Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Territorial Applications
Status as of 22/10/2019

Denmark

Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl.

As regards Denmark, the Convention shall apply to the territory of the Kingdom of Denmark including the territorial sea of Denmark as well as any other maritime area to the extent that that area, in accordance with international law, has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights for the purpose of exploring and exploituing the natureal resources of the seabed or its sub-soil and the superjacent waters and with regard to other activities for the exonomic exploration and exploitation of the area; for the purpose of this Convention the term also includes the autonomous regions within the Kingdom of Denmark of Greenland and the Faroe Islands. ] (*)

[(*) Note by the Secretariat: Declaration amended as from 1 January 2007 - See the declarations registered on 10 November 2006 and 16 February 2007. The original declaration read (..) the term also includes the autonomous region within the Kingdom of Denmark of Greenland.]
Period covered: 01/04/1995 -
Articles concerned : 29

Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl.

ANNEX A

DENMARK (except for Greenland)

Article 2, paragraph 1.a:

i.

income-tax to the State (indkomstskat til staten),
special income-tax (særlig indkomstskat),
tax on dividends (udbytteskat),
tax on interest (renteskat),
tax on royalties (royaltyskat),
taxes imposed under the Hydrocarbon Tax Act (skatter i henhold til kulbrinteskatteloven),

ii. --

iii.

the capital tax to the State (formueskatten til staten),

Article 2, paragraph 1.b:

i.

municipal income-tax (kommunal indkomstskat),
income-tax to the county municipalities (amtskommunal indkomstskat),
church tax (kirkeskat),

ii. --

iii.A

inheritance and gift tax (afgift af arv og gave),

iii.B --

iii.C

value added tax (merværdiafgift),

iii.D

taxes and excise according to the laws on:

- excise duty on spirits (afgift af spiritus m.m.)
- excise duty on wine and fruit-wine (afgift af vin og frugtvin m.m.)
- excise duty on beer (afgift af øl),
- excise duty on mineral waters, etc. (afgift af mineralvand m.v.),
- excise duty on chocolate and sweets (afgift af chokolade- og sukkervarer m.m.),
- excise duty on ice-cream (afgift af konsumis),
- excise duty on tobacco (tobaksafgifter),
- excise duty on petrol (afgift af benzin),
- excise duty on electricity (afgift af elektricitet),
- excise duty on certain petroleum products (afgift af visse olieprodukter),
- excise duty on gas (afgift af gas),
- excise duty on coal, lignite and coke etc. (afgift af stenkul, brunkul og koks m.v.),
- tax on certain retail packaging (afgift af visse detailsalgspakninger),
- tax on certain air travels (afgift af visse flyrejser),
- certain consumption taxes (forskellige forbrugsafgifter),
- measures to limit the consumption (forbrugsbegrænsende foranstaltninger),

iii.E

taxes according to laws on:

- weight tax on motor vehicles (vægtafgift af motorkøretøjer m.v.),
- registration tax on motor vehicles (registreringsafgift af motorkøretøjer m.v.),
- tax on third-party insurance for motor vehicles, etc. (afgift af ansvarsforsikring af motorkøretøj m.v.),

iii.F

taxes according to the law on tax on pleasure-craft insurance (lov om afgift af lystfartøjsforsikringer),

iii.G

taxes and excise according to the laws on

- tax on casinos (afgift af spillekasinoer),
- tax on totalizator betting (afgift af totalisatorspil),
- tax on football-pool and lotto betting (afgift af tipning og lotto),
- share transfer duty (afgift ved overdragelse af aktier m.v.),
- duty on labour costs (afgift af lønsum),

iv.

municipal land tax (kommunal grundskyld),
financial levy on commercial premises (dækningsafgift af forretningsejendomme),
land tax to the county municipalities (amtskommunal grundskyld).

GREENLAND

Article 2, paragraph 1.a.i:
tax to the Local Government (landsskat),
special tax to the Local Government (særlig landsskat),
tax on dividends (udbytteskat),

Article 2, paragraph 1.b.i:
municipal tax (kommuneskat),
municipal equalisation tax (fælleskommunal skat),

Article 2, paragraph 1.b.ii:
employer's contributions for vocational training (arbejdsgivernes erhvervsuddannelsesbidrag)

Article 2, paragraph 1.b.iii.A:
inheritance and gift tax (afgift af arv og gave)

Article 2, paragraph 1.b.iii.D:
tax on gambling machines (afgift på automatspil),
duty on domestic passenger air travels in Greeland (afgift på passagerflyvning internt i Grønland),
duty on shrimps (afgift på rejer),

Article 2, paragraph 1.b.iii.E:
tax on motor vehicles (afgift af motorkøretøjer),

Article 2, paragraph 1.b.iii.G:
tax on lottery (lotteriafgift),
stamp duty (stempelafgift).
Period covered: 01/04/1995 - 31/12/2001
Articles concerned : 2

Declaration transmitted by a letter from the Deputy Head of the Danish OECD-Delegation in Paris, dated 28 September 2001, registered by the Secretariat General of the OECD on 28 September 2001 - Or. Engl.

