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Taxation in Denmark

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on Denmark? Our country resources provide accounting guides, economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Denmark: Tax treaties
Details of tax treaties in force between the UK and Denmark, provided by HMRC.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Denmark: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Danish Ministry of Taxation
The website of the Danish Ministry of Taxation includes a range of publications such as 'Tax in Denmark' and 'Taxation – when moving to Denmark'. Use the translated information option to locate publications in English.

Paying taxes – Denmark
Information on the Danish tax system from the European Commission.

Denmark: Deloitte International Tax Source
Online database providing tax rates, including information on withholding tax, tax treaties and transfer pricing.  

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

Denmark country profile
Profile produced by KPMG highlighting key tax factors affecting cross-border business and investment, covering tax rates and rules. Updated in June 2021.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Selected articles

2021

Danish high court rulings influence EU beneficial ownership cases
(International Tax Review, May 2021)

2020

Denmark's proposed CFC changes pressure energy businesses
(International Tax Review, December 2020)

2015

Danish GAAR threatens taxpayers with uncertainty and aggression
(International Tax Review, May 2015)

2012

Beneficial ownership of Danish deemed dividend distributions
(International Tax Review, September 2012)

2010

Income tax treaty with Denmark
(International Tax Review, December 2010)

New income and capital gains treaty with Denmark
(International Tax Review, February 2010)

2023

Denmark prepares for public CbCR legislation
(International Tax Review, July 2023)

Other resources

TaxNewsFlash: Europe
KPMG provides a bulletin summarising the latest tax developments in the region.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Denmark - Succession laws

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Elias Neocleous, Christos Vezouvios International Succession Laws August 2023

An overview of succession laws in Denmark, including rights of inheritance, cross-border issues, will and probate formalities and tax issues.

Denmark - Taxation

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Dennis Campbell International Tax and Investment Service May 2023

An overview of business and personal taxation in Denmark, updated by two issues annually.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Articles and books in the Library collection

Additional information on taxation in this country may appear in general works which do not appear in this list. If you need assistance identifying the material available, please contact the enquiry team.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.


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