Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from Denmark

DECLARATIONS CONTAINED IN THE INSTRUMENT OF APPROVAL, DEPOSITED ON 16 JULY 1992 -.

As regards Denmark, the Convention shall apply to the territory of the Kingdom of Denmark including the territorial sea of Denmark as well as any other maritime area to the extent that that area, in accordance with international law, has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed or its sub-soil and the super jacent waters and with regard to other activities for the economic exploration and exploitation of the area; for the purpose of this Convention the term also includes the autonomous region within the Kingdom of Denmark of Greenland. The Convention does not apply to the Faroe Islands.

ANNEX A

DENMARK (except for Greenland)

Article 2, paragraph 1.a:

i.

• income-tax to the State (indkomstskat til staten),
• special income-tax (særlig indkomstskat),
• tax on dividends (udbytteskat),
• tax on interest (renteskat),
• tax on royalties (royaltyskat),
• taxes imposed under the Hydrocarbon Tax Act (skatter i henhold til kulbrinteskatteloven),

ii. --

iii.

the capital tax to the State (formueskatten til staten),

Article 2, paragraph 1.b:

i.

• municipal income-tax (kommunal indkomstskat),
• income-tax to the county municipalities (amtskommunal indkomstskat),
• church tax (kirkeskat),

ii. --

iii. A

inheritance and gift tax (afgift af arv og gave),

iii. B --

iii. C

value added tax (merværdiafgift),

iii. D

taxes and excise according to the laws on:

• excise duty on spirits (afgift af spiritus m.m.)
• excise duty on wine and fruit-wine (afgift af vin og frugtvin m.m.)
• excise duty on beer (afgift af øl),
• excise duty on mineral waters, etc. (afgift af mineralvand m.v.),
• excise duty on chocolate and sweets (afgift af chokolade- og sukkervarer m.m.),
• excise duty on ice-cream (afgift af konsumis),
• excise duty on tobacco (tobaksafgifter),
• excise duty on petrol (afgift af benzin),
• excise duty on electricity (afgift af elektricitet),
• excise duty on certain petroleum products (afgift af visse olieprodukter),
• excise duty on gas (afgift af gas),
• excise duty on coal, lignite and coke etc. (afgift af stenkul, brunkul og koks m.v.),
• tax on certain retail packaging (afgift af visse detailsalgspakninger),
• tax on certain air travels (afgift af visse flyrejser),
• certain consumption taxes (forskellige forbrugsafgifter),
• measures to limit the consumption (forbrugsbegrænsende foranstaltninger),

iii. E
taxes according to laws on:

• weight tax on motor vehicles (vægtafgift af motorkøretøjer m.v.),
• registration tax on motor vehicles (registreringsafgift af motorkøretøjer m.v.),
• tax on third-party insurance for motor vehicles, etc. (afgift af ansvarsforsikring af motorkøretøj m.v.),

iii. F
taxes according to the law on tax on pleasure-craft insurance (lov om afgift af lystfartøjsforsikringer),

iii.G
taxes and excise according to the laws on

• tax on casinos (afgift af spillekasinoer),
• tax on totalizator betting (afgift af totalisatorspil),
• tax on football-pool and lotto betting (afgift af tipning og lotto),
• share transfer duty (afgift ved overdragelse af aktier m.v.),
• duty on labour costs (afgift af lønsum),

iv.
municipal land tax (kommunal grundskyld),
financial levy on commercial premises (dækningsafgift af forretningsejendomme),
land tax to the county municipalities (amtskommunal grundskyld).

GREENLAND
Article 2, paragraph 1.a.i:

• tax to the Local Government (landsskat),
• special tax to the Local Government (særlig landsskat),
• tax on dividends (udbytteskat),

Article 2, paragraph 1.b.i:

• municipal tax (kommuneskat),
• municipal equalisation tax (fælleskommunal skat),

Article 2, paragraph 1.b.ii:

• employer's contributions for vocational training (arbejdsgivernes erhvervsuddannelsesbidrag)
  

Article 2, paragraph 1.b.iii.A:

• inheritance and gift tax (afgift af arv og gave)

Article 2, paragraph 1.b.iii.D:

• tax on gambling machines (afgift på automatspil),
• duty on domestic passenger air travels in Greeland (afgift på passagerflyvning internt i Grønland),
• duty on shrimps (afgift på rejer),
  

Article 2, paragraph 1.b.iii.E:

• tax on motor vehicles (afgift af motorkøretøjer),

Article 2, paragraph 1.b.iii.G:

• tax on lottery (lotteriafgift),
• stamp duty (stempelafgift).
  

ANNEX B

DENMARK (except for Greenland)
The Minister for Taxation of his authorised representative,

GREENLAND
The Local Government or its authorised representative.