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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Denmark: Admissible and inadmissible Taxes

Admissible for credit

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


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.