The Luxembourg tax administration has published the synthesized text of the tax treaty with Denmark as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 1980 Luxembourg-Denmark tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020;
• with respect to all other taxes levied by Luxembourg, for taxes levied with respect to taxable periods beginning on or after 1 July 2020; and
• with respect to all other taxes levied by Denmark, for taxes levied with respect to taxable periods beginning on or after 1 January 2021.

Click the following link for the tax treaty page of the Luxembourg tax administration, which includes the MLI synthesized texts.