 1 January 2021

1980 UK-Denmark Double Taxation Convention

The Double Taxation Convention entered into force on 17 December 1990 and amended by signed protocols on 1 July 1991 and 15 October 1996.

The convention took effect in Denmark for income assessable for the calendar year 1978 and subsequent years.

It became effective in the UK from:

• 1 January 1978 for Petroleum Revenue Tax and Development Land Tax
• 1 April 1978 for Corporation Tax
• 6 April 1978 for Income Tax and Capital Gain Tax

Published 1 March 2011
Last updated 8 December 2020 + show all updates

1. 8 December 2020

   Synthesised text of the Multilateral Instrument (MLI) and the 1980 UK - Denmark Double Taxation Convention - in force has been added.

2. 1 March 2011

   First published.