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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Denmark: double taxation agreement, Article 15: Dependent personal services

  1. Subject to the provisions of Article 16, 18, 19 and 20 of this Convention, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
  2. Notwithstanding the provisions of paragraph (1) of this Article and subject to paragraph (3) of this Article, remuneration derived by a resident of Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

 

 

  1. the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any period of 12 months, and
  2. the remuneration is paid by, or on behalf of, an employer who is a resident of the State of which the recipient is a resident, and
  3. the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

 

  1. Paragraph (2) of this Article shall not apply to remuneration derived by a resident of a Contracting State, in this paragraph called ‘the employee’, and paid by or on behalf of an employer who is a resident of that State in respect of any employment exercised in the other Contracting State where:

 

 

  1. the employee renders services in the course of that employment to a person other than the employer who, directly or indirectly, supervises, directs or controls the manner in which those services are performed; and
  2. the employer is not responsible for carrying out the purpose for which the services are performed.

 

  1. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic shall be taxable only in the Contracting State of which the enterprise operating the ship or aircraft is a resident provided that such remuneration is subject to tax in that Contracting State.

Where a resident of Denmark derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the Scandinavian Airlines System (SAS) consortium, such remuneration shall be taxable only in Denmark.

  1. For the purposes of paragraph (4) of this Article, remuneration derived aboard a ship registered in the Danish International Shipping Register and covered by Section 48D of the Law on Tax at Source, introduced by Law No 364 of 1st July 1988, shall be deemed to be subject to tax in Denmark.