The Convention will continue to apply to taxes that have been repealed or renamed as long as the taxes remain enforceable and collectible.

ANNEX A (Tax covered)

Danish taxes :

Article 2, paragraph 1.a:
i.: income taxes to the State (indkomstskatter til staten)

ii.: --

iii.: capital tax to the State (formueskat til staten) - repealed as of 1 January 1997, enforceable and collectible until 1 January 2002 (in cases of fraud until 1 January 2017)

Article 2, paragraph 1.b:
i.: income tax to the municipalities (kommunal indkomstskat),
income tax to the county municipalities (amtskommunal indkomstskat),
tax on immovable property (ejendomsskat);
tax on assessed value of immovable property (ejendomsværdiskat),
church tax (kirkeskat)

ii.: labour market contribution (arbejdsmarkedsbidrag),
special pension contribution (særligt pensionsbidrag)

iii. A : tax on inheritance and gifts (afgift af dødsboer og gaver)
iii. B : --

iii. C: value added tax (merværdiafgift),

iii. D : excise duties imposed by the State (forbrugsafgifter, som pålægges af staten)iii. E : registration tax on motor vehicles (registreringsafgift af motorkøretøjer),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (vægtafgift af motorkøretøjer og andre afgifter på oje eller brug af motorkøretøjer)

iii. F : tax on insurances for yachts (afgift af lystfartøsforsikringer)

iii. G : payroll tax (lømsumsafgift),
taxes on betting, on casinos and on lottery prizes ( afgift af totalisatorspil, spillekasinoer og gevinster ved lotterispil),
tax on registration of rights in real property etc. (afgift af tinglysning og registrering af cjer- og pantrettigheder),
stamp duty (stempelafgift)

iv. : service charge on business property (dækningsafgift af forretningsejendom),
property release tax (frigørelsesafgift)

Greenlandic taxes :

Article 2, paragraph 1.a.

i. : income tax to the Greelandic home rule Government (landsskat, særlig landsskat),
dividend tax (udbytteskat),
company tax (selskabsskat)

Article 2, paragraph 1.b.

i. : municipal tax (kommuneskat),
common municipal tax (fælleskommunal skat),
dividend tax (udbytteskat);
company tax (selskabsskat)

ii. : employer's contributions to vocational training (arbejdsgivernes erhvervsuddannelsesbidrag)

iii. A : tax on inheritance and gifts (afgift af arv og gave)

iii. C : import duty (indførselsafgift)

iii. D : tax on gambling machines (afgift af automatspil),
harbour duty (havneafgift),
tax on sea transport of goods to, from and within Greenland (afgift på søtransport af gods til, fra og I Grønland),
tax on shrimps (afgift på rejer)

iii. E : tax on motor vehicles (afgift af motorkøretøjer)

iii. G : tax on lottery (lotteriafgift),
stamp duty (stempelafgift).
Period covered: 01/01/2002 -
Articles concerned : 2

Declaration contained in a letter from the Ambassador of Denmark to OECD, dated 26 September 2006, transmitted by the Secretariat General of OECD on 18 October 2006 and registered at the Secretariat General on 10 November 2006 - Or. Engl.

Denmark withdraws its declaration with respect of Faroe Islands made in connection with the ratification of the Convention. It is decided that the Convention will also be applicable in Faroe Islands from 1 January 2007. Annexes A and B to the Convention are accordingly supplemented.
Period covered: 01/01/2007 -
Articles concerned : 29

Declaration contained in a letter from the Ambassador of Denmark to OECD, dated 2 February 2007, transmitted by the Director of Legal Affairs of the OECD by a letter dated 12 February 2007 and registered by the Secretariat General on 16 February 2007 - Or. Engl.

With reference to the instrument of approval of the Convention by Denmark, which was deposited with the Council of Europe on 16 July 1992, Denmark's notification of 26 September 2006 and OECD's reply of 18 October 2006, concerning the withdrawal by Denmark of its declaration with respect to Faroe Islands made in connection with the approval of the said instrument, the Convention is also applicable in Faroe Islands from 1 January 2007.

Therefore, the last sentence of the declaration contained in the instrument of approval deposited on 16 July 1992 should read as follows :"(…) the term also includes the autonomous regions within the Kingdom of Denmark of Greenland and the Faroe Islands."
Period covered: 01/01/2007 -
Articles concerned : 29


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