GOV.UK
DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
UK royalties paid to a resident of Denmark (Article 12)
Individuals - Full relief from UK income tax is available on royalties paid toan individual resident of Denmark who is the beneficial owner of the royalties.
Companies Full relief from UK income tax is available on royaltiespaid on or after the 6 April 1998 to a company that is a resident of Denmark and is thebeneficial owner of the royalties.