DT5908 | Double Taxation Relief Manual: Denmark: admissible taxes

The following Danish taxes are admissible for credit in the UK under the convention:

• Danish State and municipality income taxes comprising

• main national income tax (indkomstskat til staten)

• special income tax (srlig indkomstskat)

• Seamen’s tax (smandsskat)

• company income tax (indkomstskat af aktieselskaber m.v.)

• including the supplementary tax or surcharge (tillaeg)

• national pensions contribution (invalidie og folkepensionsbidrag)

• dividend tax (udbytteskat)

• Hydrocarbon tax (kulbrinteskat)

• Communal income taxes (kommuneskat) including the church tax (kirkeskat)

• Labour market contribution (Arbejdsmarkedsbidrag) from 1 January 2008

The following Danish taxes are inadmissible under the convention:

• payments by way of compulsory saving (bundenobsparing) (these are not payments by way of taxation)

• national wealth tax (formueskat til staten)

• real interest rate tax