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DT5907 | Double Taxation Relief Manual: Denmark: agreements in force

From HM Revenue & Customs · Double Taxation Relief Manual

Title: Convention between the Government of the Kingdom of Denmark and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 11 November 1980

Statutory Instrument number: SI 1980 No. 1960

Entered into force: 17 December 1980

Has effect:

  • in Denmark from 1 January 1978

  • in the UK, in respect of income tax and capital gains tax, from 6 April 1978; in respect of corporation tax, from 1 April 1978

The text of the convention currently in force can be found at the following link: Denmark tax treaties

The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The text of the synthesised text of the Convention and the MLI can be found via Denmark tax treaties

Protocols amending the 1980 convention

Title: Protocol Amending the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains Signed in Copenhagen on 11th November 1980

Signed: 1 July 1991

Statutory Instrument number: SI 1991 No. 2877

Entered into force: 19 December 1991

Has effect:

  • in Denmark from 1 January 1992

  • in the UK from 6 April 1992

In both countries, subparagraph (c of Article 19(1) (Government service) concerning embassy employees, 1 January 1980.

Title: Protocol Amending the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains Signed in Copenhagen on 11th November 1980, as Amended by the Protocol Signed at London on 1 July 1991

Signed: 15 October 1996

Statutory Instrument number: SI 1996 No. 3165

Entered into force: 20 June 1997

Has effect:

  • in Denmark from 1 January 1998

  • in the UK, in respect of income tax and capital gains tax, from 6 April 1998