DT5908 - Double Taxation Relief Manual: Guidance by country: 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