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Denmark Individual - Foreign tax relief and tax treaties

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Foreign tax relief

An individual resident in Denmark is entitled to deduct foreign income taxes paid or accrued on foreign-source income from the Danish tax payable up to a maximum of Danish tax paid on that part of the taxable income that is foreign-source income. Relief according to DTTs may be claimed if their provisions are more favourable.

Unutilised credits are not refundable and cannot be carried back or forward.

Tax treaties

Double taxation treaties (DTTs)

To avoid double taxation on income, Denmark has concluded DTTs with a large number of countries. All tax treaties contain rules on tax information exchanges, and specific EU regulations also apply.

Double taxation may also occur in relation to inheritance tax. To counteract this situation, Denmark has concluded treaties with the other Scandinavian countries, Germany, Italy, Switzerland, and the United States in this respect.

Countries with which Denmark currently has DTTs and where the treaty contains a remuneration clause are:

Argentina Faroe Islands Latvia Sri Lanka
Armenia Finland Lithuania Sweden
Australia Germany Luxembourg Switzerland
Austria Georgia Macedonia Taiwan
Azerbaijan Ghana Malaysia Tanzania
Bangladesh Greece Malta Thailand
Belarus Greenland Mexico The Netherlands
Belgium Guernsey Montenegro Trinidad and Tobago
Bermuda Hungary Morocco Tunisia
Brazil Iceland New Zealand Turkey
British Virgin Islands India Norway Uganda
Bulgaria Indonesia Pakistan Ukraine
Canada Ireland, Republic of Philippines United Kingdom
Cayman Islands Isle of Man Poland United States
Chile Israel Portugal Venezuela
China, People's Republic of Italy Romania Vietnam
Commonwealth of Independent States (CIS) Jamaica Russia Yugoslavia
Croatia Japan Serbia Zambia
Cyprus Jersey Singapore
Czech Republic Kenya Slovak Republic
Egypt Korea, Republic of Slovenia
Estonia Kuwait South Africa

Social security agreements

EU/European Economic Area (EEA) countries or countries with which Denmark has entered into an agreement on social security (foreign assignments contained) include:

EU countries

  • Austria
  • Belgium
  • Bulgaria
  • Croatia
  • Cyprus (Greek part)
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Sweden
  • United Kingdom (Great Britain and Northern Ireland)

EEA countries

  • Iceland
  • Liechtenstein
  • Norway

Other countries with agreements

  • Bosnia-Herzegovina
  • Canada
  • China
  • India
  • Israel
  • Macedonia
  • Morocco
  • Pakistan
  • Quebec
  • Serbia and Montenegro
  • South Korea
  • Switzerland
  • Turkey
  • United States

Last Reviewed - 30 May 2019

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